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Thirty-sixth Annual
Notre Dame ®
Tax & Estate
Planning
Institute
CENTURY CENTER
South Bend, Indiana
October 28-29, 2010
Thirty-sixth Annual Notre Dame T
Thursday: 7.58 hours/ ethics* 1 hour
Thursday, October 28, 2010
8:00 a.m. Welcoming Ceremonies................................................................................................................................. Hall A
Jerome M. Hesch, Miami, Florida
8:10 a.m. Current Developments Involving FLPs and LLC: What is Hot (60 min) .......................................... Hall A
John Porter, Houston, Texas
Choose from the following sessions which are scheduled to run concurrently
9:10 a.m. – Break 9:10 a.m. – Break
9:25 a.m. – Session 2A 9:25 a.m. – Session 2B
IRAs: Newest Developments in Planning for Retirement Charitable Trust Planning in Depth
Benefits, and What You Do Not Know About the Minimum Edward J. Beckwith, Washington, DC
Distribution Rules Jerry McCoy, Washington, DC
Natalie B. Choate, Boston, Massachusetts
11:25 a.m. – Break
11:25 a.m. – Break
11:40 a.m. – Session 3B
11:40 a.m. – Session 3A Charitable Trust Planning in Depth (cont.)
Planning for Retirement Benefits: Maximizing Income Tax
Deferral While Preserving Other Estate Planning Objectives Edward J. Beckwith, Washington, DC
Jim Blase, St. Louis, Missouri Jerry McCoy, Washington, DC
12:30 p.m. – Luncheon - no speaker ......................Great Hall 12:30 p.m. – Luncheon - no speaker ......................Great Hall
Fidelity Charitable Services is pleased to sponsor the Luncheon
Choose from the following sessions which are scheduled to run concurrently
1:30 p.m. – Session 4A 1:30 p.m. – Session 4B
Drafting for Repeal, Restoration and Other Uncertainty Income Tax Exit Strategies for Business Owners
and Instability Steve Gorin, St. Louis, Missouri
Jerry Horn, Peoria, Illinois
2:45 p.m. – Break
2:45 p.m. – Break
3:00 p.m. – Session 5B
3:00 p.m. – Session 5A
Trusts: Income Shifting, Elimination, or at Least Minimizing, Carryover Basis: Important Lessons In or Out of EGRTTA
State Income Taxes on Trusts David Herzig, Valparaiso, Indiana
Marvin Hill, South Bend, Indiana
3:50 p.m. – Session 6B
3:50 p.m. – Session 6A Death of a FLP Partner: Income Tax Traps
Wealth Conservation and Planned Giving for Art Collectors Todd Steinberg, McLean, Virginia
Joshua Rubenstein, New York, New York
4:40 p.m. – Session 7A 4:40 p.m. – Session 7B*
Pulling The Rabbit Out Of The GRAT Hat: Some Of the Most Risk Assessment and Checklist: The Big Picture is Often Over-
Creative GRAT Planning Ideas We See Out There looked but Critical
Stacy Eastland, Houston, Texas Avi Kestenbaum, Mineola, New York
5:45 p.m. Reception Follows at Tippecanoe Place (until 7:45 p.m.)
620 West Washington
hosted by Stout Risius Ross, Inc.
