Course1

Talking About Wealth Transfer Plans: Practical Strategies to Avoid Disputes Among Beneficiaries

$79.00

Transferring wealth often unearths long-deferred issues that may complicate or even subvert the best laid trust and estate plans. Heirs may have expectations about their inheritance that are unrealistic. Certain children may expect to take control of a family business. There are often interpersonal resentments or animosities among children of different marriages. Sometimes, too, there are children from a relationship that was previously unknown.  These and many other issues need to be explored before plans are formulated and documents drafted.  But raising these issues is a very delicate conversation which sometimes takes lawyers to the edge of their comfort zone. This program will provide you a practical guide to raising these issues and counseling clients about the legal issues involved.    Communicating wealth transfer plans before the death of a client When to have those conversations – timing is everything How to broach uncomfortable topics and pose unpopular choices Anticipating visceral reactions and strategies to avoid estrangement and dispute How trustee choices may impact beneficiary reactions   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.

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  • 60
    Minutes
  • 6/14/2025
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Course1

Domestic Asset Protection Strategies for Trust and Estate Planners

$79.00

Though asset protection planning often seems to be the province of off-shore trusts available to only a limited range of clients, in fact asset protection planning utilizes a wide range of domestic planning vehicles, tools, and techniques that are of great value to many clients.  Exemption planning allows clients to preserve real estate and other forms of property against claims of creditors and tort claimants. Retirement plans, annuity and insurance contracts, properly structured and held, also provide creative solutions to protect assets.Each of these vehicles and techniques comes with risks that must be carefully explored, explained and hedged.  This program will provide you with a practical guide to utilizing domestic asset protection techniques to achieve client goals in trust and estate planning.   Asset protection with self-settled trusts, single member LLCs, and other entities Use of retirement fund accounts and plans to shield assets Strategies using annuity and insurance products to preserve assets Planning to maximize “exempt” assets under federal & state bankruptcy and creditor laws Risks and penalties if certain transfers are deemed fraudulent conveyances   Speaker: Jonathan E. Gopman is the managing partner of the Naples, Florida office of Akerman. LLP, where his practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs.  He is co-author of the revised version of the BNA Tax Management Portfolio “Estate Tax Payments and Liabilities.”  He is also a commentator on asset protection planning matters for Leimberg Information Services, Inc., a member of the legal advisory board of Commonwealth Trust Company in Wilmington, Delaware, and a member of the Society of Trust and Estate Practitioners. 

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  • 60
    Minutes
  • 7/12/2025
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Course1

Trust and Estate Planning for Firearms

$79.00

Many clients hold firearms in their estates.  These firearms – shotguns, rifles, pistols or others guns – may have been long held in their families and hold sentimental value. These firearms may also be quite valuable. Clients wanting to pass these firearms to their heirs, however, are subject to a significant and growing body of law regulating the transfer of firearms, even as part of a testate transfer. These are no ordinary assets that can be transferred easily like other personal property. In fact, in the absence of strict adherence to a body of law, the estate’s executor, a trust’s trustee, or the estate planner himself or herself, as well as the transferee, may be subject to substantial fines or even imprisonment.  This program will provide you with a real-world guide to risks of and best practices for transferring firearms as part of a trust and estate plan.   Framework of gun law and how it impacts trust and estate planning Drafting “Gun Trusts” to transfer firearms & comply with National Firearm Act Planning for death and incapacity of firearm owners Potential substantial fines and jail time for estate planners, executors, and trustees Special issues in probate, trustee selection, and constructive control of firearms   Speaker: Lee-ford Tritt is a law professor and member of the graduate tax faculty at the University of Florida College of Law in Gainesville, where he teaches trust and estate planning. He is also the director of the Center for Estate Planning and director of the Estate Planning Practice Certificate Program.  He is a Fellow of the American College of Trust and Estate Counsel and the vice president of the American Association of Law Schools’ Trusts & Estates Division.  In addition, He serves as vice chair of the ABA Real Property Trusts & Estates Law Section’s Outreach Committee as well as a chair of a committee for the Non-Tax Estate Planning Considerations Group.  Before joining the College of Law, he practiced at Davis, Polk & Wardwell and Milbank Tweed in New York City.  Professor Tritt earned his B.A. from the University of the South, his J.D. from New York University School of Law, and his LL.M. in taxation from the New York University School of Law.

