NOTRE DAME
TAX & ESTATE PLANNING INSTITUTE
100% ONLINE PROGRAM
Participate in “real-time” wherever you are located View recordings of sessions at your convenience after the Institute
Program
November 5-7, 2025
®
INTRODUCTION FACULTY
The 51st Annual Notre Dame Tax & Estate Planning Institute will be delivered exclusively online, allowing one to participate wherever one is located. The Institute will be an opportunity to become up-to-date on the legislation enacted under the One Big Beautiful Bill Act, along with any other developments, while still giving time to implement any tax planning that might be needed before year-end.
During the November 5-7 dates for the Institute, participants will be able to watch the live presentations online, with the virtual format providing the opportunity for real-time Q&A with the speakers. As part of the registration fee, participants will also have access to video recordings for all 25 sessions on a secure website for several months after the Institute, allowing you to view a session that may have taken place concurrently with a session you watched “live,” and also permitting you to see sessions if you were not able to devote the entire day to the program. We will not be able to track your engagement with respect to any recordings you do not watch “live”. You will be responsible for contacting your continuing education accrediting agency to determine your eligibility, if any, for credits by watching these non-live recordings.
By allocating 60 minutes to each session, our speakers are encouraged to use this extra time to quickly review the fundamental principles and background a topic will be based upon.
As in the past, the Institute offers topics that cover transfer tax and income tax saving techniques and practical topics, relevant for a broad range of clients, even clients not exposed to the estate tax. The Institute offers income tax topics not typically offered at other estate planning programs but that are frequently needed by clients who come to you for estate planning. For clients with a closely-held business, they frequently intend to sell their business to a third-party. The topic “Effective Strategies for the Sale of a Business” deals with the structures a seller can use when the buyer purchases the business’ assets instead of the stock in the company. For clients selling real estate who intend to use a like-kind exchange, the real estate topic will evaluate the alternative income tax strategies that are available so that the realized gain is not recognized. For clients who intend to sell a closely-held business for cash while they are living, the income taxable installment sale topic describes how an intermediary installment sale to a non-grantor family trust can continue to defer the reporting of the gain realized upon the related party sale if the related party purchaser later resells the business to a third-party for cash.
The Institute is known for its extensive and practical written materials, which will be available in downloadable form (or, for an additional charge, in print form). We hope that our broad range of practical and useful sessions, as well as our flexible virtual format, will be of value to you.
Todd Angkatavanich
ArentFox Schiff, LLP
~ New York, NY
Turney Berry
Wyatt, Tarrant & Combs, LLP
~ Louisville, KY
Maria Bourdeau
Kirkland & Ellis LLP ~ New York, NY
Jonathan Blattmachr
Pioneer Wealth Partners LLP
~ Garden City, NJ
David Blickenstaff
ArentFox Schiff, LLP ~ Chicago, IL
Stephen Breitstone
Meltzer, Lippe, Goldstein & Breitstone LLP ~ Mineola, NY
Elizabeth Carter
Louisiana State University Law Center
~ Baton Rouge, LA
Darren Case
Tiffany & Bosco, PA ~ Phoenix, AZ
Natalie Choate
Ataxplan Publications ~ Wellesley, MA
Christopher Denicolo
Gassman, Crotty & Denicolo, PA ~ Clearwater, FL
Gray Edmondson
Edmondson Sage Allen PLLC ~ Oxford, MS
Alan Gassman
Gassman, Crotty & Denicolo, PA ~ Clearwater, FL
Sandra Glazier
Sandra D. Glazier P.C. ~ Troy, MI
Claudia Grajeda
Tiffany & Bosco, PA ~ Phoenix, AZ
David Handler
Kirkland & Ellis LLP ~ Chicago, IL
Wells Hall
Nelson Mullins Reiley & Scarborough LLP ~ Charlotte, NC
Christopher Hoyt
University of Missouri School of Law
~ Kansas City, MO
Kim Kamin
Gresham Partners LLC ~ Chicago, IL
Robert Keebler
Keebler & Associates LLP
~ Green Bay, WI
Brandon Ketron
Gassman, Crotty & Denicolo, PA
~ Clearwater, FL
Sharon Klein
Wilmington Trust NA
~ New York, NY
Christiana Lazo
Proskauer Rose LLP
~ New York, NY
Carlyn McCaffrey
McDermott Will & Emery LLP
~ New York, NY
Kevin Matz
ArentFox Schiff LLP
~ New York, NY
Alan Medlin
University of South Carolina
School of Law
~ Columbia, SC
Jennifer Mendel
Barnes & Thornburg LLP
~ Chicago, IL
Anna Moody
BNY Wealth
~ Washington, D.C.