Tax and Estate Planning Institute
Friday: 7.33 hours/ ethics* 1 hour
Friday, October 29, 2010
The Northern Trust Company is pleased to be a sponsor of today's program
8:00 a.m. Recent Wealth Transfer Developments ....................................................................................................... Hall A
Professor Jeffrey N. Pennell, Atlanta , Georgia
Choose from the following sessions which are scheduled to run concurrently
9:00 a.m. – Break 9:00 a.m. – Break
9:15 a.m. – Session 9A* 9:15 a.m. – Session 9B
Current Legal and Ethical Developments in Asset Protection Choice of Grantor Trust Powers and Financial Impact of
Planning Strategies
Grantor Trusts
Barry Nelson, Miami, Florida
Professor Lad Boyle, Columbia, South Carolina
Gideon Rothschild, New York, New York
David Handler, Chicago, Illinois
Judge Laurel Isicoff, Miami, Florida
Richard Oshins, Las Vegas, Nevada
11:15 a.m. – Break
11:15 a.m. – Break
11:30 a.m. – Session 10A
Effective Use of Formula Clauses to Handle Drafting in 2010
and Beyond 11:30 a.m. – Session 10B
Diana S.C. Zeydel, Miami, Florida The BDIT and Panel Discussion
Professor Lad Boyle, Columbia, South Carolina
12:30 p.m. – Luncheon............................................Great Hall David Handler, Chicago, Illinois
rsvp required (see registration form) Richard Oshins, Las Vegas, Nevada
The State of The Profession!! (Session 11A)
Jonathan G. Blattmachr, New York, New York 12:30 p.m. – Luncheon - no speaker ..... White Water Room
1:30 p.m. Construing Wills and Trust In 2010 When The Documents Use Tax Terms......................................Session 12A/B
That Do Not Have Any Meaning
Professor Lad Boyle, Columbia, South Carolina
Choose from the following sessions which are scheduled to run concurrently
2:30 p.m. – Session 13A 2:30 p.m. – Session 13B
Planning That Can Be Done In The Remainder of 2010 Fifteen Years of Sales to Grantor Trusts: Where are we now?
Depending Upon The Status of The Law In October Michael Mulligan, St. Louis, Missouri
Charles D. "Skip" Fox, IV, Charlottesville, VA
3:20 p.m. – Break
3:20 p.m. – Break
3:35 p.m. – Session 14B
3:35 p.m. – Session 14A Income Tax Results On The Sale Of Life Insurance Policy and
Installment sales to grantor trusts: Seller’s death is a sad event. Cancellation Of The Policy
Is it also a taxable event?
Michael Mulligan, St. Louis, Missouri Mitchell Gans, Mineola, New York
4:25 p.m. – Session 15A 4:25 p.m. – Session 15B
Split Dollar in Estate Planning: Finally! An Understandable, Stopping Will Contests Before They Start and Settling Fiduciary
Memorable, and Immediately Useful Treatment Disputes With Required Meduation and Arbitration.
Brad Bauer, Milwaukee, Wisconsin Jonathan G. Blattmachr, New York, New York
5:30 p.m. Adjournment
FACU
Bradford P. Bauer maintains an insurance-related consulting practice in Milwaukee, Wisconsin. He was the Director of the Advanced Planning
Division of Northwestern Mutual Life Insurance Company and drafted proposed insurance-related legislation for Wisconsin’s legislature. He has
lectured on insurance topics and prides himself on communicating complex topics simply. Prior to his estate planning career, he served in the US Air
Force Strategic Air Command as a Minuteman Missile Combat commander.
Edward J. Beckwith is with Baker Hostetler in Washington, D.C. He is a member of the American Law Institute and is a Fellow of the American
Bar Foundation and ACTEC, where he was a Regent and State Chair for the District of Columbia. He is Chair of the ACTEC Philanthropy Study and
Financial Management Committees and is President of the ACTEC Foundation. He founded the Georgetown University Law Center Advanced Estate
Planning Institute, co-chairs the ALI-ABA annual program on Sophisticated Estate Planning Techniques and is an adjunct professor at the Georgetown
University Law Center.
James G. Blase is with Blase & Associates, St. Louis, Missouri and is an Adjunct Professor of estate planning at the St. Louis University School of
Law. He is a frequent author and lecturer on a wide variety of tax and estate planning topics.
Jonathan G. Blattmachr is a member (retired) of the New York, California and Alaska bars and is an ACTEC Fellow. He is co-developer of Wealth
Transfer Planning, a computer system for lawyers that provides specific client advice and prepares documents through a document assembly system.
