2014 Stanley M. Johanson

Estate Planning Workshop

Austin Dec 5, 2014 Radisson Hotel and Suites, Austin-Downtown
Conference Concluded

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SPONSORS
Bracewell & Giuliani LLP
Branscomb | PC
Caplin & Drysdale, Chartered
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Martens, Todd, Leonard & Taylor
Sidley Austin LLP

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Overview

The tradition continues—Professor Stanley M. Johanson’s popular one-day Estate Planning Workshop offers timely topics, lively discussion and practical advice.

2014 program highlights include:

Professor Johanson’s Recent Developments Affecting Estate Planning provides the most current updates and “hot” estate planning topics
Stephen R. Akers, Bessemer Trust, Dallas, TX, presents Estate Planning for Married Couples with Estates of $2M to $10M
Learn cutting-edge tricks and tips to maximize basis while still giving effect to your client’s estate planning goals from Mickey R. Davis, Davis & Willms, PLLC, Houston, TX
Charles M. Meadows Jr., Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P., Dallas, TX, provides insight on handling the ‘sensitive’ estate planning examination
Estate Planning Workshop brings together all Workshop faculty to address practical and ethical concerns faced by practitioners, and to discuss the hot-button issues stemming from recent cases, rulings and regulation

Come early on Wednesday for the 62nd Annual Taxation Conference for the latest developments in tax regulations, policy and legislation.

Event Schedule

Program is subject to change.
All times are Central Time Zone.

Time

Credit

Subject

Speaker
Friday Morning, Dec. 5, 2014
Presiding Officer:
Stanley M. Johanson, The University of Texas School of Law - Austin, TX
7:30 am

Registration Opens

Includes continental breakfast.
8:15 am

Welcoming Remarks
8:30 am

1.25 hrs

Recent Developments Affecting Estate Planning

Recent cases, regulations, rulings and other "hot" estate planning topics relating to valuation issues, new basis at death rule, marital deduction, portability election, qualified plans and IRAs, and more.

Stanley M. Johanson, The University of Texas School of Law - Austin, TX
9:45 am

Break
10:00 am

1.00 hr

Planning for New Basis at Death

Historically large federal gift and estate tax exemptions plus the availability of portability mean that for many taxpayers, estate and gift taxes are simply no longer a primary concern. For most of our clients, there is a new emphasis on maximizing a taxpayer's basis in property acquired from a decedent. Learn cutting-edge tricks and tips to maximize basis while still giving effect to your client's estate planning goals.

Mickey R. Davis, Davis & Willms, PLLC - Houston, TX
11:00 am

1.00 hr

Estate Planning for Beneficiaries Who May Need Long-Term Care

Why revocable trusts impede medicaid eligibility, how a simple testamentary trust can protect medicaid benefits, why there is no real income limit for nursing home benefits, and how to avoid common Medicaid "transfer traps."

H. Clyde Farrell, Farrell & Pak PLLC - Austin, TX
Bliss Burdett Pak, Farrell & Pak PLLC - Austin, TX
12:00 pm

Pick Up Lunch

Included in registration.
Friday Afternoon, Dec. 5, 2014
Presiding Officer:
Stanley M. Johanson, The University of Texas School of Law - Austin, TX
LUNCHEON PRESENTATION
12:20 pm

0.75 hr

Handling the Sensitive Estate Tax Examination

Girlfriends and boyfriends, prior unreported gifts, other omitted assets, open income tax audits, decedents previously involved in illegal activities, undervalued assets, cash hoards, potential executor liability and discharge from liability under 6905 (estate tax) and 2204 (income tax), potential criminal restitution claims and priority of claimants, criminal gift and estate tax cases, and failure to file and failure to pay issues are covered.

Charles M. Meadows Jr., Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. - Dallas, TX
1:05 pm

Break
1:20 pm

1.00 hr

Estate Planning for Married Couples with Estates of $2M to $10M

Large estate exemptions and portability have totally revised planning paradigms. Critical issues include planning around portability, the increased relative importance of structuring around flexibility to achieve basis step-up, and changed paradigms regarding trust income taxes and distribution planning. Traditional non-tax issues, such as trustee selection and asset protection planning (including divorce planning), are also addressed.

Stephen R. Akers, Bessemer Trust - Dallas, TX
2:20 pm

Break
2:30 pm

1.50 hrs
0.75 hr ethics

Estate Planning Workshop

The Workshop addresses practical and ethical concerns commonly faced by practitioners in the estate planning area, covering hot-button issues stemming from recent cases, rulings and regulations (final and proposed). Gain insight on current "hot" estate planning techniques.

