Thirty-Ninth Annual Notre Dame® Tax & Estate Planning Institute

8:00 a.m. Welcoming Ceremonies.............................................................................................................. Hall A Nell Jessup Newton, Joseph A. Matson Dean and Professor of Law, Notre Dame, Indiana Jerome M. Hesch, Miami, Florida8:10 a.m. – Session 1 (60 mins) Fiduciary’s Guide To Retirement Bene�ts................................................................................... Hall A Natalie B. Choate, Boston, Massachusetts

3:30 p.m. - 5:30 p.m. Wednesday Afternoon Informal Bonus (No Credits): Interesting Interest: Selecting �e Highest And Lowest Rates Permitted, Timing Of Interest, Impact Of Interest Rates On Estate Plans And Evaluating Commercial Annuities ...................................................................................................... Recital Hall Jerome M. Hesch, Miami, Florida Alan Gassman, Clearwater, Florida

Thirty-Ninth AnnualNotre Dame®Tax & EstatePlanning Institute

Century CenterSouth Bend, Indiana

October 17-18, 2013

Featuring: Concerns that will always arise,even for families with a net worth below $10,000,000

A

�irty-Ninth Annual Notre Dame Tax and Estate Planning Institute

8 hours

9 hours

THURSDAY, OCTOBER 17, 2013

WEDNESDAY, OCTOBER 16, 2013 FRIDAY, OCTOBER 18, 2013

8:00 a.m. Welcoming Ceremonies.............................................................................................................. Hall A Nell Jessup Newton, Joseph A. Matson Dean and Professor of Law, Notre Dame, Indiana Jerome M. Hesch, Miami, Florida8:10 a.m. – Session 1 (60 mins) Fiduciary’s Guide To Retirement Bene�ts................................................................................... Hall A Natalie B. Choate, Boston, Massachusetts

3:30 p.m. - 5:30 p.m. Wednesday Afternoon Informal Bonus (No Credits): Interesting Interest: Selecting �e Highest And Lowest Rates Permitted, Timing Of Interest, Impact Of Interest Rates On Estate Plans And Evaluating Commercial Annuities ...................................................................................................... Recital Hall Jerome M. Hesch, Miami, Florida Alan Gassman, Clearwater, Florida

5:00 p.m. – Session 8 (60 mins) Evaluating Mistakes Made With Commonly-Used Techniques (�e Screw-ups) And Evaluating �e Risks Associated With Certain Techniques .......................................................Hall A David Handler, Chicago, Illinois Professor David Herzig, Valparaiso, Indiana

4:30 p.m. – Session 17A (60 mins) Yours, Mine and Ours: Estate Planning for Couples in a Second Marriage........................................Hall A Eric A. Manter�eld, Indianapolis, Indiana

8:00 a.m. – Session 9 (60 mins) Current Developments of Importance to Estate Planners ................................................................... Hall A Professor Je�rey Pennell, Atlanta, Georgia

12:15 p.m. Luncheon – Session 13 (60 mins)*ethics Professional Responsibility Under Circular 230: What You Don’t Know Can Hurt You .............. Great Hall Karen Hawkins, Washington, DC

5:30 p.m. Adjournment

Total for �ursday and Friday: 17 hours (including up to 2 hours of ethics*), depending on the accrediting body

Reception to Follow�ursday, October 17, 20136:15 pm - 7:30 pm

hosted by Stout Risius Ross, Inc.

Program will be modi�ed to fully re�ect anylegislative developments a�ecting the estate tax.

