Course1

Generation Skipping Transfer Tax: Planning Opportunities and Mistakes

$59.00

This session provides a deep dive into the intricacies of the generation skipping transfer tax (GSTT), focusing on strategies to maximize tax efficiency while avoiding common planning mistakes. From understanding the core principles of GSTT to leveraging exemptions and trusts, this program offers tools to navigate the complexities of wealth transfer planning. Whether you're advising high-net-worth clients or managing family trusts, this session will provide actionable guidance.   Highlights:   An overview of GSTT rules, exemptions, and exclusions. Strategic use of trusts to minimize GSTT liability. Common drafting mistakes and how to avoid them. Recent regulatory developments and their implications. Practical examples of GSTT planning in action.   Speaker: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.   Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute. 

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/8/2025
    Presented
SEE MORE
Course1

Generation Skipping Transfer Tax: Planning Opportunities and Mistakes

$59.00

This session provides a deep dive into the intricacies of the generation skipping transfer tax (GSTT), focusing on strategies to maximize tax efficiency while avoiding common planning mistakes. From understanding the core principles of GSTT to leveraging exemptions and trusts, this program offers tools to navigate the complexities of wealth transfer planning. Whether you're advising high-net-worth clients or managing family trusts, this session will provide actionable guidance.   Highlights:   An overview of GSTT rules, exemptions, and exclusions. Strategic use of trusts to minimize GSTT liability. Common drafting mistakes and how to avoid them. Recent regulatory developments and their implications. Practical examples of GSTT planning in action.   Speaker: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.   Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute. 

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/8/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Secured Transactions Practice: Security Agreements to Foreclosures, Part 1

$59.00

Secured transactions are the most common form of commercial transaction and help finance businesses of every size.  They are governed by the complex provisions of UCC Article 9. Getting every detail in financing statements, security agreements, and perfection of credits is essential. Agreements can be costly and time consuming to draft, and full of risk. Failure to comply with UCC Article 9 in drafting security agreements, perfecting a creditor’s interest, or foreclosing a lien can easily cause the value of the underlying transaction to be lost.  This program will provide you with a real-world guide UCC Article 9 practice.   Day 1: Lifecycle of UCC Article 9 secured transactions Drafting cost-effective and enforceable security agreements What to do when something about the debtor changes – e.g., name, location, ownership Accounts receivable, inventory, equipment, intellectual property Anti-assignment provisions regarding collateral Enhancing enforceability of security agreements and reduce risks in foreclosure   Day 2: Framework for the foreclosure of personal property under UCC Article 9 Foreclosing on equipment, inventory, intellectual property, and accounts receivable Duties of junior creditors to senior creditors on foreclosure Rights to proceeds of foreclosure sales and reducing foreclosure costs Rights of guarantors Debtor remedies in the event of a secured party default Cost-efficient alternatives to foreclosures and circumstances when these alternatives are available   Speaker: Steven O. Weise is a partner in the Los Angeles office Proskauer Rose, LLP, where his practice encompasses all areas of commercial law. He has extensive experience in financings, particularly those secured by personal property.  He also handles matters involving real property anti-deficiency laws, workouts, guarantees, sales of goods, letters of credit, commercial paper and checks, and investment securities.  Mr. Weise formerly served as chair of the ABA Business Law Section. He has also served as a member of the Permanent Editorial Board of the UCC and as an Advisor to the UCC Code Article 9 Drafting Committee.  

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/21/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Secured Transactions Practice: Security Agreements to Foreclosures, Part 1

