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September 2012
Advanced Estate Planning Symposium
NEW! CLE Elite Season Pass Holders can attend for FREE!
Program Highlights:
Join Program Chair Ted Atlass to discuss advanced estate planning issues with some of the most respected and knowledgeable experts in the country.
Estate and Gift Tax Planning in Uncertain Times
David L. Starbuck, Esq., Baker & Hostetler LLP, Denver, Colorado
Colorado Trust and Estate Law: Hot Topics and Update
Clara Brown Shaffer, Esq., and Jamie J. Roth, Esq., The Law Office of Brown & Brown, PC, Grand Junction, Colorado
Advising the Mobile Client
Louis A. Mezzullo, Esq., Luce, Forward, Hamilton & Scripps LLP, Rancho, Santa Fe, California
Who Can Be a Trustee Without an Estate Inclusion Issue?
Marc Merric, Esq., Law Firm of Mark Merric, Denver, Colorado
Operating Problems for Family Partnerships and LLCs
Richard B. Robinson, Esq., Robinson, Diss and Clowdus, PC, Denver, Colorado
Perspectives of a Former Probate Judge
Former Judge, C. Jean Stewart, Esq., Holland & Hart, LLP, Denver, Colorado
Recent Developments Affecting Estate Planning
Stanley M. Johanson, Esq., James A. Elkins Centennial Chair in Law, University Distinguished Teaching Professor The School of Law, University of Texas, Austin, Texas
Program Description:
Ted Atlass has once again brought together a distinguished faculty not to be missed -
In addition to the lapse of the $5 million gift tax exemption, there are other estate planning opportunities and pitfalls due to new tax laws scheduled to take effect in 2013. Listen to David Starbuck review five estate planning ideas to consider in these uncertain times.
Clara Brown Shaffer and Jamie Roth will give you a comprehensive survey and update of hot topics, recent Colorado cases, statutes, changes in rules, procedures and forms, focusing on Colorado
Many of us have clients who have moved from a community property state to a common law state, or have clients that are moving from a common law state to a community property state. In addition, clients living in common law states may own property in community property states. Lou Mezzullo will cover the most important issues that an estate planner needs to discuss with such clients that impact their estate planning.
Who can be a trustee? Some planners will say that they let even the settlor be the trustee. Other planners will condemn such action. Some will allow a spouse to be a sole trustee. Other planners will allow a spouse to serve only with a co-trustee. Does an ascertainable standard cure all evils? How about savings clauses?
While section 2036 gets most of the attention, it is the least of the worries for tax planners working with family partnerships and LLCs. Richard Robinson will examine a myriad of other tax problems associated with operating and liquidating these entities.
Whose intent is it anyway? Former Probate Judge Jean Stewart will talk about some of the causes of estate and trust litigation and what estate planners can and should do to reduce the risks that their advice and documents will end up becoming the subject of litigation in a probate court.
Stanley Johanson will discuss recent cases, regulations and rulings relating to valuation issues, defined value clauses, family limited partnerships, marital and charitable deductions, Crummey clauses, administration expense deductions, qualified plans and IRAs, and other “hot” estate planning topics.
This is must-attend event. Register today.
Program Chair
Theodore B. Atlass, Esq.
Atlass Professional Corporation
Denver, Colorado
Faculty
Professor Stanley M. Johanson, Esq.
The University of Texas at Austin
Austin, Texas
Mark Merric, Esq.
Law Firm of Mark Merric
Denver, Colorado
Louis A. Mezzullo, Esq.
Luce, Forward, Hamilton & Scripps LLP
Rancho, Santa Fe, California
Richard B. Robinson, Esq.
Robinson, Diss and Clowdus PC
Denver, Colorado
Jamie J. Roth, Esq.
Brown & Brown PC
Grand Junction, Colorado
Clara Brown Shaffer, Esq.
Brown & Brown PC
Grand Junction, Colorado
David L. Starbuck, Esq.
