thirty-ninth annual notre dame® tax & estate planning institute
TRANSCRIPT
8:00 a.m. Welcoming Ceremonies.............................................................................................................. Hall A Nell Jessup Newton, Joseph A. Matson Dean and Professor of Law, Notre Dame, Indiana Jerome M. Hesch, Miami, Florida8:10 a.m. – Session 1 (60 mins) Fiduciary’s Guide To Retirement Bene�ts................................................................................... Hall A Natalie B. Choate, Boston, Massachusetts
3:30 p.m. - 5:30 p.m. Wednesday Afternoon Informal Bonus (No Credits): Interesting Interest: Selecting �e Highest And Lowest Rates Permitted, Timing Of Interest, Impact Of Interest Rates On Estate Plans And Evaluating Commercial Annuities ...................................................................................................... Recital Hall Jerome M. Hesch, Miami, Florida Alan Gassman, Clearwater, Florida
Thirty-Ninth AnnualNotre Dame®Tax & EstatePlanning Institute
Century CenterSouth Bend, Indiana
October 17-18, 2013
Featuring: Concerns that will always arise,even for families with a net worth below $10,000,000
A
�irty-Ninth Annual Notre Dame Tax and Estate Planning Institute
8 hours
9 hours
THURSDAY, OCTOBER 17, 2013
WEDNESDAY, OCTOBER 16, 2013 FRIDAY, OCTOBER 18, 2013
8:00 a.m. Welcoming Ceremonies.............................................................................................................. Hall A Nell Jessup Newton, Joseph A. Matson Dean and Professor of Law, Notre Dame, Indiana Jerome M. Hesch, Miami, Florida8:10 a.m. – Session 1 (60 mins) Fiduciary’s Guide To Retirement Bene�ts................................................................................... Hall A Natalie B. Choate, Boston, Massachusetts
3:30 p.m. - 5:30 p.m. Wednesday Afternoon Informal Bonus (No Credits): Interesting Interest: Selecting �e Highest And Lowest Rates Permitted, Timing Of Interest, Impact Of Interest Rates On Estate Plans And Evaluating Commercial Annuities ...................................................................................................... Recital Hall Jerome M. Hesch, Miami, Florida Alan Gassman, Clearwater, Florida
5:00 p.m. – Session 8 (60 mins) Evaluating Mistakes Made With Commonly-Used Techniques (�e Screw-ups) And Evaluating �e Risks Associated With Certain Techniques .......................................................Hall A David Handler, Chicago, Illinois Professor David Herzig, Valparaiso, Indiana
4:30 p.m. – Session 17A (60 mins) Yours, Mine and Ours: Estate Planning for Couples in a Second Marriage........................................Hall A Eric A. Manter�eld, Indianapolis, Indiana
8:00 a.m. – Session 9 (60 mins) Current Developments of Importance to Estate Planners ................................................................... Hall A Professor Je�rey Pennell, Atlanta, Georgia
12:15 p.m. Luncheon – Session 13 (60 mins)*ethics Professional Responsibility Under Circular 230: What You Don’t Know Can Hurt You .............. Great Hall Karen Hawkins, Washington, DC
5:30 p.m. Adjournment
Total for �ursday and Friday: 17 hours (including up to 2 hours of ethics*), depending on the accrediting body
Reception to Follow�ursday, October 17, 20136:15 pm - 7:30 pm
hosted by Stout Risius Ross, Inc.
Program will be modi�ed to fully re�ect anylegislative developments a�ecting the estate tax.