$59.00

Secured transactions are the most common form of commercial transaction and help finance businesses of every size.  They are governed by the complex provisions of UCC Article 9. Getting every detail in financing statements, security agreements, and perfection of credits is essential. Agreements can be costly and time consuming to draft, and full of risk. Failure to comply with UCC Article 9 in drafting security agreements, perfecting a creditor’s interest, or foreclosing a lien can easily cause the value of the underlying transaction to be lost.  This program will provide you with a real-world guide UCC Article 9 practice.   Day 1: Lifecycle of UCC Article 9 secured transactions Drafting cost-effective and enforceable security agreements What to do when something about the debtor changes – e.g., name, location, ownership Accounts receivable, inventory, equipment, intellectual property Anti-assignment provisions regarding collateral Enhancing enforceability of security agreements and reduce risks in foreclosure   Day 2: Framework for the foreclosure of personal property under UCC Article 9 Foreclosing on equipment, inventory, intellectual property, and accounts receivable Duties of junior creditors to senior creditors on foreclosure Rights to proceeds of foreclosure sales and reducing foreclosure costs Rights of guarantors Debtor remedies in the event of a secured party default Cost-efficient alternatives to foreclosures and circumstances when these alternatives are available   Speaker: Steven O. Weise is a partner in the Los Angeles office Proskauer Rose, LLP, where his practice encompasses all areas of commercial law. He has extensive experience in financings, particularly those secured by personal property.  He also handles matters involving real property anti-deficiency laws, workouts, guarantees, sales of goods, letters of credit, commercial paper and checks, and investment securities.  Mr. Weise formerly served as chair of the ABA Business Law Section. He has also served as a member of the Permanent Editorial Board of the UCC and as an Advisor to the UCC Code Article 9 Drafting Committee.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/21/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Secured Transactions Practice: Security Agreements to Foreclosures, Part 2

$59.00

Secured transactions are the most common form of commercial transaction and help finance businesses of every size.  They are governed by the complex provisions of UCC Article 9. Getting every detail in financing statements, security agreements, and perfection of credits is essential. Agreements can be costly and time consuming to draft, and full of risk. Failure to comply with UCC Article 9 in drafting security agreements, perfecting a creditor’s interest, or foreclosing a lien can easily cause the value of the underlying transaction to be lost.  This program will provide you with a real-world guide UCC Article 9 practice.   Day 1: Lifecycle of UCC Article 9 secured transactions Drafting cost-effective and enforceable security agreements What to do when something about the debtor changes – e.g., name, location, ownership Accounts receivable, inventory, equipment, intellectual property Anti-assignment provisions regarding collateral Enhancing enforceability of security agreements and reduce risks in foreclosure   Day 2: Framework for the foreclosure of personal property under UCC Article 9 Foreclosing on equipment, inventory, intellectual property, and accounts receivable Duties of junior creditors to senior creditors on foreclosure Rights to proceeds of foreclosure sales and reducing foreclosure costs Rights of guarantors Debtor remedies in the event of a secured party default Cost-efficient alternatives to foreclosures and circumstances when these alternatives are available   Speaker: Steven O. Weise is a partner in the Los Angeles office Proskauer Rose, LLP, where his practice encompasses all areas of commercial law. He has extensive experience in financings, particularly those secured by personal property.  He also handles matters involving real property anti-deficiency laws, workouts, guarantees, sales of goods, letters of credit, commercial paper and checks, and investment securities.  Mr. Weise formerly served as chair of the ABA Business Law Section. He has also served as a member of the Permanent Editorial Board of the UCC and as an Advisor to the UCC Code Article 9 Drafting Committee.  

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/22/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Secured Transactions Practice: Security Agreements to Foreclosures, Part 2