Baker & Hostetler LLP
Denver, Colorado
C. Jean Stewart, Esq.
Holland & Hart LLP
Denver, Colorado
Video Replays: September 28, 2012
Denver: CLE Classroom, 1900 Grand Street, Suite 300
Grand Junction: 1250 East Sherwood Drive
Colorado Springs: 421 South Tejon Street, Suite 100
Agenda:
8:30 am
Registration and Continental Breakfast
9:00 - 9:05 am
Introductions and Announcements
Presented by Theodore B. Atlass, Esq., Atlass Professional Corporation, Denver, Colorado
9:05 - 9:55 am
Estate and Gift Tax Planning in Uncertain Times
In addition to the lapse of the $5 million gift tax exemption, there are other estate planning opportunities and pitfalls due to new tax laws scheduled to take effect in 2013. Mr. Starbuck will review five estate planning ideas to consider, including: an examination of the new portability rules; the use of lifetime spousal gifting transfers; taking advantage of the GST severance rules; pitfalls to be aware of under the estate tax clawback calculations; and a review of the proposed changes in the law that would restrict family entity discount valuations, the use of short-term GRATs, and most alarming, the use of grantor trusts as an effective estate planning tool.
Presented by David L. Starbuck, Esq., Baker & Hostetler LLP, Denver, Colorado
9:55 - 10:20 am
Colorado Trust and Estate Law: Hot Topics and Update
Recent Colorado Cases, Statutes, Changes in Rules, Procedures and Forms
Presented by Clara Brown Shaffer, Esq., and Jamie J. Roth, Esq., The Law Office of Brown & Brown PC, Grand Junction, Colorado
10:20 - 10:35am
Networking Break
10:35 - 11:50 am
Advising the Mobile Client
Many of us have clients who have moved from a community property state, such as California, to a common law state, such as Colorado, or have clients that are moving from a common law state to a community property state. In addition, clients living in common law states may own property in community property states. The presentation will cover the most important issues that an estate planner needs to discuss with such clients that impact their estate planning, including marital property rights in the event of divorce and at the death of the first spouse to die and estate tax consequences of holding property in various forms.
Presented by Louis A. Mezzullo, Esq., Luce, Forward, Hamilton & Scripps LLP, Rancho, Santa Fe, California
11:50am - 1:05 pm
Lunch on Your Own
1:05 - 1:55 pm
Who Can Be a Trustee Without an Estate Inclusion Issue?
Some planners will say that they let even the settlor be the trustee. Other planners will condemn such action. Some will allow a spouse to be a sole trustee. Other planners will allow a spouse to serve only with a co-trustee. Does an ascertainable standard cure all evils? How about savings clauses?
Presented by Marc Merric, Esq., Law Firm of Mark Merric, Denver, Colorado
1:55 - 2:45 pm
Operating Problems for Family Partnerships and LLCs
While section 2036 gets most of the attention, it is the least of the worries for tax planners working with family partnerships and LLCs. This program will examine a myriad of other tax problems associated with operating and liquidating these entities, including minimizing the bad income tax results from valuation discounts; best strategies for buying out a partner; strategies for reorganizing the entity; when to consider liquidating the entity; the best strategies for liquidating the entity to minimize taxes; tax pitfalls from the partnership tax terminations rules; problems when partnership liabilities exceed tax basis; self-employment and investment income taxes problems; allocating tax basis among distributed assets; and ยง 704(e) reallocations of income and losses.
Presented by Richard B. Robinson, Esq., Robinson, Diss and Clowdus PC, Denver, Colorado
2:45 - 3:00 pm
Networking Break
3:00 - 3:25pm
Perspectives of a Former Probate Judge
Whose intent is it anyway? (Former) Judge Stewart will talk about some of the causes of estate and trust litigation and what estate planners can and should do to reduce the risks that their advice and documents will end up becoming the subject of litigation in a probate court.
Presented by Judge, C. Jean Stewart, Esq., Holland & Hart LLP, Denver, Colorado
3:25 - 4:55 pm
Recent Developments Affecting Estate Planning
Recent cases, regulations and rulings relating to valuation issues, defined value clauses, family limited partnerships, marital and charitable deductions, Crummey clauses, administration expense deductions, qualified plans and IRAs, and other “hot” estate planning topics.
Presented by Stanley M. Johanson, Esq., James A. Elkins Centennial Chair in Law, University Distinguished Teaching Professor, The School of Law, University of Texas, Austin, Texas
4:55 pm
Adjourn
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $309.00 USD
- Member Price $289.00 USD
- General Credits 7.00
- Ethics Credits
- EDI Credits