A BChoose from the following sessions which are scheduled to run concurrently
A BChoose from the following sessions which are scheduled to run concurrently
A BChoose from the following sessions which are scheduled to run concurrently
Choose from the following sessions which are scheduled to run concurrently
12:25 p.m. Luncheon - No Speaker ........................................................................... Great Hall
1:45 p.m. – Session 5A (60 mins)Structuring Trustee Powers To Avoid A Tax Catastrophe(Or 20 �ings You Need To Know About Selecting Trustees And Structuring Trustee Powers) Steve Akers, Dallas, Texas
2:45 p.m. – Session 6A (60 mins)�e Bet Not To Live: Using Private Annuities And SCINs For Individuals Not Expected To Survive To �eir Life Expectancy Jerome Deener, Roseland, New Jersey
3:45 p.m. – Break
4:00 p.m. – Session 7A (60 mins)Evaluating Premium Financed Life Insurance Rebecca Ryan, Chicago, Illinois Ador Lazar, Aventura, Florida
9:10 a.m. – Session 2B (60 mins)Special Needs Planning: What Every Estate Planning Professional Needs To Know Bernard Krooks, New York, New York 10:10 a.m. – Break
10:25 a.m. – Session 3B (60 mins)Planning With Portability: What Do �e Numbers Show? Diana S.C. Zeydel, Miami, Florida
11:25 a.m. – Session 4B (60 mins)�e Tax Apportionment Clause: Often �e Most Important Provision In �e Will Jonathan G. Blattmachr, New York, New York
9:10 a.m. – Session 2A (60 mins)Prenuptial Agreements And Divorce: A Mine�eld Or A Solution? Linda Ravdin, Washington, DC
10:10 a.m. – Break
10:25 a.m. – Session 3A (60 mins)Monitoring Trustees: When, Why And How To Use A Trust Protector Professor Larry Frolik, Pittsburgh, Pennsylvania
11:25 a.m. – Session 4A (60 mins)Maintaining And Obtaining Income Tax Basis Turney Berry, Louisville, Kentucky Paul Lee, New York, New York
1:15 p.m. – Session 14A (60 mins)It’s Yours If You Do As I Say: Conditional Gifts And In Terrorem Clauses Professor William LaPiana, New York, New York
2:15 p.m. – Session 15A (60 mins)Section 1411: Net Investment Income Tax David Kirk, Washington, DC (invited)
3:15 p.m. – Break
3:30 p.m. – Session 16A (60 mins)Maintaining An Estate Planning Practice In �e 21st Century In A $5 Million Exemption Era Robert Romano�, Chicago, Illinois
9:00 a.m. – Session 10B (60 mins)�e Self-Management Structure: A Potent And New Age Solution To �e Business Succession Planning Conundrum Avi Kestenbaum, Mineola, New York
10:00 a.m. – Break
10:15 a.m. – Session 11B (60 mins)*ethicsDon’t End Up As Road Kill: Surviving Ethical Challenges In Transfers Between Family Members Charles “Skip” Fox, Charlottesville, Virginia
11:15 a.m. – Session 12B (60 mins)Converting Asset Protection To Asset Collection: A Creditor’s Perspective Melissa Langa, Boston, Massachusetts
9:00 a.m. – Session 10A (60 mins)Myths, Mysteries And Mistakes: Common Transfer Tax Concepts �at Are Not Well-Known Or Understood Professor Je�rey Pennell, Atlanta, Georgia
10:00 a.m. – Break
10:15 a.m. – Session 11A (60 mins)*ethicsAvoid Being A Defendant: Estate Planning Malpractice And Ethical Concerns Professor Gerry Beyer, Lubbock, Texas
11:15 a.m. – Session 12A (60 mins)An Estate Planning Trilogy: Digital Assets, Guns And Pets Professor Gerry Beyer, Lubbock, Texas
B1:45 p.m. – Session 5B (60 mins)�e Dueling Transferors’ Problem: �e Uncertain GST Tax Consequences And Planning Implications Of Having A Bene�ciary Assign An Interest In A Trust Austin Bramwell, New York, New York
2:45 p.m. – Session 6B (60 mins)Evaluating Private Placement Life Insurance In A High Investment Tax Environment Leslie Giordani, Austin, Texas
3:45 p.m. – Break
4:00 p.m. – Session 7B (60 mins)Valuation Of Large Companies: Blockage And Other Factors Professor Ashok Abbott, Morgantown, West Virginia
up to 2 hours ethics
1:15 p.m. – Session 14B (60 mins)Using DINGs, NINGs And Other Trusts To Reduce Or Eliminate State Income Taxes Neil Schoenblum, Las Vegas, Nevada Professor Je�rey Schoenblum, Nashville, Tennessee
2:15 p.m. – Session 15B (60 mins)Drafting Tips �at Minimize �e Federal Income Tax On Trusts James Blase, Saint Louis, Missouri
3:15 p.m. – Break
3:30 p.m. – Session 16B (60 mins)International Tax Planning: A Practical Approach Charles Schultz, Chicago, Illinois
With the permanence of the $5,000,000 transfer tax exemptions, fewer clients will need transfer tax planning. �e 39th Institute will cover topics that will always be a concern, even for families below the $10,000,000 exemption, such as the transfer of the family business to the next generation, especially when some of the children will not be actively involved, how to deal with unusual assets, especially digital assets that did not exist until recently, concerns with second marriages, problems with prenuptial agreements when there is a divorce and the creditor’s approach to asset protection trusts. Since estate planning is one of the few practice areas clients deal with well in advance, the estate planning profession has a unique opportunity to introduce income tax planning opportunities. Several sessions will explore the use of estate planning techniques for income tax planning, such as assignment of income to taxpayers in lower marginal income tax brackets, state income taxes, deferral of reporting income, sheltering investment income from income taxation and using the tax-free step-up in basis at death for appreciated assets. Several sessions will focus on mistakes that may arise with common techniques, risks certain techniques pose and potential �aws inherent in certain techniques. �ese sessions will also explain concepts that can be misunderstood or that commentators commonly get wrong (or exaggerate).
