12 adv estate plan strat

Advanced Estate Planning Strategies Course

18th Annual

SA N TA F E

HIGHLIGHTS A highly interactive conference among expert panelists and attendees. This course will address four high-level estate planning topics you struggle with in your daily practice. The topics will include advanced discussions on: • His, Her or Their Property - A Discussion of Marital Property Issues Affecting the Estate Planning Practice • Use It Before You Lose It: Efficient and Effective Use of the $5 Million Gift Tax Exemption • Now You See It Now You Don’t: The Impact of Contracts and Constraints on Disposition of Assets at Death • Let Me Speak with the Manager! Planning with Business Assets

MCLE CREDIT | 13 HOURS (2 ETHICS)

Course materials on a USB drive only. Bring your laptop.

LIVE Santa Fe, NM April 12-13, 2012

TexasBarCLE presents the 18th Annual

Advanced Estate Planning Strategies Course Cosponsored by the Real Estate, Probate and Trust Law Section of the State Bar of Texas TexasBarCLE Advanced Courses are sponsored by LexisNexis, a division of Reed Elsevier Inc.

live Santa Fe, NM |

April 12-13, 2012

El Dorado Hotel

Wednesday 6:15 – 8:00 p.m.

Welcoming Social – Check in for the course and meet your colleagues Sponsored by Bernstein Global Managment

8:15

8:30

Registration Continental Breakfast Sponsored by Howard Frazier Barker Elliott, Inc

Noel C. Ice II, Fort Worth Cantey Hanger

Stephanie Donaho, Houston Locke Lord

12:45 Half-Hour Networking Break

Sponsored by

Cumberland Trust and Investment Company

1:15 Use It Before You Lose It: Efficient and Effective Use of All or Part of the 5 Million Dollar Gift Tax Exemption (or Whatever Amount It Is in 2013 and Beyond) 3 hrs (.5 hr ethics)

Welcoming Remarks Course Director Michael V. Bourland, Fort Worth Bourland, Wall & Wenzel His, Her or Their Property - A Discussion of Marital Property Issues Affecting the Estate Planning Practice 3 hrs (.5 hr ethics) • Characterizing interests in and distributions from trusts and family businesses • Planning around and for reimbursement and fraud on the community claims • Planning for the retirement plan upon the death of the participant or the participant’s spouse • Coordinating the disposition of non-probate and probate assets • Creating and funding the revocable trust • Dealing with liabilities and non-pro rata funding

following first spouse’s death • Solving all the problems of the world with a “pre-nup” or a “post-nup”

Panelists Alvin J. Golden, Austin Ikard Golden Jones

11:45 Luncheon Presentation: State of the Estate Tax 1 hr

Ronald D. Aucutt, McLean, VA

McGuireWoods

7 hours including 1 hour ethics

11:30 Break - Lunch Provided

Thursday 7:45

Members of the Real Estate, Probate and Trust Law Section save $25!

Moderator Thomas M. Featherston Jr., Waco Mills Cox Professor of Law Baylor University School of Law

Through the use of hypothetical (but realistic) factual scenarios, the panel will examine and analyze tax effective and efficient ways to use the taxpayer’s available gift tax applicable exclusion in 2012 and beyond. Traditional and cutting edge arrangements will be reviewed and, time permitting, shall include:

• Outright gifts • Loan forgiveness • Gifts to GRATs • Gifts or sales to intentionally defective grantor trusts • Gifts or sales to beneficiary grantor trusts • Gifts to irrevocable life insurance trusts • Gifts to lifetime credit shelter trusts (including mutual but non-reciprocal spousal credit shelter trusts) • Net gifts • The economics of paying gift tax and surviving for three years versus transfers at death • How basis adjustments should factor into whether to use the $5/$10 million gift tax exemption • The impact, if any, of the “clawback” concept

Moderator

Santo Bisignano, Dallas

Bisignano and Harrison

MCLE CREDIT 13 HOURS (2 ETHICS) MCLE COURSE NO: 901235406

Applies to the College of the State Bar of Texas and to the Texas Board of Legal Specialization in Estate Planning and Probate Law and Tax Law. 2