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  • 60
    Minutes
  • 8/3/2025
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Course1

Trust and Estate Planning for Collectibles, Art & Other Unusual Assets

$79.00

Art, collectibles, cars, jewelry and other unique assets, perhaps handed down for generations in a family, may form a large share a client’s estate.  Unlike more traditional assets, these non-traditional assets pose special challenges for planners.  There are issues of valuation – how do you value a painting, even by a well-known artist? – and liquidity.  Though very valuable, these objects do not have liquid markets.  There are also many issues surrounding the lifetime or post-mortem transfer of control of these assets, tax issues, and, in some instances, intellectual property issues.  These and many other issues can be fascinating but also frustrating. This program will provide you with a practical guide to trust and estate planning for art, collectibles, jewelry, and other unique assets.    Trust and estate planning issues for art, collectibles, jewelry, cars, and other unique assets The problem of valuing unique objects Liquidity and paying taxes and expenses for objects with great value but small markets Irrevocable trust planning for art and collectibles Lifetime and post-mortem charitable giving during the donor’s lifetime Succession planning for unique objects Issues related to fractional ownership interests Art executors and special powers of attorney Estate administration issues   Speakers: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns, and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.   Blanche Lark Christerson is a managing director at Deutsche Bank Wealth Management in New York City, where she works with clients and their advisors to help develop estate, gift, tax, and wealth transfer planning strategies.  Earlier in her career she was a vice president in the estate planning department of U.S. Trust Company.  She also practiced law with Weil, Gotshal & Manges in New York City.  Ms. Christerson is the author of the monthly newsletter “Tax Topics."  

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  • 60
    Minutes
  • 9/28/2025
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Course1

Asset Protection Techniques for Real Estate

$79.00

Appreciated real estate is often the most valuable asset held by a client.  Real estate as an asset class is also frequently subject to depletion through divorce, claims of creditors, tort claimants and others.  Ensuring that the real estate is properly held, preserved, and administered to protect its value is the key task of many trust and estate plans. This program will provide you with a real-world guide to accessible asset protection strategies for real estate, including the sophisticated use of limited liability entities, trusts and insurance products, key elements of drafting operating agreements and their traps, and use of forms of ownership and choice of law planning.  Economic issues to consider on acquisition, holding and administration of real estate Sophisticated use of LLCs and trusts to protect real estate Key provisions of LLC operating agreements and their traps in protecting real estate Forms of ownership and choice of law as asset protection Uses and traps of using real estate products Bankruptcy planning opportunities and limitations for distressed real estate projects   Speaker: Jonathan E. Gopman is a partner with Nelson Mullins in Naples, Florida.  His practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs. He assists them with their personal and business planning needs at all phases of the wealth accumulation and preservation cycle. In his practice, Jonathan takes a four-part approach to wealth preservation planning by assisting individuals in implementing sophisticated estate planning, tax deferral, tax-favored investment, and asset protection structures. Jonathan’s personal practice emphasizes international wealth preservation planning. He has substantial experience in assisting high net worth families with international and domestic estate planning, implementing foreign trust structures, business planning, and general tax planning. 