Ashok B. Abbott Professor of Finance, West Virginia University, Morgantown, West Virginia, author selected chapters “Measure of Discounts for Lack of Marketability and Liquidity (2010 edition Wiley Finance)Steve Akers Bessemer Trust, Dallas, Texas. ACTEC FellowTurney P. Berry Wyatt, Tarrant & Combs, LLP; Louisville, Kentucky. ACTEC Fellow, Adjunct Professor of Law, Vanderbilt University, University of Louisville and University of MissouriGerry W. Beyer, Professor of Law, Texas Tech University, Lubbock, Texas, ACTEC Fellow, author Texas Practice – Texas Law of Wills, Volumes 9 and 10 (3d edition 2002)James G. Blase Blase & Associates, LLC, Saint Louis, MissouriJonathan Blattmachr Eagle River Advisors, New York, New York and Alaska Trust Company, ACTEC Fellow, co-developer, the Wealth Transfer Planning document drafting system. Member NAEPC Estate Planning Hall of FameAustin Bramwell Milbank, New York, New YorkNatalie Choate Nutter, McCleannen & Fish, LLP, Boston, Massachusetts, ACTEC Fellow, author “Life and Death Planning For Retirement Bene�ts” and “�e QPRT Manual”Jerome A. Deener Fox, Rothschild, LLP, Roseland, New Jersey, ACTEC FellowCharles “Skip” Fox McGuire Woods, LLP Charlottesville, Virginia, ACTEC Fellow, Adjunct Professor of Law, University of VirginiaLawrence A. Frolik Professor of Law, University of Pittsburgh, Pittsburgh, Pennsylvania, ACTEC Fellow, co-author “Aging and the Law”, 5th edition (2010), “Advising the Elderly or Disabled Client”, 2nd edition (2010)Alan Gassman Gassman Law Associates, PA, Clearwater, Florida, co-author “Estate Tax Planning in 2011 and 2012” (BNA 2011)Leslie Giordani Giordani, Swanger, LLP, Austin, Texas, ACTEC Fellow, author Tax Management Portfolio on “Private Placement Life Insurance” 871 TM (2013)David Handler Kirkland & Ellis, Chicago, Illinois, ACTEC Fellow, NAEPC Estate Planning Hall of Fame, co-author “Drafting the Estate Plan: Law and Forms (CCH)Karen Hawkins Director, O�ce of Professional Responsibility, IRS, Washington, D.C.David Herzig Professor of Law, Valparaiso University, Valparaiso, Indiana.Jerome Hesch Berger Singerman, LLP, Miami, Florida, ACTEC Fellow, Adjunct Professor of Law Graduate Program in Estate Planning, University of Miami and Florida International University. Director, Notre Dame Tax & Estate Planning Institute
Avi Kestenbaum Meltzer, Lippe, Goldstein & Breitstone, LLP, Mineola, New York, Adjunct Professor of Law, Hofstra UniversityDavid Kirk (invited) O�ce of the Associate Chief Counsel, IRS, Washington, D.C., the principal drafter of the § 1411 RegulationsBernard A. Krooks Littman, Krooks, LLP, New York, New York, ACTEC FellowMelissa Langa Bove and Langa, P.C., Boston, Massachusetts, Adjunct Professor of Law, Boston UniversityWilliam P. LaPiana Professor of Law, New York School of Law, New York, New York, ACTEC FellowAdor Lazar Lifespring Financial, Aventura, FloridaPaul Lee Alliance Bernstein, Wealth Management, New York, New York.Eric Manter�led Krieg, DeVault, LLP, Indianapolis, Indiana, author “Buy-Sell Agreements” (ALI-ABA 2012), ACTEC FellowJe�rey Pennell Professor of Law, Emory University, Atlanta Georgia, ACTEC Fellow, Successor author “Casner & Pennell on Estate Planning” (6th edition), Associate Reporter “Restatement of Trusts 3d.”Linda J. Ravdin Pasternak & Fidis, PC, Washington D.C., author Tax Management Portfolio on “Marital Agreements” 849-2nd TM (2012)Robert Romano� Levenfeld Pearlstein, LLC, Chicago, Illinois, ACTEC FellowRebecca Ryan Northern Trust Company, Chicago, IllinoisJack Sawyer Alston & Bird, LLP, Atlanta, Georgia, ACTEC Fellow, Advisory Committee to the Notre Dame Tax & Estate Planning InstituteJe�rey Schoenblum Professor of Law, Vanderbilt University, Nashville, Tennessee, ACTEC Fellow, author “Multistate and Multinational Estate Planning” (CCH 2010), “2012 