He is currently with Eagle Rivers Advisors in New York, an insurance brokerage firm. In addition, he is director of estate planning for the Alaska Trust
Company. He is author or co-author of five books and nearly 400 articles and is a frequent speaker at continuing education programs throughout the
country. He is currently a licensed hunting and fishing guide in the Town of Southampton on Long Island.
Professor F. Ladson Boyle is Charles Simon Professor of Federal Law Emeritus at the University of South Carolina, a Professor in the University
of Alabama’s LL.M. Program in Taxation and a former Adjunct Professor in the University of Miami's LL.M. Program in Estate Planning. His books
include BLATTMACHR ON INCOME TAXATION OF ESTATES AND TRUSTS, 15TH EDITION (with Jonathan Blattmachr) and FEDERAL
TAXATION OF ESTATES, TRUSTS AND GIFTS (with Ira Bloom, John Gaubatz and Lewis Solomon). He is currently a co-editor of the PROBATE
PRACTICE REPORTER (with Alan Medlin and Howard Zaritsky) and has published numerous articles in law reviews and professional journals.
Natalie Choate is with Nutter, McClennen & Fish, Boston, Massachusetts and is a fellow and former Regent of ACTEC (and former chair of its
Employee Benefits Committee). Her practice is limited to consultations on estate planning for retirement benefits. Her two books, Life and Death
Planning for Retirement Benefits and The QPRT Manual, are leading resources for estate planning professionals. In addition, she is a contributing
author and co-editor of Drafting Wills and Trusts in Massachusetts and an editorial advisor for Trusts and Estates. Her articles have appeared in ACTEC
Notes, Estate Planning, Trusts and Estates, Tax Practitioners Journal and Tax Management. She has lectured at the Notre Dame, University of Miami
Heckerling and Southern Federal tax institutes, among others.
Stacy Eastland joined Goldman, Sachs & Co. in 2000, working with private clients and their advisors, combining income tax and estate planning with
financial planning. He was with Baker Botts, L.L.P. in Houston, Texas until 2000. He is a member of the International Academy of Estate and Trust
Law; an ACTEC fellow (Regent for 1992-1998 term); the ABA (Supervisory Council Member of the Real Property, Probate and Trust Law Section
from 1990-1998) and is a Texas Bar Foundation Fellow. He is a recipient of the AEP (Distinguished Accredited Estate Planner) award of the National
Association of Estate Planners and Councils.
Charles D. “Skip” Fox is with McGuire Woods LLP in Charlottesville, Virginia. He is currently an Adjunct Professor at the University of Virginia
Law School and was an Adjunct Professor at Northwestern University School of Law from 1983 to 2005. He is an ACTEC fellow, Regent and Chair
of its Communications Committee. He is Chair the Trusts & Investments Journal editorial board. He has presented papers at Notre Dame and the
University of Miami Heckerling Institute on Estate Planning among others. In addition to publishing numerous articles, he has authored or co-authored
five books on estate planning.
Professor Mitchell M. Gans is a professor at the Hofstra University School of Law, Mineloa, New York, and is an adjunct professor at the NYU
School of Law, teaching estate and gift tax. He is an ACTEC fellow and is the Academic Editor of the ACTEC Journal. He is the reporter for the
advisory committee to the New York State legislature on the adoption of the Uniform Trust Code. He recently taught an eight-week course in estate
and gift tax for the IRS Chief Counsel Office on behalf of NYU. Along with Jonathan Blattmachr, he is the author of The Circular 230 Deskbook and
has published extensively.
Steven B. Gorin is with Thompson Coburn LLP in St. Louis, Missouri. Prior to practicing law, he was a CPA for eight years. He is an ACTEC fellow,
serving on its Business Planning Committee. He was past chair of the Business Planning Group of the ABA RPPT&E Section. He is a member of
the Advisory Board of the Tax Management Estates, Gifts & Trusts Journal. He has published extensively and has appeared on numerous programs,
speaking not only on estate planning, but income tax planning topics.