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  • 60
    Minutes
  • 10/10/2025
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Course1

Trust & Estate Planning for Client Privacy in a Public World

$79.00

Trust and estate clients frequently want nothing more than their privacy. They want their holdings and plans kept secret, even from their heirs.  Ensuring privacy is a multifaceted process that relies on substantive law but also on various companies’ policies, such as with rewards programs.  Privacy also turns on whether the client wants to protect the nature and extent of certain classes of assets, controversial or high profile holdings (for example, antique firearms or valuable objects of art), or something closer to home like the details of their own end-of-life health care plans or even death.  This program will provide you with a detailed guide to privacy in trust and estate planning.   Utilizing revocable trusts – preventing disclosure of assets on death, facilitating anonymous ownership & ensuring plan secrecy Silent trusts as a method to limit disclosure to beneficiaries Titling of special assets including art, watercraft, firearms, and certain real estate Anonymity in charitable gift planning Financial planning privacy – investor privacy, lottery winner privacy, banking disclosure Medical privacy planning – HIPAA, insurance applications Securing third-party confidentiality through non-disclosure agreements Privacy at death – obituaries, last medical records, funeral arrangements   Speaker: Jeff Chadwick is a partner in the Houston and The Woodlands, Texas offices of Winstead, P.C, where his practice focuses on sophisticated trust and estate planning for closely held business owners, business executives, and other high net worth individuals and families. He provides practical advice on wealth transfer planning, business formation and structuring, asset protection planning, planned charitable giving, trust modifications, pre- and post-marital planning, and the administration of trusts and estates. Before entering private practice, he served as a judicial clerk to Judge Henry E. Hudson of the U.S. District Court for the Eastern District of Virginia.  

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  • 60
    Minutes
  • 12/8/2025
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Course1

Drafting Distribution Provisions in Trusts

$79.00

Distribution provisions are the most essential provisions of trust instruments – and risk lurks everywhere.  If a trustee has unbounded discretion, he or she risks a “general power of appointment,” which would cause the trust’s assets to be taxable to the holder of the power of appointment.  But distribution standards – especially for “standard of living” or “emergencies” – are inherently susceptible to multiple interpretations and dispute, and potentially to litigation.  Ultimately, planning and drafting these provisions is an exercise in risk management and tradeoffs.  This program will provide you with a real world guide to planning and drafting distribution provisions in trust instruments, including the tradeoffs and risks.   Risks of discretionary distributions – power of appointment, taxable inclusion, litigation Cost/benefit of heavily detailed v. general distribution provisions Ascertainable standards – health, education, maintenance, and support (HEMs) Drafting sole and absolute discretion, emergencies, best interests, and standard of living Role of fiduciary duties in making distribution decisions Tax considerations when making distributions   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.

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  • 60
    Minutes
  • 1/17/2026
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Course1

Arbitration Clauses in Business Agreements

$79.00

One of the biggest risks in most business, commercial, or real estate agreements is the risk of dispute and costly, protracted litigation. Arbitration agreements are one of the primary methods by which this substantial risk of loss is contained. Rather than the parties resorting to costly litigation, they are required to seek resolution of their dispute before a neutral arbiter, whose decision in the matter is final and cannot be litigated. Though these agreements are effective mechanisms for dispute resolution and cost containment, they are also highly controversial. This program will provide you with a practical guide the law governing arbitration agreements and drafting their major provisions.   Framework of law governing arbitration agreements Practical uses in business, commercial, and real estate transactions Circumstances where arbitration is effective v. ineffective Counseling clients about the benefits, risks, and tradeoffs of arbitration agreements Scope of arbitration, mandatory nature, and rules used Defining applicable law, arbiter selection, and method of arbitration Judgment on award, review by courts (if any), interim relief   Speaker: Shannon M. Bell is a member with Kelly & Walker, LLC, where she litigates a wide variety of complex business disputes, construction disputes, fiduciary claims, employment issues, and landlord/tenant issues.  Her construction experience extends from contract negotiations to defense of construction claims of owners, HOAs, contractors and tradesmen.  She also represents clients in claims of shareholder and officer liability, piercing the corporate veil, and derivative actions.  She writes and speaks on commercial litigation, employment, discovery and bankruptcy topics.  Ms. Bell earned her B.S. from the University of Iowa and her J.D. from the University of Denver.

