Estate Planning, Trust & Probate Track

Probate & Estate Law and Elder & Mental Health Care Law:

A Multi-Disciplinary Approach

By its nature, a Trusts and Estates practice is multi-disciplinary. The focus of the first two days of this program track is on cutting-edge estate planning, administration, and tax matters, including corporate and partnership issues that arise in a Trusts and Estates practice. The third day addresses elder law and mental health care law for moderate to high net worth clients, and will include a review of the proposed revisions to Uniform Fiduciary Access to Digital Assets Act. Each session will provide an opportunity for questions, answers, and discussion between the faculty and the attendees.

This program track may qualify for up to 12.0 hours MCLE, all of which may be Estate and Trust Law Specialization (up to 4.0 hours MCLE daily).

TRACK CHAIR and MODERATOR: T. James Lee, Fennemore Craig, PC


8:15 am -
12:30 pm

Let the Games Begin!
Practical Estate Planning and Administration

Jonathan Blattmachr, a nationally renowned speaker, author, and practitioner, will kick off our seminar with "Topics Hot Off the Press." Attendees will come away with cutting-edge knowledge of recent changes in the law, and with a larger toolbox of techniques in serving clients who have complicated family dynamics or sophisticated financial needs. Attendees will also learn how to use the Delaware (Arizona) tax trap to a client's advantage, how to decide between decanting and merger, QSSTs and ESBTs, IDGTs and GRATs, CLATs and CLUTs, standard grantor trusts and 678 trusts, and how to effectively establish less-common income and principal characterizations for trust accounting and distribution purposes. Probate, trust administration, and basis and estate tax reporting issues will be addressed.

FACULTY: Jonathan Blattmachr, special guest speaker, Pioneer Wealth Partners, LLC, Susan Ciupak, Fennemore Craig, PC

* Mr. Blattmachr's appearance is brought to you by Fennemore Craig, PC and Dickinson Wright PLLC.


8:15 am -
12:30 pm

Estate Planning with Corporations, LLCs, and Partnerships

The presenters will discuss and instruct the attendees on estate planning and tax techniques involving partnerships, LLCs, and corporations. The following will be addressed in detail: basis issues, considerations in making a 754 election, S corporation issues, creating or dealing with capital and profits interests (and hybrids), priority distributions and partnership freezes (chapter 14), effect of foreclosure rights on valuation discounts for LLC interests, net investment income tax planning, material participation issues in the trust context (NIIT and passive losses), grantor trust issues, multi-state tax reporting (sourcing) for pass-through entities, and the creation and use of private trust companies.

FACULTY: Les Raatz, Dickinson Wright PLLC, John C. Vryhof, Snell & Wilmer


8:15 am -
12:30 pm

My Clients are Failing!
Elder and Special Needs Planning for the Modest and the Affluent; Case Law and Statutory Update; Digital Assets

The presenters will provide practitioners with ideas and tools for assisting declining clients from all walks of life. Panelists will discuss ALTCS and special needs planning (including first- and third-party special needs trusts), the role of a professional trustee, and approaches that can reduce the likelihood of protracted litigation and other court processes. In addition, this program will address the real-life complexities associated with actual and perceived financial abuse of vulnerable adults. The latest state and federal cases and Arizona statutes will be addressed. Finally, the presenters will examine the proposed revisions to the Uniform Fiduciary Access to Digital Assets Act.

FACULTY: Colleen A Cacy, Gadarian & Cacy, PLLC, Stacey Johnson, Fennemore Craig, PC, Victoria Blair Struse, Fletcher, Struse, Fickbohm, and Marvel PLC, Bridget O'Brien Swartz, Dyer & Ferris, LLC

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