David Handler is with Kirkland & Ellis, Chicago, Illinois and is a member of ACTEC. He writes a monthly column for Trusts & Estates magazine
and is co-author of Drafting the Estate Plan: Law and Forms (CCH). He has published numerous articles and has presented papers at national programs,
including Notre Dame, NYU and the University of Miami Heckerling Institute on Estate Planning.
Professor David Herzig is a professor at Valparaiso School of Law, Valparaiso, Indiana. Prior to entering the teaching profession, he practiced estate
planning and taxation with Greenberg Traurig in Miami, Florida and with a large law firm in Louisville, Kentucky. He has published law review articles
and chapters in estate planning books and teaches courses in Federal Income Taxation, Corporate and Partnership Taxation, Estate and Gift Taxation,
Trusts and Estates, and Tax Policy.
Jerome M. Hesch is with Carlton Fields LP in Miami, Florida. He is a co-author of a law school casebook on Federal Income Taxation, now in its
fourth edition and is an adjunct professor at the Florida International University, St. Thomas University and the University of Miami law schools. He
was with the IRS Office of Chief Counsel from 1970 to 1975, and was a full-time law professor from 1975 to 1994, teaching at the University of Miami
and the Albany Law School, Union University.
Marvin D. Hills is with Crowe Horwath, CPAs in South Bend Indiana and is the Partner-in-Charge of the Private Client Services Division. He
is a frequent speaker on estate planning and fiduciary income taxation topics for programs such as the AICPA, the Notre Dame Tax and Estate
Planning Institute and the American Bankers’ Association. He has written articles for The Tax Adviser, Hoosier Banker, TAXES-The Tax Magazine and
other journals.
ULTY
Jerold I. Horn practices in Peoria, Illinois. He is a past President and current Fellow of ACTEC, a Fellow of the American College of Tax Counsel,
an Academician International Academy of Estate and Trust Law, a member of the American Law Institute and formerly taught as a visiting adjunct
professor in the University of Miami Graduate Program in Estate Planning. He has published numerous articles and books. His most recent book is
Flexible Trusts for Uncertain Times, 4th Edition (2010). He has appeared on the Notre Dame, University of Miami Heckerling Institute and similar
programs.
Judge Laurel Myerson Isicoff, a bankruptcy judge for the Southern District of Florida, took office in 2006. In private practice, she specialized in
commercial bankruptcy, foreclosures and workouts, both as a transactional lawyer and as a litigator and was a registered bankruptcy mediator. Prior
to her judicial appointment, she served as President of the Southern District of Florida Bankruptcy Bar Association, was the chair of its Pro Bono Task
Force and taught in the Bankruptcy Assistance Clinic at the St. Thomas University Law School. She is currently a director of the American College of
Bankruptcy Foundation and continues to speak on bankruptcy and pro bono service topics around the country.
Avi Z. Kestenbaum is with Meltzer, Lippe, Goldstein & Breitstone, LLP in Mineola, NY, focusing on domestic and international estate planning, asset
preservation and tax-exempt organizations. He is an adjunct Professor at Hofstra University School of Law and the Baruch College MBA Program.
He has authored numerous articles in national estate planning and tax journals and lectures frequently on a diverse variety of topics, most recently for
an ABA national webinar.
Jerry J. McCoy, an independent attorney in Washington, D.C., specializes in charitable planning, tax-exempt organizations and estate planning. He is
a member of the American Law Institute, ACTEC and the American College of Tax Counsel. He is a frequent presenter at planned giving, tax and estate
planning programs and is an adjunct professor for the Georgetown University Law Center and the University of Miami Graduate Program in Estate
Planning. He is the Co-Editor of Charitable Gift Planning News, and Family Foundation Advisor. And, he is co-author of The Family Foundation
Handbook (CCH 2010).