A BChoose from the following sessions which are scheduled to run concurrently



Choose from the following sessions which are scheduled to run concurrently

12:25 p.m. Luncheon - No Speaker ........................................................................... Great Hall

1:45 p.m. – Session 5A (60 mins)Structuring Trustee Powers To Avoid A Tax Catastrophe(Or 20 �ings You Need To Know About Selecting Trustees And Structuring Trustee Powers) Steve Akers, Dallas, Texas

2:45 p.m. – Session 6A (60 mins)�e Bet Not To Live: Using Private Annuities And SCINs For Individuals Not Expected To Survive To �eir Life Expectancy Jerome Deener, Roseland, New Jersey

3:45 p.m. – Break

4:00 p.m. – Session 7A (60 mins)Evaluating Premium Financed Life Insurance Rebecca Ryan, Chicago, Illinois Ador Lazar, Aventura, Florida

9:10 a.m. – Session 2B (60 mins)Special Needs Planning: What Every Estate Planning Professional Needs To Know Bernard Krooks, New York, New York 10:10 a.m. – Break

10:25 a.m. – Session 3B (60 mins)Planning With Portability: What Do �e Numbers Show? Diana S.C. Zeydel, Miami, Florida

11:25 a.m. – Session 4B (60 mins)�e Tax Apportionment Clause: Often �e Most Important Provision In �e Will Jonathan G. Blattmachr, New York, New York

9:10 a.m. – Session 2A (60 mins)Prenuptial Agreements And Divorce: A Mine�eld Or A Solution? Linda Ravdin, Washington, DC

10:10 a.m. – Break

10:25 a.m. – Session 3A (60 mins)Monitoring Trustees: When, Why And How To Use A Trust Protector Professor Larry Frolik, Pittsburgh, Pennsylvania

11:25 a.m. – Session 4A (60 mins)Maintaining And Obtaining Income Tax Basis Turney Berry, Louisville, Kentucky Paul Lee, New York, New York

1:15 p.m. – Session 14A (60 mins)It’s Yours If You Do As I Say: Conditional Gifts And In Terrorem Clauses Professor William LaPiana, New York, New York

2:15 p.m. – Session 15A (60 mins)Section 1411: Net Investment Income Tax David Kirk, Washington, DC (invited)

3:15 p.m. – Break

3:30 p.m. – Session 16A (60 mins)Maintaining An Estate Planning Practice In �e 21st Century In A $5 Million Exemption Era Robert Romano�, Chicago, Illinois

9:00 a.m. – Session 10B (60 mins)�e Self-Management Structure: A Potent And New Age Solution To �e Business Succession Planning Conundrum Avi Kestenbaum, Mineola, New York

10:00 a.m. – Break

10:15 a.m. – Session 11B (60 mins)*ethicsDon’t End Up As Road Kill: Surviving Ethical Challenges In Transfers Between Family Members Charles “Skip” Fox, Charlottesville, Virginia

11:15 a.m. – Session 12B (60 mins)Converting Asset Protection To Asset Collection: A Creditor’s Perspective Melissa Langa, Boston, Massachusetts

9:00 a.m. – Session 10A (60 mins)Myths, Mysteries And Mistakes: Common Transfer Tax Concepts �at Are Not Well-Known Or Understood Professor Je�rey Pennell, Atlanta, Georgia

10:00 a.m. – Break

10:15 a.m. – Session 11A (60 mins)*ethicsAvoid Being A Defendant: Estate Planning Malpractice And Ethical Concerns Professor Gerry Beyer, Lubbock, Texas

11:15 a.m. – Session 12A (60 mins)An Estate Planning Trilogy: Digital Assets, Guns And Pets Professor Gerry Beyer, Lubbock, Texas

B1:45 p.m. – Session 5B (60 mins)�e Dueling Transferors’ Problem: �e Uncertain GST Tax Consequences And Planning Implications Of Having A Bene�ciary Assign An Interest In A Trust Austin Bramwell, New York, New York

2:45 p.m. – Session 6B (60 mins)Evaluating Private Placement Life Insurance In A High Investment Tax Environment Leslie Giordani, Austin, Texas

3:45 p.m. – Break

4:00 p.m. – Session 7B (60 mins)Valuation Of Large Companies: Blockage And Other Factors Professor Ashok Abbott, Morgantown, West Virginia

up to 2 hours ethics

1:15 p.m. – Session 14B (60 mins)Using DINGs, NINGs And Other Trusts To Reduce Or Eliminate State Income Taxes Neil Schoenblum, Las Vegas, Nevada Professor Je�rey Schoenblum, Nashville, Tennessee

