36-Hour Estate Planning Specialization Package

Hon. Holly J. Fujie, LA Superior Court
Hon. Rupert A. Byrdsong, LA Superior Court
Mia F. Yamamoto, Law Office of Mia Yamamoto
Dr. Gitu Bhatia, Gitu Bhatia Psy.D.
Moderated by Jinna Kang, Enenstein Pham & Glass, LLP

The lines between ethically mandated and permissive withdrawal from a client?s representation are often unclear, making it difficult for attorneys to determine their ethical obligations and how to satisfy them. This program will explore where the lines are drawn, how they are applied, and what an attorney?s duties are when withdrawing from representation.

Deborah Wolfe, Founder, Wolfe Legal Solutions, PC.

The program will address the process of onboarding new clients with emphasis on risk management and compliance with the Rules of Professional Conduct.

Joel A. Osman, Senior Counsel and General Counsel to the Firm, Parker Mills LLP
David B. Parker, Founding Partner,Parker Mills LLP

This program will review lawyers? ethical obligations in holding funds belonging to others. This program will cover the guidance and pitfalls in trust accounting and the new mandatory Client Trust Account Protection Program and will include considerations of banking stability.

Rachelle Cohen, Valensi Rose, PLC
Erin Joyce, Erin Joyce Law, PC

This presentation will explore the kinds of activities that are discouraged and prohibited by the State Bar, as well as those that are perfectly permissible in 2023 (this has changed significantly from a few decades ago when many of the Attorney Attendees started practicing, so many of us learned a very different set of rules and behaviors). Come learn what you can do to get more business, without getting in trouble with the State Bar.

Marc E. Hankin, Hankin Patent Law, APC

This CLE program will explore competence issues in the context of the aging attorney population. While mental and physical issues impacting the elderly population are very common, few CLE programs discuss them in the context of an aging attorneys? ability to perform legal services with competence.

While it is relatively easy to spot an attorney who has completely lost physical capability and mental competence, it is very challenging to spot those in the gray area who have started their descent into concerning territory often exhibiting barely perceptible signs of incompetence

Benazeer "Benny" Roshan, Partner, Greenberg Glusker

Terrence Franklin had been a trust and estate litigator, handling disputes including will contests for a quarter century, when he discovered a will contest from the 1840s that challenged the will done by his fourth great-grandfather that emancipated Terrence?s fourth great-grandmother and her children and grandchildren. This discovery led Terrence to define his mission, ?To Bend the Arc of History Towards Justice? by sharing the story of his ancestors and other stories like them. In this presentation, Terrence recounts the riveting story of his ancestor Lucy Sutton and her fight in the probate courts to uphold the last will and testament, and he also profiles several other black women, contemporaries of Lucy, who also had to struggle with probate courts for their rights, and who just may have helped Lucy and her family make it to freedom.

Terrence M. Franklin, Sacks, Glazier, Franklin & Lodise LLP

This program will walk you through the steps of a probate administration, including identifying, collecting, and managing estate assets, preparing an inventory and appraisal, handling debts and creditor claims, selling estate property, and closing the estate.

Beth Acevedo applies a broad background in estate planning, estate and trust administration, and tax law to develop customized, multi-generational estate plans for high-net-worth individuals and families. Through the careful crafting of trusts, wills, powers of attorney, and health care directives, Beth identifies and addresses potential conflicts before they occur while maintaining the clients? interpersonal and wealth transfer goals. Beth?s compassionate and detailed approach to estate and trust administration matters brings beneficiaries and fiduciaries peace of mind during what can be an emotionally stressful time.

Beth has an Executive LL.M. in Taxation from New York University. While in law school, Beth served as Note and Comment Editor on the Buffalo Law Review, and as Submissions Editor for the Buffalo Public Interest Law Journal.

This presentation will provide a broad overview of basic principles that are fundamental to will and trust contest litigation. It is designed for estate planners and others who do not primarily practice litigation and will cover topics including standing, different standards of legal capacity to execute estate planning documents, and factors in determining undue influence.

This program discusses provisions of estate planning documents that we see most often litigated and considerations as to how to address these issues so as to minimize the potential for litigation in the future.