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  • 60
    Minutes
  • 1/19/2026
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Course1

Drafting Wills & Trust Documents to Reduce Risks of Challenge

$79.00

A last will and testament is not always the final word of a testator. Wills frequently trigger long-suppressed family rivalries and resentments. With the testator no longer on the scene, children or other heirs are freed to express their resentments. These resentments often worsen when the will’s plan for allocating of money, valuable property or sentimental items is made known, leading to dispute and litigation. These disputes can be very time-consuming and costly resolve, sharply diminishing the value of an estate. This program will discuss grounds for will contests and practical steps lawyers and their clients can take to avoid challenge.   Spotting red flags in will contests – disinheriting close family members, unequal treatment of children, unusual behavior of testator & more Sources of law in will contests – grounds for challenging wills Practical steps to avoid will contests – will ceremonies, videotaped testaments, witness selection, affidavits Use of In Terrorem provisions to prevent will contests Issues surrounding holographic wills and other informal wills   Speakers: Michael Kenny is counsel in the New York City office of Wiggin and Dana, LLP, where his practice focuses on commercial, probate, construction, and maritime litigation.  He has represented clients in domestic and international arbitrations, including proceedings before the American Arbitration Association and the International Centre for Dispute Resolution. His litigation and arbitration experience includes the preparation and trial of warranty claims and ship repair disputes. Sean Vallencourt is a Litigation Associate in Wiggin and Dana’s New York office.  He represents businesses and individuals in a diverse array of disputes before federal and state courts, as well as alternative dispute resolution tribunals. Prior to joining Wiggin and Dana, Sean served as a law clerk to two federal district judges: Judge Neil V. Wake (District of Arizona) and Chief Judge Sara Darrow (Central District of Illinois). Prior to clerking, he practiced at Phillips Nizer LLP.

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  • 60
    Minutes
  • 1/25/2026
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Course1

Trust in Estate Planning in 2024: Looking Forward

$79.00

Trust and estate planning in 2024 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty of 2022.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.  Mr. Sneeringer received his B.A. from Washington & Jefferson College, his J.D., cum laude, St. Thomas University School of Law, and his LL.M. from the University of Miami School of Law. Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.

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  • 60
    Minutes
  • 2/15/2026
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Course1

Family Disputes & Trusts: Practical Strategies to Preserve Family Wealth

$79.00

Family feuds are the most destructive force in trust and estate planning. When a senior generation of a family dies or decides to pull back from leading a family business, long suppressed inter-personal conflicts rise to the surface and have often a substantially adverse impact on the business’s operations and value. These disputes often place planners in the extremely difficult spot of having gain the trust of warring factions, understand their grievances, and use the tools of planning to help them and the company find a value-preserving resolution of their conflicts. This program will provide you with a guide to identifying and resolving family feuds in trusts.   Sources of family feuds in trusts and techniques to resolve short of litigation Disputes involving distributions, control of family assets, personal rivalries, lack of communication Techniques for resolution – outside consultants, ongoing family meetings, lifetime gifting, distribution standards How choosing trustees can provoke or alleviate family disputes How to work with warring family factions while protecting yourself as lawyer   Speakers: Michael Kenny is counsel in the New York City office of Wiggin and Dana, LLP, where his practice focuses on commercial, probate, construction, and maritime litigation.  He has represented clients in domestic and international arbitrations, including proceedings before the American Arbitration Association and the International Centre for Dispute Resolution. His litigation and arbitration experience includes the preparation and trial of warranty claims and ship repair disputes. Sean Vallencourt is a Litigation Associate in Wiggin and Dana’s New York office.  He represents businesses and individuals in a diverse array of disputes before federal and state courts, as well as alternative dispute resolution tribunals. Prior to joining Wiggin and Dana, Sean served as a law clerk to two federal district judges: Judge Neil V. Wake (District of Arizona) and Chief Judge Sara Darrow (Central District of Illinois). Prior to clerking, he practiced at Phillips Nizer LLP.  

