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Day 2 | 42nd Annual Estate Planning & Fiduciary Law Program

7:55        Announcements

8:00        Planning for Persons With Disabilities: Recent Developments and Continued Challenges

Kristen M. Lewis, The Bowden Law Firm, Atlanta, GA

This session addresses recent developments that impact various aspects of special needs planning, including (i) the "network" of special needs trusts that serve as the foundation of a comprehensive Special Needs Estate Plan, (ii) updates to the Program Operational Manual System (POMS) maintained by the Social Security Administration, (iii) the ABLE account as the newest planning tool, and (iv) the SECURE Act and its impact on a special needs trust (SNT) designed to serve as an "eligible designated beneficiary" of retirement benefits. This presentation also highlights continued challenges for practitioners who struggle to assemble the client's team of "allied professionals" and to address existing trusts that jeopardize the beneficiary's ongoing eligibility for means-tested government benefits.

9:15        Break

9:25        A Lawyer's Guide to Understanding Addiction

Cathy Killian, North Carolina Lawyer Assistance Program (NCLAP), Raleigh

It has been scientifically established that addiction results from adaptations in the brain, not from a moral failing or lack of will power. This presentation combines a basic overview of the neuroscience (tailored to non-physicians) with a personal story told from the perspective of a LAP volunteer. The personal story highlights the behavioral side of addiction, representing real-life evidence of the adaptation in the brain.

10:25      Break

10:35      From Gift-Splitting to Hair-Splitting: Improving Your Odds in the Audit Lottery

Beth S. Kaufman, Caplin & Drysdale, Washington, DC

Meticulous preparation of the gift tax return can reduce the odds of being selected for audit. Learn how to properly report annual exclusion gifts, charitable gifts and gifts to 529 accounts. Then walk through how to make flawless elections for gift-splitting, qualified terminable interest property trusts (QTIPs) and generation-skipping tax (GST) issues. This practical session gives insight on the use of adequate disclosure to obtain certainty in valuation cases as well as "non-gifts" and offers tips to avoid traps in the preparation of gift tax returns.

11:50      Lunch Break

12:20      Top Technology Trends and Developments Practitioners Should Be Aware of in an Estate Planning/Estate Administration Practice

M. Riana Smith, Smith Bowers PLLC, Raleigh

Technological apathy is real. Failure to stay abreast of the latest trends and developments doesn't just impact efficiency, but also opens one up to the risks and dangers associated with a lack of technical competence, which is the minimum level of proficiency a lawyer is duty-bound to maintain. This session explores the top 5-10 new tech tools and other useful resources to help all legal professionals be more than just technologically competent but become more proficient and productive in their daily practice.

1:20        Break

1:30        From Picking the Fight to Ending It: Important Considerations When Navigating an Estate or Trust Dispute

Lawrence A. "Larry" Moye IV, Womble Bond Dickinson (U.S.) LLP, Raleigh

Traditional estate planning and administration attorneys, as well as civil trial lawyers, are increasingly holding themselves out as fiduciary litigators and taking contested estate and trust cases. This presentation addresses some necessary considerations and a few common misunderstandings about estate and trust disputes. Topics include proper jurisdiction for common fiduciary actions, income and transfer tax implications of compromises and judgments, and strategic settlement terms.

2:30        Adjourn

† Indicates portion providing Substance Abuse/Mental Health credit
‡ Indicates portion providing Technology Training credit


Join us this summer as we examine recent federal and North Carolina statutory developments that impact significant estate planning, estate administration and tax issues.

Designed to benefit both new and experienced lawyers alike, the 42nd Annual Estate Planning & Fiduciary Law Program offers practical tips and insight to help you navigate challenges and opportunities in the current environment, including:


  • Stephen A. Brown

    Stephen A. Brown is a shareholder with Young Moore and Henderson, P.A. in Raleigh. Stephen is a Board-Certified Specialist in Estate Planning and Probate Law. He regularly advises clients on a range of estate planning strategies to achieve their personal and charitable objectives in a tax advantaged manner. He also regularly advises clients in estate, trust and guardianship disputes, including will disputes, disputes involving marital rights, irrevocable trust modification and decanting, and asset protection.