Moderator:
Stanley M. Johanson, The University of Texas School of Law - Austin, TX
Panelists:
Stephen R. Akers, Bessemer Trust - Dallas, TX
Patricia A. Cain, Santa Clara University School of Law - Santa Clara, CA
Mickey R. Davis, Davis & Willms, PLLC - Houston, TX
H. Clyde Farrell, Farrell & Pak PLLC - Austin, TX
Jerome M. Hesch, Berger Singerman LLP - Miami, FL
Charles M. Meadows Jr., Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. - Dallas, TX
Bliss Burdett Pak, Farrell & Pak PLLC - Austin, TX
4:00 pm

Adjourn

Download Schedule

Conference Faculty

Stephen R. Akers

Bessemer Trust
Dallas, TX

Patricia A. Cain

Santa Clara University School of Law
Santa Clara, CA

Mickey R. Davis

Davis & Willms, PLLC
Houston, TX

H. Clyde Farrell

Farrell & Pak PLLC
Austin, TX

Jerome M. Hesch

Berger Singerman LLP
Miami, FL

Stanley M. Johanson

The University of Texas School of Law
Austin, TX

Charles M. Meadows Jr.

Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.
Dallas, TX

Bliss Burdett Pak

Farrell & Pak PLLC
Austin, TX

Planning Committee

Stanley M. Johanson—Chair

The University of Texas School of Law
Austin, TX

Stephen R. Akers—Co-Chair

Bessemer Trust
Dallas, TX

Mickey R. Davis—Co-Chair

Davis & Willms, PLLC
Houston, TX

Credit Info

Austin

MCLE Credit

Texas – 6.50 hrs | 0.75 hrs Ethics
Legal Specialization(s): Estate Planning and Probate Law, Tax Law

You may claim your credit online in Your Briefcase, and UT Law CLE will report credit on your behalf to the State Bar of Texas. A Certificate of Attendance will be provided in Your Briefcase for your records. The system reports Texas CLE credit every Tuesday. If you are claiming credit in the last week of your birth month, self-report your CLE credit directly to the State Bar of Texas at texasbar.com, using the course number provided on your certificate of attendance.

California – 6.50 hrs | 0.75 hrs Ethics

You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. UT Law CLE is required to provide the State Bar with electronic attendance records for any MCLE participatory activity within 60 days of completion of the activity. The California licensee is responsible for reporting their compliance/credit hours earned to the State Bar at the end of their reporting period directly to the State Bar of California at calbar.ca.gov. UT Law CLE will maintain Attendance Records for four years.

Oklahoma – 8.00 hrs | 1.00 hrs Ethics

You must claim and certify your credit online in Your Briefcase, then you will then be provided a Certificate of Attendance for your records. UT Law CLE will report credit on your behalf to the Oklahoma Bar Association within 30 days after the conference.

Other Credit

Certified Financial Planner (CFP) – 8.50 hrs

This course has been approved for Certified Financial Planner (CFP) credit. UT Law CLE will report your credit for you, but we do require that you claim the credit in your Briefcase and ensure your CFP number is add in your account. Contact us at accreditation@utcle.org if you have additional questions.

You can learn more at: http://www.cfp.net/

National Accounting CPE – 7.50 hrs

The University of Texas School of Law is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Delivery Method: Group-Live (UT Law CLE is a provider of NASBA Group-Live credit only, which excludes online offerings.

To comply with NASBA Standards, attendees claiming CPE credit must sign in to verify attendance for each segment. Attendance sign-in sheets will be available at the registration desk. You will need your CPA license number to sign in. A CPE Certificate of Completion will be provided at the conclusion of the conference.

Reporting: CPAs are responsible for reporting CPE credits earned to their state's accountancy board, and must retain appropriate documentation of their participation in learning activities. Visit your state’s reporting website for more information or www.nasba.org.

Key Dates

Austin – Dec 5, 2014 – Radisson Hotel and Suites, Austin-Downtown

Conference Concluded

Buy

Austin

Individual
Last day for $325.00 Regular pricing: Nov 21, 2014

$375.00 for registrations received after this time

Group (5 registrants minimum)
Last day for $295.00 Regular pricing: Nov 21, 2014

$345.00 for registrations received after this time

Group (10 registrants minimum)
Last day for $260.00 Regular pricing: Nov 21, 2014

$310.00 for registrations received after this time

Last day for cancellation (full refund): Nov 24, 2014

$50 processing fee applied after this date

Last day for cancellation: Dec 1, 2014

Venue

Radisson Hotel and Suites, Austin-Downtown

111 E. Cesar Chavez Street
Austin, TX
512.478.9611 (reservations)

Accommodations

$149 room rate good through November 2, 2014 (subject to availability).

Reserve your room online.

Parking Information

$3 daily self-parking; $8 overnight self-parking; $24 valet parking

Our Sponsors

Thank you to our sponsors! Click each logo below to learn more.

