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Day 2 | 2021 Estate Planning & Probate Law Survey Course

8:25        Announcements

8:30        Gross Estate and Estate Valuation

Doris J. "Dori" Dixon, Schell Bray PLLC, Greensboro

This segment covers generally the types of property and transfers that are includible in the gross estate for federal tax purposes, followed by a review of the general statutory, judicial and administrative treatment of valuation of the gross estate.

9:30        Break

9:40        Transfer Taxes: Estate, Gift and Generation-Skipping Transfer

Paul M. Hattenhauer, Culp Elliott & Carpenter PLLC, Charlotte

Review the basic rules regarding federal transfer taxes, including - estate tax, gift tax and generation-skipping transfer tax. Learn about the calculation of deductions and credits related to the federal estate tax for a decedent's estate; the various available exclusions, exemptions and deductions from gift tax and the valuation of taxable gifts; and the fundamentals of generation-skipping trusts and transfers.

11:10      Break

11:20      Retirement Benefits

John R. Cella Jr., Ragsdale Liggett PLLC, Raleigh

Explore planning considerations for retirement benefits, including beneficiary designation forms, naming trusts as a beneficiary, and tax implications resulting from the SECURE Act.

12:20      Lunch Break

12:50      Life Insurance

John R. Cella Jr., Ragsdale Liggett PLLC, Raleigh

Beginning with a general overview of estate planning and business succession planning opportunities with life insurance, this session focuses on practical drafting considerations and planning opportunities, including traditional ILITs and buy-sell agreements.

1:50        Break

2:00        Recent Tax Changes

Christopher N. "Chris" Hewitt, Womble Bond Dickinson (U.S.) LLP, Winston-Salem

Consider federal litigation priorities and the implications to clients if enacted, plus strategies for planning in an uncertain environment.

3:00        Adjourn

Thank you

Thank you for joining us for 2021 Estate Planning & Probate Law Survey Course.

Contributors

  • S. Kyle Agee

    S. Kyle Agee is a partner with Johnston Allison & Hord PA in Charlotte. His principal areas of practice are taxation, estate and wealth transfer planning, and business succession planning.

    Kyle is a Certified Specialist in Taxation by the South Carolina Supreme Court. He serves as co-chair of the Technology Committee and as a member of the Legislative Committee of the Estate Planning & Fiduciary Law Section of the North Carolina Bar Association. Kyle is also a member of Probate, Estate Planning and Trusts Section Council of the South Carolina Bar.

    Kyle received his B.S. degree in Mathematics from The Citadel in 1996, his J.D. degree from the University of South Carolina School of Law in 2007 and his LL.M. degree in Taxation from the University of Florida in 2008.

    Click here for more information about Kyle.

  • Koral F. Alman

    Koral F. Alman is a partner with the Van Winkle Law Firm in its Trust, Estate and Elder Law Practice Group. Her practice focuses on the areas of estate planning and estate and trust administrations. She works with families in assisting with the preparation of both simple and complex estate plans as well as assisting clients with small businesses, blended families, minor children or other special concerns or circumstances.

    Koral received her B.A. degree from the University of Florida and her J.D. degree from Washington and Lee University School of Law.

    Koral is licensed to practice in both North Carolina and Florida.

    Click here for more information about Koral.

  • Douglas W. "Doug" Benson

    Douglas W. "Doug" Benson is Senior Vice President and In-House Counsel at Foundation For The Carolinas in Charlotte. He is an experienced attorney with a demonstrated history working in-house with a large community foundation. Doug has extensive experience assisting high net worth individuals and families with comprehensive estate planning and charitable planning. Doug is knowledgeable about and experienced with community foundations and other nonprofit organizations, charitable planning (including planned giving), nonprofit governance, estate planning, tax planning and closely held businesses. He has presented on a broad range of charitable and estate planning topics, including charitable gifts of closely held business interests, planned giving and tax-exempt entities.

    Prior to joining Foundation For The Carolinas, Doug practiced as an estate planning attorney for 12 years with Moore & Van Allen PLLC, in Charlotte, North Carolina and with Sutherland Asbill & Brennan LLP in Washington, DC.

    Doug is a member of the Estate Planning & Fiduciary Law Section of the North Carolina Bar Association, member of the American Bar Association, Mecklenburg County Bar and the Charlotte Estate Planning Council. He received his B.A. degree in Economics from the University of Rochester in 1997 and his J.D. degree from Duke University School of Law in 2000.

    Click here for more information about Doug.

  • John R. Cella Jr.