Multistate Guide to Estate Planning” (CCH)Neil Schoenblum Provident Trust Group, Las Vegas, NevadaCharles Schultz McGladrey, LLP, Chicago, IllinoisAen Webster Buchanan, Ingersoll & Rooney, PC, Washington, D.C., Chair Advisory Board, Tax Management Estate, Gifts and Trusts Journal and Deputy Technical Editor, Tax Management Portfolio series for Federal Transfer Taxes. Advisory Committee to the Notre Dame Tax & Estate Planning InstituteDiana S.C. Zeydel Greenberg Traurig, P.A., Miami. Florida, ACTEC Fellow, co-author Tax Management Portfolio on “Partial Interests – GRATs, GRUTs QPRTs (Section 2702)” 836-2nd TM (2007)
Continuing Education Certi�cationFor those attendees desiring certi�cation of attendance at the program, the Institute will provide attendance logs and will issue certi�cates of attendance. �e program will a�ord up to 17.00 actual hours of continuing education, including up to 2.00 hours of ethics. Each continuing education accrediting agency determines the number of continuing education hours (including ethics hours) it will accept for accreditation.
RegistrationIf you register online prior to the start of the Institute, the fee is $695.00. �e fee for the Institute is $720.00 if you submit a paper application and pay in advance (refundable if written notice of cancellation is received not later than September 16, 2013, by the Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556), and $730.00 if paid at the time of the Institute. Single day registration is $420.00 (or $430.00 at the door.) �e fee includes continental breakfasts, refreshments, luncheons, the reception following the program on �ursday and the lecture outlines. Questions? Telephone (574) 631-6691; FAX (574) 631-8083; email, [email protected].
Audio CDs and Lecture OutlinesAudio CDs and lecture outlines may be ordered for $720.00 by writing in advance to the Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556. Lecture outlines alone may be ordered for $135.00 (and will be �lled at the conclusion of the program based on availability).
Con�rmationsCon�rmations will be emailed.
LodgingLimited lodging is available at group rates. Contact the hotels directly and ask for the Institute's group block rate. For lodging assistance and alternatives, call 1-800-828-7881 (the Convention and Visitors Bureau).Note: Conference registration is required for hotel group rates.
INTRODUCTION
FACULTY
With the permanence of the $5,000,000 transfer tax exemptions, fewer clients will need transfer tax planning. �e 39th Institute will cover topics that will always be a concern, even for families below the $10,000,000 exemption, such as the transfer of the family business to the next generation, especially when some of the children will not be actively involved, how to deal with unusual assets, especially digital assets that did not exist until recently, concerns with second marriages, problems with prenuptial agreements when there is a divorce and the creditor’s approach to asset protection trusts. Since estate planning is one of the few practice areas clients deal with well in advance, the estate planning profession has a unique opportunity to introduce income tax planning opportunities. Several sessions will explore the use of estate planning techniques for income tax planning, such as assignment of income to taxpayers in lower marginal income tax brackets, state income taxes, deferral of reporting income, sheltering investment income from income taxation and using the tax-free step-up in basis at death for appreciated assets. Several sessions will focus on mistakes that may arise with common techniques, risks certain techniques pose and potential �aws inherent in certain techniques. �ese sessions will also explain concepts that can be misunderstood or that commentators commonly get wrong (or exaggerate).