Panelists Mickey R. Davis, Houston Davis & Willms

Moderator Rhonda H. Brink, Austin Law Offices of Rhonda H. Brink

Darin N. Digby, San Antonio Schoenbaum, Curphy & Scanlan

Stephen Akers, Dallas Bessemer Trust

Panelists Hal Moorman, Brenham Moorman, Tate, Urquhart, Haley, Upchurch & Yates

4:15

Adjourn to cocktail party and reception Sponsored By: Frost Financial Management Group

Sarah Patel Pacheco, Houston Crain Caton & James

Melissa J. Willms, Houston Davis & Willms

11:30 Break - Lunch On Your Own 1:00

Friday

6 hours including 1 hour ethics

• Shareholder oppression • Succession issues • Family meetings • Integration of business structure with estate planning documents • Family vs. non-family employees/owners • Conflicts among family members and owners

8:00 Continental Breakfast

Sponsored by Howard Frazier Barker Elliott, Inc

8:25 Morning Announcements 8:30

Now You See It Now You Don’t: The Impact of Contracts and Constraints on Disposition of Assets at Death 3 hrs (.5 hr ethics)

Moderator Shannon G. Guthrie, Bedford Benenati Law Firm

• Analyzing what “non-probate”really means and examining the impact of agreements concerning such assets • Determining the affect of beneficiary designations on

ownership and potential claims and contests • Examining contractual restrictions such as those arising in settlements, marital property agreements, and business succession plans • Considering statutory and third-party restraints on the administration and distribution of assets • Partitioning community property with or without a revocable trust • Updating concerns about retirement plan benefit

dispositions, including exemptions • Integrating non-probate assets in disposition and funding of decedents’ estates

Mark your calendar!

Let Me Speak with the Manager! Planning with Business Assets 3 hrs (.5 hr ethics)

Panelists

Michael J. Cenatiempo, Houston

Cenatiempo & Ditta

Jeffrey N. Myers, Fort Worth Bourland, Wall & Wenzel

Gene Wolf, El Paso

Kemp Smith

4:00

Adjourn

Join us for the 36th Annual

Advanced Estate Planning & Probate Course

livE

San Antonio

VIDEO Houston

June 27-29, 2012

We wish to thank our sponsors:

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August 1-3, 2012

fyi

I N F O R M A T I O N Ways to Save on This Course!

Real Estate, Probate and Trust Law Section Members Save $25 Not a member? To join, e-mail sections@texasbar.com or phone 800-204-2222, x1425. Please do not send Section membership payment with your registration fee.

Earn Discounts by Registering Five or More from your firm or agency. Contact Firm & Group Sales Manager Laura Angle of TexasBarSolutions at 512-250-5575 or laura.angle@texasbar.com.

State Bar Policy §7.03.06 Allows Active State and Texas-area Federal Judges Special Consideration for Attendance provided (1) the course is directly related to their tribunal’s jurisdiction, (2) they are full-time judges or judges retired under the Texas Judicial Retirement System and (3) space is available for all paying registrants. This privilege does not extend to receivers, trustees, court staff, or persons serving part-time in any judicial capacity. NOTE: Judges must actually attend to receive course materials.

Parking Information for Attendees Not Staying at the Hotel is subject to change without notice and is not a guarantee of available space.

Parking at the El Dorado Hotel is valet only and is $22/day.

If You Need Special Accommodations to Attend, please contact us as soon as possible at 800-204-2222, x1797.

Registered But Can’t Attend? You May Request a Refund.

Mail or fax (512-427-4443) your request so that we receive it at least one business day before the program. Registrants who do not attend will be sent the course materials on a USB drive.

FREE TO OUR REGISTRANTS! PDFs of Course Materials, will be available to registrants 6-8 weeks after the course. Provide us your e-mail address when preregistering and we’ll alert you when these benefits are available and how to access them. There’s no extra charge; as a registrant, you’re already entitled!

Reserve Your Hotel Room Early Hotel rooms have been blocked at special rates on a space available basis. To make a reservation, contact the hotel and indicate that you will be attending this State Bar of Texas course.

