Transfer Tax Reform: Impact of the Tax Relief, Unemployment Ins Reauth, and Job Creation Act of 2010 CLE

Transfer Tax Reform: Impact of the Tax Relief, Unemployment Ins Reauth, and Job Creation Act of 2010

January 2011

Transfer Tax Reform: The Impact of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 - LIVE PROGRAM DENVER

Program Highlights:

· Overview of the 2010 Act

Presented by John Garland, Esq.

· Dealing with Estates of 2010 Decedents

Presented by James Ingraham, Esq.

· What To Do Now? Testamentary Perspective

Presented by Michael Stiff

· What to do now-inter vivos planning

-Gifting opportunities during 2011 and 2012 in light of re-unification and the increased exemption

-Portability of the exemption

-The effect of the 2013 sunset

-Tax-free IRA rollovers

-Notifying clients

Presented by Kevin Millard, Esq.

· GST Implications

Presented by Thomas Stover

· Questions and Answers

A Panel Discussion

Program Agenda:

Registration 8:30 am-9:00 am (Continental Breakfast provided)

Program: 9:00 am-12:00 pm

Networking Break: 10:30 am - 10:45 am

About the Faculty:

John Garland, Esq.

Engel & Reiman PC

John Garland, Esq., a principal in the firm Engel & Reiman, received his Bachelor of Arts degree in Economics, cum laude, from the University of Notre Dame in 1976, his law degree from the Georgetown University Law Center in 1980, and his Master of Laws in Taxation from the University of Denver in 1983. Mr. Garland specializes in estate planning, asset protection planning, and taxation. He frequently speaks to professionals practicing in these areas, and has authored or co-authored a number of articles on related legal topics. Mr. Garland is admitted to practice before the Colorado State Courts, the U.S. District Court (Colorado), and the U.S. Tax Court. He is a member of the Denver and Colorado Bar Associations.

James F. Ingraham, Esq.

Stiff, Zisman and Ingraham, P.C.

James F. Ingraham, Esq. is an attorney and shareholder in the Denver law firm of Stiff, Zisman and Ingraham, P.C., and practices in the area of wills, trusts, estate planning, estate and gift taxation, and probate administration. He received his law degree from the University of Maryland in 1966 and his undergraduate degree from the University of Colorado in 1963. He was admitted to the practice of law in the District of Columbia in 1970 and in Colorado in 1984. Prior to entering law practice in 1986, Mr. Ingraham served for 19 years as a tax law specialist and as an estate tax attorney with the Internal Revenue Service in Washington, D.C. and Denver, including 10 years as manager of the Estate and Gift Tax Examination Group in the Denver District Office. He is a member of the Colorado and American Bar Associations. He is an active member of the Trust and Estate Section of the Colorado Bar Association and has served as Chair of the Trust and Estate Council (1996-1997). He is a Fellow of the American College of Trust and Estate Counsel, and has been a frequent lecturer for CLE in Colorado, Inc., on various trust and estate topics.

Kevin D. Millard, Esq.

Chorney & Millard LLP

Kevin D. Millard is a partner in Chorney & Millard LLP in Denver, Colorado, practicing estate planning, probate, and trust administration. Mr. Millard is a 1972 graduate, magna cum laude, of Kenyon College, where he was elected to Phi Beta Kappa, and a 1975 graduate, cum laude, of the University of Minnesota Law School. He was in private law practice in Minneapolis for five years and then spent one year as an Assistant Professor of Law at William Mitchell College of Law, teaching trusts and legal research and writing, before moving to Colorado and resuming private practice. As an adjunct professor, Mr. Millard has taught Trusts and Estates at the University of Minnesota Law School and the University of Denver College of Law, and Estate Planning at the University of Colorado Law School. He has written and lectured extensively on various estate planning and fiduciary administration topics and is the author of Drafting Wills, Trusts, and Other Estate Planning Documents: A Style Manual (Bradford Publishing 2006). Mr. Millard is a Fellow and the current Colorado State Chair of the American College of Trust and Estate Counsel and the past chair of the Trust and Estate Section of the Colorado Bar Association.

Michael R. Stiff, Esq.

Stiff, Zisman and Ingraham, P.C.

Michael R. Stiff, Esq., with Stiff, Zisman & Ingraham, P.C., focuses his practice on estate planning, probate and trust administration. Mr. Stiff received his law degree from the University of Arizona College of Law in 1995. He is a member of the Colorado Bar Association, Denver Bar Association and the Rocky Mountain Estate Planning Council. Mr. Stiff is a past president of the Trust & Estate Section of the Colorado Bar Association and the current chair of the Trust & Estate Section Statutory Revisions Committee. Mr. Stiff is also a Fellow of the American College of Trust and Estate Counsel (ACTEC) and listed in The Best Lawyers in America and Super Lawyers in the specialty of Trusts and Estates.

Thomas L. Stover, Esq.

Stover & Spitz LLC

Thomas L. Stover, Esq. practices in Longmont, Colorado with the firm of Stover & Spitz LLC. Mr. Stover graduated from the University of Colorado School of Law, Order of the Coif, in May 1985. Mr. Stover is the author of numerous publications on estate planning and administration. He also speaks frequently on those topics, including at Colorado Bar Association presentations and for CLE in Colorado. Mr. Stover is active in the Trust and Estate Section of the Colorado Bar Association, serving as its chair in 2001-2002. He is also a Fellow of the American College of Trust and Estate Counsel.