DowntownDouble Tree ($125) ............................................. 574-234-2000Residence Inn by Marriott ($109) ....................... 574-289-5555�e Oliver Inn .................................................... 574-232-4545
University Mall (Mishawaka)Country Inn & Suites ($129).............................. 574-271-1700Courtyard by Marriott ($109)............................. 574-273-9900Hyatt Place ($99) ................................................ 574-258-7777Spring Hill Suites by Marriott ($109).................. 574-271-0832Varsity Club ($79)............................................... 800-946-4822
Suburban (North)Comfort Suites ($84) .....................................574-272-1500Hampton Inn & Suites ($104)......................574-277-9373Hilton Garden Inn ($129) .............................574-232-7700Inn at St. Mary's ($119) .................................800-947-8627Ivy Court ($104 - $139)...................................... 574-277-6500Quality Inn ($69.99)......................................574-277-3211Suburban ($69 - $99).....................................574-968-4737Waterford Estate Lodging ($79) .....................574-272-5220
Suburban (South)Comfort Suites ($89) .....................................574-291-3100
We regret that the Institute cannot supply tickets to the Notre Dame vs. USC game which follows the Institute on Saturday,
October 19, 2013.
�e Institute will be held October 17-18, 2013, at South Bend’s Century Center on the banks of the St. Joseph River in downtown South Bend, Indiana, at
120 South St. Joseph Street.
South Bend uses Eastern Daylight Time (same as New York City)
Ashok B. Abbott Professor of Finance, West Virginia University, Morgantown, West Virginia, author selected chapters “Measure of Discounts for Lack of Marketability and Liquidity (2010 edition Wiley Finance)Steve Akers Bessemer Trust, Dallas, Texas. ACTEC FellowTurney P. Berry Wyatt, Tarrant & Combs, LLP; Louisville, Kentucky. ACTEC Fellow, Adjunct Professor of Law, Vanderbilt University, University of Louisville and University of MissouriGerry W. Beyer, Professor of Law, Texas Tech University, Lubbock, Texas, ACTEC Fellow, author Texas Practice – Texas Law of Wills, Volumes 9 and 10 (3d edition 2002)James G. Blase Blase & Associates, LLC, Saint Louis, MissouriJonathan Blattmachr Eagle River Advisors, New York, New York and Alaska Trust Company, ACTEC Fellow, co-developer, the Wealth Transfer Planning document drafting system. Member NAEPC Estate Planning Hall of FameAustin Bramwell Milbank, New York, New YorkNatalie Choate Nutter, McCleannen & Fish, LLP, Boston, Massachusetts, ACTEC Fellow, author “Life and Death Planning For Retirement Bene�ts” and “�e QPRT Manual”Jerome A. Deener Fox, Rothschild, LLP, Roseland, New Jersey, ACTEC FellowCharles “Skip” Fox McGuire Woods, LLP Charlottesville, Virginia, ACTEC Fellow, Adjunct Professor of Law, University of VirginiaLawrence A. Frolik Professor of Law, University of Pittsburgh, Pittsburgh, Pennsylvania, ACTEC Fellow, co-author “Aging and the Law”, 5th edition (2010), “Advising the Elderly or Disabled Client”, 2nd edition (2010)Alan Gassman Gassman Law Associates, PA, Clearwater, Florida, co-author “Estate Tax Planning in 2011 and 2012” (BNA 2011)Leslie Giordani Giordani, Swanger, LLP, Austin, Texas, ACTEC Fellow, author Tax Management Portfolio on “Private Placement Life Insurance” 871 TM (2013)David Handler Kirkland & Ellis, Chicago, Illinois, ACTEC Fellow, NAEPC Estate Planning Hall of Fame, co-author “Drafting the Estate Plan: Law and Forms (CCH)Karen Hawkins Director, O�ce of Professional Responsibility, IRS, Washington, D.C.David Herzig Professor of Law, Valparaiso University, Valparaiso, Indiana.Jerome Hesch Berger Singerman, LLP, Miami, Florida, ACTEC Fellow, Adjunct Professor of Law Graduate Program in Estate Planning, University of Miami and Florida International University. Director, Notre Dame Tax & Estate Planning Institute
