MICPEL and the Maryland State Bar Association Sections of Estate & Trust Law and Elder Law and

The Maryland/Washington D.C. Chapter of the National Academy of Elder Law Attorneys, Inc.,
In Cooperation with the University of Baltimore School of Law and the University of Maryland School of Law present

USING AND DRAFTING TRUSTS IN ESTATE PLANNING
Course #09-3067

Click here for a printable order form 
Please fill out the form completely and fax it to MICPEL at 410.659.0647.

USING AND DRAFTING TRUSTS IN ESTATE PLANNING

Featuring the New 2009 Edition of

Using and Drafting Trusts in Estate Planning

6 CLE Hours

Wednesday, February 18, 2009

9:00 a.m. – 4:30 p.m.

University of Maryland, Shady Grove

9640 Gudelsky Drive

Rockville, MD

And

Wednesday, February 25, 2008

9:00 a.m. – 4:30 p.m.

University of Baltimore

William H. Thumel Sr. Business Center

11 W. Mt. Royal Avenue

Baltimore, MD

What You Will Learn and Why You Should Attend . . .
 

Trusts remain an important and very flexible estate planning tool.  Using and Drafting Trusts in Estate Planning will explore the use of trusts for various estate planning purposes, and discuss the tax and non-tax advantages of the use of trusts. 

This intermediate level program will cover topics and issues of critical importance to anyone who recommends the use of a trust to his or her clients.    Our outstanding faculty will review how trusts are set up and considerations that apply to all trusts including:

Trusts - general principles

Funding the trusts

Trustees – selection of corporate vs. individual

Powers of removal

Compensation

Discretionary power to distribute

Exculpatory clauses

Employment of specialists

The program will address several specific types of trusts.  You will understand what they are used for, how they fit into the estate plan, and special conditions for each.

Topics to Be Covered Include…

            The Maryland Estate Tax

Revocable Living Trusts

Bypass or Credit Shelter Trusts

Disclaimer Trusts

Marital Trusts

Power of Appointment Trusts

QTIP Trusts

QDOTs

Charitable Remainder and Lead Trusts

Use of the Annual Exclusion

Minor’s Trusts under Section 2503

Irrevocable Life Insurance Trusts

Trusts for the Incapacitated

Generation-Skipping Transfer Taxes

GRITs, GRATs and GRUTs

Supplemental Needs Trusts and Public Benefit Eligibility

Faculty

Jeffrey S. Glaser

Saul Ewing LLP

Deborah A. Cohn, Esq.

Paley, Rothman, Goldstein, Rosenberg, Eig & Cooper, Chartered

John P. Edgar, Esq.

Legg Mason Investment Counsel

David R. Forrer, Esq.

DLA Piper LLP (US)

Jason Frank

Frank, Frank, and Scherr LLC

Agenda

8:30 A.M. - 9:00 A.M.
Registration & Continental Breakfast

9:00 A.M. - 9:45 A.M.
Knowing Your Clients Goals; State Law Issues and the Use of Support/Spendthrift/Discretionary Trusts; Decoupled Estate Planning; Disclaimer Trusts; Choice of Law; Exculpatory Clauses
David R. Forrer, Esq.

9:45 A.M. - 10:30 A.M.
Charitable Split Interest Trusts; Charitable Remainder Trusts; Charitable Lead Trusts; Qualified Subchapter S Trusts (QSSTs); Electing Small Business Trusts (ESBTs)
David R. Forrer, Esq.

10:30 A.M. - 10:45 A.M............................BREAK

10:45 A.M. - 11:45 A.M.
Bypass or Credit Shelter Trusts
Maryland Estate Tax
Planning for Retirement Benefits
Jeffrey Glaser, Esq.

11:45 A.M. - 12:30 P.M.
Revocable Living Trusts — Advantages, Disadvantages, and Elements
Jeffrey Glaser, Esq.

12:30 P.M. - 1:30 P.M................................LUNCH

1:30 P.M. - 2:15 P.M.
Trusts and Medical Assistance Long-Term Care Eligibility
Jason Frank, Esq.

2:15 P.M. - 3:00 P.M.
The Marital Deduction; Power of Appointment Trusts; Estate Trusts; QTIP Trusts; QDOTs; Irrevocable Life Insurance Trusts; Annual Exclusion; Crummey Powers and Rights
Deborah A. Cohn, Esq.

3:00 P.M. - 3:15 P.M..................................BREAK

3:15 P.M. - 4:30 P.M.
GRITs; GRATs; Qualified Personal Residence Trusts; Generation Skipping Trusts; Generation-Skipping Transfer Tax
John P. Edgar, Esq.

TUITION
Multiple Registrants from the same office may share written materials.
                                                                                With Written Materials                               Without Written Materials
MSBA Young Lawyer Section Members                                      $289                                                                    $219
MSBA Estate and Trust Law Section Members                            $289                                                                    $219
MSBA Elder Law Section Members                                            $289                                                                    $219
NAELA Memmbers                                                                  $289                                                                    $219
MSBA Members                                                                     $309                                                                    $239
All Others                                                                            $339                                                                    $269
MICPEL Passport Holders                                                         $69                                                                      $ 0
Video Replay                                                                        $289                                                                    $219
PA MCLE Credit Fee ($2/hour) $12
PA Bar. ID #________________
NOTE: Attendees who seek MCLE credit are required by most jurisdictions to obtain written materials.

Too Busy to Attend?
Materials, Audio Tapes, CDs and DVDs are available for shipment within
thirty (30) days after the course date.
Manual: Using and Drafting Trusts in Estate Planning, 2009 Edition: $165.44* (Inv. #1344-09)
CDs and Materials $247.14* (Inv. #2696-09)
DVDs and Materials $289.54* (Inv. #2697-09)
*Price 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.

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