2:15 p.m. – Session 15B (60 mins)Drafting Tips �at Minimize �e Federal Income Tax On Trusts James Blase, Saint Louis, Missouri

3:15 p.m. – Break

3:30 p.m. – Session 16B (60 mins)International Tax Planning: A Practical Approach Charles Schultz, Chicago, Illinois

With the permanence of the $5,000,000 transfer tax exemptions, fewer clients will need transfer tax planning. �e 39th Institute will cover topics that will always be a concern, even for families below the $10,000,000 exemption, such as the transfer of the family business to the next generation, especially when some of the children will not be actively involved, how to deal with unusual assets, especially digital assets that did not exist until recently, concerns with second marriages, problems with prenuptial agreements when there is a divorce and the creditor’s approach to asset protection trusts. Since estate planning is one of the few practice areas clients deal with well in advance, the estate planning profession has a unique opportunity to introduce income tax planning opportunities. Several sessions will explore the use of estate planning techniques for income tax planning, such as assignment of income to taxpayers in lower marginal income tax brackets, state income taxes, deferral of reporting income, sheltering investment income from income taxation and using the tax-free step-up in basis at death for appreciated assets. Several sessions will focus on mistakes that may arise with common techniques, risks certain techniques pose and potential �aws inherent in certain techniques. �ese sessions will also explain concepts that can be misunderstood or that commentators commonly get wrong (or exaggerate).

Ashok B. Abbott Professor of Finance, West Virginia University, Morgantown, West Virginia, author selected chapters “Measure of Discounts for Lack of Marketability and Liquidity (2010 edition Wiley Finance)Steve Akers Bessemer Trust, Dallas, Texas. ACTEC FellowTurney P. Berry Wyatt, Tarrant & Combs, LLP; Louisville, Kentucky. ACTEC Fellow, Adjunct Professor of Law, Vanderbilt University, University of Louisville and University of MissouriGerry W. Beyer, Professor of Law, Texas Tech University, Lubbock, Texas, ACTEC Fellow, author Texas Practice – Texas Law of Wills, Volumes 9 and 10 (3d edition 2002)James G. Blase Blase & Associates, LLC, Saint Louis, MissouriJonathan Blattmachr Eagle River Advisors, New York, New York and Alaska Trust Company, ACTEC Fellow, co-developer, the Wealth Transfer Planning document drafting system. Member NAEPC Estate Planning Hall of FameAustin Bramwell Milbank, New York, New YorkNatalie Choate Nutter, McCleannen & Fish, LLP, Boston, Massachusetts, ACTEC Fellow, author “Life and Death Planning For Retirement Bene�ts” and “�e QPRT Manual”Jerome A. Deener Fox, Rothschild, LLP, Roseland, New Jersey, ACTEC FellowCharles “Skip” Fox McGuire Woods, LLP Charlottesville, Virginia, ACTEC Fellow, Adjunct Professor of Law, University of VirginiaLawrence A. Frolik Professor of Law, University of Pittsburgh, Pittsburgh, Pennsylvania, ACTEC Fellow, co-author “Aging and the Law”, 5th edition (2010), “Advising the Elderly or Disabled Client”, 2nd edition (2010)Alan Gassman Gassman Law Associates, PA, Clearwater, Florida, co-author “Estate Tax Planning in 2011 and 2012” (BNA 2011)Leslie Giordani Giordani, Swanger, LLP, Austin, Texas, ACTEC Fellow, author Tax Management Portfolio on “Private Placement Life Insurance” 871 TM (2013)David Handler Kirkland & Ellis, Chicago, Illinois, ACTEC Fellow, NAEPC Estate Planning Hall of Fame, co-author “Drafting the Estate Plan: Law and Forms (CCH)Karen Hawkins Director, O�ce of Professional Responsibility, IRS, Washington, D.C.David Herzig Professor of Law, Valparaiso University, Valparaiso, Indiana.Jerome Hesch Berger Singerman, LLP, Miami, Florida, ACTEC Fellow, Adjunct Professor of Law Graduate Program in Estate Planning, University of Miami and Florida International University. Director, Notre Dame Tax & Estate Planning Institute

