Trusts in Divorce Property Divisions Out of Stock
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February 2014
Trusts in Divorce Property Divisions
Program Description:
Don't Miss These Important Topics-
- Types of statutes of equitable distribution and how they affect the treatment of trust interests
- Fully distributable remainder interests and In Re Marriage of Balanson
- Discretionary trusts; In Re Marriage of Jones, In re Marriage of Guinn
- Whether the concept of vesting has a place in the analysis
- How powers of appointment affect the analysis
- Treatment of income interests, annuity interests and unitrust interests
- The controversy regarding irrevocable self-settled trusts
- Dissipation doctrine and trust interests
- Valuation of trust interests and the uncertainties and variables regarding valuation
- How the value of a trust interest may be awarded to the non-beneficiary spouse
- Spendthrift exception creditors
- Treatment of Crummey powers and other withdrawal rights
- Theories in measuring appreciation of trust interests
- Interests in trusts from the perspective of the family law lawyer
Who Should Attend:
- Family law practitioners
- Trust and estate practitioners
- Accountants
Anyone who advises families on trusts!
Agenda:
8:30 - 9:00 am
Registration and Continental Breakfast
9:00 - 10:30 am
Survey of the Law: Trusts in Divorce Property Divisions, Including Colorado Law and the Law in Other States
Presented by Marc A. Chorney, Esq.
10:30 - 10:45 am
Networking Break
10:45 - 11:15 am
Selected Trust Issues in Dissolution of Marriage Proceedings
- Are Beneficiary Withdrawal Rights Property?
- What is the Beginning Point for Measuring Appreciation in Value of Trust Interests?
- Is the Balanson two step process really seven?
- Current effect of Balanson.
Presented by James Wade, Esq.
11:15 - 12:30 pm
Domestic Litigation Issues
- Forum Shopping
- Choice of Law
- Use of Experts
- Settlor and Trustee Stonewallers
- The Zealous Discoverer
- Mechanics/Practical Steps
- Procedural Issues
- Approaches to Allocation
- Judicial Discretion
Presented by William Hunnicutt, Esq.
12:30 - 1:30 pm
Lunch Break (On Your Own)
1:30 - 3:00 pm
Valuation Issues
- Valuation Methodologies - IRS, Mohrlang, and Dale/Major;
- Property Thresholds - Property, Economic Circumstance, and None of the Above (Non-property); and
- Separate Property Tracings - When Does an Interest Actually Become Separate Property?
Presented by Eric Six CPA/ABV, and William H. Vincent, CPA
3:00 - 3:15pm
Networking Break
3:15 - 4:30 pm
Pulling It All Together: A Panel Discussion
4:30 pm
Adjourn
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $339.00 USD
- Member Price $299.00 USD
- General Credits 7.00
- Ethics Credits 0.00
- EDI Credits