$59.00

Secured transactions are the most common form of commercial transaction and help finance businesses of every size.  They are governed by the complex provisions of UCC Article 9. Getting every detail in financing statements, security agreements, and perfection of credits is essential. Agreements can be costly and time consuming to draft, and full of risk. Failure to comply with UCC Article 9 in drafting security agreements, perfecting a creditor’s interest, or foreclosing a lien can easily cause the value of the underlying transaction to be lost.  This program will provide you with a real-world guide UCC Article 9 practice.   Day 1: Lifecycle of UCC Article 9 secured transactions Drafting cost-effective and enforceable security agreements What to do when something about the debtor changes – e.g., name, location, ownership Accounts receivable, inventory, equipment, intellectual property Anti-assignment provisions regarding collateral Enhancing enforceability of security agreements and reduce risks in foreclosure   Day 2: Framework for the foreclosure of personal property under UCC Article 9 Foreclosing on equipment, inventory, intellectual property, and accounts receivable Duties of junior creditors to senior creditors on foreclosure Rights to proceeds of foreclosure sales and reducing foreclosure costs Rights of guarantors Debtor remedies in the event of a secured party default Cost-efficient alternatives to foreclosures and circumstances when these alternatives are available   Speaker: Steven O. Weise is a partner in the Los Angeles office Proskauer Rose, LLP, where his practice encompasses all areas of commercial law. He has extensive experience in financings, particularly those secured by personal property.  He also handles matters involving real property anti-deficiency laws, workouts, guarantees, sales of goods, letters of credit, commercial paper and checks, and investment securities.  Mr. Weise formerly served as chair of the ABA Business Law Section. He has also served as a member of the Permanent Editorial Board of the UCC and as an Advisor to the UCC Code Article 9 Drafting Committee.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/22/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: How to Hold Business Interests in a Trust

$59.00

There are tax and other benefits to holding a closely-held company or other business interests in a trust.  But there are also substantial risks.  Trusts are typically required to diversify their holdings. But when a company is held in a trust there is almost a highly concentrated, and thus risky, position. Similarly, holding real estate or nontraditional assets also involves issues of liquidity and proper fiduciary and income tax administration. This program will provide you with a real world guide placing business interests in a trust. Dilemmas of operating companies in trusts – concentrated assets, speed, decision-making Concentrated assets and the fiduciary duty to diversify Counseling clients about the right trust for different asset classes Preserving S Corp status or other tax benefits in trust Business succession planning for family businesses Managing minority stakes in operating companies or assets Financial and tax administration traps Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.   Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/30/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: How to Hold Business Interests in a Trust

$59.00

There are tax and other benefits to holding a closely-held company or other business interests in a trust.  But there are also substantial risks.  Trusts are typically required to diversify their holdings. But when a company is held in a trust there is almost a highly concentrated, and thus risky, position. Similarly, holding real estate or nontraditional assets also involves issues of liquidity and proper fiduciary and income tax administration. This program will provide you with a real world guide placing business interests in a trust. Dilemmas of operating companies in trusts – concentrated assets, speed, decision-making Concentrated assets and the fiduciary duty to diversify Counseling clients about the right trust for different asset classes Preserving S Corp status or other tax benefits in trust Business succession planning for family businesses Managing minority stakes in operating companies or assets Financial and tax administration traps Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.   Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/30/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Trust and Estate Planning for Pets

$59.00

Providing for the care of pets is, for some clients, their most urgent estate and trust priority.  These clients want to ensure that, after their own deaths, their pets are looked after in a safe and secure environment.  But the law is unclear in this area – there are few familiar planning patterns to follow in this area.The challenge for the planner is to create new structures to achieve these goals, including choosing standards for caregivers and trustees, drafting distribution provisions, and providing for the disposition of the remains of pets.This program will provide you with a practical guide to the estate and trust planning for pets and other animals, including drafting trusts, fiduciary standards, and distribution provisions.   Legal and practical framework for estate and trust planning for pets and other animals Traditional trusts v. statutory trusts – advantages and disadvantages of each Drafting standards for caregivers and trustees, and understanding the relationship between the two Distributions to caregivers for the pet and for themselves Designation of remainder beneficiary or trust, terminating the trust, and final disposition of pets or other animals   Speakers: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.   Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.

  • Teleseminar
    Format
  • 60
    Minutes
  • 5/15/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Trust and Estate Planning for Pets

$59.00

Providing for the care of pets is, for some clients, their most urgent estate and trust priority.  These clients want to ensure that, after their own deaths, their pets are looked after in a safe and secure environment.  But the law is unclear in this area – there are few familiar planning patterns to follow in this area.The challenge for the planner is to create new structures to achieve these goals, including choosing standards for caregivers and trustees, drafting distribution provisions, and providing for the disposition of the remains of pets.This program will provide you with a practical guide to the estate and trust planning for pets and other animals, including drafting trusts, fiduciary standards, and distribution provisions.   Legal and practical framework for estate and trust planning for pets and other animals Traditional trusts v. statutory trusts – advantages and disadvantages of each Drafting standards for caregivers and trustees, and understanding the relationship between the two Distributions to caregivers for the pet and for themselves Designation of remainder beneficiary or trust, terminating the trust, and final disposition of pets or other animals   Speakers: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.   Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/15/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: The Art and Science of Conditional Gifts in Estate Planning