Avi Kestenbaum Meltzer, Lippe, Goldstein & Breitstone, LLP, Mineola, New York, Adjunct Professor of Law, Hofstra UniversityDavid Kirk (invited) O�ce of the Associate Chief Counsel, IRS, Washington, D.C., the principal drafter of the § 1411 RegulationsBernard A. Krooks Littman, Krooks, LLP, New York, New York, ACTEC FellowMelissa Langa Bove and Langa, P.C., Boston, Massachusetts, Adjunct Professor of Law, Boston UniversityWilliam P. LaPiana Professor of Law, New York School of Law, New York, New York, ACTEC FellowAdor Lazar Lifespring Financial, Aventura, FloridaPaul Lee Alliance Bernstein, Wealth Management, New York, New York.Eric Manter�led Krieg, DeVault, LLP, Indianapolis, Indiana, author “Buy-Sell Agreements” (ALI-ABA 2012), ACTEC FellowJe�rey Pennell Professor of Law, Emory University, Atlanta Georgia, ACTEC Fellow, Successor author “Casner & Pennell on Estate Planning” (6th edition), Associate Reporter “Restatement of Trusts 3d.”Linda J. Ravdin Pasternak & Fidis, PC, Washington D.C., author Tax Management Portfolio on “Marital Agreements” 849-2nd TM (2012)Robert Romano� Levenfeld Pearlstein, LLC, Chicago, Illinois, ACTEC FellowRebecca Ryan Northern Trust Company, Chicago, IllinoisJack Sawyer Alston & Bird, LLP, Atlanta, Georgia, ACTEC Fellow, Advisory Committee to the Notre Dame Tax & Estate Planning InstituteJe�rey Schoenblum Professor of Law, Vanderbilt University, Nashville, Tennessee, ACTEC Fellow, author “Multistate and Multinational Estate Planning” (CCH 2010), “2012 Multistate Guide to Estate Planning” (CCH)Neil Schoenblum Provident Trust Group, Las Vegas, NevadaCharles Schultz McGladrey, LLP, Chicago, IllinoisAen Webster Buchanan, Ingersoll & Rooney, PC, Washington, D.C., Chair Advisory Board, Tax Management Estate, Gifts and Trusts Journal and Deputy Technical Editor, Tax Management Portfolio series for Federal Transfer Taxes. Advisory Committee to the Notre Dame Tax & Estate Planning InstituteDiana S.C. Zeydel Greenberg Traurig, P.A., Miami. Florida, ACTEC Fellow, co-author Tax Management Portfolio on “Partial Interests – GRATs, GRUTs QPRTs (Section 2702)” 836-2nd TM (2007)

Continuing Education Certi�cationFor those attendees desiring certi�cation of attendance at the program, the Institute will provide attendance logs and will issue certi�cates of attendance. �e program will a�ord up to 17.00 actual hours of continuing education, including up to 2.00 hours of ethics. Each continuing education accrediting agency determines the number of continuing education hours (including ethics hours) it will accept for accreditation.

RegistrationIf you register online prior to the start of the Institute, the fee is $695.00. �e fee for the Institute is $720.00 if you submit a paper application and pay in advance (refundable if written notice of cancellation is received not later than September 16, 2013, by the Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556), and $730.00 if paid at the time of the Institute. Single day registration is $420.00 (or $430.00 at the door.) �e fee includes continental breakfasts, refreshments, luncheons, the reception following the program on �ursday and the lecture outlines. Questions? Telephone (574) 631-6691; FAX (574) 631-8083; email, [email protected].

Audio CDs and Lecture OutlinesAudio CDs and lecture outlines may be ordered for $720.00 by writing in advance to the Notre Dame Conference Center, 115 McKenna Hall, Notre Dame, Indiana 46556. Lecture outlines alone may be ordered for $135.00 (and will be �lled at the conclusion of the program based on availability).

Con�rmationsCon�rmations will be emailed.

LodgingLimited lodging is available at group rates. Contact the hotels directly and ask for the Institute's group block rate. For lodging assistance and alternatives, call 1-800-828-7881 (the Convention and Visitors Bureau).Note: Conference registration is required for hotel group rates.