Lindsey F. Munyer, a Partner at Keystone Law Group, P.C., is a Certified Specialist in Estate Planning, Trust & Probate Law (State Bar of California, Board of Legal Specialization), and has an LL.M. in Taxation. Lindsey has experience litigating trust and estate matters, and is adept at handling all stages of litigation, including discovery, mediation, law and motion and trials, as well as representing fiduciaries in the administration of estates and trusts. Lindsey has represented clients in a range of capacities including as trustees, beneficiaries, executors, creditors, heirs, and conservators, in all manner of disputes, and for estates valued in the tens of millions of dollars. Lindsey also has a background in tax planning and tax controversy. While working towards her LL.M., Lindsey interned with the I.R.S. Office of Chief Counsel, where she successfully argued a tax deficiency case in Tax Court.

Our speaker, Randy Spiro, a long-time and well regarded estate planning specialist, will share practical problems that come up when dealing with clients who are older and possible solutions culled from his many years of experience. He will address common misconceptions that many estate planning attorneys may hear from senior clients and their family members, including:

-You can handle our asset transmutation because we have no conflicts.
-We don't need separate attorneys to waive a reimbursement right.
-You can represent the parents and the children regarding a gift to qualify for Medi-Cal.
-We are too busy to get you the information for a revocable trust, so just create temporary Wills.
-If the practitioner is not negligent, it doesn't matter what the damages are.
-If you own tenancy in common real estate, it is not a partnership.
-My successor trustee who is not a beneficiary will surely agree to act.
-In a second marriage where there is an age gap, a QTIP Trust is the best plan.
-A spouse doesn't need a separate attorney to consent to a non-spouse IRA beneficiary.
-There is no problem in transferring separate property assets into a joint husband and wife trust.
-Don't worry about the assets that we own outside of the United States.

This program is a must for any attorney doing estate plans for old clients and also family member and professionals who may be named as fiduciaries in those estate plans.

Randy Spiro, Estate Planning Attorney

A guide to avoiding the pitfalls of California?s Creditor?s Claim statutes. No matter what side your client is on ? creditor or estate ? the rules require strict compliance.

Geraldine A. Wyle, Partner, Freeman Freeman & Smiley
Jeryll S. Cohen, Partner, Freeman Freeman & Smiley

AB 1194 was signed by the Governor and effective as of January 1, 2022. Although the law makes some positive changes to conservatorship practice, it is a prime example of legislation by anecdote, and much of the Legislature's attention was drawn to punitive measures designed to hurt both family member conservators and professionals. This presentation will step through the entire law, explaining its impact on both conservators and conservatees, and examine a number of measures currently pending in the Legislature that create additional burdens on conservators as well as open new avenues for alternatives to the conservatorship process.

The presentation will address questions that all planners, including, and perhaps especially, those who think of themselves as domestic planners, need to ask their clients as well as some of the gift tax, estate tax, and trust income tax issues we see most frequently with clients who have cross border families or assets.

Laura A. Zwicker, Chair, Private Client Services Group, Greenberg Glusker Fields Claman & Machtinger LLP
Stefanie Lipson, Partner, Greenberg Glusker Fields Claman & Machtinger LLP

Review new SECURE Act limits on post-death minimum distribution rules, and estate planning under these new rules. Presentation will include practical case studies of common planning scenarios.

SECURE Act Impact on Required Minimum Distribution Rules. CARES Act. Contribution plans and IRAs, Roth IRAs. New post-death RMD Rules, Eligible Designated Beneficiaries. What is Majority? See-Through Trust Rules. When are New Post-Death RMD Rules Effective? Planning for Healthy Children. Minors and EDB Status. Planning for Disabled and Chronically Ill
Eligible Designated Beneficiaries ? ?D/CIDBs?. What is Disabled? What is Chronically Ill? Help for Disabled and Chronically Ill. Applicable Multi-Beneficiary Trusts. Planning for Spouses. Charitable Planning. Excise Tax on Failure to Take RMDs.