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  • 60
    Minutes
  • 2/17/2026
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Course1

Trust and Estate Planning for Family Businesses, Part 1

$79.00

Most successful businesses are owned by one or more families.  Because they are family owned, these companies create many special planning challenges.  Ownership and control do not shift among non-owner managers. Rather, succession in ownership and management is a momentous and often highly emotional process for members of the family.  Frequently, these transitions are caused by the retirement or death of members of a family member.  And these transitions, if not carefully planned and delicately handled, can be ruinous, damaging the family and their company.  This program will provide you a practical framework of trust and estate planning and succession planning for family businesses.    Day 1: Succession planning in family businesses Counseling clients on how to avoid family drama on succession Valuation issues for financial and tax purposes Buy-sell planning with family members or key employees Selling to third parties where intra-family succession is not possible Planning for the incapacity of the founding generation   Day 2: Life insurance trust planning – or as a compensating asset to certain heirs Structuring private annuities to transfer a business and provide income to founders Self-cancelling installments notes and intentionally defective irrevocable trusts Use of GRATS and “redemptive freezes”   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.

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  • 60
    Minutes
  • 2/22/2026
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Course1

Trust and Estate Planning for Family Businesses, Part 2

$79.00

Most successful businesses are owned by one or more families.  Because they are family owned, these companies create many special planning challenges.  Ownership and control do not shift among non-owner managers. Rather, succession in ownership and management is a momentous and often highly emotional process for members of the family.  Frequently, these transitions are caused by the retirement or death of members of a family member.  And these transitions, if not carefully planned and delicately handled, can be ruinous, damaging the family and their company.  This program will provide you a practical framework of trust and estate planning and succession planning for family businesses.    Day 1: Succession planning in family businesses Counseling clients on how to avoid family drama on succession Valuation issues for financial and tax purposes Buy-sell planning with family members or key employees Selling to third parties where intra-family succession is not possible Planning for the incapacity of the founding generation   Day 2: Life insurance trust planning – or as a compensating asset to certain heirs Structuring private annuities to transfer a business and provide income to founders Self-cancelling installments notes and intentionally defective irrevocable trusts Use of GRATS and “redemptive freezes”   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.  

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  • 60
    Minutes
  • 2/23/2026
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Course1

AI and Digital Law Practice in Trust and Estate Planning

$79.00

Generative artificial intelligence – the ability of technology to generate creative works that mimic human intelligence – is a growing and potentially dominant reality across industry and the professions, including the legal professions.  The idea that software might someday supplant the role of lawyers in certain areas of practice has suddenly become reality with the advent of ChatGPT and other forms of generative AI.  This program will explore the forms of generative AI and their potential to supplant certain functions performed by lawyers or paralegals, but also how those tools can be harnessed by lawyers to aid their work.   History of Technology in the Law Practice What is AI? What Types of Issues are Present in a Digital Society? Considering how to handle innovative ideas versus tried and true planning Law Firms and Their Usage of AI/Technology   Speakers: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.   Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute. 

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  • 60
    Minutes
  • 3/8/2026
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Course1

Special Issues in Small Trusts

$79.00

There are many more small trusts than large trusts and they pose special challenges for trust planners and administrators.  The fees paid to trustees and to investment professionals, together with ongoing reporting and fiduciary income tax compliance costs, can consume a substantial portion of the trust’s liquid assets or income.  There are also the challenges in the types of assets commonly held by small trusts. In other instances, trusts may cease to be practically and financially viable, and may need to be restructured or even terminated. This program will provide you with a practical guide to drafting, structuring and administering small trusts – and what to do when they cease to be viable entities.    Economics of small trusts – trustee compensation, reimbursement of expenses, investment fees Challenges of trust management of operating businesses and real estate Restructuring or terminating trusts that are no longer economically viable Custodial accounts and other alternatives to small trusts Choosing a trustee for a small trust versus a larger trust   Speaker: Victoria Bowling is an Associate at Midgett Preti Olansen concentrating in the areas of estate planning and administration. Ms. Bowling has experience crafting uniquely tailored estate plans for her clients and guiding them through the administration process. Ms. Bowling especially enjoys the educational aspect of estate planning, so her clients truly understand their documents and the estate administration process. She is admitted to practice law in Virginia and a member of the Virginia State Bar. Before attending law school, Ms. Bowling was a Deputy Clerk in the Virginia Beach Circuit Court and worked as a paralegal for a local family lawyer. 