INTRODUCTION

FACULTY

With the permanence of the $5,000,000 transfer tax exemptions, fewer clients will need transfer tax planning. �e 39th Institute will cover topics that will always be a concern, even for families below the $10,000,000 exemption, such as the transfer of the family business to the next generation, especially when some of the children will not be actively involved, how to deal with unusual assets, especially digital assets that did not exist until recently, concerns with second marriages, problems with prenuptial agreements when there is a divorce and the creditor’s approach to asset protection trusts. Since estate planning is one of the few practice areas clients deal with well in advance, the estate planning profession has a unique opportunity to introduce income tax planning opportunities. Several sessions will explore the use of estate planning techniques for income tax planning, such as assignment of income to taxpayers in lower marginal income tax brackets, state income taxes, deferral of reporting income, sheltering investment income from income taxation and using the tax-free step-up in basis at death for appreciated assets. Several sessions will focus on mistakes that may arise with common techniques, risks certain techniques pose and potential �aws inherent in certain techniques. �ese sessions will also explain concepts that can be misunderstood or that commentators commonly get wrong (or exaggerate).

DowntownDouble Tree ($125) ............................................. 574-234-2000Residence Inn by Marriott ($109) ....................... 574-289-5555�e Oliver Inn .................................................... 574-232-4545

University Mall (Mishawaka)Country Inn & Suites ($129).............................. 574-271-1700Courtyard by Marriott ($109)............................. 574-273-9900Hyatt Place ($99) ................................................ 574-258-7777Spring Hill Suites by Marriott ($109).................. 574-271-0832Varsity Club ($79)............................................... 800-946-4822

Suburban (North)Comfort Suites ($84) .....................................574-272-1500Hampton Inn & Suites ($104)......................574-277-9373Hilton Garden Inn ($129) .............................574-232-7700Inn at St. Mary's ($119) .................................800-947-8627Ivy Court ($104 - $139)...................................... 574-277-6500Quality Inn ($69.99)......................................574-277-3211Suburban ($69 - $99).....................................574-968-4737Waterford Estate Lodging ($79) .....................574-272-5220

Suburban (South)Comfort Suites ($89) .....................................574-291-3100

We regret that the Institute cannot supply tickets to the Notre Dame vs. USC game which follows the Institute on Saturday,

October 19, 2013.

�e Institute will be held October 17-18, 2013, at South Bend’s Century Center on the banks of the St. Joseph River in downtown South Bend, Indiana, at

120 South St. Joseph Street.

South Bend uses Eastern Daylight Time (same as New York City)

Ashok B. Abbott Professor of Finance, West Virginia University, Morgantown, West Virginia, author selected chapters “Measure of Discounts for Lack of Marketability and Liquidity (2010 edition Wiley Finance)Steve Akers Bessemer Trust, Dallas, Texas. ACTEC FellowTurney P. Berry Wyatt, Tarrant & Combs, LLP; Louisville, Kentucky. ACTEC Fellow, Adjunct Professor of Law, Vanderbilt University, University of Louisville and University of MissouriGerry W. Beyer, Professor of Law, Texas Tech University, Lubbock, Texas, ACTEC Fellow, author Texas Practice – Texas Law of Wills, Volumes 9 and 10 (3d edition 2002)James G. Blase Blase & Associates, LLC, Saint Louis, MissouriJonathan Blattmachr Eagle River Advisors, New York, New York and Alaska Trust Company, ACTEC Fellow, co-developer, the Wealth Transfer Planning document drafting system. Member NAEPC Estate Planning Hall of FameAustin Bramwell Milbank, New York, New YorkNatalie Choate Nutter, McCleannen & Fish, LLP, Boston, Massachusetts, ACTEC Fellow, author “Life and Death Planning For Retirement Bene�ts” and “�e QPRT Manual”Jerome A. Deener Fox, Rothschild, LLP, Roseland, New Jersey, ACTEC FellowCharles “Skip” Fox McGuire Woods, LLP Charlottesville, Virginia, ACTEC Fellow, Adjunct Professor of Law, University of VirginiaLawrence A. Frolik Professor of Law, University of Pittsburgh, Pittsburgh, Pennsylvania, ACTEC Fellow, co-author “Aging and the Law”, 5th edition (2010), “Advising the Elderly or Disabled Client”, 2nd edition (2010)Alan Gassman Gassman Law Associates, PA, Clearwater, Florida, co-author “Estate Tax Planning in 2011 and 2012” (BNA 2011)Leslie Giordani Giordani, Swanger, LLP, Austin, Texas, ACTEC Fellow, author Tax Management Portfolio on “Private Placement Life Insurance” 871 TM (2013)David Handler Kirkland & Ellis, Chicago, Illinois, ACTEC Fellow, NAEPC Estate Planning Hall of Fame, co-author “Drafting the Estate Plan: Law and Forms (CCH)Karen Hawkins Director, O�ce of Professional Responsibility, IRS, Washington, D.C.David Herzig Professor of Law, Valparaiso University, Valparaiso, Indiana.Jerome Hesch Berger Singerman, LLP, Miami, Florida, ACTEC Fellow, Adjunct Professor of Law Graduate Program in Estate Planning, University of Miami and Florida International University. Director, Notre Dame Tax & Estate Planning Institute

