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56th Annual Program Short Course on Estate Planning

Recorded Program

Registration Open

Details for watching the recorded program will be sent shortly after you register.

Missed our live January 27-29, 2021 program 56th Annual Program Short Course on Estate Planning?  The presentations were recorded and will be made available to view online for a limited time!

Registrar: +1.972.244.3404
Fax: +1.972.244.3401
E-Mail: ccle@cailaw.org

Overview

Missed our live January 27-29, 2021 program 56th Annual Program Short Course on Estate Planning?  

The presentations were recorded and will be made available to view online for a limited time!

  • Live event was three intense days of lectures—this is a deep dive, not a forms course!
  • Program was designed for the new lawyer, CPA, financial planner, and trust officer whose primary career focus requires a thorough knowledge of complex estate and tax planning.
  • Great program for experienced lawyers wanting a refresher on planning for taxable estates.
  • Texas CLE available!

Before registering for the Recorded Program, please read this note:

Thank you for your interest in our Recorded Program on Estate Planning.  The recordings are from our 56th Annual Program: Short Course on Estate Planning; it was offered as a live webinar January 27-29, 2021.  You should understand that some of the cases discussed in the Program and Program materials may have been modified or even overruled by now.  The course, like all CLE programs, should not be used as a basis for legal advice without doing the research yourself. 

! Note that only Texas CLE credit is available and that accreditation for this course will expire. You must complete the course and report your MCLE credit to the State Bar of Texas on or before 3/31/2022 to receive credit. 

Co-Chairs

Michael V. Bourland
Bourland, Wall & Wenzel, P.C.

Darin N. Digby
Schoenbaum, Curphy & Scanlan, P.C.

Stanley Johanson
The University of Texas School of Law

Stephen R. Akers
Bessemer Trust Company

Melissa J. Willms
Davis & Willms, PLLC

Megan C. Sanders
Bourland, Wall & Wenzel, P.C.

John K. Round
Clark Hill PLC

Kristin L. Brown
Davis Stephenson PLLC

Tuition

Recorded Program Fee – Includes online access to the program materials and videos.

Multiple Registrants from the same organization: Please contact Lisa for special pricing for tuition levels $700 and higher - lgaspar@cailaw.org or 972.244.3404.

  • $800 - Regular Registration Fee
  • $700 - Government Employee
  • $700- Non-Profit Employee
  • $700 - Academic Employee]
  • $450 - Attorneys, CFPs, CPAs, Paralegals and Trust Officers Licensed/Employed 3 Years or Less in This Practice Area

Topics and Faculty

Basic Principles And Strategies In Estate Planning

Impact on your clients—and your practice—of the increase in estate and gift tax exemption to $11 million. Effect on planning for estates of “mere millionaires”—couples and individuals with projected estates of $4-10 million. Continued advantages of non-tax reasons for the use of trusts; increased importance of “new basis at death” rule and income tax issues. Overview of federal estate tax—gross estate inclusion rules, valuation issues as they relate to “new basis at death” rule.

  • Professor Stanley M. Johanson, James A. Elkins Centennial Chair in Law
    University Distinguished Teaching Professor
    The University of Texas School of Law, Austin, Texas

Basic Principles And Strategies In Estate Planning – Continued

Overview of federal estate tax (continued) – charitable and marital deductions; community property considerations. Overview of federal gift tax; grantor trust rules; generation-skipping transfer tax; the concept of “income” in respect of a decedent.

  • Professor Johanson

Qualified Plan Benefits And IRAs In Estate Planning

What the estate planner needs to know about qualified plans and individual retirement accounts, analysis of minimum distribution rules, review of strategies for commonly encountered planning situations, spousal rollover issues; coordination of qualified plan benefits and IRAs with QTIP marital deduction trusts.

  • Professor Johanson

Marital Deduction Planning & Portability

Traditional marital deduction planning strategies and their various applications in the current estate planning environment; inter vivos and testamentary QTIP trusts and the QTIP election; portability and its impact on estate planning for spouses; anticipating conflict and other problems and potential drafting solutions.

  • Kristin L. Brown, Davis Stephenson PLLC, Dallas, Texas

Estate Planning Ethics

Ethical issues and conflict of interest concerns in estate planning for multiple members of the same family, as well as for the family’s business interests; conflict of interest and confidentiality problems in planning for spouses, siblings, and other family members; client conflict letters and other documentation; malpractice concerns; quality control procedures; privity issues.