    John R. Cella, Jr. is Of Counsel with Ragsdale Liggett PLLC in Raleigh. He counsels clients in trust, estate, business, and related tax planning matters. His estate planning representations include simple will planning, pour-over will and revocable trust planning, and taxable estate planning with irrevocable grantor and non-grantor trusts. He also advises on North Carolina probate and federal income, estate, gift, and generation-skipping tax (GST) law consequences of lifetime and post-mortem transfers. John's ERISA and compensation background is valuable when advising clients regarding their qualified retirement plans, IRAs, equity compensation, and deferred compensation. John also works with executors, trustees, and beneficiaries in simple and complex estate administration matters, routine or contentious, including trust termination, modification, and decanting matters.

    John has been recognized by The Best Lawyers in America for trusts and estates, ERISA, and tax law since 2018. Business North Carolina magazine also has included John in its Legal Elite for tax and estate planning. He is a member of the North Carolina Bar Association's Business and Estate Planning and Fiduciary Law Sections, South Carolina Bar and the Wake County Estate Planning Council.

    John received his B.A. in History from the University of North Carolina at Chapel Hill, his B.A. in Economics from the University of South Carolina, his J.D. from the University of South Carolina School of Law, and his LL.M. in Employee Benefits, with honors, from The John Marshall Law School.

    Click here for more information about John.

  • Doris J. "Dori" Dixon

    Doris J. “Dori” Dixon is a partner with the law firm of Schell Bray PLLC in Chapel Hill. She focuses her practice in the areas of estate planning, trusts and estates administration, Guardianship, elder law, and special needs planning.

    Dori served as Chair of the North Carolina Bar Association Elder and Special Needs Law Section (2015-2016), President of the North Carolina Chapter of the National Academy of Elder Law Attorneys (2017), and as an Adjunct Associate Professor of Law at the University of North Carolina at Chapel Hill School of Law in the subject of Elder Law (2013-2017).

    Dori received her B.A. degree, magna cum laude, from Appalachian State University in 2000 and her J.D. degree from the University of North Carolina at Chapel Hill School of Law in 2004.

    Click here for more information about Dori.

  • Elinor J. "Elie" Foy

    Elinor J. "Elie" Foy is an attorney with Womble Bond Dickinson (US) LLP. She practices in the areas of estate planning, wealth preservation, estate and trust administration, and tax-exempt organizations. She advises clients of the impact of estate, gift and generation-skipping transfer taxes on various transactions. She also assists and advises tax-exempt clients on various tax issues.

    Elie is a Fellow in the American College of Trust and Estate Counsel and a Certified Specialist in Estate Planning and Probate Law by the North Carolina State Bar Board of Legal Specialization. She is a member of the North Carolina and Wake County Bar Associations, 10th Judicial Bar and Wake County Estate Planning Council.

    Elie received her B.A. degree in English and History from the University of North Carolina at Chapel Hill and her J.D. degree from the Wake Forest University School of Law. She received her LL.M. degree in taxation, with distinction, from Georgetown University Law Center in Washington, D.C.

    Click here for more information about Elie.

  • Paul M. Hattenhauer

    Paul M. Hattenhauer is a member of Culp Elliott & Carpenter PLLC in Charlotte, and chair of the firm's Estates and Trusts practice group. His practice is focused on estate planning, sophisticated charitable giving, business succession planning, and tax and business matters for closely held business owners, entrepreneurs, and their families.

    Paul is licensed to practice law in North Carolina and Florida, he is a member of the Estate Planning and Fiduciary Law Section of the North Carolina Bar Association, a North Carolina Board Certified Specialist in Estate Planning and Probate Law, a member of the American Bar Association (and a member of the Real Property Probate and Trust Law Section), and a member of the Mecklenburg County Bar Association.

    Paul received his B.S. degree in Accounting, summa cum laude, from Saint John's University, Collegeville, Minnesota, his J.D. degree, cum laude, from the University of Minnesota School of Law, and his LL.M. degree in Estate Planning from the University of Miami School of Law.

    Click here for more information about Paul.

  • Christopher N. "Chris" Hewitt

    Christopher N. "Chris" Hewitt is an attorney in the Winston-Salem office of Womble Bond Dickinson (US) LLP. He focuses his practice in the areas of generational wealth transfer planning, trust and estate administration and tax-exempt planning, and has experience assisting clients with transferring wealth during lifetime and at death and advising individual and corporate Trustees on trust administration issues.

    Chris currently serves as the immediate Past President and as a Director of the Winston-Salem Estate Planning Council, as a Director of the SECU Family House in Winston-Salem, and as a Co-Chair of the Technology Committee of the Estate Planning and Fiduciary Law Section of the North Carolina State Bar Association.

