2022 SCHEDULE

9:00am-10:30amOpening Keynote – California Update with Patrick A. Kohlman, Temmerman, Cilley & Kohlmann, LLP and Vivian L. Thoreen, Holland & Knight LLP
Description to come.
10:30am-11:00amMorning Break with Exhibitors
11:00am-12:15pmBreakout Sessions
Conquering Subchapter K(ryptonite): Fundamentals of Partnership Taxation for Estate Planners (Part 1 of 2) with Paul S. Lee, Northern Trust
The taxation of partnerships (and limited liability companies) can be downright confounding, confusing, complicated, and cryptic for estate planners. This presentation will provide the basics of partnership income taxation (from formation, in operation, and to termination) that all estate planners should know, including traps for the unwary and interesting planning opportunities.
Settlor Incapacity: A Brave New World of Trust Administration with Jim Cummins, Barulich Dugoni & Suttmann Law Group, Inc.; Ryan D. Cunningham, Hopkins & Carley, A Law Corporation; Scott Fraser, Crist | Biorn | Shepherd | Roskoph APC
What are an attorney's ethical duties when clients have diminished capacity and how are those duties are affected by the different “levels” of capacity? What are the duties and responsibilities for fiduciaries when a settlor becomes incapacitated, both to the present beneficiary and to the remainderman? And finally, what tare the rights or obligations of heirs or beneficiaries of an incapacitated settlor who believe that harm has occured to the settlor or the trust? Join this information session with time allotted for open discussion of these matters.
Life Insurance Planning for All Stages of Life and Wealth with Joe Bragdon, Financial Architects Partners; Jeff Ostrum, Financial Architects Partners
Life insurance can be used as pure protection during wealth accumulation and for wealth preservation and transfer later in life. Each requires different considerations, products and approaches that work best. This session will explore the simple “term” owned in the estate, to the most sophisticated strategies being used by billionaires today. Take part in a group discussion on the tax treatment of cash value accumulation (living benefit) programs from basic whole life to Private Placement, and how families with no remaining exclusions or exemptions can move massive wealth with minimum gift tax impact.
Sponsor Roundtable
12:30pm-2:00pmLunch Break
2:00pm-3:15pmBreakout Sessions
“What Every Estate Planner Needs to Know When Contacted by an Alien” with Marsha Dungog, Wealth Planning & Tax; E.J. Hong, Law Offices of E.J. Hong, PC; Miriam Soto, BNY Mellon Wealth Management; Moderator: Leigh Wasson, BNY Mellon Wealth Management
Aliens are not in a galaxy far, far away. They are among us.
The issue is that most of the time, aliens can be anyone these days, really – from US persons residing abroad to foreign nationals investing, acquiring or inheriting property in the United States. What do you do when you realize your client is an alien?
If you would like to be prepared for your alien encounter (or your alien experience is already in progress), this session is for you. Together, we will explore the US tax and estate planning rules that apply to aliens to help you strategize and discern the path forward just like a jedi. Recognizing that there have been several presentations on the basics of international estate planning, this seminar will focus on hypotheticals and practical tips to help you navigate this exciting yet complex of law.
We want to make sure that the Force is with you.
Taxes on Wealth: A Guide for the Estate Planner with Professor Brad Joondeph, Santa Clara University; Professor Annette Nellon, San Jose State University; David Sacarelos, Seiler LLP
One surprising and thought-provoking development of recent federal and state tax policy proposals is the increased attractiveness of wealth taxes, as a standalone tax or as a modification to income or property taxes. Both federal and California legislatures have proposed wealth taxes and have included wealth taxes as part of policy platforms. What is a wealth tax? How would a wealth tax work? How might a wealth tax be designed? Since significant changes in tax law are often initiated from old proposals, are these recent proposals a harbinger of things to come?
QTIPing the Bypass or bypassing the QTIP with Professor Patricia Cain, Santa Clara University School of Law; Darin Donovan, Hopkins & Carly, A Law Corporation; Ryan J. Szczepanik, BNY Mellon Wealth Management
The presenters will discuss the types of trusts used in various estate plans of couples, and how to craft an appropriate plan, including where the couple agrees that the survivor should be able to modify at least a portion of the plan. The presenters will discuss a variety of situations, including where the couple doesn’t have children (together or separately) and may be less interested in sealing the estate plan while both are alive, as well as less flexible approaches with regard to beneficiaries, where the clients want only to maintain flexibility on tax planning or none at all. The presenters will weigh the benefits of flexibility, control, and tax efficiency, and how to incorporate those characteristics into a plan that is most suitable to the couple’s circumstances.
Sponsor Roundtable
3:30pm-5:00pmBreakout Sessions
Conquering Subchapter K(ryptonite): Fundamentals of Partnership Taxation for Estate Planners (Part 2 of 2) with Paul S. Lee, Northern Trust
The taxation of partnerships (and limited liability companies) can be downright confounding, confusing, complicated, and cryptic for estate planners. This presentation will provide the basics of partnership income taxation (from formation, in operation, and to termination) that all estate planners should know, including traps for the unwary and interesting planning opportunities.
Breakout 2 – Session Title TBA with James Creech, BakerTilly US; Dennis Leonard, Ramsbacher, Prokey, Leonard LLP; Justin Miller, Evercore Wealth Management
Session description to come.
Head in the Cloud, Fingers on the Keyboard: Maintaining Your Cyber-Sanity with John T. Rogers Jr., Rogers Trust Law
Technology advances continue at an ever-increasing pace, seemingly for both better and worse. This non-technical presentation will touch on various technology-related topics as they apply to our trusts and estates practices - including how we communicate, stay organized, and meet our ethical obligations, and what happens when “business as usual” isn’t.
Sponsor Roundtable
5:00pm-6:00pmSponsor & Exhibitor Reception (Exhibit Hall)


