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Course1

Domestic Self-Settled Trusts

$85.00
  • Author/Instructor:  Jonathan E. Gopman

In recent years, many states have begun to allow self-settled spendthrift trusts. These new trusts allow the settlor to obtain the benefits of offshore asset protection trusts without the complexity, cost, and byzantine application of foreign law. A settlor can shield assets from his or her creditors or tort claimants, remove those assets from his or her gross estate, and obtain other tax and non-tax benefits.Though more accessible than offshore trusts, domestic asset protection trusts still come with risk. This program will provide you with a practical guide to using self-settled spendthrift trusts and drafting their instruments.     What are domestic asset protection trusts? When are they best used and what are the risks? What states allow these trusts and subject to what limits? How do domestic trusts and offshore trust compare? What are the tax benefits and risks of thee trusts?   Speakers: Jonathan E. Gopman is a partner with Akerman, LLP in Naples, Florida and chair of the firm’s trust and estate group. His practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs.  He is a Fellow of the American College of Tax Counsel and co-author of the revised version of the BNA Tax Management Portfolio “Estate Tax Payments and Liabilities.”  He is also a commentator on asset protection planning matters for Leimberg Information Services, Inc., a member of the legal advisory board of Commonwealth Trust Company in Wilmington, Delaware, and a member of the Society of Trust and Estate Practitioners. Mr. Gopman received his B.A. from the University of South Florida, his J.D. from Florida State University College of Law, and his LL.M. from the University of Miami.     Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • Webcast
    Format
  • 60
    Min.
  • 9/12/22
    Presented
  • DETAILS
Course1

Drafting Client Engagement Letters in Trust and Estate Planning

$85.00
  • Author/Instructor:  Daniel L. Daniels

Client engagement letters are the foundation of a successful representation in trust and estate planning, administration or fiduciary litigation.  It’s where expectations are set – about fees, timelines, and who you are representing. Difficult issues involving conflicts of interests and decision-making can also be framed and addressed. These letters clarify goals and substantially reduce the risk of later dispute.  This program will provide you a practical guide to using client engagement letters to provide the foundation of a successful relationship in trust and estate planning, administration and litigation.   Most important elements of successful client engagement letter Spousal representations – joint representation or separate, and practical difficulties of each Representing multiple generations of a family – who is in charge?   Lawyer as fiduciary – what must you do if you’re the trustee How to handle extant or developing client incapacity Ongoing communication and billing issues Providing for withdrawal from an engagement – when and how   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.   Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials.

  • Webcast
    Format
  • 60
    Min.
  • 12/2/22
    Presented
  • DETAILS
Course1

Drafting Wills & Trust Documents to Reduce Risks of Challenge

$85.00
  • Author/Instructor:  Steven B. Malech

A last will and testament is not always the final word of a testator. Wills frequently trigger long-suppressed family rivalries and resentments. With the testator no longer on the scene, children or other heirs are freed to express their resentments. These resentments often worsen when the will’s plan for allocating of money, valuable property or sentimental items is made known, leading to dispute and litigation. These disputes can be very time-consuming and costly resolve, sharply diminishing the value of an estate. This program will discuss grounds for will contests and practical steps lawyers and their clients can take to avoid challenge.   Spotting red flags in will contests – disinheriting close family members, unequal treatment of children, unusual behavior of testator & more Sources of law in will contests – grounds for challenging wills Practical steps to avoid will contests – will ceremonies, videotaped testaments, witness selection, affidavits Use of In Terrorem provisions to prevent will contests Issues surrounding holographic wills and other informal wills   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. Mr. Malech received his B.A., with special honors, from the University of Texas and his J.D. from the Connecticut School of Law.     Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • Webcast
    Format
  • 60
    Min.
  • 9/9/22
    Presented
  • DETAILS
Course1

Estate Planning for Digital Assets

$85.00
  • Author/Instructor:  Michael Sneeringer

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   Speaker: 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.  Mr. Sneeringer received his B.A. from Washington & Jefferson College, his J.D., cum laude, St. Thomas University School of Law, and his LL.M. from the University of Miami School of Law.   Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials.

