MICPEL and the Maryland State Bar Association Section of Estate and Trust Law
In Cooperation with the University of Maryland School of Law and the University of Baltimore School of Law
Present:
WHAT YOU WILL LEARN AND WHY YOU SHOULD ATTEND
Join noted attorney and author Allan J. Gibber as
he discusses the most recent developments in the areas of probate and estate
administration. This program is designed for the novice as well as the
experienced practitioner. If you are involved in the administration
of an estate in Maryland, you must know and understand the major changes that
have affected Maryland probate law in the last few
years. Attend this informative program and receive a copy of the new book,
Gibber on Estate Administration, 5th Edition (2008)
at a 50% discount off the regular cover price. This new 5th Edition is the first
comprehensive revision of the book since 1998.
5th Edition Features:
Gibber on Estate Administration is the
definitive book on
Maryland estate administration. It is not only a practical guide but
a comprehensive learning tool, covering legal as well as non-legal
considerations.
The book includes:
.
Preliminary Matters
.
Probate
.
Administration of Estates – Generally
.
Appraisal of Assets/Filing of Inventory
.
Inheritance Tax on Non-probate Assets
.
Administration Expenses and Claims
.
Representative’s Commissions and
Counsel Fees
.
Account
.
Maryland Estate Tax
.
Distributions
.
Special Administrator and Foreign
Personal Representative
.
Minors
.
Small Estate
.
Modified Administration
.
Sample Forms
.
Table of Authorities
.
Table of Cases
.
Index
15 chapters
5th Edition (02/2008) supersedes & replaces the 4th Edition (1998) w/2005
Supplement
Inside the New 5th Edition:
The publication of this new 5th Edition marks
the first comprehensive revision of the book since 1998 and the first update
of the text since the 2005 Supplement to the 4th Edition.
In this new 5th Edition, Chapter 8 of the 4th Edition has been reorganized and
expanded from its old format covering “Account
and Death Taxes” into two new chapters: Chapter 8 on “Account” and Chapter 9 on
“Maryland Estate Tax.” Mr. Gibber has added
new text, comments and notes covering the provisions of the Maryland and federal
estate tax, with new MET tax forms, instructions, and tables. The two new
chapters address all of the significant issues concerning the accounting and all
of the substantial changes in the Maryland and federal estate tax in recent
years, plus the important case law developments in both areas since 2004/2005.
The new 5th Edition also features new or expanded notes and comments in all 15
chapters plus updated citations to statutory
and case law authorities throughout the book, and updated and revised forms, a
number of all-new forms, and a new Table of
Authorities, Table of Cases and Index.
The new 5th Edition includes new or expanded text, notes and comments on:
● Maryland Living Will statutory form, with its provisions on selection of a
health care agent, advance directives, and its
new form on “after death” issues such as disposition of body and funeral
arrangements, body and/or organ donations;
● procedure for securing a foreign death certificate;
● proper execution of will with full name and alias;
● FI 1-204 (d) and case law interpreting it as merely creating a rebuttable
presumption that the surviving party on multi-party account is entitled to
ownership upon the death of the joint tenant;
● military’s distinction between “legal residence” and “home of record”;
● alternative procedures to clear title to property;
● ET 5-104 (2) provision allowing testamentary power for surrogate nomination of
a personal representative, requiring a petition for appointment;
● Orphans’ Court’s inherent power not to appoint an unsuitable personal
representative in the first place rather than to await grounds for removal;
● standing to file judicial probate;
● personal representative’s bond in nominal amount vs. nominal bond as it
relates to administrative expenses such as commissions and attorney’s fees;
● standing to seek invalidation of a will as a legatee under a prior will;
● administrative probate of a copy of an executed will if all interested persons
consent;
● petition to caveat filed outside the limitations period will be dismissed,
with limited exceptions;
● Orphans’ Court’s authorization under MDMD Rule 6-462 to decline strict
application of rules of evidence in plenary proceedings except as relates to
competency of witnesses;
● Dougherty v. Rubinstein and a challenge to a testator’s legal competency based
on an insane delusion;
● Figgins v. Cochrane and similarities between caveat actions and actions
challenging improper inter vivos dispositions of property and the effect of a
challenged party’s having a confidential relationship or exercising a power of
attorney;
● recent case on wrongful death and survival actions and authority of personal
representative to settle;
● clarification of minor revisions re: caveat process
● ETET 7-401(s) and its intent to avoid subjecting estates to ongoing liability
for business debts arising out of a decedent’s business by requiring a court
order or the incorporation of the business or the conversion of a sole
proprietorship to an LLCLLCLLC if a business is to operate beyond a four-month
period;
● addressing particular issues that arise when a decedent was an actively
practicing attorney, including substitution of counsel for deceased’s clients,
proper disposition of the deceased’s law practice and the right of the estate to
receive fees from substitute counsel completing deceased’s cases
● compliance with customer identification program of the USA Patriot Act by
providing a taxpayer identification number for the estate and the personal
representative and for verifying the identity of the personal representative;
● allocation of income, the transfer of accounts, and the reporting of interest
earned pre- and post- death on the decedent’s personal tax return and on the
estate’s tax return;
● Maryland Comptroller’s office announced policy that the use of a property’s
assessed value in lieu of its appraised value is limited to the inventory and
will not be accepted on a Maryland Estate Tax return;
● stock and bond valuation services;
● Register of Wills v. Arrowsmith and the relationship between probate law and a
