7:30 – 8:00 am
Breakfast & Registration
8:00 – 8:10 AM
Welcome & Opening Remarks
Martin M. Shenkman, J.D., C.P.A., M.B.A.
8:10 – 9:00 am
Practical AI You Can Use Today and In Your Office Tomorrow (Technology CLE)
This presentation provides a practical, plain English overview of how attorneys, accountants, advisors, and office professionals can use artificial intelligence to improve daily productivity, client service, research, drafting, document review, background checks, and administrative work flows. The session focuses on real world examples, useful prompts, common mistakes to avoid, and simple ways to begin using AI immediately while maintaining accuracy, confidentiality, and professional judgement.
Alan Gassman, J.D., LL.M.
9:00 – 9:50 am
The State of the States: Latest Key Planning Developments Across the U.S.
Hear about the most important state-level recent developments, trends, and estate planning ideas, including the latest legislative developments; case law updates; estate, gift and tax law changes; how AI is redefining publicity rights; planning and valuation issues; and other breaking state-level developments.
Sharon L. Klein, J.D.
9:50 – 10:05 am
Break
10:05 – 10:55 am
Navigating the Estate Tax Landscape: Planning Opportunities and Pitfalls
This presentation provides practitioners with a detailed examination of the current estate tax framework, recent relevant cases, and the planning strategies available to counsel advising high-net-worth clients. Topics will include the interplay between federal and state transfer tax regimes, leveraging applicable exemption amounts through lifetime gifting and trust structures, valuation discount planning, and the use of irrevocable trusts such as GRATs, SLATs, DAPTs and IDGTs. The session will also address common drafting and implementation pitfalls and how to anticipate and respond to potential legislative changes. Attendees will gain actionable guidance for structuring estate plans that withstand scrutiny and achieve clients' wealth transfer objectives.
Thomas A. Tietz, J.D.
Joy Matak, J.D.
10:55 – 11:45 am
AI Ethics With a Practical Focus (Ethics CLE)
AI is transforming the profession rapidly. There is no shortage of ethical issues, and those will continue to evolve. Attorneys must protect confidential client information and preserve the attorney-client privilege, particularly when using AI tools, but the attorney or the client may waive that privilege. There has been no shortage of cases dealing with fictitious AI output called hallucinations. What are these and what precautions should practitioners take? The IRS issued an alert on AI that is difficult if not impossible for tax practitioners to comply with. What should be done?
Bryan Skarlatos, J.D.
11:45 am – 12:35 pm
Advanced Charitable Planning Strategies
Panelists will discuss current planning techniques, including gifts of appreciated assets, qualified charitable distributions, beneficiary designations, and life-income gifts, along with key considerations when working with complex assets and documenting charitable contributions. They will also review recent tax and legal developments impacting charitable giving, and proposed legislation that could shape the future of philanthropy. Attendees will gain a practical understanding of the evolving charitable planning landscape and the opportunities and challenges these changes present.
William D. Samers, J.D.
Jeremiah W. Doyle, IV, J.D., LL.M.
Rachel Schnoll, M.B.A.
12:35 – 1:20 pm
Lunch
1:20 – 2:10 pm
Asset Protection: Recent Developments and Practice Guidelines
The desire for asset protection has evolved since the first APT statute was enacted in Alaska in 1997. This presentation will highlight some of the developments and strategies available and guidance to implement them effectively and ethically.
Gideon Rothschild, J.D,. C.P.A.
2:10 – 3:00 pm
The Nuts and Bolts of General International Estate Planning That Every U.S. Professional Must Understand (With Special Pointers on U.S. Persons With Assets or Descendants Living in Israel)
International estate planning is a topic that touches many practitioners and families, but there are many complex rules involved. This presentation will cover some of the most important and common ones, including but not limited to tax and estate issues with owning apartments and properties in Israel and in other countries; noncitizen spouses and the marital deduction; U.S. trusts that have foreign grantors, trustees, or beneficiaries (including Israeli); foreign trusts that have U.S. beneficiaries or own U.S. assets; cross-border probate and estate tax issues; tax, compliance, and reporting issues with owning bank accounts and assets in Israel and in other countries; U.S. gift and estate tax issues for foreigners.
Avi Kestenbaum, J.D.
3:00 – 3:10 pm
Break
3:10 – 4:00 pm
Jewish Healthcare Directives and Estate Planning: Tools for the Jewish Community (Diversity CLE)
For many people, estate planning is also a reflection of personal values. Jews wish to protect their interests while expressing their values in decisions about healthcare and finances. Learn about new tools that can help you provide culturally sensitive healthcare directives and estate documents for the Jewish community.
Rabbi Dr. Shlomo Brody, Ph.D. (Law)
Martin M. Shenkman, J.D., C.P.A., M.B.A.
4:00 – 4:15 pm
Break
4:15 – 5:05 pm
The Basics of the Income Taxation of Estates and Trusts
Sit back, fasten your seat belt, and enjoy a 50-minute wild ride through the basics of Subchapter J of the Internal Revenue Code. This session will provide an overview of the income taxation of trusts and estates, including the three types of trusts (simple, complex, and grantor), the concept of distributable net income, the distribution system (including a brief discussion of the tier system, the separate share rule, the 65-day rule, and specific bequests), and the termination of a trust or estate. As an extra added bonus, we will discuss the effect of the revised (by the OBBBA) Section 68 on the tax deductions available to an estate or trust.
Jeremiah W. Doyle, IV, J.D., LL.M.
5:05 – 5:30 pm
Wrap-Up & Adjournment
Martin M. Shenkman, J.D., C.P.A., M.B.A.