  • On-Demand
    Format
  • 60
    Min.
  • 2/17/23
    Avail. to
  • DETAILS
Course1

Income and Fiduciary Tax Issues for Trust and Estate Planners, Part 1

$85.00
  • Author/Instructor:  Jeremiah W. Doyle, IV

Understanding fiduciary income taxation – the taxation of grantor and non-grantor trusts, complex and simple trusts – is essential to trust planning.  It impacts the type of trust chosen, how it’s structured and administered.  Recently changes to federal tax law have added to the complexity of fiduciary income taxation.  The tax treatment of trust income and accounting for distributions and expenses varies depending on the type of trust involved and how “Distributable Net Income” is allocated.This program will provide you with a real-world guide to the essential rules, timeframes, planning techniques and traps of the taxation of trusts. Day 1: Fiduciary income taxation framework and rules for estate and trust planners How fiduciary and income tax planning differ from each other Planning for fiduciary taxation v. planning for individual and corporate tax purposes Types of trusts – simple, complex, grantor – and differing tax rules for each Treatment of “Distributable Net Income” Understanding “Trust Accounting Income,” and impact of Prudent Investor Rule Day 2: Practical income allocation for simple, complex and grantor trusts Specific allocation rules for DNI – Tier System, Separate Share Rule, 65 Day Rule, specific bequests Charitable giving – tax treatment and practical impact Treatment of depreciation, administrative expenses, and allocation to income Trust terminations – capital loss carryover and excess deductions   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns,and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.     Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • Webcast
    Format
  • 60
    Min.
  • 10/11/22
    Presented
  • DETAILS
Course1

Income and Fiduciary Tax Issues for Trust and Estate Planners, Part 2

$85.00
  • Author/Instructor:  Jeremiah W. Doyle, IV

Understanding fiduciary income taxation – the taxation of grantor and non-grantor trusts, complex and simple trusts – is essential to trust planning.  It impacts the type of trust chosen, how it’s structured and administered.  Recently changes to federal tax law have added to the complexity of fiduciary income taxation.  The tax treatment of trust income and accounting for distributions and expenses varies depending on the type of trust involved and how “Distributable Net Income” is allocated.This program will provide you with a real-world guide to the essential rules, timeframes, planning techniques and traps of the taxation of trusts. Day 1: Fiduciary income taxation framework and rules for estate and trust planners How fiduciary and income tax planning differ from each other Planning for fiduciary taxation v. planning for individual and corporate tax purposes Types of trusts – simple, complex, grantor – and differing tax rules for each Treatment of “Distributable Net Income” Understanding “Trust Accounting Income,” and impact of Prudent Investor Rule Day 2: Practical income allocation for simple, complex and grantor trusts Specific allocation rules for DNI – Tier System, Separate Share Rule, 65 Day Rule, specific bequests Charitable giving – tax treatment and practical impact Treatment of depreciation, administrative expenses, and allocation to income Trust terminations – capital loss carryover and excess deductions   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns,and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.     Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • Webcast
    Format
  • 60
    Min.
  • 10/12/22
    Presented
  • DETAILS
Course1

LIVE REPLAY: Trust and Estate Planning for Family Businesses, Part 1

$85.00
  • Author/Instructor:  Daniel L. Daniels

Most successful businesses are owned by one or more families.  Because they are family owned, these companies create many special planning challenges.  Ownership and control do not shift among non-owner managers. Rather, succession in ownership and management is a momentous and often highly emotional process for members of the family.  Frequently, these transitions are caused by the retirement or death of members of a family member.  And these transitions, if not carefully planned and delicately handled, can be ruinous, damaging the family and their company.  This program will provide you a practical framework of trust and estate planning and succession planning for family businesses.  Day 1: Succession planning in family businesses Counseling clients on how to avoid family drama on succession Valuation issues for financial and tax purposes Buy-sell planning with family members or key employees Selling to third parties where intra-family succession is not possible Planning for the incapacity of the founding generation Day 2: Life insurance trust planning – or as a compensating asset to certain heirs Structuring private annuities to transfer a business and provide income to founders Self-cancelling installments notes and intentionally defective irrevocable trusts Use of GRATS and “redemptive freezes”   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.     Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials.   