Avi Kestenbaum Meltzer, Lippe, Goldstein & Breitstone, LLP, Mineola, New York, Adjunct Professor of Law, Hofstra UniversityDavid Kirk (invited) O�ce of the Associate Chief Counsel, IRS, Washington, D.C., the principal drafter of the § 1411 RegulationsBernard A. Krooks Littman, Krooks, LLP, New York, New York, ACTEC FellowMelissa Langa Bove and Langa, P.C., Boston, Massachusetts, Adjunct Professor of Law, Boston UniversityWilliam P. LaPiana Professor of Law, New York School of Law, New York, New York, ACTEC FellowAdor Lazar Lifespring Financial, Aventura, FloridaPaul Lee Alliance Bernstein, Wealth Management, New York, New York.Eric Manter�led Krieg, DeVault, LLP, Indianapolis, Indiana, author “Buy-Sell Agreements” (ALI-ABA 2012), ACTEC FellowJe�rey Pennell Professor of Law, Emory University, Atlanta Georgia, ACTEC Fellow, Successor author “Casner & Pennell on Estate Planning” (6th edition), Associate Reporter “Restatement of Trusts 3d.”Linda J. Ravdin Pasternak & Fidis, PC, Washington D.C., author Tax Management Portfolio on “Marital Agreements” 849-2nd TM (2012)Robert Romano� Levenfeld Pearlstein, LLC, Chicago, Illinois, ACTEC FellowRebecca Ryan Northern Trust Company, Chicago, IllinoisJack Sawyer Alston & Bird, LLP, Atlanta, Georgia, ACTEC Fellow, Advisory Committee to the Notre Dame Tax & Estate Planning InstituteJe�rey Schoenblum Professor of Law, Vanderbilt University, Nashville, Tennessee, ACTEC Fellow, author “Multistate and Multinational Estate Planning” (CCH 2010), “2012 Multistate Guide to Estate Planning” (CCH)Neil Schoenblum Provident Trust Group, Las Vegas, NevadaCharles Schultz McGladrey, LLP, Chicago, IllinoisAen Webster Buchanan, Ingersoll & Rooney, PC, Washington, D.C., Chair Advisory Board, Tax Management Estate, Gifts and Trusts Journal and Deputy Technical Editor, Tax Management Portfolio series for Federal Transfer Taxes. Advisory Committee to the Notre Dame Tax & Estate Planning InstituteDiana S.C. Zeydel Greenberg Traurig, P.A., Miami. Florida, ACTEC Fellow, co-author Tax Management Portfolio on “Partial Interests – GRATs, GRUTs QPRTs (Section 2702)” 836-2nd TM (2007)

SAVE MONEY AND TIME, REGISTER ONLINE AT:






Football Game

http://law.nd.edu/alumni/continuing-legal-education

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Suburban (North)Comfort Suites ($84) .....................................574-272-1500Hampton Inn & Suites ($104)......................574-277-9373Hilton Garden Inn ($129) .............................574-232-7700Inn at St. Mary's ($119) .................................800-947-8627Ivy Court ($104 - $139)...................................... 574-277-6500Quality Inn ($69.99)......................................574-277-3211Suburban ($69 - $99).....................................574-968-4737Waterford Estate Lodging ($79) .....................574-272-5220

Suburban (South)Comfort Suites ($89) .....................................574-291-3100

We regret that the Institute cannot supply tickets to the Notre Dame vs. USC game which follows the Institute on Saturday,

October 19, 2013.






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choi

ce)

9:

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0:10

am

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enup

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gree

men

ts an

d D

ivor

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A) -

Rav

din

9:

10–1

0:10

am

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peci

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eeds

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nnin

g (2

B) -

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olik

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lann

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use

(4B)

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5A) -

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blem

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ner

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Eval

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acem

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ife In

sura

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(6B)

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4:

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pm -

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luat

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d Li

fe In

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7A) -

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n/La

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4:

00–5

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Valu

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Lar

ge C

ompa

nies

(7B)

- Ab

bott

Wed

nesd

ay, O

ct. 1

6th

3:

30 –

5:3

0 pm

- In

tere

sting

Inte

rest

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sman

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Plea

se n

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no

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avai

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& T

IME,

REG

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NLI

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INST

EAD

AT

htt

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edu/

alum

ni/c

onti

nuin

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gal-

educ

atio

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TH

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INT

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UA

L N

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E

http://law.nd.edu/alumni/continuing-legal-educationC

oncu

rren

t Ses

sions

-- P

re-r

egist

ratio

n re

quire

d:Fr

iday

, Oct

. 18t

h (i

ndic

ate

choi

ce)

9:

00–1

0:00

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- C

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on T

rans

fer T

ax C

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pts (

10A)

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9:00

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Self-

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(10B

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Plan

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nd E

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11A)

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yer

10

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rviv

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Ethi

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halle

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(11B

) - F

ox

11

:15–

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5 pm

- An

Esta

te P

lann

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Trilo

gy (1

2 A)

- Be

yer

11

:15–

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5 pm

- C

onve

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Asse

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tect

ion

to A

sset C

ollec

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(12

B) -

Lang

a

12

:15-

1:15

pm

- Lu

nche

on k

eyno

te sp

eake

r: Pr

ofes

siona

l Res

pons

ibili

ty (1

3) –

Haw

kins

1:

15–2

:15

pm -

Con

ditio

nal G

ifts a

nd In

Ter

rore

m C

laus

es (1

4A) -

LaP

iana

1:

15–2

:15

pm -

Usin

g DIN

Gs,

NIN

Gs a

nd O

ther

Tru

sts (1

4B) -

Sch

oenb

lum

/Sch

oenb

lum

2:

15–3

:15

pm -

Sect

ion

1411

(15A

) - K

irk

2:15

–3:1

5 pm

- D

rafti

ng T

ips t

hat M

inim

ize th

e Fed

eral I

ncom

e Tax

on T

rusts

(15B

) - B

lase

3:

30–4

:30

pm -

Mai

ntai

ning

an

Esta

te P

lann

ing

Prac

tice

(16A

) – R

oman

o�

3:30

–4:3

0 pm

- In

tern

atio

nal T

ax P

lann

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(16B

) - S

chul

tz

Not

re D

ame,

Ind

iana

465

56

Prem

ium

Nor

ther

n Tr

ust C

ompa

nySt

out R

isius

Ros

s, In

c.

Pla

tinu

mFi

delit

y Cha

ritab

leC

hrist

ie’s

Gol

dSo

uth

Dak

ota

Trus

t Com

pany

Empi

re V

alua

tion

Con

sulta

nts,

LLC

TH

ANK

S TO

OU

R S

PON

SOR

S

Documents

Thirty-Ninth Annual Notre Dame® Tax & Estate Planning Institute