$59.00

In formulating their trust and estate plans, clients often want to set up benchmarks of achievement before distributions or gifts are made. These benchmarks often involve educational attainment – i.e., that a child obtain a college degree by a certain.  But they may involve more difficult to measure benchmarks or life goals that are arguably not appropriate – i.e., that a child marry or have children of their own by a certain age.  Conditional gifts can easily lead to resentments among beneficiaries, questionable enforceability, disputes, and fiduciary litigation.  This program will provide you with a practical guide to conditional gifting using incentive trusts and other mechanisms, and counseling clients about the real limits and risks of conditional gifting.   Conditional gifting using incentive trusts and other mechanisms Establishing objectively measurable conditions for gifts or distributions Types of conditions or benchmarks – education, life goals, etc. What’s enforceable, what’s not – counseling clients about limits Choosing the right fiduciaries to administer conditional gifts/incentive trusts   Speaker: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.

  • Teleseminar
    Format
  • 60
    Minutes
  • 6/6/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: The Art and Science of Conditional Gifts in Estate Planning

$59.00

In formulating their trust and estate plans, clients often want to set up benchmarks of achievement before distributions or gifts are made. These benchmarks often involve educational attainment – i.e., that a child obtain a college degree by a certain.  But they may involve more difficult to measure benchmarks or life goals that are arguably not appropriate – i.e., that a child marry or have children of their own by a certain age.  Conditional gifts can easily lead to resentments among beneficiaries, questionable enforceability, disputes, and fiduciary litigation.  This program will provide you with a practical guide to conditional gifting using incentive trusts and other mechanisms, and counseling clients about the real limits and risks of conditional gifting.   Conditional gifting using incentive trusts and other mechanisms Establishing objectively measurable conditions for gifts or distributions Types of conditions or benchmarks – education, life goals, etc. What’s enforceable, what’s not – counseling clients about limits Choosing the right fiduciaries to administer conditional gifts/incentive trusts   Speaker: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 6/6/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Trust and Estate Planning in 2025: Embracing Change and Overcoming Challenges

$59.00

Trust and estate planning in 2025 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.    

  • Teleseminar
    Format
  • 60
    Minutes
  • 6/12/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Trust and Estate Planning in 2025: Embracing Change and Overcoming Challenges

$59.00

Trust and estate planning in 2025 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.    

  • Audio Webcast
    Format
  • 60
    Minutes
  • 6/12/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: The Art and Science of Conditional Gifts in Estate Planning

$59.00

In formulating their trust and estate plans, clients often want to set up benchmarks of achievement before distributions or gifts are made. These benchmarks often involve educational attainment – i.e., that a child obtain a college degree by a certain.  But they may involve more difficult to measure benchmarks or life goals that are arguably not appropriate – i.e., that a child marry or have children of their own by a certain age.  Conditional gifts can easily lead to resentments among beneficiaries, questionable enforceability, disputes, and fiduciary litigation.  This program will provide you with a practical guide to conditional gifting using incentive trusts and other mechanisms, and counseling clients about the real limits and risks of conditional gifting.   Conditional gifting using incentive trusts and other mechanisms Establishing objectively measurable conditions for gifts or distributions Types of conditions or benchmarks – education, life goals, etc. What’s enforceable, what’s not – counseling clients about limits Choosing the right fiduciaries to administer conditional gifts/incentive trusts   Speaker: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.