Steven E. Trytten, Esq., Managing Partner, LA County, Henderson, Caverly, Pum & Trytten, LLP

A declining market can increase demand for estate planning services. This presentation will explore ways in which advisers can help clients with estate planning strategies that are already in place when they are faced with a loss in value or market volatility. We will review strategies for getting a ?do-over? on gifts, stopping the decline in value of assets that have already been transferred and efficiently applying generation-skipping transfer tax exemption after a loss in value. We will also examine client considerations in making new gifts in a declining market.

Elizabeth Glasgow, Partner, McDermott Will & Emery LLP
Bridget Devoy, Counsel, McDermott Will & Emery LLP
Laura Stone, Partner, Citrin Cooperman Advisors LLC

Paul Frimmer discusses estate planning, charitable giving, and tax issues as they relate to the use of complex charitable remainder trusts and charitable lead trusts.

Paul N. Frimmer, Loeb & Loeb LLP

What every wealth planning professional should know when dealing with the disposition and control of works protected by copyright.

Paul Gordon Hoffman, Hoffman, Sabban & Watenmaker
Steven Krone, Mitchell, Silberberg & Knupp

This presentation will describe family governance structures commonly used in multigenerational planning when family unity and cohesion are important factors for the founding generation. Case studies will highlight good (and bad) use of governance planning. The presenters will focus on continuity planning for closely held family businesses along with governance planning for families whose holdings are large or complex enough to require thinking about the estate as an enterprise.

Andrea Kushner, Bernstein
Mark Powell, AdvicePeriod

Following a spouse's death, the surviving spouse and heirs are often left with the decedent's debts. In some estates, it is the surviving spouse who asserts claims against his or her decedent spouse. This program will discuss how California community property law affects creditors' claims against the decedent's estate or trust and the surviving spouse's and heirs' exposure to the decedent's debts. The program will also discuss potential community property disputes which can arise between the surviving spouse and the decedent's spouse's estate and practical tips to handle such disputes.

Lynda I. Chung, Esq., Valensi Rose, PLC

Effective July 1, 2022, the Medi-Cal eligibility rules are changing! The asset thresholds are increasing, significantly, and further changes are slated for a year-and-a-half later!

Our speaker, Terry M. Magady, Esq., the Elder Law Committee?s chairman, is a widely recognized expert on Medi-Cal and other government benefits and the author of many CEB and other legal publications on the subject matter.

Terry will share practical strategies on obtaining eligibility under various Medi-Cal programs, as well as brand new sources for benefits, including methods commonly overlooked by even the most experienced advisors. He will discuss the new rules, starting July 1st, and how they immediately affect planning and decision-making by families, fiduciaries, and attorneys.

This program is an absolute must for anyone, whether a professional or family member, who strives to help the lives of people who are either older or disabled.

Appellate lawyer Alana Rotter (Greines, Martin, Stein & Richland LLP) will offer tips on how to avoid traps that can doom an appeal before it begins. Topics will include creating a clear record, preserving evidentiary issues, navigating the statement of the decision process, and determining what?and when?to appeal.

The current environment is very challenging for trustees. A trustee must invest a trust as a prudent investor would while dealing with headwinds such as muted returns, low global yields and tax uncertainty. Further, trustees are faced with managing trust assets for longer life expectancies, which means trusts must last longer. Our speakers, Ashley Velategui and Andrea Kushner, Esq., Directors of the Wealth Strategies Group at Bernstein Private Wealth Management, have tremendous experience in these areas, and Andrea is also the past chair of our bar?s taxation section. Their discussion will particularly emphasize how these issues for trustees affect older and disabled beneficiaries.

Andrea Kushner, J.D., LL.M., Bernstein Private Wealth Management
Ashley Velategui, C.F.A., Bernstein Private Wealth Management

Chang H. Chae will use his experience advising celebrity clients to discuss a variety of estate planning issues that arise when planning for name, image and likeness. He will explain how these issues are becoming of widespread importance, both in terms of planning and in dealing with the IRS in estate administration with NIL (including the tax court?s ruling in the Michael Jackson case).