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  • 60
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  • 3/16/2026
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Course1

Charitable Giving Planning in Trusts and Estates, Part 1

$79.00

Charitable giving can be a major portion of clients’ trust estate planning and introduce substantial complexity. Charitable giving may be motivated less by a desire for tax savings and more by a desire to have an impact on a specific charity or a community.  Clients may also want to retain some measure of control during their lifetimes over the property they are donating and retain income from the property. Though there is a vast array of vehicles and planning techniques to achieve these goals, working through the alternatives is daunting.  This program will provide you with a practical guide to the range of charitable giving vehicles, planning techniques to achieve client goals, tax and non-tax tradeoffs, and integrating charitable giving with overall estate plans. Day 1: Charitable giving vehicles and techniques & advantages and disadvantages of each Integrating charitable giving into overall estate plans Use of Charitable Remainder Trusts and Charitable Lead Trusts to achieve client goals Donating life insurance policies and proceeds and related trust issues How to restructure restricted charitable gifts Tax pitfalls of charitable giving Post-mortem charitable giving techniques Day 2: Advantages and disadvantages of using private foundations, supporting organizations, and donor-advised funds Structuring funds to provide maximum flexibility to the endowment and satisfy donor demands for control Donating illiquid and difficult-to-value assets to charity – real estate, interests in closely held businesses, works of art Review of faith-based giving initiatives and related legal issues   Speakers:  Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.   Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  

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  • 60
    Minutes
  • 4/5/2026
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Charitable Giving Planning in Trusts and Estates, Part 2

$79.00

Charitable giving can be a major portion of clients’ trust estate planning and introduce substantial complexity. Charitable giving may be motivated less by a desire for tax savings and more by a desire to have an impact on a specific charity or a community.  Clients may also want to retain some measure of control during their lifetimes over the property they are donating and retain income from the property. Though there is a vast array of vehicles and planning techniques to achieve these goals, working through the alternatives is daunting.  This program will provide you with a practical guide to the range of charitable giving vehicles, planning techniques to achieve client goals, tax and non-tax tradeoffs, and integrating charitable giving with overall estate plans. Day 1: Charitable giving vehicles and techniques & advantages and disadvantages of each Integrating charitable giving into overall estate plans Use of Charitable Remainder Trusts and Charitable Lead Trusts to achieve client goals Donating life insurance policies and proceeds and related trust issues How to restructure restricted charitable gifts Tax pitfalls of charitable giving Post-mortem charitable giving techniques Day 2: Advantages and disadvantages of using private foundations, supporting organizations, and donor-advised funds Structuring funds to provide maximum flexibility to the endowment and satisfy donor demands for control Donating illiquid and difficult-to-value assets to charity – real estate, interests in closely held businesses, works of art Review of faith-based giving initiatives and related legal issues   Speakers:  Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law. Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.

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  • 60
    Minutes
  • 4/6/2026
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Course1

Defending Estate and Gift Tax Audits

$79.00

The IRS reviews every estate and gift tax return and audits them at a far higher rates than income tax returns. When a client return is chosen for examination and audit, an estate is subject to a very time-consuming and costly process.  Understanding the steps in the process, the personnel involved, and the limits of what you can reasonably expect as part of a settlement are all essential to successfully concluding an audit. It’s also very important to understand how returns are selected for exam. This program will provide you with a practical guide preparing for and defending and audit and tips for reducing the risk of triggering an audit. Timeline, process, personnel and deadlines – understanding how an audit unfolds Common audit triggers and how returns are selected for examination Review of common issues on audit – FLP/FLLCs, defined value clauses, insurance policies and lifetime gifts Drafting responses and working with IRS personnel Determining the range of reasonable settlement proposals Important attorney-client privilege, statute of limitation, and evidentiary considerations Speakers: Brian R. Harris is a partner in the Tampa, Florida office of Fogarty Mueller Harris, PLLC, where he represents clients in federal, state, and local tax controversy and litigation throughout the United States. He also represents clients before the IRS, state departments of revenue, and municipalities.  Earlier in his career, he was a trial attorney with the U.S. Department of Justice, Tax Division, and lead attorney for the United States and IRS in federal courts across the country. 