Avi Kestenbaum Meltzer, Lippe, Goldstein & Breitstone, LLP, Mineola, New York, Adjunct Professor of Law, Hofstra UniversityDavid Kirk (invited) O�ce of the Associate Chief Counsel, IRS, Washington, D.C., the principal drafter of the § 1411 RegulationsBernard A. Krooks Littman, Krooks, LLP, New York, New York, ACTEC FellowMelissa Langa Bove and Langa, P.C., Boston, Massachusetts, Adjunct Professor of Law, Boston UniversityWilliam P. LaPiana Professor of Law, New York School of Law, New York, New York, ACTEC FellowAdor Lazar Lifespring Financial, Aventura, FloridaPaul Lee Alliance Bernstein, Wealth Management, New York, New York.Eric Manter�led Krieg, DeVault, LLP, Indianapolis, Indiana, author “Buy-Sell Agreements” (ALI-ABA 2012), ACTEC FellowJe�rey Pennell Professor of Law, Emory University, Atlanta Georgia, ACTEC Fellow, Successor author “Casner & Pennell on Estate Planning” (6th edition), Associate Reporter “Restatement of Trusts 3d.”Linda J. Ravdin Pasternak & Fidis, PC, Washington D.C., author Tax Management Portfolio on “Marital Agreements” 849-2nd TM (2012)Robert Romano� Levenfeld Pearlstein, LLC, Chicago, Illinois, ACTEC FellowRebecca Ryan Northern Trust Company, Chicago, IllinoisJack Sawyer Alston & Bird, LLP, Atlanta, Georgia, ACTEC Fellow, Advisory Committee to the Notre Dame Tax & Estate Planning InstituteJe�rey Schoenblum Professor of Law, Vanderbilt University, Nashville, Tennessee, ACTEC Fellow, author “Multistate and Multinational Estate Planning” (CCH 2010), “2012 Multistate Guide to Estate Planning” (CCH)Neil Schoenblum Provident Trust Group, Las Vegas, NevadaCharles Schultz McGladrey, LLP, Chicago, IllinoisAen Webster Buchanan, Ingersoll & Rooney, PC, Washington, D.C., Chair Advisory Board, Tax Management Estate, Gifts and Trusts Journal and Deputy Technical Editor, Tax Management Portfolio series for Federal Transfer Taxes. Advisory Committee to the Notre Dame Tax & Estate Planning InstituteDiana S.C. Zeydel Greenberg Traurig, P.A., Miami. Florida, ACTEC Fellow, co-author Tax Management Portfolio on “Partial Interests – GRATs, GRUTs QPRTs (Section 2702)” 836-2nd TM (2007)
SAVE MONEY AND TIME, REGISTER ONLINE AT:
Continuing Education Certi�cationFor those attendees desiring certi�cation of attendance at the program, the Institute will provide attendance logs and will issue certi�cates of attendance. �e program will a�ord up to 17.00 actual hours of continuing education, including up to 2.00 hours of ethics. Each continuing education accrediting agency determines the number of continuing education hours (including ethics hours) it will accept for accreditation.
RegistrationIf you register online prior to the start of the Institute, the fee is $695.00. �e fee for the Institute is $720.00 if you submit a paper application and pay in advance (refundable if written notice of cancellation is received not later than September 16, 2013, by the Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556), and $730.00 if paid at the time of the Institute. Single day registration is $420.00 (or $430.00 at the door.) �e fee includes continental breakfasts, refreshments, luncheons, the reception following the program on �ursday and the lecture outlines. Questions? Telephone (574) 631-6691; FAX (574) 631-8083; email, [email protected].
Audio CDs and Lecture OutlinesAudio CDs and lecture outlines may be ordered for $720.00 by writing in advance to the Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556. Lecture outlines alone may be ordered for $135.00 (and will be �lled at the conclusion of the program based on availability).
Con�rmationsCon�rmations will be emailed.
