Seminar  Program

48th Annual Estate Planning Institute


Select a Location:

Why You Should Attend

Significant federal transfer tax and related income tax developments may occur during the first eight months of the Trump Administration, including the possible repeal of the federal estate tax.  The program will review any such transfer tax developments, and discuss how they may impact estate, trust and income tax planning, and how they may impact the administration of decedents’ estates.  Moreover, the program will review other recent developments regarding estate, trust and transfer tax and income tax planning.   

What You Will Learn

  • Ethical considerations for attorneys acting as fiduciaries or beneficiaries
  • Income tax basis planning with GRATs and QPRTs
  • Less sophisticated, but important planning techniques
  • Trust selection, the tax rules, and drafting techniques
  • Asset protection planning
  • Fiduciary income tax
  • The Uniform Law dealing with digital assets

. . . and much more!

Special Feature(s) 

  • Earn one hour of Ethics credit

Who Should Attend

Attorneys and other professionals who specialize in estate planning and life insurance and transfer tax planning, including accountants, financial planners, and trust officers, and anyone else whose practice requires a solid understanding of estate planning, should view this program.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Opening Remarks and Introduction
Sanford J. Schlesinger

9:15 Recent Developments in Estate Planning and Transfer Taxation
• Impact of Trump Administration legislation and proposals on estate, trust and income tax planning, and on the administration of decedents’ estates
• Impact of any other 2017 legislation and proposals on estate, trust and income tax planning, and on the administration of decedents’ estates
• Recent IRS regulations and policy positions
• Income tax basis consistency requirements
• Estate planning for same-sex marriages
• Additional recent developments in estate, trust, transfer tax and income tax planning
Sanford J. Schlesinger

10:15 Recently Issued IRS Guidance and the IRS Priority Guidance Plan Affecting Gifts, Estates and Trusts
• Overview of IRS Priority Guidance Plan
• Discussion of recently issued guidance
• Update of guidance projects currently in process
Catherine V. Hughes (invited)

11:15 Networking Break

11:30 Sophisticated (and less Sophisticated!) Estate Planning Techniques
• Grantor Retained Annuity Trusts and Sales to Defective Grantor Trusts
• Charitable Lead Trusts and Charitable Remainder Trusts
• Family Limited Partnerships, Limited Liability Companies and Defined Value Clauses
• Less sophisticated, but important nonetheless: intra-family loans, simple (but powerful) uses of annual exclusion and other tax-free gifts
Blanche Lark Christerson

12:30 Lunch

1:45 Estate Planning in Anticipation of the Death and Resurrection of the Estate Tax: The Design and Administration of GRATs and QPRTs
• Discussion of favorable estate planning techniques if estate tax is repealed and resurrected
• Effective design of grantor retained annuity trusts
• How to repair funding and administration problems of grantor retained annuity trusts
• Effective design of qualified personal residence trusts
• Use of fractional interest discounts
• Administering a qualified personal residence trust after sale of residence
• Income tax basis planning with GRATs and QPRTs
Louis Nostro

2:45 Trusts and Estates: Asset Protection Planning
• The need for and ethical considerations in asset protection planning
• It's not just self-settled trusts
• Domestic and Foreign Asset Protection Trusts – Pros and Cons
• Tax Considerations and Compliance 
Gideon Rothschild

3:45 Networking Break

4:00 Estate Planning: Fiduciary Income Taxation and Grantor Trusts
• Fiduciary income tax – review of basic rules
• Update on recent rulings/case law
• New York state "throwback tax"
• Code section 457A – What clients and trustees need to know
Stephanie Heilborn

5:00 Adjourn

Day Two: 9:00 a.m. - 4:45 p.m.

9:00 Latest State-Level Estate Planning Developments Across the U.S.
• Latest state-level estate and gift tax changes
• Planning for children conceived after death, with stored genetic material
• State-level momentum sweeping the country regarding disposition and protection of digital assets
• Whether divorce has a revocatory effect on estate planning documents
• Estate planning for posthumous reproduction
• Other breaking state-level developments
(NO IRS Continuing Education credit for Tax Professionals)
Sharon Klein

10:00 Estate Planning for Digital Assets
• Understand the federal privacy laws
• What are digital assets?
• Discussion of the Uniform Law dealing with digital assets
• Accessing, securing and distributing digital assets
• Planning techniques to avoid pitfalls and ensure smooth administration of digital assets
• Preserving the integrity of the client’s digital assets to prevent identity and content theft
Jill Choate Beier

11:00 Networking Break

11:15 Estate Planning: Choosing Wisely Among Charitable Remainder Trusts
• Income tax savings NOW for Clients’ Deathtime Gifts
• Trust selection, the tax rules and drafting techniques
• Contributing life interests in existing CRTs
• Early termination and division of assets between the parties - Maximizing benefits and avoiding the IRS’s wrath
• Avoiding pitfalls and patching up the other fellow’s shortfalls
• Natch. Latest developments
Conrad Teitell

12:15 Lunch

1:30 Estate Planning for Post-Death Decisions
• Update on any changes in federal tax law relevant to estate administration
• Update on IRS closing letter procedures
• Review of NY income tax and estate tax topics relevant to estate administration
• Primer on disclaimer planning; comparison with portability
• Basics of estate administration where estate includes non-U.S. assets
Andrew Auchincloss

