2019 Advanced Estate Planning Conference Webcast

2019 ADVANCED ESTATE PLANNING CONFERENCE
AUGUST 15-16, 2019

DAY 1

7:30 a.m. Filling in the Gaps: Creating a Plan Beyond the Traditional Estate Plan
R. Dyann McCully/Attorney Mediator/The Blum Firm, P.C./Fort Worth
Learn how to help clients create a centralized file of personal financial and medical information to give guidance
on future care and clear financial intentions. We’ll consider planning for assets that pass outside of a will and how
to avoid the pitfalls.

8:45 a.m. Federal Case Law Update Case Law
Brad Fletcher/Member/Clark Hill Strasburger/Dallas
This session covers federal case law and IRS guidance and rulings impacting federal estate and gift tax, as well as
income tax of trusts and estates.

10 a.m. Break

10:15 a.m. Estate Planning Current Developments
Steve Akers/Senior Fiduciary Counsel/Bessemer Trust/Dallas
Practical planning aspects of IRS guidance and current cases are highlighted. Other discussion items include
observations from tax litigators of current IRS focus points in audit and litigation, estate planning for moderately
wealthy clients and evolutionary planning ideas to increase clients’ and planners’ happiness.

1 p.m. Fiduciary Pitfalls
Sarah Patel Pacheco/Attorney/Crain, Caton & James PC/Houston
As the number of lawsuits involving the roles and responsibilities of a fiduciary continues to increase, professionals
advising these individuals face an equally difficult job. This session examines central considerations and
measures that can be used when advising a fiduciary and reduce potential claims.

2:30 p.m. Trust Distribution Provisions That Work: Say What You Mean and Mean What you Say
Leslie Kiefer Amann/Chief Fiduciary Officer/Sentinel Trust Company/Houston
You’ll hear information and examples designed to inspire thought and discussion on how CPAs, attorneys and
other advisors can collaborate to help clients define what they really want to achieve with long-term wealth
transfer plans and how to stay on track.

3:30 p.m. Estate Planning for the 99%, Ideas for the 1%
Gary V. Post, JD/Partner/The Blum Firm/Fort Worth
The estate tax exemption is currently above $11,000,000, but that does not eliminate estate planning needs for
those who do not have a taxable estate. Tax issues still persist, including minimizing income taxes, planning for
basis step-up and the desire to use the expanded estate, gift and GST tax exemptions while maintaining access to
the assets.

5 p.m. Adjourn

DAY 2

7:30 a.m. ‘Til Death Do Us Part - Planning With Retirement Accounts for Married Participants
Jason Roy Flaherty, JD, CPA/Attorney/Brink Bennett Flaherty Golden pllc/Austin
This session addresses some of the special problems that may be encountered when planning (or failing to
plan) for the descent and distribution of retirement benefits, both for the participant and the non-participant
spouse. The session will include a discussion of the Retirement Equity Act of 1984 (REA) and its mandates for
the protection of surviving spouses.

8:45 a.m. Hot Marital Property Topics
Professor Tom Featherston/Baylor Law School/Waco
The speaker address Texas community property issues that affect both legal and accounting practices. Topics
include the myth of the “community debt,” characterization of interests in and distributions from entities and
trusts, and the effect of married clients moving to and from Texas.

10 a.m. Break

10:15 a.m. What’s New With QBI (Qualified Business Income)
Carol A. Cantrell, CPA, J.D./Cantrell & Cantrell, PLLC/Houston
This session will cover the latest updates on Section 199A, qualified business income. We’ll discuss what’s new
under the final regulations, the revised final regulations, new Form 8995, the latest IRS rulings and other current
developments.

1 p.m. Estate Planning for Singles, Unmarried Couples and Non-Traditional Families

Hon. Jerry W. Simoneaux, Jr./Harris County Probate Court 1/Houston

More than ever before, young and old alike are choosing not to marry and still live together as families; while

others remain single and live alone either by choice or circumstance. This session will explain common and

not-so-common estate planning techniques best suited to these arrangements.

2 p.m. Break

2:15 p.m. When Parting Isn’t Sorrow: A Discussion of Disclaimers in Estate Planning
Brett T. Berly, J.D./Shareholder/Chamberlain, Hrdlicka, White, Williams & Aughtry, P.C./Houston
We’ll be discussing the use of disclaimers in estate planning, both under federal tax law and Texas property law.
In addition to a summary of the mechanics and timing of qualified disclaimers, we’ll explore how they can be
used and how they can result in unintended consequences if not handled properly.

3:15 p.m. No, Transfer Tax Auditing/Controversies are Not Going Away in the Era of Higher Exemptions
Joel N. Crouch, J.D./Managing Partner/Meadows, Collier, Reed, Cousins, Crouch & Ungerman LLP/Dallas
Transfer tax audits and litigation are not going away despite higher exemptions. The presentation will cover
current trends in the transfer tax controversy area at audit level, appeals and in litigation.