  • MP3 Download
    Format
  • 60
    Minutes
  • 5/3/2026
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Course1

How to Hold Business Interests in a Trust

$79.00

There are tax and other benefits to holding a closely-held company or other business interests in a trust.  But there are also substantial risks.  Trusts are typically required to diversify their holdings. But when a company is held in a trust there is almost a highly concentrated, and thus risky, position. Similarly, holding real estate or nontraditional assets also involves issues of liquidity and proper fiduciary and income tax administration. This program will provide you with a real world guide placing business interests in a trust. Dilemmas of operating companies in trusts – concentrated assets, speed, decision-making Concentrated assets and the fiduciary duty to diversify Counseling clients about the right trust for different asset classes Preserving S Corp status or other tax benefits in trust Business succession planning for family businesses Managing minority stakes in operating companies or assets Financial and tax administration traps Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.   Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  

  • MP3 Download
    Format
  • 60
    Minutes
  • 5/16/2026
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Course1

2024 Trust Litigation Update

$79.00

The world is in the midst of the greatest transfer of wealth ever recorded. Baby Boomers retired with more wealth than any earlier generation and retired with more complicated family circumstances.  This wealth and family complexity are giving rise to more trust litigation. This litigation includes the extent to which trust interests are reachable in divorce proceedings; fiduciary investment decisions, the handling of concentrated positions in closely held companies, and arguably tortious interference with trust interests. This program will review significant developments in fiduciary litigation.  Disputes over discretionary decisions, including distributions Tortious interference with inheritance interests Handling concentrated positions in closely held companies Disputes involving operation of family businesses in trusts Counseling clients when fiduciary litigation involves family animosity Speakers:  Steven B. Malech is partner in the New York City office of Wiggin and Dana, LLP, where he is chair of the firm’s probate litigation practice group.  He is represents beneficiaries, fiduciaries and creditors in disputes involving alleged violations of the Prudent Investor Act and its predecessors, alleged breaches of fiduciary duty, disputed accountings, and will contests. He represents clients in cutting edge probate litigation matters involving trusts and estates with assets in the hundreds of millions of dollars.   

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    Format
  • 60
    Minutes
  • 6/1/2026
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Course1

Trust and Estate Planning for Illquid Assets

$79.00

Liquidity is an almost universal need in trust and estate planning. When a client dies, death taxes may need to be paid.  Expenses incurred in administration need to be paid.  Distributions may be required under trust instruments.  For these and many other reasons, estates need cash.  The big challenge comes when the estate has assets that, though valuable, are not liquid.  Assets may include real estate that is not quickly or cost-effectively sold.  Or a successful family business may be involved, where ownership stakes are not easily transferred or for which there is no ready market.  Complex financial assets, artwork or other unique property, hard to value and hard to sell, may also be held.  Trust and estate plans must anticipate the need for liquidity and formulate strategies for providing it or deferring taxes and distributions until liquidity can be created. This program will provide you with a real world guide to practical strategies for creating liquidity in trust and estate planning. Challenges of planning for illiquid assets like real estate, family businesses, and unique property Techniques and tools to fund tax liabilities, distributions, expenses and more Mechanics of electing a deferral of estate tax under IRC Section 6166 Use and advantages of using Graegin notes to obtain liquidity Advantages and disadvantages of use of redemptions and buy-sell agreements Use of life insurance and other financial products to provide liquidity Speakers: Jonathan Gopman is a partner with Akerman, LLP in Naples and chair of the firm’s trusts and estate practice group.  His practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs.  He also assists entrepreneurs with their personal and business planning needs at all phases of the wealth accumulation and preservation cycle.  Mr. Gopman is a Fellow of the American College of Tax Counsel and co-author of the revised version of the BNA Tax Management Portfolio on Estate Tax Payments and Liabilities.