Mr. Chae is a Certified Specialist in Estate Planning, Trust and Probate Law (certified by the State Bar of California Board of Legal Specialization) and is a Fellow of the American College of Trust and Estate Counsel (ACTEC). He is a former Co-chair of the Executive Committee of the Trusts and Estates Section of the Beverly Hills Bar Association. He has been repeatedly named by Los Angeles Magazine and Law & Politics Magazine as a ?Southern California Super Lawyer,? recognized as a Best LawyerÆ and is rated AVÆ Preeminent? by LexisNexis Martindale-Hubbell. Mr. Chae has served as a member of the board of directors for a community college foundation, as chairperson for a planned giving committee and as a professional advisor to a community foundation. He is a member of the International Society of Trust and Estate Practitioners and is a Co-Chair of the Steering Committee of the Motion Picture and Television Fund, Professional Advisory Network.

This presentation will provide some general insights for how to make sure your clients' affairs are in order after they execute their estate plan and what potential pitfalls can await them. Dina Nam will be speaking about what happens after clients create a revocable estate plan and what proactive steps practitioners should take. She will be discussing topics including trust funding, beneficiary designations, and what happens if clients forget to fund their trusts. Nuts & Bolts series.

Dina Nam, AdvicePeriod

Civil litigators (junior probate litigators) who are asked to handle a will contest, trust contest or financial elder abuse case in probate court often find themselves feeling like Alice in Wonderland where seasoned probate attorneys speak probate, not English. What are probate notes? What?s RFA? What is a Heggstad petition? Is an evidentiary hearing the same as a trial? These are some of the oft-asked questions. The program will teach general civil litigators how to navigate the probate court like a pro.

Lynda I. Chung, Partner, Valensi Rose PLC

Proposition 19 introduced major changes to California property tax law that impact trust and estate planning throughout the state. The new law virtually eliminated certain tax benefits that have been enjoyed for decades and partly expanded the reach of others. Did you know that there are ways to reduce or eliminate the negative consequences of Proposition 19? Navigating these limitations takes proactive planning and due diligence and doing so correctly is likely to set you apart and place you and your clients at a significant advantage. Join us to learn about Prop 19, including recent updates, and the creative planning techniques available to lessen its burdens.

Analysis of California income taxation issues related to trusts and entities. Many Californians enjoy the benefits of living in California but yearn for a structure that can earn investment income not subject to California income taxes. Many residents of other states and countries are first surprised, and then angry upon discovering that their ?non-California trust? is subject to California income tax.

Similarly, LLC and other entity owners are often shocked to discover that they have been ?doing business in California? for years ? or even that they are ?doing business? at all in a holding company. Let?s explore the many and interesting ways that California wraps its long tax-hungry arms around our clever estate planning structures.

? California Taxation of Grantor Trusts
? California Taxation of Nongrantor Trusts
? Taxation of Distributions to California Beneficiaries
? Taxation of Various Entities as Holding Companies

Laurelle Gutierrez, McDermott Will & Emery
Elizabeth Glasgow, McDermott Will & Emery
Kathryn Gose, McDermott Will & Emery

During this presentation, Judge Glen Reiser (Ret.) will discuss various critical aspects of subtrust funding as part of the trust administration process. Often, upon a first death of a spouse and, at times, upon the death of the second spouse to die or a single person, the subject trust includes requirements and guidance for administering the trust regarding the allocation of assets to various subtrusts for the benefit of one or more beneficiaries. As we are seeing it more and more in the courts and mediation, subtrust allocation decisions by a trustee can turn into having to defend a claim against such trustee for failure to, among other things, collect assets and obtain date of death values, property manage assets, and fairly allocate assets among subtrusts in accordance with the terms of the trust. The presentation will cover important concepts such as a trustee?s administrative duties, marital deductions, pro-rata allocation of assets, community property and separate property characterizations, gift and estate taxes, and portability, all in light of trust litigation. Judge Glen Reiser (Ret.) will teach these concepts by reviewing trust provisions and discussing hypotheticals and relevant recent case law. Litigators, trust administration lawyers, and estate planning lawyers will all benefit from attending this presentation to better allocate assets to subtrusts, lower the likelihood of litigation, and successfully complete the trust administration process.