  • Teleseminar
    Format
  • 60
    Minutes
  • 6/23/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: The Art and Science of Conditional Gifts in Estate Planning

$59.00

In formulating their trust and estate plans, clients often want to set up benchmarks of achievement before distributions or gifts are made. These benchmarks often involve educational attainment – i.e., that a child obtain a college degree by a certain.  But they may involve more difficult to measure benchmarks or life goals that are arguably not appropriate – i.e., that a child marry or have children of their own by a certain age.  Conditional gifts can easily lead to resentments among beneficiaries, questionable enforceability, disputes, and fiduciary litigation.  This program will provide you with a practical guide to conditional gifting using incentive trusts and other mechanisms, and counseling clients about the real limits and risks of conditional gifting.   Conditional gifting using incentive trusts and other mechanisms Establishing objectively measurable conditions for gifts or distributions Types of conditions or benchmarks – education, life goals, etc. What’s enforceable, what’s not – counseling clients about limits Choosing the right fiduciaries to administer conditional gifts/incentive trusts   Speaker: Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 6/23/2025
    Presented
SEE MORE
Course1

Healthcare Issues in Trust and Estate Planning, Part 1

$59.00

TBD

  • Teleseminar
    Format
  • 60
    Minutes
  • 6/24/2025
    Presented
SEE MORE
Course1

Healthcare Issues in Trust and Estate Planning, Part 1

$59.00

TBD

  • Audio Webcast
    Format
  • 60
    Minutes
  • 6/24/2025
    Presented
SEE MORE
Course1

Healthcare Issues in Trust and Estate Planning, Part 2

$59.00

TBD

  • Teleseminar
    Format
  • 60
    Minutes
  • 6/25/2025
    Presented
SEE MORE
Course1

Healthcare Issues in Trust and Estate Planning, Part 2

$59.00

TBD

  • Audio Webcast
    Format
  • 60
    Minutes
  • 6/25/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Trust and Estate Planning in 2025: Embracing Change and Overcoming Challenges

$59.00

Trust and estate planning in 2025 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.    

  • Teleseminar
    Format
  • 60
    Minutes
  • 7/14/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Trust and Estate Planning in 2025: Embracing Change and Overcoming Challenges

$59.00

Trust and estate planning in 2025 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.    

  • Audio Webcast
    Format
  • 60
    Minutes
  • 7/14/2025
    Presented
SEE MORE
Course1

2025 Fiduciary Litigation Update

$59.00

This program will provide you with a wide-ranging discussion of developments in fiduciary litigation. Challenges to the validity of an estate, claims involving non-probate transfers, and trustee liability cases litigation will be covered. The program will also cover claims based on a fiduciary’s management of assets in a time of extreme volatility and crisis. This program will provide you with a practical guide to recent developments in fiduciary litigation.    Review of significant case law developments and trends in fiduciary litigation Challenges to validity of an estate Claims involving non-probate transfers Trustee liability cases Failure to diversify trust assets in a time of volatility and crisis Claims based on distribution polices or abuse of discretionary distributions   Speaker: Steven B. Malech is partner in the New York City office of Wiggin and Dana, LLP, where he is chair of the firm’s probate litigation practice group.  He is represents beneficiaries, fiduciaries and creditors in disputes involving alleged violations of the Prudent Investor Act and its predecessors, alleged breaches of fiduciary duty, disputed accountings, and will contests. He represents clients in cutting edge probate litigation matters involving trusts and estates with assets in the hundreds of millions of dollars.  Michael Kenny is counsel in the New York City office of Wiggin and Dana, LLP, where his practice focuses on commercial, probate, construction, and maritime litigation.  He has represented clients in domestic and international arbitrations, including proceedings before the American Arbitration Association and the International Centre for Dispute Resolution. His litigation and arbitration experience includes the preparation and trial of warranty claims and ship repair disputes.  Matthew Smith is a partner in the Westport, Connecticut office of Wiggin and Dana, where he advises clients on estate planning, estate and trust administration, and probate litigation. His estate planning practice focuses on assisting individuals and families with practical estate, gift, and tax planning, including the preparation of wills and trusts. Before joining the firm, Matt was a litigation associate for Cravath, Swaine & Moore LLP.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 7/15/2025
    Presented
SEE MORE
Course1

