Income Tax of Trusts and Estates Nyu by ozk14955

VIEWS: 72 PAGES: 8

More Info
									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

								
To top