Hon. Glen Reiser (Ret.), Mediator/Arbitrator, JAMS

Gifts of tangible personal property, such as artwork, rare books, and manuscripts, are often meaningful, enduring, and tax-efficient. Such gifts may also be more complicated than expected and require special consideration. Has the property been held long-term? Will the gift(s) be used in a manner related to the nonprofit institution's tax-exempt mission? Will the gift(s) be made during a donor's lifetime or by bequest? Join us for a lively conversation about fascinating gifts and lessons learned.

Cris Lutz, Assistant Vice President of Gift Planning at, The Huntington
Elizabeth Bawden, Partner at Withers World Wide
Joe Baratta, Senior Vice President, Head of Trusts & Estates, West Coast at Bonhams

The Home and Community-based Services Settings Final Rule, commonly known as the Final Rule, is now slated to go into effect on March 17, 2023. Providers and facilities throughout the country are preparing to adapt themselves to the Final Rule?s person-center planning and practices, which will soon be required for their service delivery and for their receipt of certain federal and state funding. The mandate of the Final Rule for integration of consumers who are older or disabled is inspiring Compliance with the many new requirements in order to continue current funding, however, can be formidable for those who are not adequately prepared.

Our speaker is a senior consultant for Pubic Consulting Group, which has been hired by state and other agencies across the country to help implement the Final Rule. She will share what the Final Rule means for providers and facilities, as well as families, and how everyone is adapting to prepare for 2023. The program is a must for all attorneys, fiduciaries and other professionals who are involved with home or assisted living care for clients and trust beneficiaries.

Our speakers include the directors of the Proxy Parent Foundation, a non-profit organization started by the parents of children with disabilities. The foundation operates the PLAN of CA Master Pooled Trust, helping families create special needs trusts and acting as their trustee. Beyond trust administration, the organization also provides personal support services. As the name reflects, Proxy Parents, from the organization, step into the shoes of a loving family member, as a proxy, and act as a caring advocate and friend. Our speakers will provide an in-depth look at the ins and outs of pooled special needs trusts and how those trusts help beneficiaries with special needs. They will share real-life examples of unique methods to maximize the potential of trust beneficiaries.

Bruce Lewitt, Managing Director, Proxy Parent Foundation
Carol Larkin, Assistant Managing Director, Proxy Parent Foundation
Thomas E. Beltan, Counsel, Barton Klugman & Oetting LLP

While the SECURE Act created new challenges for traditional estate planning, it also created (and preserved) opportunities for the use of retirement accounts in the world of special needs trust planning. Our speaker, nationally recognized elder attorney Stuart D. Zimring, Esq., will review the changes implemented by the SECURE Act with a focus on how those changes affect and benefit persons with disabilities and chronic illnesses.

Stuart D. Zimring

Anna Soliman and Bryan Kirk of Fiduciary Trust International will review trust modification, reformation and decanting basics. This presentation will also work through real-life examples, discuss legal and tax updates relating to changing the terms of irrevocable trusts, and will also answer the following questions:

Why you would want to modify, reform or decant a trust?
How do you modify, reform or decant a trust?
What are the tax consequences when you modify, reform or decant a trust?
What do you not want to get wrong when you modify, reform or decant a trust?

Anna Soliman, Trust Counsel and Managing Director, Fiduciary Trust International
Bryan D. Kirk, Director of Estate and Financial Planning and Trust Counsel, Fiduciary Trust International

Scott Rahn and Nicholas Van Brunt provide a survey of appellate decisions concerning or relating to trusts, estates, and conservatorships in the last 12 months that are relevant to estate planners, administration counsel, and litigators.

Scott Rahn, Partner, RMO, LLP
Nicholas Van Brunt, Partner, Sheppard Mullin

Learn about the process of selling and buying real estate when Court confirmation of the sale is required and how to avoid common pitfalls and mistakes. Marketing the property.

Nancy Sanborn, Executive Director, Trust & Probate Sales Division, Berkshire Hathaway
Brenda Depew, Esq., Partner / Attorney, Hinojosa & Forer LLP

This program will address: (1) What is a Surviving Spouse? (2) What at is an omitted spouse and an omitted child? (3) What are intestate shares? (4) How do you satisfy the omitted spouses' and children?s share? and (5) What are the legal proceedings to enforce their rights.