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Programs in Taxation Law

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Domestic Partner and Same-Sex Spousal Benefits after Obergefell and Windsor

Program Number: 2638 Presenter: Jeffrey Arnold, Esq., Brian J. Tiemann, Esq.

Brian Tiemann and Jeffrey Arnold, McDermott Will & Emery LLP, discuss the current legal and regulatory issues that employers are facing with respect to same-sex spouses and domestic partners in both qualified retirement plans and health and welfare plans. Topics also include a discussion of recent cases dealing with the retroactive application of same-sex spousal benefit rules.

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Select Federal and State Income, Gift and Estate Tax Issues and Filing Requirements for Domestic and Foreign Trusts for Estate Planning and Asset Protection Attorneys

Program Number: 2637 Presenter: Edward D. Brown, Esq.

Tax and estate planning attorneys should be well versed with regard to tax compliance rules related to planning and advising on asset protection structures. Join Edward D. Brown as he covers tax-related issues specific to domestic and foreign asset protection planning arrangements, including: (a) the factors that distinguish domestic trusts from foreign trusts for federal income tax purposes and the important implications this distinction has for tax reporting (and penalty) purposes; (b) an analysis of applicable pertinent income, gift, and estate tax issues; (c) grantor trust considerations; (d) tax returns for underlying limited partnerships and limited liability companies; (e) tax forms and reporting requirements for foreign bank and financial accounts; (f) tax considerations arising from the Foreign Account Tax Compliance Act (“FATCA”); and (g) other miscellaneous tax forms, including agricultural property considerations, as well as special tax treatment of annuities, and other tax-sensitive assets.

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Asset Protection and Estate Planning: Important Considerations when Funding and Administering a Protective Structure

Program Number: 2633 Presenter: John R. Garland, Esq.

While well-crafted documents are essential to ensure that the structure’s assets will be protected properly, asset protection and estate planning attorneys should know that it is also imperative to adhere to certain funding and administration practices. Join John Garland as he discusses: (1) respecting the separate character of the trust and partnership; (2) choosing the assets to be transferred and taking into account “ripple effects”; (3) whether the asset should be transferred to the trust or to the partnership; (4) segregating “hot” assets from “cold” assets; (5) the persons in control of administering the trust and partnership; (6) real property issues; (7) distributing assets out of the structure; (8) appropriate documentation; and (9) making sure the structure is not a “back pocketbook.”

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An Asset Protection Planning Primer for Estate Planning, Tax and Creditors Rights Lawyers

Program Number: 2628 Presenter: Barry S. Engel, Esq.

Join asset protection planning attorney Barry Engel as he covers important topics for estate planning, tax and creditors’-rights lawyers, including the following: (i) an introduction to incorporating asset protection into traditional estate planning; (ii) asset protection as a supplement to traditional forms of liability and malpractice insurance; (iii) “Level 1” Planning for individuals vs. “Level 2” Planning for operating companies and professional practices; (iv) using multiple trusts and underlying entities; (v) what happens when the planning structure is challenged; (vi) contempt of court principles; (vii) current federal tax considerations (viii) a comparison of domestic and foreign asset protection trust statutory law; (ix) Choice of Law and Conflict of Laws issues; and (x) a case study incorporating the relevant concepts.

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Business Succession and Estate Planning: What Attorneys Should Know in Advising their Clients

Program Number: 2560 Presenter: Jason J. Kohout, Esq.

In this program for attorneys advising clients on business and estate planning issues, Jason Kohout, Foley & Lardner LLP, provides the legal and strategic framework for a client's business succession, focusing on management, control, and economic ownership. Topics include the legal methods to address succession in each of the foregoing areas as well as a basic overview of tax-efficient estate planning methods to pass the business to the next generation or to shift ownership to a partner or employee.

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Protecting Against Ethical Exposures and Civil/Criminal Liability When Advising Clients on Protecting their Assets: What Estate Planning Attorneys Should Know

Program Number: 2541 Presenter: Edward D. Brown, Esq.

Asset protection and estate planning attorneys must identify how to avoid liability that could arise in connection with the participation in transactions that result in improved asset protection for clients. The field of asset protection is especially filled with traps for the unwary. Join Edward D. Brown for this in-depth analysis of potential ethical, civil and criminal liability issues in the asset protection and estate planning contexts. Specific areas of focus to be discussed include: (a) when is asset protection planning ethical and when does it cross the line into the unethical; (b) properly screening the client; (c) how to identify a fraudulent transfer; (d) when can the attorney be targeted as a co-conspirator with a client engaging in fraudulent transfers; (e) can the attorney be liable for not advising the client as to the full range of asset protection strategies; and (f) who is the client. Specific attention will

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Current Trends: Are Today's Laws Eroding or Enhancing Asset Protection Estate Planning Opportunities?

Program Number: 2540 Presenter: Edward D. Brown, Esq.

With the increasing popularity of asset protection/integrated estate planning, recent legislation and court decisions have focused on what planning strategies are effective in today’s legal environment. In this program, Edward D. Brown explores these current developments. Topics include: (1) states enhancing the available protection of assets; (2) case law applying “public policy” arguments to trump protection designs; (3) courts of equity ruling to grant financial remedies to creditors where legal remedies are insufficient to reach the desired result by the court; (4) broad based rulings that suggest having “asset protection” as a goal creates a “per se” fraudulent transfer; (5) rising interest by clients in choosing offshore laws for better protection of children’s future inheritances in fear that the US legal system is trending toward the erosion of “established” protection-related legal concepts; (6) the application of alter ego, nominee, sham, and other theories to justify piercing asset protection trusts; and (7) whether the perception

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Asset Protection Planning for Attorneys: Part III: Litigation Challenges and other Threats to Integrated Estate Planning Trusts

Program Number: 2532 Presenter: Barry S. Engel, Esq.

Time is often of the essence with respect to litigation challenges or other types of threats that may arise against an integrated estate planning trust (“IEPT”) or a related underlying entity. Join Barry Engel as he provides: (1) an introduction and comprehensive overview of the concepts of contempt of court principles; (2) an overview of trust litigation issues; and (3) an introduction to concepts involving protecting individually-held assets (referred to as “Level I” Planning) and concepts involving protecting the assets of a business or professional practice (referred to as “Level II” Planning). Our presenter also discusses how the attorney can borrow planning concepts from Level I Planning and apply them in the context of Level II Planning. Note: this program may also be taken as a stand-alone program by attorneys well-versed in the core foundations and principles of integrated estate planning (see, e.g., Part I-program 2530; Part II-program 2531).

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Asset Protection Planning for Attorneys: Part II: Design Variables Applicable to a Given Integrated Estate Plan

Program Number: 2531 Presenter: Barry S. Engel, Esq.

Once attorneys are well-versed in the core foundations and principles of integrated estate planning (see, e.g., Part I-program 2530), they can endeavor to assist their clients with a plan’s design and implementation. In this intermediate-level course that is the second of a three-part series, Barry Engel provides a discussion of the design variables applicable to a given plan. Topic areas include: (1) planning through family limited partnerships and limited liability companies; (2) trusts under state law for asset protection planning; (3) the foreign integrated estate planning trust (“IEPT”); (4) comparing state law trusts with foreign law trusts; (5) choice of law and conflicts of law issues; (6) other foreign-based planning tools; (7) expatriation; (8) protection of retirement benefits; and (9) ethical, civil and criminal considerations. Note: this program may also be taken as a stand-alone program by attorneys well-versed in the core foundations and principles of integrated estate planning.

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