    Chris received his B.B.A. in Trust and Wealth Management from Campbell University and his J.D. from Wake Forest University School of Law.

    Chris and his wife, Andrea, live in Winston-Salem with their two children.

    Click here for more information about Chris.

  • Linda Funke Johnson

    Linda Funke Johnson is the managing attorney of Senter Stephenson Johnson PA in Fuquay-Varina. Her principal areas of practice are Estate Planning, Probate, Real Property and Guardianship.

    Linda is a Board Member of the North Carolina Bar Association Board of Governors (2019-2022), member of the Executive Committee of the Board of Governors (2021-2022) and a member of the Elder Law Section, Estate Planning and Fiduciary Law Section, and Real Property Section of the North Carolina Bar Association. She is formerly the Chair of the Estate Planning and Fiduciary Law Section (2017-2018), Co-Chair of the Legislative Committee of the same section (2015-2017), and Chair of the North Carolina State Bar Legal Specialization Committee, Estate Planning and Probate Law.

    Linda earned her Specialization designation in 2007 and became a Fellow, American College of Trust and Estate Counsel in 2018. She is previously a Co-Editor of two of her sections' publications, The Will and the Way and North Carolina Estate Administration Manual, Supplemented Sixth Edition (2006/2008).

    Linda is licensed to practice law in North Carolina, Hawaii and Connecticut. She earned her B.S. degree from Fairfield University in 1982 and her Juris Doctorate from Quinnipiac College School of Law in 1985.

    Click here for more information about Linda.

  • C. Barton "Bart" Landess

    C. Barton "Bart" Landess is the executive director of Catawba Lands Conservancy in Charlotte. Bart brings nearly 30 years of fundraising and nonprofit experience to the Conservancy and the Thread Trail. He came from the YMCA of Greater Charlotte where he served for eight years as Vice President of Major and Planned Gifts.

    Prior to this, Bart worked at the Foundation For The Carolinas in development and planned giving. He is a graduate of Davidson College, where he also worked as Assistant Vice President of Major and Planned Gifts, then General Counsel and the President's Executive Assistant. Prior to that he practiced law at Smith Helms Mulliss & Moore.

    Bart received his law degree from the University of Virginia in Charlottesville and has always been a lover of the land.

    Bart, his wife and his four children all enjoy the outdoors, especially skiing. Bart is former Chair of the North Carolina Planned Giving Council. He's also a founding member of the Institute of Philanthropy and Leadership Gift School and a former Board member of Legal Services of the Southern Piedmont (now Charlotte Center for Legal Advocacy) and former Deacon and member of the Session of First Presbyterian Church. He was part of the Charlotte Chapter of American Leadership Forum's Class V.

  • Kerri L.S. Mast

    Kerri L.S. Mast is Senior Vice President, 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. 

    Kerri received her B.A. degree, cum laude, from Wake Forest University and her J.D. degree, with honors, from Emory University School of Law.

    Click here for more information about Kerri.

  • Sandi O. Thorman

    Sandi O. Thorman is the leader of GreerWalker LLP's Estate, Gift and Trust Practice and also the Professional and Financial Services Practice.

    Sandi has more than 20 years of tax and business advisory experience with a strong focus on the professional and financial services industry which includes attorneys, architects, engineers, investment advisors, private equity funds, mortgage bankers, investment banking firms, broker dealers, and insurance companies. Sandi assists closely held companies and their owners with tax planning and compliance needs. She has significant expertise in entity selection, entity structure, ownership changes, mergers and acquisitions, succession planning, and estate planning.

    Prior to joining GreerWalker LLP in 2000, Sandi worked at KPMG in Cincinnati, Ohio.

    Click here for more information about Sandi.

  • Sara Page H. Waugh

    Sara Page H. Waugh is an associate on the Wealth and Estate Planning team at Moore & Van Allen PLLC in Charlotte. As a member of the North Carolina and Florida state bars, Sara Page advises clients with respect to their tax and estate planning needs, including the succession of management and ownership of closely held business interests. Sara Page also works to achieve her clients' charitable goals. Her practice includes the formation of non-profit corporations and private foundations, the application for tax-exempt status, and advice and counsel regarding ongoing compliance with state and federal requirements for tax-exempt organizations.

    Sara Page has been recognized as part of the Business North Carolina's Legal Elite in Tax and Estate Planning (2021) and serves as the co-Chair of the Communications Committee of the Estate Planning and Fiduciary Law Section of the North Carolina State Bar.

    Sara Page received her B.S. degree, with honors, from Davidson College and her J.D. degree from the University of Virginia School of Law.

    Click here for more information about Sara Page.

September 24, 2021
Fri 8:25 AM EDT

Duration 6H 35M

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