    Stephen has been recognized in The Best Lawyers in America for Trust and Estates (2019, 2020), Business North Carolina Legal Elite in Tax/Estate Planning (2019) and North Carolina Super Lawyer's Rising Stars for Estate and Probate (2018). He received his B.A. and B.M. degrees from the University of North Carolina at Greensboro and his J.D. degree, with honors, from the University of North Carolina at Chapel Hill School of Law.

    Click here for more information about Stephen.

  • Tyler F. Chriscoe

    Tyler F. Chriscoe is a member of Young Moore & Henderson PA's Estates and Trusts team in Raleigh where he focuses his practice on estate planning, wills, trusts, estate administration, business planning, and business transactions. Before joining Young Moore, Tyler practiced estate planning, estate administration, and business transactions at Van Camp, Meacham & Newman, PLLC in Pinehurst, North Carolina.

    Tyler is a graduate of North Carolina State University and William & Mary Law School in Williamsburg, Virginia. He is a native of Moore County, North Carolina and enjoys reading biographies and general nonfiction in his spare time.

    Click here for more information about Tyler.

  • Debra L. Foster

    Debra L. Foster runs her own law practice in Charlotte. She is a Fellow in the American College of Trust and Estate Counsel and she currently serves on its North Carolina Nominating Committee. She focuses her practice on estate planning, estate administration and tax-exempt organizations matters.

    Debra is certified by the North Carolina State Bar as a Specialist in Estate Planning and Probate Law, and for seven years she served on the North Carolina State Bar committee charged with the certification of qualified attorneys in this area of practice. In 2009 through 2010, Debra chaired the North Carolina State Bar Estate Planning and Probate Law Specialization Committee. Debra is a past Chair of the Estate Planning and Fiduciary Law Section of the North Carolina Bar Association, having served as its Vice-Chair, its Secretary, and as the Chair of the Section's Continuing Legal Education Committee for two years. She now serves on the Section's Ethics Committee. Debra recently completed her service on the Board of Governors of the North Carolina Bar Association. Shortly thereafter, she co-chaired the North Carolina Bar Association's 4-A11 Task Force, charged with the provision of free legal advice to disadvantaged citizens throughout North Carolina. In 2011, Debra became an originator and a co-chair of the North Carolina Bar Association's new, comprehensive pro bono legal services endeavor, Call 4 All, through which North Carolina attorneys offer free counsel to those in need. From 2012-2015 Debra served on the Board of Directors of Legal Aid of North Carolina, the principal provider of legal services to those in financial need throughout North Carolina. For the past two years Debra has served as the chair of the Strategic Planning and Emerging Trends Committee of the North Carolina Bar Association. Debra is a member of the Charlotte Estate Planning Council and has lectured and continues to lecture extensively on matters pertaining to estate planning and charitable giving.

    Born in Brooklyn, New York, Debra received her undergraduate degree from the University of North Carolina at Greensboro, graduating in 1978, summa cum laude and Phi Beta Kappa. At the University of North Carolina at Chapel Hill, where she received her law degree in 1982 with honors, Debra served as a member of the North Carolina Law Review and the National Moot Court Team. She was honored with membership in the Order of the Coif recognizing those graduating in the top 10% of the class.

    Previous to founding Debra L. Foster, PLLC, Debra was an equity partner with Parker Poe Adams and Bernstein and with Essex Richards PA. She was also a partner in Foster Kelly PA., opening the firm in October of 2006 with her friend and colleague, Lisa Kelly, who passed away on November 5, 2006.

    Debra and her husband, Mike, have two children, a son who graduated from law school at UNC and is a practicing attorney in Charlotte, and a daughter who has both an undergraduate degree (math) and a Masters degree (math education) from Virginia Tech and who now teaches AP math Fairfax County, Virginia.

    Click here for more information about Debra.

  • Beth S. Kaufman

    Beth S. Kaufman is a member in Caplin & Drysdale's Washington, DC office. She was President of the Firm from 2015 to 2018 and continues as an active member of the firm's Board of Directors.

    Beth rejoined the firm's Private Client Group in 2001 after working for over six years in the Treasury Department's Office of Tax Policy. Serving first as Attorney Advisor and then as Associate Tax Legislative Counsel, Beth had principal responsibility for all tax policy matters affecting trusts and estates, including estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates. She has continued her focus in these areas in private practice.

