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2022 Basics of Estate Administration

8:25        Welcome and Introductions

8:30        Pre-qualification Procedures and Exceptions to Formal Administration

Kristyn G. Whitaker, Jones Branz Whitaker LLP, Raleigh

This session explains the gathering of information and other pre-qualification procedures, assets not subject to administration, small estates, summary administration, family allowances, estates composed of only real estate and transfers of motor vehicles.

9:30        Break

9:40        Qualification and Post-qualification Procedures

Joseph H. "Jay" Williams, Lowe & Williams PLLC, Mount Airy

Learn about the qualification procedures for testate and intestate estates, determination of beneficiaries and other post-qualification procedures.

10:40      Break

10:50      Handling Assets

Walter B. Burwell Jr., Pinna Johnston & Burwell PA, Raleigh
Daniel B. Finch, Envisage Law, Raleigh

This presentation addresses how to handle bank accounts, certificates of deposit, stocks, bonds, mutual funds, life insurance, government bonds, and income tax refunds. It also discusses the specifics of handling real property, tangible personal property, motor vehicles, mobile homes, and beneficial interests in trusts and other estates.

11:50      Lunch Break

12:20      Handling Business Interests

Holly B. Norvell, Johnston Allison & Hord PA, Charlotte

Explore the handling of business interests, including sole proprietorships, partnerships, limited liability companies, C and S corporations, and professional corporations.

12:50      Break

1:00        Handling Retirement Accounts

Charlie D. Brown, Brown Estate Planning & Elder Law, Graham

Walk through the basics of handling employee benefit plans, individual retirement accounts and annuities.

1:45        Break

1:55        Inventories, Accountings and Distributions

Monica C. Berry, Ingersoll Firm PLLC, Winston-Salem

This session covers inventories, annual and final accounts, distributions and apportionment.

2:40        Break

2:50        Estate Taxation

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

Receive an overview of federal estate tax.

3:35        Break

3:45        Decedent's Tax Returns

Charles E. Davis, Poyner Spruill LLP, Raleigh

Listen as the presenter discusses final income tax returns, estate and trust income tax returns, gift tax returns and tax returns for other states.

4:45        Adjourn

Description

Estate administration can be a lengthy and complex process rife with potential pitfalls and costly missteps. Even the most seemingly straightforward case can quickly become challenging to navigate. So, where do you start? What documentation do you need? Which of the decedent’s assets are subject to administration and which are not? What paperwork needs to be filed (and when)?

Get the answers to these and many other practical questions as seasoned practitioners guide you through the mechanics of the entire process, from file organization to final distribution of assets.

Contributors

  • Monica C. Berry

    Monica C. Berry is an associate attorney with Ingersoll Firm PLLC in the Winston-Salem. She is a member of the North Carolina Bar and her principal areas of practice are in estate planning and estate administration.

    While in law school, Monica was a teaching assistant for the Elder Law Clinic and the 1L Legal Analysis, Writing and Research classes. She was also on the Executive Board of Women in Law and was the creator and coordinator for the Women in Law/Girl Scouts Mock Trial Pro Bono Project. She was the recipient of the CALI Excellence for the Future Award for Aviation Law and recipient of the North Carolina Association of Women's Attorneys Sarah Parker Scholarship Award. She was also a member of the Pro Bono Honors Society.

    Monica received her B.A. degree, cum laude, from Wake Forest University with a double major in Sociology, with a Concentration in Crime and Criminal Justice, and Spanish. She received a Certificate in Cybersecurity: Strategy and Implementation from the Wake Forest University Charlotte Center in Fall 2015 and received her J.D. degree from Wake Forest University School of Law in 2017.

    Click here for more information about Monica.

  • Charlie D. Brown

    Charlie D. Brown is an attorney and owner of Brown Estate Planning & Elder Law in Graham. He is a Board Certified Specialist in Estate Planning and Probate Law, focusing his practice on the transfer and protection of assets.

    Charlie has been in private practice with a multi-city law firm, has been a tax advisor with Arthur Andersen, a trust officer with Wachovia Bank, a realtor, a choir director, a wedding singer, a fire extinguisher salesman, and once was paid to dance and sing in a Lion costume.

    Charlie has been named one of North Carolina's "Legal Elite" by Business North Carolina, (2013 most recently), was named one of the "Rising Stars" and a "Super Lawyer" (2013) in the North Carolina publication Super Lawyers. He recently received a Peer Review Rating from Martindale Hubbell of "AV". In 2006, he was named one of the "40 Under Forty" business leaders in the Triad. He recently served on the Section Council for the North Carolina Bar Association's Estate Planning & Fiduciary Law Section, and he is the former chair of the State Bar's committee that tests attorneys who seek to become estate planning specialists.

    Charlie has served on the Boards of Directors of the Wake County Center for Volunteer Caregiving, the Alamance Foundation, the Alamance/Caswell Red Cross, the Community Theater of Greensboro and the Alamance Community College Foundation. He established the ACC Foundation's annual "Donor Recipient Reception" and led the Red Cross' first "Hero" campaign.

    Charlie graduated, magna cum laude, from the undergraduate school and then obtained both his MBA and J.D. (Law Review Editor) from Wake Forest University.

    A native North Carolinian, Charlie married his high school sweetheart and has three children. He is active in local theater, having appeared in the Community Theater of Greensboro's productions of "My Way: a Musical Tribute to Frank Sinatra," "Peter Pan," "CTG's 60th anniversary show,"; "the Wizard of Oz" and in Centerstage on Main's production of "Guys and Dolls."

    Click here for more information about Charlie.