LodgingLimited lodging is available at group rates. Contact the hotels directly and ask for the Institute's group block rate. For lodging assistance and alternatives, call 1-800-828-7881 (the Convention and Visitors Bureau).Note: Conference registration is required for hotel group rates.
Football Game
http://law.nd.edu/alumni/continuing-legal-education
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Suburban (North)Comfort Suites ($84) .....................................574-272-1500Hampton Inn & Suites ($104)......................574-277-9373Hilton Garden Inn ($129) .............................574-232-7700Inn at St. Mary's ($119) .................................800-947-8627Ivy Court ($104 - $139)...................................... 574-277-6500Quality Inn ($69.99)......................................574-277-3211Suburban ($69 - $99).....................................574-968-4737Waterford Estate Lodging ($79) .....................574-272-5220
Suburban (South)Comfort Suites ($89) .....................................574-291-3100
We regret that the Institute cannot supply tickets to the Notre Dame vs. USC game which follows the Institute on Saturday,
October 19, 2013.
Continuing Education Certi�cationFor those attendees desiring certi�cation of attendance at the program, the Institute will provide attendance logs and will issue certi�cates of attendance. �e program will a�ord up to 17.00 actual hours of continuing education, including up to 2.00 hours of ethics. Each continuing education accrediting agency determines the number of continuing education hours (including ethics hours) it will accept for accreditation.
RegistrationIf you register online prior to the start of the Institute, the fee is $695.00. �e fee for the Institute is $720.00 if you submit a paper application and pay in advance (refundable if written notice of cancellation is received not later than September 16, 2013, by the Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556), and $730.00 if paid at the time of the Institute. Single day registration is $420.00 (or $430.00 at the door.) �e fee includes continental breakfasts, refreshments, luncheons, the reception following the program on �ursday and the lecture outlines. Questions? Telephone (574) 631-6691; FAX (574) 631-8083; email, [email protected].
Audio CDs and Lecture OutlinesAudio CDs and lecture outlines may be ordered for $720.00 by writing in advance to the Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556. Lecture outlines alone may be ordered for $135.00 (and will be �lled at the conclusion of the program based on availability).
Con�rmationsCon�rmations will be emailed.
LodgingLimited lodging is available at group rates. Contact the hotels directly and ask for the Institute's group block rate. For lodging assistance and alternatives, call 1-800-828-7881 (the Convention and Visitors Bureau).Note: Conference registration is required for hotel group rates.
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umbe
r of Y
ears
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ndin
g C
onfe
renc
e (in
clud
ing
this
year
)__
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editi
ng A
genc
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te__
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Con
curr
ent S
essio
ns --
Pre
-reg
istra
tion
requ
ired:
�ur
sday
, Oct
. 17t
h (i
ndic
ate
choi
ce)
9:
10–1
0:10
am
- Pr
enup
tial A
gree
men
ts an
d D
ivor
ce (2
A) -
Rav
din
9:
10–1
0:10
am
- S
peci
al N
eeds
Pla
nnin
g (2
B) -
Kro
oks
10
:25–
11:2
5 am
- M
onito
ring
Trus
tees
(3A)
- Fr
olik
10
:25–
11:2
5 am
- P
lann
ing
with
Pro
�tab
ility
(3B)
- Ze
ydel
11
:25–
12:2
5 pm
- M
ainta
inin
g an
d O
btain
ing
Inco
me T
ax B
asis
(4A)
- Be
rry/
Lee
11
:25–
12:2
5 pm
- �
e Tax
App
ortio
nmen
t Cla
use
(4B)
- Bl
attm
achr
12
:25-
1:25
pm
Lun
cheo
n
1:
45–2
:45
pm -
Stru
ctur
ing
Trus
tee
Pow
ers (
5A) -
Ake
rs
1:45
–2:4
5 pm
- �
e D
uelin
g Tr
ansfe
rors’
Pro
blem
(5B)
- Br
amw
ell
2:
45–3
:45
pm -
�e
Bet N
ot to
Liv
e (6
A) -
Dee
ner
2:
45–3
:45
pm -
Eval
uatin
g Pr
ivat
e Pl
acem
ent L
ife In
sura
nce
(6B)
- G
iord
ani
4:
00–5
:00
pm -
Eva
luat
ing
Prem
ium
Fin
ance
d Li
fe In
sura
nce (
7A) -
Rya
n/La
zar
4:
00–5
:00
pm -
Valu
atio
n of
Lar
ge C
ompa
nies
(7B)
- Ab
bott
Wed
nesd
ay, O
ct. 1
6th
3:
30 –
5:3
0 pm
- In
tere
sting
Inte
rest
- Gas
sman
/Hes
ch -
Plea
se n
ote,
no
CE
avai
labl
e fo
r thi
s inf
orm
al b
onus
sess
ion.