Bracewell & Giuliani LLP

Bracewell & Giuliani’s tax group has significant experience with the tax issues arising in transactions in all aspects of the energy industry including upstream and midstream oil and gas, oil field services, power generation and transmission and renewables. We also render critical tax advice in transactions including acquisitions and dispositions, reorganizations, debt and equity financing and financial transactions including hedging arrangements. Additionally, members of our team have a tremendous depth of experience in estate tax planning. Understanding that estate planning is a very personal process, we treat our attorney-client relationships as paramount. Our experience enables us to pursue a variety of sophisticated strategies to assist our clients in protecting their wealth for future generations in the most tax-efficient manner possible. No matter what the tax issue, Bracewell attorneys are committed to the relationship and understanding of each client's goals and concerns.
www.bgllp.com
Branscomb | PC

Branscomb | PC’s tax group provides comprehensive tax planning and advice to individuals, business entities, trustees, and personal representatives of estates. We have substantial experience in tax-free reorganizations and sales of businesses, tax-free spin-offs of branches or divisions of businesses, planning for investment in and divestment of oil and gas, planning with respect to settlements and jury awards in tax litigation, and planning for infusion of capital into existing businesses. Our estate tax planning group specializes in helping clients minimize the transfer tax cost of passing wealth on to subsequent generations. Our tax lawyers regularly handle Internal Revenue Service audits, protest letters contesting tax adjustments and penalties, administrative proceedings, appeals, and estate and gift tax disputes that include the valuation of closely-held businesses. We have long history of helping clients resolve issues with Internal Revenue Service and know how to work within the tax system to achieve our clients’ tax goals.

www.branscombpc.com
Caplin & Drysdale, Chartered

For 50 years, Caplin & Drysdale has been recognized as one of the nation’s premiere tax law firms. Practice areas include international taxation, estate planning, philanthropic planning, and tax controversies. We offer comprehensive charitable planning and income, gift, and estate tax services to U.S. clients with domestic and international assets and non-U.S. clients with inbound investments in the United States. We also counsel U.S. citizens or residents who wish to relinquish their U.S. citizenship or tax residence, and foreign trusts and other entities with U.S. tax issues. Our internationally-recognized tax controversy lawyers represent businesses and high-net-worth individuals in complex federal tax disputes, including audits, offshore compliance, and criminal inquiries. Clients rely on our broad knowledge of tax law and our productive relationships with tax authorities that enable us to confront complex issues with a truly integrated approach. For more information, please contact Christopher Rizek at crizek@capdale.com
www.capdale.com
Hochman, Salkin, Rettig, Toscher & Perez, P.C.

Hochman, Salkin, Rettig, Toscher & Perez, P.C.

For almost 50 years, the firm has been serving clients throughout the United States in civil and criminal tax controversy and litigation, white collar criminal defense, and in tax planning, estate and business planning, real estate and probate matters. The firm frequently appears before the United States Tax Court, the Federal District Courts and the Courts of Appeal, and maintains an active practice before the Internal Revenue Service, the U.S. Department of Justice, the California Franchise Tax Board, the California State Board of Equalization and the California Employment Development Department. Members of the firm are involved in bar and other public service activities and are frequent lecturers and nationally recognized authors on tax related topics. In addition to their individual publications, members of the firm are co-authors of Tax Management's "Tax Crimes" Portfolio, 636-2nd, published by the Bureau of National Affairs.
www.taxlitigator.com
Martens, Todd, Leonard & Taylor

Martens, Todd, Leonard & Taylor

Martens, Todd, Leonard & Taylor focuses its practice on trials, appeals and administrative hearings involving the Texas franchise tax and Texas sales & use tax. We also represent clients in challenging assessments of federal income/estate and gift tax in the U.S. Tax Court, federal appeals courts, and U.S. Supreme Court. Our appellate practice includes all types of appeals. Our recent cases include:
Combs v. Roark Amusement & Vending, LP, 422 S.W.3d 632 (Tex. 2013); In Re: AllCat Claims Service, LP, 356 S.W.3d 455 (Tex. 2011); Combs v. Newpark Resources, Inc., 422 S.W.3d 46 (Tex. App.—Austin 2013, no pet.); Titan Transportation, LP v. Combs, 433 S.W.3d 625 (Tex. App.—Austin 2014, pet. filed); CGG Veritas Services (U.S.), Inc. v. Combs, No. D-1-GN-12-001316 (353rd Dist. Ct. Sept. 17, 2014), appeal docketed, No. 03-14-00713-CV (Tex. App.—Austin Nov. 10, 2014) and Graphic Packaging Corp. v. Combs, No. D-1-GN-12-003038 (353rd Dist. Ct. Mar. 18, 2014), appeal docketed, No. 03-14-00197-CV (Tex. App. – Austin Apr. 2, 2014).
www.textaxlaw.com
Sidley Austin LLP

Sidley Austin LLP is a premier law firm with more than 1,800 lawyers in 18 offices around the globe. Each year since the survey’s inception, Sidley has received the most first-tier national rankings of any U.S. law firm in the 2015 U.S. News—Best Lawyers® “Best Law Firms” survey, including a top-tier national rating in Tax Law.

Sidley’s tax lawyers in the United States and London provide tax advice on a wide variety of complex transactions and financing techniques, as well as thoughtful and experienced representation in obtaining rulings and other guidance from tax authorities and in resolving tax controversies. Sidley’s tax practice includes more than 50 tax lawyers who pride themselves on providing well-thought-out advice in a manner that is timely, efficient and reflects their clients’ business objectives. The tax practice and its lawyers have been named as leaders in their field in Chambers Global, Chambers USA, The Legal 500, Best Lawyers, U.S. News and other publications.
www.sidley.com