Lisa M. Piehl, the Program Manager of the Estate and Gift Tax Policy Division of the Internal Revenue Service (IRS), will be addressing updates related to estate and gift tax matters within the IRS.

Patrick A. Kohlmann and Vivian L. Thoreen will review recent developments that are most pertinent and relevant to trust and estate attorneys. This includes selected cases of interest from 2021 and 2022, and selected legislation of importance chaptered during this period. 

Along with answering the question of "what is a trust protector?," this presentation will provide insight into common use cases for trust protectors, best practices when advising trust protectors, and potential liability of trust protectors.

Dr. Linton Mohammed will cover the basics of forensic document examination including when to use a forensic document examiner and the techniques that he uses to catch fraudsters.

CalABLE Accounts offer different benefits to those that qualify than other planning tools such as special needs trusts.

The IRS restated ALL the required minimum distribution (RMD) regulations in 2022. The new (proposed) regulations set out a SIMPLE EASY 4-step process for determining the “countable beneficiaries” of a trust named as beneficiary of a retirement account.

A number of cases have chipped away at the clarity of statutes instructive of a trustee’s duty to account, report, and inform.

The seminar will explore effective strategies to use the annual gift tax exclusion to transfer wealth, including direct gifts, gifts to trusts, and best practices when drafting “Crummey” Trusts.