Join the MSBA Taxation Law Section and the MACPA for an all new Advanced Tax Institute (ATI) Day 3: Estate Planning Issues!
This program has been the must-attend educational event for lawyers and CPAs in Maryland for almost 20 years. ATI is the only program in Maryland focused on complex tax issues for business and individuals in four different areas: Current Tax Issues and Business Tax Update, Real Estate & Partnerships, Estate Planning Issues and State and Local Tax.
With our partners at MACPA, we are proud to bring national and statewide speakers and faculty to Maryland attorneys to enrich your practice.
2024 Advanced Tax Institute (ATI): Day 3
Estate Planning Issues Agenda
8:30 a.m. – 10:10 a.m. A Practical Guide to Modifying Irrevocable Trusts with the Maryland Trust Decanting Act | Sarah Kahl, J. D., Partner, Venable LLP
Sometimes the terms of an irrevocable trust frustrate the settlor’s objectives for a variety of reasons. Since last year, Trustees have been able to take advantage of “trust decanting” as another tool to make changes to irrevocable trusts when appropriate. This session will discuss the new law, when to consider decanting as compared to other trust modification techniques, and how to complete a trust decanting with examples.
10:10 a.m. - 10:20 a.m. Break
10:20 a.m. - 12:00 p.m. Recent Developments in Federal Estate and Gift Tax | Beth Shapiro Kaufman, J.D., Partner, Lowenstein Sandler, LLP, Meghan Muncey Federman, J.D., Associate, Lowenstein Sandler, LLP, and Molefi McIntosh, J.D., LLM, Associate, Lowenstein Sandler, LLP
Ms. Kaufman, Ms. Federman, and Mr. McIntosh will discuss the hot topics and recent developments of 2024, including both new regulations and recent court decisions. They will include the impact of landmark Supreme Court decisions and will look forward to potential legislative developments in 2025.
12:00 p.m. - 1:00 p.m. Lunch
1:00 p.m. - 2:50 p.m. Special Needs Trusts| Mary E. O'Byrne, Esq., Partner, Bowie & Jensen LLC, Jeremy T. Garner, Esq., Partner, Bowie & Jensen LLC, Victoria Z. Sulerzyski, Esq., Of Counsel to Bowie & Jensen, LLC
2:50 p.m. - 3:00 p.m. Break
3:00 p.m. - 4:30 p.m. Thoughtful Uses of Life Insurance In Estate Planning: Wealth Protection and Enhancement Strategies | Adele Zilber, CFP®, CLU®, ChFC® Managing Director, Highland Capital Brokerage
During this session we will provide a basic overview of why Estate Taxes may always be a consideration for High Net Worth and Ultra High Net Worth clients and how Life Insurance can be utilized in various planning scenarios. We will cover unique ways to evaluate how Life Insurance should be evaluated and analyzed to help determine the value it can add to a plan. We will also review case studies and examples of several common client situations, how to plan around a clients asset mix, and policy structures that should be considered.
4:30 p.m. Program Adjourns
6.5 hours of credit with the surrounding MCLE states will be offered per day.
Price: $325 (Member/ Non-Member)
Register for additional days or view the full conference below:
Day 1 | Current Tax Issues and a Business Tax Update
Day 2 | Real Estate & Partnerships
Day 3 | Estate Planning Issues
Day 4 | State and Local Tax Day
View whole conference here
*Multi-day discount are automatically available once multiple days are added to your cart.
Unable to attend in-person? Virtual attendance is available.
Register for the live webcast option for Day 1.
*Please note, there will be a $25 fee for changing from IN PERSON format to Virtual.
Electronic Material Notice:
Materials for this event will be provided electronically ONLY. Please feel free to bring your own device to view the materials. We recommend that you download them prior to the event date rather than onsite.
The Maryland State Bar Association (MSBA) is committed to making its online and in-person services, products, and events accessible to everyone, including people with disabilities. To request an accommodation, please complete this form.
Price: $325 (Member/ Non-Member)