  • MP3 Download
    Format
  • 60
    Minutes
  • 6/26/2026
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Secured Transactions Practice: Security Agreements to Foreclosures, Part 1

$79.00

Secured transactions are the most common form of commercial transaction and help finance businesses of every size.  They are governed by the complex provisions of UCC Article 9. Getting every detail in financing statements, security agreements, and perfection of credits is essential. Agreements can be costly and time consuming to draft, and full of risk. Failure to comply with UCC Article 9 in drafting security agreements, perfecting a creditor’s interest, or foreclosing a lien can easily cause the value of the underlying transaction to be lost.  This program will provide you with a real-world guide UCC Article 9 practice.   Day 1: Lifecycle of UCC Article 9 secured transactions Drafting cost-effective and enforceable security agreements What to do when something about the debtor changes – e.g., name, location, ownership Accounts receivable, inventory, equipment, intellectual property Anti-assignment provisions regarding collateral Enhancing enforceability of security agreements and reduce risks in foreclosure   Day 2: Framework for the foreclosure of personal property under UCC Article 9 Foreclosing on equipment, inventory, intellectual property, and accounts receivable Duties of junior creditors to senior creditors on foreclosure Rights to proceeds of foreclosure sales and reducing foreclosure costs Rights of guarantors Debtor remedies in the event of a secured party default Cost-efficient alternatives to foreclosures and circumstances when these alternatives are available   Speaker: Steven O. Weise is a partner in the Los Angeles office Proskauer Rose, LLP, where his practice encompasses all areas of commercial law. He has extensive experience in financings, particularly those secured by personal property.  He also handles matters involving real property anti-deficiency laws, workouts, guarantees, sales of goods, letters of credit, commercial paper and checks, and investment securities.  Mr. Weise formerly served as chair of the ABA Business Law Section. He has also served as a member of the Permanent Editorial Board of the UCC and as an Advisor to the UCC Code Article 9 Drafting Committee.  

  • MP3 Download
    Format
  • 60
    Minutes
  • 7/25/2026
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Course1

Secured Transactions Practice: Security Agreements to Foreclosures, Part 2

$79.00

Secured transactions are the most common form of commercial transaction and help finance businesses of every size.  They are governed by the complex provisions of UCC Article 9. Getting every detail in financing statements, security agreements, and perfection of credits is essential. Agreements can be costly and time consuming to draft, and full of risk. Failure to comply with UCC Article 9 in drafting security agreements, perfecting a creditor’s interest, or foreclosing a lien can easily cause the value of the underlying transaction to be lost.  This program will provide you with a real-world guide UCC Article 9 practice.   Day 1: Lifecycle of UCC Article 9 secured transactions Drafting cost-effective and enforceable security agreements What to do when something about the debtor changes – e.g., name, location, ownership Accounts receivable, inventory, equipment, intellectual property Anti-assignment provisions regarding collateral Enhancing enforceability of security agreements and reduce risks in foreclosure   Day 2: Framework for the foreclosure of personal property under UCC Article 9 Foreclosing on equipment, inventory, intellectual property, and accounts receivable Duties of junior creditors to senior creditors on foreclosure Rights to proceeds of foreclosure sales and reducing foreclosure costs Rights of guarantors Debtor remedies in the event of a secured party default Cost-efficient alternatives to foreclosures and circumstances when these alternatives are available   Speaker: Steven O. Weise is a partner in the Los Angeles office Proskauer Rose, LLP, where his practice encompasses all areas of commercial law. He has extensive experience in financings, particularly those secured by personal property.  He also handles matters involving real property anti-deficiency laws, workouts, guarantees, sales of goods, letters of credit, commercial paper and checks, and investment securities.  Mr. Weise formerly served as chair of the ABA Business Law Section. He has also served as a member of the Permanent Editorial Board of the UCC and as an Advisor to the UCC Code Article 9 Drafting Committee.  

  • MP3 Download
    Format
  • 60
    Minutes
  • 7/26/2026
    Avail. Until
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