Michael D. Mulligan is with Lewis, Rice & Fingersh, L.C., St. Louis, Missouri, where he is co-Chair of the Estate Planning Department, and is an
ACTEC fellow. He was a law clerk to the Hon. William H. Webster, subsequently Director of the FBI and the CIA. He has published articles in tax and
other professional journals and has appeared on numerous programs, including the University of Miami Heckerling Institute on Estate Planning. He is
a member of the Editorial Board of Estate Planning and the Advisory Board of the Tax Management Estates, Gifts and Trusts Journal.
Barry A. Nelson is with Nelson & Nelson, P.A. in North Miami Beach, Florida. Mr. Nelson is an ACTEC fellow and is the founder and Chair of its
Asset Protection Committee. He has presented at the University of Miami Heckerling Institute on Estate Planning, the Notre Dame Tax and Estate
Planning Institute, the Southern Federal Tax Institute and many other programs. He was an adjunct professor for the University of Miami School of Law
from 1998-2009. He has published extensively, especially in the area of asset protection. As the father of a child with autism, Mr. Nelson combines his
legal skills with compassion and understanding in the preparation of Special Needs Trusts for children with disabilities.
Richard Oshins is with Oshins & Associates in Las Vegas, Nevada. Prior to moving to Las Vegas in the mid 1970s, he held a judicial clerkship for
the U.S. Court of Claims and was in the Office of Tax Legislative Counsel of the U.S. Treasury. He is currently on the Advisory Board of the NYU
Institute on Federal Taxation and is the chair of its Estate Planning program. He is on the editorial board for Estate Planning and is a member of the CCH
Advisory Board. In addition to publishing numerous articles and presenting at programs around the country, he publishes the Practitioner’s Strategies
column for the CCH Estate Planning Expert Library.
Professor Jeffrey Pennell holds an endowed chair at Emory University School of Law in Atlanta, Georgia, is a member of the American Law Institute,
is an Adviser for the Restatements of Wills and Other Donative Transfers, is an Academic Fellow and Former Regent of ACTEC and is an Academician
of The International Academy of Estate and Trust Law. His numerous publications include law school casebooks, practitioner texts, Tax Management
portfolios, articles, institute chapters, and he is the successor author of Casner & Pennell on ESTATE PLANNING (6th ed.).
John W. Porter is with Baker Botts, LLP in Houston, Texas. He is a Regent and Fellow of ACTEC and former Chair of the ABA/RPPTL Tax Litigation
and Controversy Committee. He primarily handles tax litigation and controversy work with the IRS, especially involving hard-to-value assets. He has
appeared as a speaker at programs throughout the country.
Gideon Rothschild is with Moses & Singer LLP, and co-chairs its Trusts & Estates and Wealth Preservation Group. He co-authored the BNA Tax
Management portfolio on Asset Protection Planning and authored numerous articles on asset protection and estate planning subjects. He is an ACTEC
Fellow and an Academician of The International Academy of Trust and Estate Lawyers. He is on the editorial Advisory Boards of Tax Management
Estate, Gifts & Trust Journal and Trusts and Estates. He is an Adjunct Professor at the University of Miami Graduate Program in Estate Planning and
lectures frequently to groups such as the University of Miami Heckerling Institute and the NYU Federal Tax Institute
Joshua S. Rubenstein is with Katten Muchin Rosenman LLP in New York, NY. He is a Fellow and Regent of ACTEC and is Treasurer of the
International Academy of Estates and Trusts Law. He was the Past Chair of the International Committee of the ABA and of its Trust and Estates Law
Section. He is on the Editorial Board for Warren's Heaton, is on the NY Surrogate's Court Advisory Committee and is author of LexisNexis Answer
Guide, New York Surrogate’s Court.
Todd Steinberg is with Greenberg Traurig, LLP in McLean, Virginia, focusing on integrating sophisticated estate and income tax planning, and has a
particular expertise in planning with life insurance products and the income tax and financial impact of premium financing. In this role, he is retained
as special counsel to life insurance professionals. He has spoken at the 42nd Annual Heckerling Institute, lecturing on Section 453, OID, Earnouts and
Other Contingent Payments - What’s This Got to do With Estate Planning? He has published articles in the Tax Management Estates, Gifts & Trusts
Journal and other journals. He is admitted in Virginia, Maryland and D.C.