    Beth is a member of the Adjunct Faculty for the University of Miami School of Law, Heckerling Graduate Program in Estate Planning and Georgetown University Law Center, where she teaches LLM-level courses on the Generation-Skipping Transfer Tax.

    Click here for more information about Beth.

  • Samuel R. "BJ" Kilgore, III

    Samuel R. "BJ" Kilgore, III is a principal with The Van Winkle Law Firm in Asheville. He focuses his practice on probate law, trust & estate planning, trust & estate administration, and trust reformations and terminations. B.J. works with clients to determine their goals and develops a customized plan to meet their individual needs. Sometimes, this involves the creation of Powers of Attorneys or Health Care documents. This often involves working with clients who own businesses, have minor children, have blended families, or have another unique set of circumstances. In addition, B.J. has significant experience working with clients to maintain, preserve, protect, and transfer wealth from one generation to another. Regardless of the level of complexity, B.J. takes pride in ensuring that his work is straightforward and understandable to his clients.

    Prior to joining The Van Winkle Law Firm, B.J. practiced in Raleigh, North Carolina for approximately four years. During law school, B.J. served as an Articles Editor for the Campbell Law Review. In addition, B.J. has worked at the North Carolina Court of Appeals, the North Carolina Department of Justice, and for several prominent firms in the Raleigh area. B.J. is active in the Asheville community and presently serves on the Pisgah Legal Services Young Professionals Board, Professional Advisory Committee to the Community Foundation of Western North Carolina and is a graduate of Leadership Asheville 37.

    B.J. is the Co-Chair of the Continuing Education Committee for the Estate Planning & Fiduciary Law Section of the North Carolina Bar Association. B.J. is also a frequent speaker on numerous matters related to estate planning, estate and trust administration, legal ethics, and other related topics. He received his B.A. degree from Appalachian State University in 2007 and his J.D. degree from Campbell University in 2012.

  • Cathy Killian

    Cathy Killian is the clinical director and western clinical coordinator for the Lawyer Assistance Program in Raleigh, and has been a counselor in the Charlotte area for over 25 years. She is a Licensed Professional Counselor, Licensed Clinical Addictions Specialist, Certified Clinical Supervisor, and Certified Clinical Hypnotherapist. She has a BS Degree in Zoology/Pre-Med from NC State University, a BA Degree in Psychology from UNC-Charlotte, and a Master of Education in Counseling Degree from Winthrop University. Cathy has worked in a variety of mental health and substance abuse areas, including private practice. Her area of expertise is with trauma-based disorders, specifically substance abuse and process addictions. She has conducted numerous trainings and workshops both locally and nationally, and provides clinical supervision on both an individual and facility level. She was a college instructor for 17 years, and a program chair for five of those years.

    Cathy is a former board member for Anuvia Prevention and Recovery Center, a former board member for the McLeod Institute on Substance Abuse, former board member for the North Carolina Board of Licensed Employee Assistance Professionals, and former president and board member of the Eating Disorders Education Project.

    Cathy lives in Charlotte with her therapy dog and LAP mascot, Ozzy.

    Click here for more information about Cathy.

  • Kristen M. Lewis

    Kristen M. Lewis comes to us from The Bowden Law Firm in Atlanta, GA. Kristen is nationally recognized for her proficiency in Special Needs Trust planning for persons challenged by disabilities, and is a frequent speaker and author on this topic. She is a Fellow of the American College of Trust and Estate Counsel (ACTEC), and an active member of the Special Needs Alliance, where she has recently served as Co-Editor of the organization's monthly e-newsletter, The Voice. She is also a member of the American Bar Association, the New York Bar Association Elder Law Section, and the State Bar of Georgia Fiduciary Law Section. She is a former Co-Chair of the Long-Term Care, Medicaid and Special Needs Trusts Committee of the Elder Law, Disability Planning and Bioethics Group of the Real Property, Probate and Trust Law Section of the ABA. She regularly lectures on the topics of Elder Financial Abuse and Special Needs Planning for Persons with Disabilities.

