Friday, October 20

8:30AM – 11:30AM

Estate & Gift Taxes E

Chair: John Bergner, Winstead Sechrest & Minick PC, Dallas, TX

8:30am             Opening Remarks by the Chair.

8:35am             Current developments.  This presentation will bring us up to date on recent developments (including legislation, regulations, judicial decisions, and rulings and other guidance from the IRS) relevant to our practice area.  Panelists:  Eric Carter, Giordani Schurig Beckett & Tackett LLP, Austin , TX; Catherine V. Hughes, Attorney-Advisor, Office of Tax Legislative Counsel, Department of Treasury, Washington, DC.

9:05am             Grantor Retained Annuity Trusts - The Basics.  This panel will discuss the fundamentals of GRATs - including issues related to drafting, funding, economics and administration.  Panelists:  Laura Hundley, Holland & Hart LLP, Boulder, CO.; James Kronenberg, Bessemer Trust, New York, NY; Miles C. Padgett, Lydian Trust Company, Washington, DC.

9:45am             Grantor Retained Annuity Trusts - Advanced Concepts.  This speaker will provide an advanced but practical discussion of the more sophisticated and complex issues related to the creation, funding and administration of GRATs.  Speaker:  Carlyn McCaffrey, Weil Gotshal & Manges LLP, New York, NY.

10:25am           Structuring Transfers and Trusts to Qualify for the Transfer Tax Exemptions Related to Educational and Medical Expenses Including Prepaid Tuition Arrangements under Sections 2503(e); 2611(b); and 2642(c). Speaker:  David A. Handler, Kirkland & Ellis LLP, Chicago, IL.

10:55am           Estate Tax Legislation.  This speaker will discuss how Federal transfer tax legislation (enacted or pending) will affect estate planning lawyers.  Speaker:  Ronald D. Aucutt, McGuireWoods LLP, McLean, VA.