  • Michael V. Bourland, Bourland, Wall & Wenzel, P.C., Fort Worth, Texas
  • Darin N. Digby, Schoenbaum, Curphy & Scanlan, P.C., San Antonio, Texas

Income Taxation Of Trusts And Estates

Explore how income tax rules for individuals differ from those applicable to trusts and estates and how those rules can affect an estate plan, including strategies to implement. Learn the obligations of fiduciaries that arise as a result of someone’s death and how death creates unique income tax issues such as basis adjustment. Explore complex issues that estate planners need to know to help fiduciaries avoid income tax traps they may encounter when administering trusts and estates. Discover how language in governing documents and steps taken during administration can minimize unexpected income tax liabilities and secure special income tax planning benefits for decedents, trusts, and estates.

  • Melissa J. Willms, Davis & Willms, PLLC, Houston, Texas

Income Taxation Of Trusts And Estates – Part II

  • Ms. Willms

Primer On Charitable Planning

America is the most charitable nation in the world. To aid the American philanthropic spirit, the Federal government provides certain tax incentives for donors. This presentation provides basic income, estate, gift and generation skipping transfer tax knowledge to equip practitioners to guide their clients in advantageously integrating charitable gift planning with estate planning.

  • Megan C. Sanders, Bourland, Wall & Wenzel, P.C., Fort Worth, Texas

Planning For The Family Business, Including Family Limited Partnerships (FLPS); Working With A Client Closing A Business Entity

Estate and succession planning for a family business and its owners; ascertaining family attitudes toward wealth and the family business; development of planning objectives; determining whether a business should be sold or kept in the family; advantages of a charitable organization as a planning partner; tax and non-tax advantages of family limited partnerships; checklist of planning alternatives; case studies.

  • Mr. Bourland

Transfer Planning

Lifetime estate planning transfers, especially transfers of property over which the donor wishes to maintain some control, including points to consider in designing donor-trusteed irrevocable trusts; practical planning ideas for removing appreciation from the estate by using GRATs and Intentionally Defective Grantor Trusts.

  • Mr. Digby

Hot Topics In Estate Planning

A discussion of estate planning current developments that are of practical importance to estate planning practices.

  • Stephen R. Akers, Bessemer Trust Company, Dallas, Texas

Irrevocable Trusts With Emphasis On Life Insurance Planning

Review of income, gift, and estate taxation of life insurance, use of irrevocable life insurance trusts to provide estate liquidity and to solve other common (and not so common) problems, “Crummey” clauses and the advantages and disadvantages of each, problems with poorly administered “Crummey” trusts and solutions to those trusts.

  • John K. Round, Clark Hill Strasburger, Frisco, Texas

Gifting Techniques And An Overview Of The Generation-Skipping Transfer Tax

What you need to know about the GST tax; how to make efficient use of GST exemption allocations; application and implementation of the various GST severance rules and late allocation rules; and an overview of some gifting techniques that incorporate basic GST tax planning considerations and strategies.

  • Mr. Digby

Generation-Skipping - Part II & Post-Mortem Planning

An overview of tax planning issues to consider in administering estates, including disclaimers and selected income tax and estate tax issues.

  • Mr. Digby

Testimonials—What Participants Liked Best About The 2021 Virtual Program:

  • The complexity of the subject matter and GREAT materials. Many times the topics were way over my head in complexity and it was hard to keep up with the pace of the speaker. But that is what made this good. I know I need to study and have the materials to do so.
  • Clear explanations on complex topics
  • Informative
  • Speakers and content were excellent!
2021 Virtual Program Attendees

CE Credit

MCLE Credit

This program is approved by the State Bar of Texas for 17.75 hours, including 1 hours of ethics/professional responsibility credit. The Center for American and International Law (CAIL) will not be filing this course with any state or country CLE/CPD organization apart from the State Bar of Texas.

! Note that only Texas CLE credit is available and that accreditation for this course will expire. You must complete the course and report your MCLE credit to the State Bar of Texas on or before 3/31/2022 to receive credit.

CPA Credit

We will not apply for CPE credit for this recorded course.

Other Information

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