Edwin Morrow
Keller + Holland, LLC
~ Dayton, OH
Eric Penzer
Farrell Fritz PC
~ Uniondale, NY
Natalie Perry
Harrisson LLP
~ Chicago, IL
Erica Howard-Potter
Pryor Cashman LLP
~ New York, NY
Charles “Clary” Redd
Stinson, LLP
~ St. Louis, MO
Matthew Rappaport
Falcon Rappaport & Berkman LLP
~ New York, NY
Martin Shenkman
Martin M. Skenkman, PC
~ Fort Lee, NJ
Chris Siegle
JP Morgan – Private Bank
~ Scottsdale, AZ
Domingo Such
Perkins Coie LLP
~ Chicago, IL
Stacy Singer
Northern Trust
~ Chicago, IL
Thomas Tietz
Martin M Shenkman PC
~ Fort Lee, NJ
Mary Vandenack
Duggan Bertsch LLC
~ Omaha, NE
Diana Zeydel
Greenberg Traurig PA
~ Miami, FL
NOTRE DAME® TAX & ESTATE PLANNING
WEDNESDAY
1:40 - 1:45 pm (5 mins): Greeting
~ Jerome M. Hesch
1:45 - 3:45 pm | Session 1 (120 mins): Using Income Taxable Installment Sales to Related Parties To Defer Reporting the Gain Realized Upon the Later Sale of an Asset to a Third-Party
~ Chris Siegle & Ed Morrow
4:00 - 5:00 pm | Session 2A* (60 mins):
Tax Practice Before the IRS: Circular 230 Update
~ Steve Gorin
4:00 - 5:00 pm | Session 2B* (60 mins):
Walking the Line: Navigating Ethical Duties When Working With the Client’s Team of Advisors
~ Kim Kamin, Domingo Such & David Blickenstaff
THURSDAY
8:00 - 8:10 am : Welcoming Ceremonies
~ Jerome M. Hesch
8:10-9:10 am | Session 3* (60 mins):
Why the Settlor’s Material Purpose Remains Important in the Modification of Trusts
~ Eric Penzer
9:25 - 10:25 am | Session 4A (60 mins):
How to Decide if Roth IRA Conversions are as Good as You Think
~ Robert Keebler
10:40 - 11:40 pm | Session 5A (60 mins):
Remainder Purchase Marital (“RPM”) Trusts: A Novel Alternative for Significant Wealth Transfer Strategies
~ David Handler & Maria Bourdeau
11:55 am - 12:55 pm | Session 6A (60 mins):
Required Distributions From Inherited IRAs Under Final Regulations: Explanation and Planning Implications
~ Prof. Chris Hoyt
1:55 - 2:55 pm | Session 7A (60 mins):
Don’t Feel the Burn: Foot Faults and Planning Obstacles With Grantor Trusts
~ Christina Lazo & Anna Moody
3:10 - 5:10 pm | Session 8 (120 mins):
Current Developments of Importance to Estate Planners
~ Turney Berry & Clary Redd
9:25 - 10:25 am | Session 4B (60 mins):
Drafting Flexible Beneficiary Trusts
~ Jonathan Blattmachr
10:40 - 11:40 pm | Session 5B (60 mins):
Demystifying Estate Planning for the Carried Interests of Fund Managers and Promoters
~ Todd Angkatavanich & Stephen Breitstone
11:55 am - 12:55 pm | Session 6B (60 mins):
Agree Not To Agree With Buy-Sell Agreements After Connelly
~ Kevin Matz, Natalie Perry & Gray Edmondson
1:55 - 2:55 pm | Session 7B (60 mins):
Plotting the Course: Mapping Out the State Estate, Inheritance and Income Tax Opportunities and Pitfalls for the Multistate Client
~ Erica Howard-Potter & Jennifer Mendel
PLANNING INSTITUTE
FRIDAY
A
8:00 - 9:00 am | Session 9A (60 mins): Basis Boosting: Tips and Tricks for Maximizing Basis Using Powers of Appointment, Trusts and Partnerships
~ Brandon Ketron & Chris Denicolo
9:15 - 10:15 am | Session 10A (60 mins): Funding Formulas & Other Issues in Finalizing an Estate ~ Stacy Singer
10:30 - 11:30 am | Session 11A (60 mins): How an Analysis of Litigated Cases Can Improve Your Drafting and Administration of Estates and Trusts
~ Sandra Glazier
11:45 am - 12:45 pm | Session 12A* (60 mins): Why We Should All Think Twice Before Representing Married Couples ~ Elizabeth Carter & Sharon Klein
1:45 - 2:45 pm | Session 13A (60 mins):
Carefully Revoking, Terminating or Unwinding Murdered Estate Plans While the Client Is Living ~ Darren Case & Claudia Grajeda