�ur
sday
and
Fri
day,
Oct
ober
17-
18, 2
013
(�e N
otre
Dam
e – U
SC fo
otba
ll ga
me i
s Sat
urda
y, O
ctobe
r 19,
201
3)
PLE
ASE
USE
TH
IS P
OR
TIO
N T
O A
CC
OM
PLI
SH E
AR
LY M
AIL
-IN
REG
IST
RAT
ION
YOU
MU
ST P
RO
VID
E C
OM
PLE
TE
INFO
RM
ATIO
N F
OR
REG
IST
RAT
ION
TO
BE
PR
OC
ESSE
DT
O S
AVE
MO
NEY
& T
IME,
REG
IST
ER O
NLI
NE
INST
EAD
AT
htt
p://
law
.nd.
edu/
alum
ni/c
onti
nuin
g-le
gal-
educ
atio
n
TH
IRT
Y-N
INT
H A
NN
UA
L N
OT
RE
DA
ME
TA
X &
EST
AT
E P
LA
NN
ING
IN
STIT
UT
E
http://law.nd.edu/alumni/continuing-legal-educationC
oncu
rren
t Ses
sions
-- P
re-r
egist
ratio
n re
quire
d:Fr
iday
, Oct
. 18t
h (i
ndic
ate
choi
ce)
9:
00–1
0:00
am
- C
omm
on T
rans
fer T
ax C
once
pts (
10A)
- Pe
nnel
l
9:00
–10:
00 a
m -
�e
Self-
Man
agem
ent S
truc
ture
(10B
) - K
este
nbau
m
10
:15–
11:1
5 am
- Es
tate
Plan
ning
Malp
ract
ice a
nd E
thic
al C
once
rns (
11A)
- Be
yer
10
:15–
11:1
5 am
- Su
rviv
ing
Ethi
cal C
halle
nges
(11B
) - F
ox
11
:15–
12:1
5 pm
- An
Esta
te P
lann
ing
Trilo
gy (1
2 A)
- Be
yer
11
:15–
12:1
5 pm
- C
onve
rting
Asse
t Pro
tect
ion
to A
sset C
ollec
tion
(12
B) -
Lang
a
12
:15-
1:15
pm
- Lu
nche
on k
eyno
te sp
eake
r: Pr
ofes
siona
l Res
pons
ibili
ty (1
3) –
Haw
kins
1:
15–2
:15
pm -
Con
ditio
nal G
ifts a
nd In
Ter
rore
m C
laus
es (1
4A) -
LaP
iana
1:
15–2
:15
pm -
Usin
g DIN
Gs,
NIN
Gs a
nd O
ther
Tru
sts (1
4B) -
Sch
oenb
lum
/Sch
oenb
lum
2:
15–3
:15
pm -
Sect
ion
1411
(15A
) - K
irk
2:15
–3:1
5 pm
- D
rafti
ng T
ips t
hat M
inim
ize th
e Fed
eral I
ncom
e Tax
on T
rusts
(15B
) - B
lase
3:
30–4
:30
pm -
Mai
ntai
ning
an
Esta
te P
lann
ing
Prac
tice
(16A
) – R
oman
o�
3:30
–4:3
0 pm
- In
tern
atio
nal T
ax P
lann
ing
(16B
) - S
chul
tz
Not
re D
ame,
Ind
iana
465
56
Prem
ium
Nor
ther
n Tr
ust C
ompa
nySt
out R
isius
Ros
s, In
c.
Pla
tinu
mFi
delit
y Cha
ritab
leC
hrist
ie’s
Gol
dSo
uth
Dak
ota
Trus
t Com
pany
Empi
re V
alua
tion
Con
sulta
nts,
LLC
TH
ANK
S TO
OU
R S
PON
SOR
S