Santa Fe Live

El Dorado Hotel 309 W. San Francisco Santa Fe, NM 87501 (800) 955-4455 $209/night Deadline: March 12, 2012 www.eldoradohotel.com

Course Director Michael V. Bourland...................................................Ft. Worth

Planning Committee Santo Bisignano ............................................................. Dallas Rhonda Brink.................................................................. Dallas Darin Digby.......................................................... San Antonio Thomas M. Featherston. Jr. �������������������������������������������� Waco Robert W. Goff, Jr................................................. Wichita Falls Alvin J. Golden............................................................... Austin Shannon G. Guthrie..................................................... Bedford R. Hal Moorman........................................................ Brenham Jeffrey N. Myers.........................................................Ft. Worth Sarah Patel Pacheco.................................................... Houston Melissa J. Willms......................................................... Houston Gene Wolf.................................................................... El Paso

TexasBarCLE Planning Team Hedy Bower.................................Director of Program Planning Mary McDonald.......................................Program Coordinator

Real Estate, Probate and Trust Law Section of the State Bar of Texas

Tweet About This Course! Include hashtag #TBCLEepstrat Policy of Impartiality The State Bar of Texas does not endorse political candidates. When a candidate for public office is included in promotion for or participates in a TexasBarCLE event, the State Bar is not taking a position for or against anyone’s candidacy.

Connect with TexasBarCLE

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Craig S. Adams................................................................ Chair Robert Allen “Doc” Watson......................Chair-Elect/Secretary Lisa H. Jamieson.........................................................Treasurer David A. Weatherbie................................Immediate Past Chair

State Bar of Texas Bob Black.................................................................. President Beverly Godbey...........................................Chair of the Board Buck Files..........................................................President-Elect Terry Tottenham.................................Immediate Past President Natalie Cobb Koehler....................................... TYLA President Deborah Bullion..................................... Chair, CLE Committee Allan K. DuBois............................ Chair, Board PDP Committee Michelle E. Hunter........................................ Executive Director Patrick A. Nester......................................Director, TexasBarCLE

Registration Form

w a y s

Online

Phone

Fax

Mail

TexasBarCLE.com credit card only

800-204-2222, x1574 during business hours credit card only

512-427-4443 credit card only

State Bar of Texas - CLE LB #972298 P. O. Box 972298 Dallas, TX 75397-2298 check or credit card

t o

Registering five or more?

E-mail Laura Angle at laura.angle@texasbar.com for group discount information.

Advanced Estate Planning Strategies Course 2012 1

Check one box:

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LIVE Santa Fe, NM April 12-13, 2012 q Regular Registrants . . . . . . . . . . . . . . . . . . . . . . . $845 q Qualifying Judges (see “State Bar Policy,” inside) . . . $150

r e g i s t e r

5075

I’m entitled to a discount on the course: $25 OFF because (choose 1 box only) I’m a member of the q Real Estate, Probate and Trust Law Section q State Bar College Classic Membership

(No discounts under #2 apply. Proceed to #4.)

q Legal Administrators or Paralegal Division OR q I am licensed 2 years or less.

Your registration Includes

$ ___________ is my total for the course and materials.

• Continental breakfast both days • Lunch on Thursday

q State Bar College Gold Membership (complimentary admission)

• Course materials on USB drive only-bring your laptop

Questions? Visit texasbarcollege.com

• Socials on Wednesday and Thursday

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I can’t attend. Just send course materials.* FREE Shipping & Handling

4

I am paying by:

q Course materials on USB drive . . . $155 each†

q Check (enclosed) payable to the State Bar of Texas for $__________ q Visa

q MasterCard

q AMEX

q Discover

PLEASE PRINT LEGIBLY Account No._______________________________________ Exp. Date__________ Name on card (Please print) ___________________________________________________________________

*PDFs of course materials will be available for purchase 6-8 weeks after the course in the Online Library at TexasBarCLE.com. Registrants receive access to the PDFs at no additional charge (see “Free for Our Registrants” on p. 4.) †Plus 8.25% sales tax on total.

Signature ___________________________________________________________________________________ Please include sales tax or attach

State Bar Membership No. ___ ___ ___ ___ ___ ___ ___ ___ Name____________________________________________ Firm Name/Court ___________________________ Address for Bar-Related Mail ___________________________________________________________________

an exemption certificate. Book and USB orders are shipped separately and filled 4-6 weeks after the live program. A bill will be sent unless a credit card charge is authorized on this form.

QUESTIONS?

City/State_ ________________________________________________ Zip_ ______________________________ • 800-204-2222, ext 1574 Phone ( ) _________________________________ Fax ( ) _____________________________________ • 512-427-1574 E-Mail: _____________________________________________________________________________________ A confirmation of your registration will be sent to the e-mail address you provide.

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