  • Webcast
    Format
  • 60
    Min.
  • 10/6/22
    Presented
  • DETAILS
Course1

LIVE REPLAY: Trust and Estate Planning for Family Businesses, Part 2

$85.00
  • Author/Instructor:  Daniel L. Daniels

Most successful businesses are owned by one or more families.  Because they are family owned, these companies create many special planning challenges.  Ownership and control do not shift among non-owner managers. Rather, succession in ownership and management is a momentous and often highly emotional process for members of the family.  Frequently, these transitions are caused by the retirement or death of members of a family member.  And these transitions, if not carefully planned and delicately handled, can be ruinous, damaging the family and their company.  This program will provide you a practical framework of trust and estate planning and succession planning for family businesses.  Day 1: Succession planning in family businesses Counseling clients on how to avoid family drama on succession Valuation issues for financial and tax purposes Buy-sell planning with family members or key employees Selling to third parties where intra-family succession is not possible Planning for the incapacity of the founding generation Day 2: Life insurance trust planning – or as a compensating asset to certain heirs Structuring private annuities to transfer a business and provide income to founders Self-cancelling installments notes and intentionally defective irrevocable trusts Use of GRATS and “redemptive freezes”   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.     Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials.   

  • Webcast
    Format
  • 60
    Min.
  • 10/7/22
    Presented
  • DETAILS
Course1

The Art and Science of Conditional Gifts in Estate Planning

$85.00
  • Author/Instructor:  Missia H. Vaselaney

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.  Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.   Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials.

  • Webcast
    Format
  • 60
    Min.
  • 12/16/22
    Presented
  • DETAILS
Course1

Topgolf in OKC

$150.00**
  • Author/Instructor:  Stephanie Alleman

$100.00 fee for EPPT Section members. $150 for Non-Section members   8:00 - 9:00 AM:  Registration and breakfast (included in registration fee) 9:00 - 9:50 AM:Personal Injury and Wrongful Death Cases in Probate Proceedings by Terrell Monks and Shanika Chapman 9:50 - 10:00 AM:  Coffee break/networking 10:00 - 10:50 AM: Intro to Adoption by Shannon Taylor 10:50 - 11:00 AM:  Coffee break/networking 11:00 - 11:50 AM:  Walker/Fulks:  Where Are We Now? by Roberto Seda 11:50 - 12:30 PM:  Lunch (included in registration fee) 12:30 - 1:20 PM: Guardian ad Litem 101 by Shannon Taylor 1:20 - 1:30 PM:  Coffee/networking break 1:30 - 2:20 PM: An Introduction to Probate by Lam Nguyen 2:20 - 2:30 PM: Coffee/networking break 2:30 - 3:30 PM:  72 Counties in 50 Minutes by Jorjana Marx, Chantelle Hickman, Stephanie Alleman, and more. 3:30 - 5:30 PM:  Golf and reception (2 drink tickets included in registration fee)   Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • In-Person
    Format
  • 420
    Min.
  • 10/27/22
    Presented
  • DETAILS
Course1

Trust and Estate Planning for Pets

$85.00
  • Author/Instructor:  Missia H. Vaselaney, Michael Sneeringer

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.  Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law. 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.Mr. Sneeringer received his B.A. from Washington & Jefferson College, his J.D., cum laude, St. Thomas University School of Law, and his LL.M. from the University of Miami School of Law.   Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials.

  • Webcast
    Format
  • 60
    Min.
  • 12/1/22
    Presented
  • DETAILS