Aen Webster is with Buchanan, Ingersoll & Rooney in Washington, D.C. She is the editor-in chief of the Tax Management Estates, Gifts & Trust
Journal and the Tax Management Portfolio series for Federal transfer taxes. She is the CLE chair for RPP&TL section of the ABA and is an adjunct
professor at the Kogod School of Business, American University.
Diana S.C. Zeydel is with Greenberg Traurig, P.A., in Miami, Florida. She is a Fellow and Regent of ACTEC and Chairs its Estate & Gift Tax
Committee. Diana is a frequent lecturer on estate planning topics and has published numerous articles on a wide variety of topics. She is the co-author
of the Tax Management Portfolio on Chapter 14 and has presented papers at Notre Dame, Southern Federal and the University of Miami Heckerling
Institute on Estate Planning.
PROGRAM LOCATION
The Institute will be held at South Bend’s Century Center on the
banks of St. Joseph River in downtown South Bend, Indiana, at
120 South St. Joseph Street.
South Bend uses Eastern Daylight Time
(same as New York City)
Continuing Education Certification
For those attendees desiring certification of the attendance at the program, the Institute will
provide attendance cards and will issue certificates of attendance. The program will afford
15.00 actual hours of continuing education, including 2.00 hours of ethics. Each continuing
education accrediting agency determines the number of hours it will accept for accreditation.
Registration
The fee for the Institute is $645.00 if paid in advance (refundable if written notice of
cancellation is received not later than October 15, 2010 by the Notre Dame Conference
Center, 115 McKenna Hall, Notre Dame, Indiana 46556), and $675.00 if paid at the
time of the Institute. Single day registration is $345.00 (or $360.00 at the door.) The fee
includes the continental breakfasts, refreshments, luncheons, the reception following the
program on Thursday, and the lecture outlines. Questions? Telephone (574) 631-6691;
FAX (574) 631-8083; email, dboulac@nd.edu.
Audio CDs and Lecture Outlines
Audio CDs and lecture outlines may be ordered for Football Game
$645.00 by writing the Notre Dame Conference
Center, 115 McKenna Hall, Notre Dame, Indiana We regret that the Institute
46556. Lecture outlines alone may be ordered for cannot supply tickets to the
$125.00 (and will be filled at the conclusion of the Notre Dame - Tulsa game
program based on availability). which follows the Institute on
Saturday, October 30, 2010.
Confirmations
Confirmations will be emailed.
Lodging
Limited lodging is available at group rates. Contact the hotels directly and ask for the
Institute's group block rate. For lodging assistance and alternatives, call 1-800-828-7881 (the
Convention Bureau).
Note: Conference registration is required for hotel group rates.
Downtown Suburban (North) University Mall (Mishawaka)
Marriott Hotel ($99).................574-234-2000 Fairfield Inn ($109/$129) .........574-234-5510 Varsity Club ($89) ....................800-946-4822
Ramada Plaza ($90) .................574-232-3941 & Suites Residence Inn ($119) ...............574-289-5500
Residence Inn ($109) ...............574-289-5555 Inn at St. Mary's ($99) .............800-947-8627
Jameson Inn ($69.99) ...............574-277-3211
($199.99 plus tax for Fri., Sat.)
Quality Inn ($64.99).................574-272-6600
University Area
Online Registration Available
http://law.nd.edu/alumni/continuing-legal-education
REGISTRATION FORM
Thirty-sixth Annual Notre Dame Tax & Estate Planning Institute
Online Registration Available @ http://law.nd.edu/alumni/continuing-legal-education
Make checks payable to: University of Notre Dame
Refundable in full if written notice is received on or before October 15, 2010.
