MICPEL and the Maryland State Bar Association Section of Estate & Trust Law and Taxation
In Cooperation with the University of Baltimore School of Law
and the University of Maryland School of Law Present
Click
here for a printable order form
Please fill out the form completely and fax it to MICPEL at 410.659.0647.
6.5 HRS. CLE
6.5 Credits Have Been Granted by the CFP Board
Wednesday, December 3, 2008
University of Maryland, Shady Grove
Building 1-Auditorium
9640 Gudelsky Drive
Rockville, Maryland
9:00 a.m. – 5:00 p.m.
Wednesday, December 17, 2008
University of Baltimore
Thumel Business Center
11 Mt. Royal Avenue
Baltimore, Maryland
9:00 a.m. – 5:00 p.m.
WHAT YOU WILL LEARN AND WHY YOU SHOULD ATTEND
Basic Estate Tax Planning will provide
an overview of Federal and Maryland estate tax laws, including a discussion of
the Maryland QTIP. The course will focus on implementing basic estate
tax-planning concepts and drafting the provisions needed for clients whose
wealth exceeds, or nearly exceeds, the federal or state exemption amounts. Join
our panel of experienced practitioners and a law professor as they explain basic
estate planning and tax planning principles. All attendees will receive a copy
of the revised MICPEL publication Basic Estate Tax Planning. Forms and
provisions on disk are also available for separate purchase. If you are involved
in estate tax planning or the drafting or revision of wills and trusts, this
program and book are musts.
FACULTY
Professor Angela M. Vallario
University of Baltimore School of Law
Program Chair
Michael P. Donnelly, Esq.
Hodes, Ulman, Pessin & Katz, P.A.
Frederick R. Franke, Jr., Esq.
Law Office of Frederick R. Franke, Jr.
Jeffrey S. Glaser, Esq.
Hodes, Ulman, Pessin & Katz, P.A.
Jeffrey A. Kolender, Esq.
Paley, Rothman, Goldstein, Rosenberg, Eig and Cooper, Chartered
Hugh A. "Jay" Mitchell, Esq.
Stewart, Plant and Blumenthal LLC
Mary Alice Smolarek, Esq.
Wright, Constable & Skeen, LLP
AGENDA . . .
9:00 a.m. – 9:30 a.m.
Basic Estate Planning Principles
· Overview of Transfer Taxes and Exemption Amounts
· General Estate Tax Planning Objectives
· Basic Estate Tax Planning Tools
· Additional Estate Planning Issues including Domicile and Liquidity
· Ancillary Documents
Professor Angela M. Vallario
Rockville & Baltimore
9:30 a.m. -10:15 a.m.
Coordination of Asset Ownership Necessary to Implement the Estate Plan
· Retitling of Assets
· Coordination between Husband and Wife including Simultaneous Death Issues
· Consistency of Non-probate Arrangements including Life Insurance and
Retirement Arrangements
· Closely Held Business Issues
Mary Alice Smolarek, Esq.
Rockville
Professor Angela M. Vallario
Baltimore
10:15 a.m. -10:30 a.m.
Break
10:30 a.m. – 11:30 a.m.
Estate Tax Planning
· Incorporating ByPass Trusts into the Estate Plan
· Use of Marital Bequests and Trusts including the Maryland QTIP
· Disclaimer Planning
Michael P. Donnelly, Esq.
Rockville &
Baltimore
11:30 a.m. – 12:15 p.m.
Discussion of Estate Tax Planning Provisions and Sample Forms
Sheldon S. Satisky, Esq.
Rockville
Michael P. Donnelly, Esq.
Rockville &
Baltimore
12:15 p.m. – 12:30 p.m.
Question and Answer Session
Faculty
12:30 p.m. – 1:30 p.m.
Lunch
1:30 p.m. - 2:30 p.m.
Revocable Trusts
· The Use of Revocable Trusts in an Estate Plan: the Good and the Bad
· Taxation and Funding Issues with the Revocable Trust
· The Exposure of Revocable Trusts to the Spousal Election
· Issues with Joint Revocable Trusts
Frederick R. Franke, Jr., Esq.
Rockville & Baltimore
2:30 p.m. – 3:15 p.m.
Inter Vivos Gifts
· The Implementation of a Gift-Giving Program
· The Gift Tax Exemption and its Use in Planning
· Marital Gifting and Gift Splitting
· Gifting to Minors through Trusts, 529 Plans and UTMA
Jeffrey S. Glaser, Esq.
Rockville & Baltimore
3:15 p.m. – 3:30 p.m.
Break
3:30 p.m. – 4:30 p.m.
Irrevocable Trusts
· Practical Uses of Irrevocable Trusts
· Estate Tax Traps
· Planning Suggestions when Incorporating an ILIT into the Estate Plan
· Generation Skipping Transfer Tax Issues
· Form Discussion
Jeffrey A. Kolender, Esq.
Rockville
Jay Mitchell, Esq.
Baltimore
4:30 p.m. – 5:00 p.m.
Practice Pointers and Question and Answer Session
Faculty
Tuition for Program and
Your Copy of Basic Estate Tax Planning:
MSBA Young Lawyer Section Members $306
MSBA Estate and Trust and Taxation Section Members $306
MSBA Members $326
All Others $356
MICPEL Flex/Select Pass Holders $45
Video Replay $306
PA MCLE Credit Fee ($2/hour) $14
Note: Attendees who seek MCLE credit are required by most jurisdictions to obtain written materials.
Tuition for Program ONLY
Multiple registrants from the same office may share written materials;
tuition for additional registrant(s) without materials is:
MSBA Young Lawyer Section Members $244
MSBA Estate and Trust and Taxation Section Members $244
MSBA Members $264
All Others $294
MICPEL Flex/Select Pass Holders $0
Video Replay $244
PA MCLE Credit Fee ($2/hour) $14
Video Replays
9:00 a.m. - 5:00 p.m. both locations
January 22, 2009;
Baltimore
January 30, 2009;
Baltimore
February 13, 2009; Rockville
February 20, 2009; Rockville
Too Busy to Attend?
Manual, Audio Tapes, CDs and DVDS are available thirty (30) days after course
date.
*Price includes tax and shipping
o Basic Estate Tax Planning Manual $101.84* (Inv. #2609-08)
o Audio Tapes and Manual $176.04* (Inv. #2610-08)
o CDs and Manual $176.04* (Inv. #2611-08)
o DVDs and Manual $218.44* (Inv. #2612-08)
o Manual and Forms CD $121.04* (Inv. #2613-08)
Click
here for a printable order form
Please fill out the form completely and fax it to MICPEL at 410.659.0647.