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~ Prof. Alan Medlin & Tom Tietz 1:45 - 2:45 pm | Session 13B (60 mins): SLATs for the Mass Affluent, Even Without An Estate Tax ~ Martin Shenkman & Mary Vandenack choose from the
3:00 - 4:00 pm | Session 14 (60 mins): Returning Assets in Irrevocable Trusts Back to a Decedent ~ Diana Zeydel & Carlyn McCaffrey
4:15 - 5:45 pm | Session 15 (90 mins): When Retirement Benefits are Payable to a Trust ~ Natalie Choate
8:00 - 9:00 am | Session 9B (60 mins): Effective Strategies for the Sale of a Business Held by a S Corporation
~ Wells Hall 9:15 - 10:15 am | Session 10B (60 mins):
Creditor Protection Techniques Other Than Asset Protection Trusts
~ Alan Gassman
10:30 - 11:30 am | Session 11B (60 mins):
Real Estate Income Tax Strategies Estate Planners Need To Know and Evaluate ~ Matthew Rappaport & Stephen Breitstone
11:45 am - 12:45 pm | Session 12B*† (60 mins):
Cyber Security and Practicing Remotely
PROGRAM INFORMATION
The Institute will be held online November 5, 6 and 7, 2025. The 2025 Institute will be delivered exclusively online via the Cvent Attendee Hub, allowing one to participate wherever located. This virtual format (including our popular dual-track approach) will allow you to participate online in real time with the speakers, including opportunities for Q&A, and will be structured to qualify for continuing education credit to the extent allowed by the respective accrediting agencies. As an added bonus, we plan to record videos of all the sessions and your registration fee will include online access to these recordings for later viewing at your convenience (enabling you, for example, to view the dual-track sessions that you don’t attend "live"). The Institute, as always, offers an impressive panel of speakers who will discuss practical topics relevant to a broad range of clients, even those not exposed to the estate tax.
This program will use Eastern Time (same as New York City).
REGISTER ONLINE AT:
Continuing Education Certification
For those attendees desiring certification of attendance at the program, the Institute will provide attendance logs and will issue certificates of attendance. The program will afford up to 17 actual hours of continuing education, including up to 3.00 hours of ethics and up to 1.00 hours of technology. Each continuing education accrediting agency determines the number of continuing education hours (including ethics and technology) it will accept for accreditation.
Registration - register online using the above link
Attend in person
• $925 for the entire program (2½ days)
Fee includes access to download all the papers before the Institute.
Optional Items:
• $175 - Printed Outline Books
Confirmations
Confirmations will be emailed.
System Requirements For Live Streaming:
• Must have internet connection
• Attendees are encouraged to join via desktop computer to ensure all system functionalities are active, including the live polling function required to qualify for Continuing Education credits
Technical Support:
Technical support to assist with logging into the Cvent Attendee Hub and connecting to individual sessions will be available on the day of the program. One week prior to the program an informational email will be sent containing basic logistic and technical information. Included will be a basic troubleshooting guide as well as direct contact information to gain assistance if required on the day of the program.
Notre Dame, Indiana 46556