Mail to: Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556
❏ I plan to attend and enclose the $645.00 fee ($675.00 at the door). Fee includes continental breakfasts,
luncheons, reception, and lecture outlines.
❏ Single Day Registration - $345.00 ($360.00 at the door) Indicate Date: ❏ Thur. ❏ Fri.
Concurrent Sessions -- Pre-registration required: Concurrent Sessions -- Pre-registration required:
Thursday, October 28th, (indicate choice): Friday, October 29th, (indicate choice):
❏ 9:25-11:25 am IRA's (2A) ❏ 9:15-11:15 am Asset Protection Planning (9A)
❏ 9:25-11:25 am Charitable Trust Planning In Depth (2B) ❏ 9:15-11:15 am Choice of Grantor Trusts (9B)
❏ 11:40-12:30 pm IRA's (3A) ❏ 11:30-12:30 pm Effective Use of Formula Clauses (10A)
❏ 11:40-12:30 pm Charitable Trust Planning In Depth (3B) ❏ 11:30-12:30 pm The BDIT (10B)
12:30-1:45 pm Thursday Luncheon - no speaker 12:30-1:30 pm Luncheon
❏ Yes ❏ No ❏ The State of The Profession!! (11A)
❏ Luncheon (no speaker)
❏ 1:30-2:45 pm Drafting for Repeal, Restoration (4A)
❏ 1:30-2:45 pm Income Tax Exit Strategies (4B) ❏ 1:30-2:30 pm Installment Sales to Grantor Trusts (12 A/B)
❏ 3:00-3:50 pm Trusts: Income Shifting (5A) ❏ 2:30-3:20 pm Planning That Can Be Done in 2010 (13A)
❏ 3:00-3:50 pm Carryover Basis (5B) ❏ 2:30-3:20 pm Fifteen Years of Sales to Grantor Trusts (13B)
❏ 3:50-4:40 pm Planned Giving for Art Collectors (6A) ❏ 3:35-4:25 pm Construing Wills and Trusts (14A)
❏ 3:50-4:40 pm Death of a FLP Partner (6B) ❏ 3:35-4:25 pm Income Tax Results (14B)
❏ 4:40-5:30 pm GRAT Ideas (7A) ❏ 4:25-5:30 pm Split Dollar Basics 15(A)
❏ 4:40-5:30 pm Risk Assessment (7B) ❏ 4:25-5:30 pm Stopping Will Contests Before They Start (15B)
IMPORTANT: Our mailing lists are being revised.
❏ I cannot attend this year, but please keep me on your mailing list. Program will be modified to fully reflect any
Please send this form to the Notre Dame Conference Center at the above
address. Please notify us of subsequent address changes. legislative developments affecting the estate tax.
Make check payable to: University of Notre Dame
Name _________________________________________________________________________________________________
Firm __________________________________________________________________________________________________
Address _______________________________________________________________________________________________
City/State/Zip ______________________________________ Phone( ____ )________________________________________
email _____________________________________________ FAX( ___ ) _________________________________________
❏ Atty ❏ CPA ❏ Bank ❏ Life Ins. ❏ Other ____________ optional: Soc. Sec.# _____________ Lic.# _________________
Thanks to our sponsors
Premium
Northern Trust Company • Stout Risius Ross, Inc.
Platinum
Wells Fargo The Private Bank
Christie’s
Fidelity Charitable Services
Gold
South Dakota Trust Company
Trusts and Estates
Thirty-sixth University of Notre Dame
Notre Dame, Indiana 46556
Annual
Notre Dame®
Tax & Estate
Planning Institute
INSTITUTE CHAIRPERSON
Jerome M. Hesch
ADVISORS TO THE INSTITUTE
Jonathan G. Blattmachr
Professor Jeffrey N. Pennell
Aen Webster
CONSULTANTS
Mary Ann Boulac, Esq.
Charles T. Morse, CLU
Richard B. Urda, Jr. , Esq.
CENTURY CENTER
South Bend, Indiana
October 28-29, 2010