    Kristen received her Bachelor of Arts degree in French and political science, with highest honors, from Wellesley College in 1981. She earned her Juris Doctorate from Cornell Law School in 1984. She is admitted to practice law in both New York and Georgia. Since 2012, Kristen has been selected for inclusion in Georgia Super Lawyers in Estate Planning and Probate. Additionally, since 2013, she has been recognized by Best Lawyers in America in Trusts and Estates.

    Kristen is married to Randy Kennedy, a retired Army officer and network analyst with Sprint/T-Mobile. Her daughter, Savannah Lewis Grice, attends the University of Michigan Law School.

    Click here for more information about Kristen.

  • Kerri L.S. Mast

    Kerri L.S. Mast is a Senior Wealth Planner for the Southeast at Brown Brothers Harriman in Charlotte. Kerri has extensive experience advising business owners and families of generational wealth to help them achieve their goals relating to estate planning, philanthropy, business succession and tax minimization. She provides clients with the resources they need to navigate transitions successfully and to help families thrive. As a national leader of the Philanthropic Advisory practice, Kerri works to create an environment where families can engage in conversations about wealth, values, legacy and impact.

    Prior to joining the firm in 2010, Kerri worked at Foundation For The Carolinas, where she advised donors and their professional advisors on issues relating to charitable giving and nonprofit governance. Prior to that, Kerri practiced law at Moore & Van Allen PLLC, where she advised families of substantial wealth on estate and tax planning matters.

    Kerri is a Fellow of the American College of Trust and Estate Counsel. She serves on several boards and committees, including The Nature Conservancy (North Carolina Chapter) Board of Trustees (chair), Queens University Planned Giving Advisory Council (chair), Atrium Health Planned Giving Advisory Council and Women's Impact Fund Environment Grants Committee. She received a B.A., cum laude, from Wake Forest University and a J.D., with honors, from Emory University School of Law.

    Click here for more information about Kerri.

  • Chadwick I. "Chad" McCullen

    Chadwick I. "Chad" McCullen is a shareholder with Young Moore and Henderson, P.A. in Raleigh. Chad is a Board Certified Specialist in Estate Planning and Probate Law. His principal areas of practice are estate planning and administration, asset protection, taxation, business law, and commercial real estate matters. He serves on the Estate Planning and Probate Law committee for the North Carolina State Bar Board of Legal Specialization. Chad has been selected for inclusion in Business North Carolina’s Legal Elite in the categories of Young Guns (2016, 2018 and 2019), Tax/Estate Planning (2017-2020), and Business (2018-2019) and North Carolina Super Lawyer's Rising Stars in the category of Estate and Probate (2017-2020).

    Chad earned his B.A. degree from the University of North Carolina at Chapel Hill, his J.D. degree, with honors, from the Charleston School of Law, and his LL.M. degree in Taxation from the University of Florida, Levin College of Law.

    Click here for more information about Chad.

  • M. Kemp Mosley

    M. Kemp Mosley is a partner with Narron Wenzel PA, practicing in the firm’s Raleigh office. His practice is focused in the areas of estate and trust administration and fiduciary litigation.

    Kemp completed his undergraduate studies at the University of Mississippi, later graduating from the Wake Forest University School of Law. He is member of the Estate Planning & Fiduciary Law Section Council, where he has served as Vice Chair of the Section’s Legislative Committee for the most recent two (2) years, and he is the incoming Chair of the Legislative Committee for the next two (2) years. He has presented at numerous CLE programs and authored a number of manuscripts and articles related to estate planning and fiduciary law.

    When away from work, Kemp spends as much time as possible with his wife and two (2) children.

    Click here for more information about Kemp.

  • Lawrence A. "Larry" Moye IV

    Lawrence A. "Larry" Moye IV is a Tax, Trusts, and Estates attorney based out of Womble Bond Dickinson's Raleigh office.

    Larry's practice includes advising clients in a broad range of estate and trust matters, including estate planning and administration, gift and charitable contribution planning, the formation and usage of limited liability entities, and business succession planning. He also regularly represents clients in the modification and termination of irrevocable trusts.

    In addition, Larry advises clients involved in will and trust disputes, breach of fiduciary duty claims, and other fiduciary litigation concerning the rights, duties and powers of trustees and beneficiaries under the terms of trust agreements. His fiduciary litigation clients include executors, individual and corporate trustees, and estate and trust beneficiaries.