federal treaty, generally giving priority to state probate law;
● requirement that inheritance tax be prepaid on 100% of the remainder interest
even if the other remainderman is exempt;
● new MET tax rates, forms and tables
● allowable statutory amount for funeral and related expenses
● “for benefit of estate” standard and Piper Rudnick LLP v. Hartz which
distinguished between an attorney seeking compensation under ET 7-602 for
services rendered to an estate and an attorney seeking compensation under ETET
7-603 for services rendered in prosecuting or defending an action on behalf of
the personal representative
● wrongful death lawsuit and attorney’s contingency fee arising out of the
action and whether a petition to approve same in the Orphans’ Court is required
● ET 4-105 (4) and effect of statutory revocation on a gift over to alternate
takers in lieu of the spouse
● Conaway v. Deane upholding constitutionality of FL 2-201 prohibiting issuance
of same sex marriage license
● unreported case distinguishing DNADNADNA test results establishing 99.9%
probability of parentage and issue of whether decedent “openly and notoriously”
recognized child as his own under ET 1-208(b)(2)
● Downes v. Downes holding that Orphans’ Court has no discretion to extend the
time for filing of election when request for extension is not filed within the
original period of time or a period of time within a previous extension
● Schoukroun v. Karsenty extending the Knell v. Price rationale to revocable
trust and transfer on death accounts
● effect of conviction under Exploitation of Vulnerable Adult Criminal Law
8-801(b) to disqualify convicted person from inheriting from the victim
● proper treatment of guardian commission fees and attorney’s fees on death of
ward
● permissibility of altering a plan of distribution by formal agreement of all
beneficiaries as discussed in Brewer v. Brewer
● ET 13-13-314(b) and 12-301(n) authorizing a custodian to create a qualified
minor’s trust for the use and benefit of a minor provided that the minor is the
sole beneficiary of the trust during the minor’s lifetime and the trust meets
the requirements of IRC 2503(c)
● will drafting and sample will provision for distributing property to a minor
● updated citations to statutory and case law authorities throughout the book;
● updated and revised forms and a number of all-new forms
● updated and expanded Table of Authorities, Table of Cases & Index
The new 5th Edition of Gibber on Estate Administration will equip you to handle
the administration of Maryland estates, including the important issues involving
estate taxes, in this era of decoupled Maryland and federal estate tax.
Attend Recent Developments in Estate Administration and receive the book at 50%
off the regular cover price.
Allan J. Gibber, Esq.
Neuberger, Quinn, Gielen, Rubin & Gibber, P.A.
Allan Gibber is one of Maryland’s leading
authorities on estate planning and administration. He is the head of the estates
& trusts
practice group of Neuberger, Quinn, Gielen, Rubin & Gibber, P.A. in Baltimore.
He concentrates his practice on estate and
succession planning, estate and gift taxation, wills and trusts and probate and
trust administration.
Mr. Gibber is a frequent lecturer on estate administration and estate planning
for MICPEL, the Registers of Wills’ and Orphans’ Courts’ Associations, the
Maryland Association of Certified Public Accountants and numerous other
professional organizations. He has written extensively on estate planning,
probate rules and administration, most notably in the widely acclaimed Gibber on
Estate Administration, now in its 5th edition. Mr. Gibber is a consultant and
active draftsman for the Court of Appeals of Maryland’s Subcommittee on the
Probate and Fiduciary Rules. He is a former Chair of the Estate & Trust Law
Section of the Maryland State Bar Association. He is a Fellow of the American
College of Trusts and Estates Counsel and has been included in every edition of
The Best Lawyers in America in the area of Estates & Trust Law, since 1993.
For program & book, Gibber on Estate
Administration, 5th Edition
(You save 50% off the regular cover price of the new 5th Edition when you attend
this program!)
MSBA Members....................................................... $269
MSBA Estate & Trust Law Section Members....... $249
MSBA Young Lawyers Section Members.............. $249
MICPEL Flex/Select Pass Members..........................$110
All Others .................................................................$299
PA Credits Fee............................................................. $6
Tuition for Program, only.
Multiple registrants from same office may share written materials; tuition for
additional registrant(s) without written materials is:
MSBA Members........................................................ $159
MSBA Estate & Trust Law Section Members........ $139
MSBA Young Lawyers Section Members............... $139
MICPEL Flex/Select Pass Members............................ $0
All
Others...................................................................$189
PA MCLE Fee............................................................... $6
Tuition for Video Replays
Program and Book.................................................. $249
Program Only........................................................... $139
NOTE: Attendees who seek MCLE credit are required by
most jurisdictions to obtain written materials.
VIDEO REPLAYS:
March 28, 2008 -
Baltimore
April 4, 2008 -
Baltimore
April 25, 2008 - Rockville
May 16, 2008 - Rockville
Gibber on Estate Administration, 5th Edition, Audio Tapes and CDs are
available April 1, 2008. DVDs are available May 1, 2008.
Gibber on Estate Administration, 5th Ed. Manual........................... Inv.
#2064-08....$247.14
Audio Tapes and 5th Ed.
Manual...................................................... Inv. #2656-08.....
$321.34
CDs and 5th Ed.
Manual.................................................................... Inv.
#2658-08..... $321.34
DVDs and 5th Ed.
Manual................................................................. Inv.
#2660-08.... $371.24
* All prices includes tax and shipping
Click
here for a printable order form
Please fill out the form completely and fax it to MICPEL at 410.659.0647.