2025 Fiduciary Litigation Update

$59.00

This program will provide you with a wide-ranging discussion of developments in fiduciary litigation. Challenges to the validity of an estate, claims involving non-probate transfers, and trustee liability cases litigation will be covered. The program will also cover claims based on a fiduciary’s management of assets in a time of extreme volatility and crisis. This program will provide you with a practical guide to recent developments in fiduciary litigation.    Review of significant case law developments and trends in fiduciary litigation Challenges to validity of an estate Claims involving non-probate transfers Trustee liability cases Failure to diversify trust assets in a time of volatility and crisis Claims based on distribution polices or abuse of discretionary distributions   Speaker: Steven B. Malech is partner in the New York City office of Wiggin and Dana, LLP, where he is chair of the firm’s probate litigation practice group.  He is represents beneficiaries, fiduciaries and creditors in disputes involving alleged violations of the Prudent Investor Act and its predecessors, alleged breaches of fiduciary duty, disputed accountings, and will contests. He represents clients in cutting edge probate litigation matters involving trusts and estates with assets in the hundreds of millions of dollars.  Michael Kenny is counsel in the New York City office of Wiggin and Dana, LLP, where his practice focuses on commercial, probate, construction, and maritime litigation.  He has represented clients in domestic and international arbitrations, including proceedings before the American Arbitration Association and the International Centre for Dispute Resolution. His litigation and arbitration experience includes the preparation and trial of warranty claims and ship repair disputes.  Matthew Smith is a partner in the Westport, Connecticut office of Wiggin and Dana, where he advises clients on estate planning, estate and trust administration, and probate litigation. His estate planning practice focuses on assisting individuals and families with practical estate, gift, and tax planning, including the preparation of wills and trusts. Before joining the firm, Matt was a litigation associate for Cravath, Swaine & Moore LLP.  

  • Teleseminar
    Format
  • 60
    Minutes
  • 7/15/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Trust and Estate Planning in 2025: Embracing Change and Overcoming Challenges

$59.00

Trust and estate planning in 2025 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.    

  • Audio Webcast
    Format
  • 60
    Minutes
  • 7/17/2025
    Presented
SEE MORE
Course1

LIVE REPLAY: Trust and Estate Planning in 2025: Embracing Change and Overcoming Challenges

$59.00

Trust and estate planning in 2025 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.    

  • Teleseminar
    Format
  • 60
    Minutes
  • 7/17/2025
    Presented
SEE MORE
Course1

Special Needs Trusts: Drafting for Vulnerable Clients

$59.00

Special Needs Trusts are designed to provide for the long-care of individuals who have physical or intellectual impairments and are unable to provide for themselves, whatever their age.  SNTs are intended to preserve the beneficiary’s eligibility for public benefits – Social Security, Medicare, and Medicaid – while maximizing the private resources of the beneficiary’s family.  Drafting distribution clauses and selecting the right trustee to make financial and health-care related decisions for the beneficiary are the essential steps in the planning process. This program will provide you with a practical guide to the types of SNTs, the situations in which each is most appropriate, preserving public benefit eligibility, distribution provisions, and trustee selection.   Planning and drafting issues with Special Needs Trusts Types of SNTs and eligibility standards Relationship of SNTs to public benefits – Social Security, Medicare, Medicaid, SSI Key considerations in drafting distribution clauses Choosing individual and institutional trustees, and the use of “pooled trusts” Administrative issues in SNTs   Speaker:  Martha C. Brown is an attorney at the law firm of Martha C. Brown & Associates, LLC in St. Louis, Missouri, where she has more than 25 years’ experience in the fields of elder law and estate planning.  She has an extensive practice advising the elderly and their families on their trust and estate planning matters with an emphasis on Special Needs Trusts.  She is a Fellow of the American College of Trust and Estate Counsel, a former board member and Fellow of the National Academy of Elder Law Attorneys, and a board member of the Special Needs Alliance.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 7/18/2025
    Presented
SEE MORE
Course1

