THURSDAY, NOVEMBER 17, 2022
8:55 Welcome and Introductions
9:00 Federal and State Update
S. Kyle Agee, Johnston Allison & Hord PA, Charlotte
Kimberly J. "Kim" Kirk, Johnston Allison & Hord PA, Charlotte
Lauren S. Martin, Johnston Allison & Hord PA, Charlotte
Review recent federal statutory developments and cases involving trust, estate, gift and income tax matters and North Carolina case law.
10:34 Legislative Update
Judith U. "Judy" Linville, Linville Law Office PLLC, Charlotte
Catherine L. Wilson, McPherson Rocamora Nicholson Wilson & Hinkle PLLC, Durham
This session provides an overview of recently enacted North Carolina statutory provisions.
11:23 Cross-Border Conundrums: Identifying and Handling International Issues in Our Daily Practice
Danielle M. Burness, McGuireWoods LLP, Raleigh
Now more than ever, international estate planning issues can affect our North Carolina clients. This session provides an overview of international estate planning concepts and discusses ways to identify and avoid common tax traps.
12:23 Lunch Break
12:53 Survey of Directed Trusts in the Carolinas
F. Patricia "Patty" Scarborough, Evans Carter Kunes & Bennett PA, Charleston, SC
Brett D. Sovine, Brown Brothers Harriman & Company, Charlotte
Speakers review statutory construction and case law governing directed trusts in the Carolinas and compare local practice against statutory framework and significant case law in Delaware.
1:57 All Things "E" (Electronic)‡
Mark J. Hale Jr., Baddour Parker Hine & Hale PC, Goldsboro
Linda Funke Johnson, Senter Stephenson & Johnson, Fuquay-Varina
Receive an update and breakdown of estate planning laws that utilize an electronic component, focusing primarily on the topic of electronic wills (e-wills). We examine the history of e-wills, any uniformity in nationwide e-wills legislation, and the current state of NC efforts to draft an e-wills law. Additionally, this session covers e-filing and its impact on NC procedures this year. Finally, the speaker highlights parts of both the Uniform Electronic Transactions Act (UETA) and the Uniform Law Commission (ULC) and their applications to e-documents for estate planning.
3:10 Tax Controversy
David D. Aughtry, Chamberlain Hrdlicka White Williams & Aughtry, Atlanta, GA
4:25 Adjourn for the day
FRIDAY, NOVEMBER 18, 2022
8:55 Introductions and Announcements
9:00 What the Cool Kids Are Doing in Estate Planning
Samuel A. Donaldson, Georgia State University College of Law, Atlanta, GA
In light of recent developments, some estate planning strategies have become especially popular. In this session, keynote speaker Sam Donaldson explains and evaluates several "hot" planning ideas, including spousal lifetime access trusts, charitable remainder trusts as beneficiaries of retirement accounts, ultra-long-term grantor retained annuity trusts (GRATs), and incomplete gift nongrantor trusts.
10:16 Reverse Engineering Estate Planning for Good
Raymond C. Odom, Northern Trust Corporation, Chicago, IL
The qualitative aspect of grantor intention is very difficult to reflect in trust language or will provisions. This complexity of human intentions and relationships should cause us to constantly and comprehensively rethink the way we frame wealth transfer communications. This session suggests that embedded in donative transfer terminology is a transformational goal for estate planning that can change our counsel, our colleagues and our clients.
11:27 Hindsight Is Everything: A Discussion of Notable (or at Least Interesting) Recent Fiduciary Litigation Cases in 2021
Keri D. Brown, Baker Botts, Houston, TX
Join featured speaker Keri Brown as she reviews 2021 fiduciary litigation cases from across the United States — covering fiduciary liability, public policy, attorney liability, charitable trusts, no-contest provisions, settlements and releases, powers of appointment, attorney-client privilege, and the fiduciary exception — and highlights from the U.S. Tax Court, as well as the implications of these cases for planning.
‡ Indicates portion providing Technology Training credit
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