  • Walter B. "Brodie" Burwell Jr

    Walter B. "Brodie" Burwell Jr. is a partner at Envisage Law, formerly Pinna Johnston & Burwell PA, in Raleigh. His practice areas include: LLCs, Partnerships, Corporations, Taxation and Accounting, Wills, Trusts, Powers of Attorney and Administration, Charitable Foundations and Split-Interest Gifts and Property Ownership and Transfer.

    Brodie earned his undergraduate degree at the University of North Carolina at Chapel Hill and completed course work in preparation for the CPA exam at North Carolina State University. Brodie received his law degree from Campbell University and has been licensed in North Carolina since 1984.

    Click here for more information about Brodie.

  • Charles E. "Charlie" Davis III

    Charles E. "Charlie" Davis III is an associate of Poyner Spruill LLP in Raleigh. He practices primarily in the areas of estate planning and administration, tax, and business law. He also works with businesses on their general corporate and tax planning legal needs.

    Charlie is a Board-Certified Specialist in Estate Planning and Probate Law by the North Carolina State Bar Board of Legal Specialization. He is a member of the North Carolina Bar Association's Estate Planning and Fiduciary Law Section.

    Charlie received his B.S. degree with highest distinction from the University of North Carolina at Chapel Hill in 2011 and his J.D. degree with high honors from the University of North Carolina at Chapel Hill School of Law in 2014.

    Click here for more information about Charlie.

  • Daniel B. Finch

    Daniel B. Finch is a partner at Envisage Law in Raleigh. His main practice areas include: Administration of Trusts, Estates & Probate, Wills, Trusts, Powers of Attorney and Administration, Tax Audits, Workouts & Tax Controversy and Corporate & Business Law. He often assists families immediately after the loss of a loved one, assisting with all facets of probate, estate and trust administration, and tax issues that arise in this context. Daniel also represents individuals and corporations in response to notices from the IRS and the North Carolina Department of Revenue, in connection with deficiencies, audits, and other tax controversies.

    Daniel served as one of the attorney public administrators in Wake County for six years, from 2003 to 2008. During this time, he was regularly requested by the Clerk of Superior Court to serve as the Administrator of a decedent's estate or as the Guardian of the Estate for an incompetent individual. Serving in this capacity provided him with valuable experience in the many aspects of estate and guardianship administration, as well as an appreciation for the difficult job of the Office of the Clerk of Superior Court. Daniel's years of experience in estate and trust administration also guide his philosophy in crafting estate plans, with an emphasis on the practical.

    Daniel was born in Oxford in 1975. He graduated from North Carolina State University in 1997 with a Bachelor of Arts degree in Political Science and a minor in Business Administration. He graduated from Campbell University School of Law with a JD degree and Campbell University School of Business with an MBA, both in 2001. After graduation, he practiced with the firm Pinna Johnston Burwell PA from 2001, and as a partner from 2005, until the merger of Pinna Johnston & Burwell with Envisage Law in 2021.

    Daniel was recognized by Super Lawyers in 2012 as a Rising Star and was recognized by Business North Carolina Magazine in 2021, as one of Business North Carolina's Legal Elite, in the category of Tax and Estate Planning.

    Daniel has two children and has been married to Julie since 1999.

    Click here for more information about Daniel.

  • 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.

  • Marc W. Ingersoll

    Marc W. Ingersoll is the managing partner of Ingersoll Firm PLLC in Winston-Salem. The focus of his practice is in the areas of wills and trusts, elder law, estate administration, business and tax law. His experience includes the preparation of simple and complex estate planning documents advising clients of the transfer tax consequences of various estate planning transactions; the establishment of new limited liability companies (LLC'S) and corporations; and the representation of clients in estate administration.

    Marc is a member of the Forsyth County Bar, North Carolina Bar Association and The Estate Planning Council of Winston-Salem. He is also a member of The National Academy of Elder Law Attorneys.

    Marc received his B.S. degree in Accounting from Bob Jones University in 1986 and his J.D. degree, graduating with distinction, from Wake Forest University School of Law in 1990.

    Click here for more information about Marc.

  • Holly B. Norvell

    Holly B. Norvell is a partner with Johnston Allison & Hord PA 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.

    Holly 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. She is a Certified Public Accountant and is licensed to practice law in North Carolina and Texas.

    Holly received her B.B.A. in Accounting, with high honors, in 1996, her M.P.A. in Taxation in 1996 and her J.D., with honors, in 2002, all from the University of Texas.

    Click here for more information about Holly.

  • Kristyn G. Whitaker

    Kristyn G. Whitaker is a partner at Jones Branz Whitaker LLP in Raleigh.

    Kristyn was admitted to the North Carolina State Bar in 2013 after graduating from Duke University School of Law. Prior to attending Duke, she graduated, cum laude, with honors from Florida State University with a degree in political science and international affairs.

    Kristyn is an active member of the Triangle community, as a foster and volunteer for a local dog rescue, as a volunteer attorney for the Duke Law Cancer Clinic and as an advisor for a student women's organization at Duke University. She lives in Mebane with her two daughters, Elliott Grace and Palmer Jean, and their two rescue dogs, Lilah & Kinley.

    Click here for more information about Kristyn.

  • Joseph H. "Jay" Williams

    Joseph H. "Jay" Williams practices at Lowe & Williams PLLC in Mount Airy.

    Originally from Shelby, Jay received his undergraduate degree from Wake Forest University. Upon Graduating from Cumberland School of Law at Samford University in 1994, Jay moved to Mount Airy to begin practicing law.

    Click here for more information about Jay.

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February 10, 2022
Thu 8:25 AM EST

Duration 8H 20M

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