Friday, September 9, 2022
7:00am-8:00amContinental Breakfast with Exhibitors
8:00am-8:30amWelcome
8:30am-10:00amGeneral Session – Federal Tax Update with Professor Samuel A. Donaldson, Georgia State University School of Law
Stay up to date with this informative and entertaining recap of the important cases, rulings, and regulations from the past 12 months. Specific topics to be addressed depend on recent developments but will likely include taxpayer victories under the Administrative Procedure Act, interesting cases on the income tax deduction for charitable contributions, and clarification of the anti-clawback rule.
10:00am-10:15amMorning Break
10:15am-11:45amBreakout Sessions
Estate Planning in a Cyber World: Cryptocurrency, Non-Fungible Tokens, and Electronic Communications with Professor Gerry Beyer, Texas Tech University School of Law
This presentation aims to educate estate planning professionals on the importance of planning for the disposition and administration of digital property so that fiduciaries can locate, access, protect, and properly dispose of it. Prof. Beyer will focus on three types of digital property: cryptocurrency, non-fungible tokens, and electronic communications such as e-mail and text messages. Planning strategies, warnings, and recommendations will be included throughout the presentation.
Breakout 2 – Session Title TBA with Henna Shah, WealthCounsel
Session description to come.
Estate Tax Planning Update with John Prokey, Ramsbacher, Prokey, Leonard LLP
Session description to come.
Sponsor Roundtable
11:45am-12:00pmBreak
12:00pm-1:30pmClosing Keynote – The Life-Changing Magic of Grantor Trusts with Professor Samuel A. Donaldson, Georgia State University School of Law
The income tax rules governing grantor trusts, the centerpiece of most estate plans, have been around for nearly 70 years, and yet there are still very basic questions for which there are no answers. This session asks and answers those questions, including the best powers for creating grantor trusts, the ability to “toggle” grantor trust status, and situations for exercising a power to substitute assets.
1:45pmWrap Up

September 8 – 9, 2022 | Santa Clara Convention Center

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