Special Needs Trusts: Drafting for Vulnerable Clients

$59.00

Special Needs Trusts are designed to provide for the long-care of individuals who have physical or intellectual impairments and are unable to provide for themselves, whatever their age.  SNTs are intended to preserve the beneficiary’s eligibility for public benefits – Social Security, Medicare, and Medicaid – while maximizing the private resources of the beneficiary’s family.  Drafting distribution clauses and selecting the right trustee to make financial and health-care related decisions for the beneficiary are the essential steps in the planning process. This program will provide you with a practical guide to the types of SNTs, the situations in which each is most appropriate, preserving public benefit eligibility, distribution provisions, and trustee selection.   Planning and drafting issues with Special Needs Trusts Types of SNTs and eligibility standards Relationship of SNTs to public benefits – Social Security, Medicare, Medicaid, SSI Key considerations in drafting distribution clauses Choosing individual and institutional trustees, and the use of “pooled trusts” Administrative issues in SNTs   Speaker:  Martha C. Brown is an attorney at the law firm of Martha C. Brown & Associates, LLC in St. Louis, Missouri, where she has more than 25 years’ experience in the fields of elder law and estate planning.  She has an extensive practice advising the elderly and their families on their trust and estate planning matters with an emphasis on Special Needs Trusts.  She is a Fellow of the American College of Trust and Estate Counsel, a former board member and Fellow of the National Academy of Elder Law Attorneys, and a board member of the Special Needs Alliance.  

  • Teleseminar
    Format
  • 60
    Minutes
  • 7/18/2025
    Presented
SEE MORE
Course1

Digital Legacy: Estate Planning for Digital Assets

$59.00

Some of the most valuable assets a client has are the most difficult to define, value, and transfer on death.  “Digital assets” – everything from digital music and pictures stored online, to bank and credit card reward programs, Facebook pages and online TurboTax files, bank and retirement account credentials – are a class of asset that every client has, yet planning for them is new.  These assets are not governed by a conventional set of federal or state laws, rather by a complex set of rules set by a variety of organizations, none of which are standardized but which planners need to understand nonetheless to satisfy client expectations.  This program will provide you guide to the nature of digital assets, how they are controlled, and how to plan for them.   Digital assets in estate planning – defining and transferring them on death How failure to plan for these assets can scuttle estate plans and disappoint client expectations Fiduciary access to digital assets under current law Practical planning for digital assets – what works, what doesn’t, and what’s not at all clear How user polices impact the planning process – what you need to know about how these assets are titled and controlled How federal law impacts the planning process and unconventional planning issues   Speakers: Michael Sneeringer is a Partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He is an Executive Council member of the Real Property, Probate and Trust Law Section of the Florida Bar and the Articles editor, Trust and Estate, for Probate & Property Magazine. Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001. 

  • Audio Webcast
    Format
  • 60
    Minutes
  • 7/28/2025
    Presented
SEE MORE
Course1

Digital Legacy: Estate Planning for Digital Assets

$59.00

Some of the most valuable assets a client has are the most difficult to define, value, and transfer on death.  “Digital assets” – everything from digital music and pictures stored online, to bank and credit card reward programs, Facebook pages and online TurboTax files, bank and retirement account credentials – are a class of asset that every client has, yet planning for them is new.  These assets are not governed by a conventional set of federal or state laws, rather by a complex set of rules set by a variety of organizations, none of which are standardized but which planners need to understand nonetheless to satisfy client expectations.  This program will provide you guide to the nature of digital assets, how they are controlled, and how to plan for them.   Digital assets in estate planning – defining and transferring them on death How failure to plan for these assets can scuttle estate plans and disappoint client expectations Fiduciary access to digital assets under current law Practical planning for digital assets – what works, what doesn’t, and what’s not at all clear How user polices impact the planning process – what you need to know about how these assets are titled and controlled How federal law impacts the planning process and unconventional planning issues   Speakers: Michael Sneeringer is a Partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He is an Executive Council member of the Real Property, Probate and Trust Law Section of the Florida Bar and the Articles editor, Trust and Estate, for Probate & Property Magazine. Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001. 

  • Teleseminar
    Format
  • 60
    Minutes
  • 7/28/2025
    Presented
SEE MORE