    Click here for more information about Larry.

  • Holly B. Norvell

    Holly B. Norvell is a partner with Johnston Allison & Hord P.A. in Charlotte. She is a Board Certified Specialist in Estate Planning and Probate Law and a Fellow of the American College of Trust and Estate Counsel. Her principal areas of practice are estate planning and probate, taxation, business succession planning and charitable planning. Ms. Norvell is a member of the Estate Planning & Fiduciary Law Section of the North Carolina Bar Association. She is also a member of the American Bar Association, Mecklenburg County Bar and the State Bar of Texas.

    Holly is a Certified Public Accountant and is licensed to practice law in North Carolina and Texas. Ms. Norvell received her B.B.A. degree in Accounting with high honors in 1996, her M.P.A. degree in Taxation in 1996 and her J.D. degree, with honors, in 2002, all from the University of Texas.

    Click here for more information about Holly.

  • Thomas J. "Tom" Pauloski

    Thomas J. "Tom" Pauloski is National Managing Director for Wealth Strategies, the research division of Bernstein Global Wealth Management's Private Client Group in Chicago, IL. He works with private clients and their advisors on wealth transfer strategies, focusing on tax-efficient wealth management and asset allocation decisions. Previously, Tom was a partner at the Chicago law firm of Winston & Strawn LLP, where he concentrated his practice in estate, tax, and business planning. Tom also has been a member of the Chicago law firm of Levin & Schreder, Ltd., a Vice President in the Private Client Group of Zurich Life in Long Grove, Illinois, and a partner at the Chicago law firm of Schiff Hardin & Waite.

    Tom is a nationally known speaker on estate planning, tax, and insurance issues, and has written numerous articles and continuing legal education materials on estate planning topics. He serves on the faculty of the American Bankers Association National Trust and National Graduate Trust Schools, and has served on the adjunct faculty of the Cannon Financial Institute Schools. Tom has been an adjunct professor at Loyola University Chicago School of Law and has taught estate planning classes at Northwestern University Law School. Tom also has served on the editorial board of Trusts & Estates magazine. He retired from the United States Naval Reserve in 2003, after 21 years of service.

    Tom received his bachelor of science degree in environmental engineering from Northwestern University, and his juris doctor, magna cum laude, from Loyola University Chicago School of Law, where he served as editor-in-chief of the Loyola Law Journal.

    Tom and his wife of 30 years, Barb, reside in Highland Park, Illinois, with their children, Kathie and Mike.

    Click here for more information about Tom.

  • Stephanie R. Poston

    Stephanie R. Poston is an associate on the Trusts, Estates and Wealth Preservation team at Young Moore and Henderson, P.A. in Raleigh. She focuses her practice on trust and estate planning and administration, as well as estate litigation and fiduciary dispute resolution. Stephanie is licensed to practice law in North Carolina and California and advises clients who have relocated from California to North Carolina regarding community property issues.

    Stephanie earned her B.A. degree from Duke University and her J.D. degree, with Great Distinction, from the University of the Pacific, McGeorge School of Law, with a concentration in Intellectual Property Law.

    Click here for more information about Stephanie.

  • M. Riana Smith

    M. Riana Smith, a founding partner with Smith Bowers, PLLC in Raleigh, focuses her practice in the areas of Business Law, Business Litigation, and Construction Law. Riana often acts as general counsel for her clients, assisting them with a wide-range of issues related to their business needs, including corporate formation and planning, employment matters, contract drafting and negotiations, business disputes, collections, non-compete agreements, mergers and acquisitions, dissolution, and succession planning.

    In her construction law practice, Riana handles all aspects related to the construction industry, including but not limited to all phases of construction, contract negotiations, construction litigation, immigration compliance, and employment law.

    Riana works with her clients to reach creative and amicable solutions to try and avoid litigation and minimize costs. When litigation arises or becomes unavoidable, however, she is experienced in representing her clients in state and federal court, as well as in alternative dispute resolution proceedings such as arbitration and mediation.

    Riana's favorite color is black.

    Click here for more information about Riana.

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July 23, 2021
Fri 7:55 AM EDT

Duration 6H 35M

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