2:30 Trusts and Estates: Elder Law and Special Needs Update
A. Special Needs Planning Update
• Special Needs Trust Fairness Act
• ABLE accounts
• Drafting issues for first-party and third-party trusts
• Administration issues for first-party and third-party trusts
B. Elder Law Update
• Recent proposals and changes
• Planning for married couples
• Long-term care insurance
• Medicare and Medicaid
Bernard A. Krooks
(NO IRS Continuing Education credit for Tax Professionals)
(CPE Field of Study: Specialized Knowledge & Applications)


3:30 Networking Break

3:45 Estate Planning: Ethical Considerations for Attorneys as Beneficiaries and/or Fiduciaries
• General background of relevant rules, including applicable ABA Model Rules of Professional Conduct
• Discussion of the ethical considerations when attorneys are included as beneficiaries within a testamentary instrument and the development of case law in this area
• Discussion of the ethical considerations and pitfalls when attorneys act as fiduciaries, particularly focusing upon statutory disclosure requirements in New York and nationwide
• Background information regarding fiduciaries generally, the selection of fiduciaries, and fiduciary misconduct
• Discussion of the unique challenges and considerations when practitioners represent clients with diminished capacity
Hon. John M. Czygier, Jr.

4:45 Adjourn

Chairperson(s)
Sanford J. Schlesinger ~ Schlesinger Gannon & Lazetera LLP
Speaker(s)
Andrew S. Auchincloss ~ Schlesinger Gannon & Lazetera LLP
Jill Choate Beier ~ Beier & Associates, PLLC
Blanche Lark Christerson ~ Managing Director, Deutsche Bank Wealth Management
Hon. John M. Czygier, Jr. ~ Judge of the Surrogate's Court, Suffolk County Surrogate's Court
Stephanie E. Heilborn ~ Proskauer Rose LLP
Catherine V. Hughes (Invited) ~ Estate and Gift Tax Attorney Advisor, Office of Tax Policy, U.S. Department of the Treasury
Sharon L. Klein ~ President, Tri State Region, Wilmington Trust, N.A.
Bernard A. Krooks ~ Littman Krooks LLP
Louis Nostro, Jr. ~ Nostro Jones, P.A.
Gideon Rothschild ~ Moses & Singer LLP
Conrad Teitell ~ Cummings & Lockwood LLC
Program Attorney(s)
Justin Capuano ~ Program Attorney, Practising Law Institute

New York City Seminar Location

PLI New York Center
, 1177 Avenue of the Americas, (2nd floor), entrance on 45th Street, New York, New York 10036. (800) 260-4754.

New York City Hotel Accommodations

Crowne Plaza Times Square Manhattan, 1605 Broadway (at 48th Street), New York, NY 10019 (212) 977-4000. When calling, mention Practising Law Institute. You can also make reservations online to access PLI's rates.

The Muse, 130 West 46th Street, New York, NY 10036. Please call reservations at 1-800-546-7866. When calling, please mention Practising Law Institute and rate code PLII. You can also Book Online- Kimpton.

Millennium Broadway Hotel, 145 West 44th Street, New York, NY 10036. Please call reservations at 1-800-622-5569. When calling, please mention Practising Law Institute. You can also book online.

Hyatt Times Square, 135 W. 45th Street, New York, NY 10036. For reservations, please call (646) 364-1234. When calling mention rate code CR56218 or Practising Law Institute.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama: PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live seminars qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  PLI’s live seminars qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Illinois: All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  PLI’s live seminars qualify as “traditional” credit. There is no limit to the number of credits an attorney can earn via traditional programs.

Kentucky:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Hampshire:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Jersey:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars

North Dakota:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania: PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Puerto Rico:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Rhode Island:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

West Virginia:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): PLI’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  PLI’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Other Credit Types

CPE Credit (NASBA): PLI’s live seminars qualify as “Group-Live delivery” credit.

IRS Continuing Education (IRS-CE): PLI’s live seminars may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live seminars may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  PLI’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live programs.

Certified Anti-Money Laundering Specialists (CAMS):  PLI’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  PLI’s live seminars may fulfill SW CPE credit requirements.

 

Why You Should Attend

Significant federal transfer tax and related income tax developments may occur during the first eight months of the Trump Administration, including the possible repeal of the federal estate tax.  The program will review any such transfer tax developments, and discuss how they may impact estate, trust and income tax planning, and how they may impact the administration of decedents’ estates.  Moreover, the program will review other recent developments regarding estate, trust and transfer tax and income tax planning.   

What You Will Learn

  • Ethical considerations for attorneys acting as fiduciaries or beneficiaries
  • Income tax basis planning with GRATs and QPRTs
  • Less sophisticated, but important planning techniques
  • Trust selection, the tax rules, and drafting techniques
  • Asset protection planning
  • Fiduciary income tax
  • The Uniform Law dealing with digital assets

. . . and much more!

Special Feature(s) 

  • Earn one hour of Ethics credit

Who Should Attend

Attorneys and other professionals who specialize in estate planning and life insurance and transfer tax planning, including accountants, financial planners, and trust officers, and anyone else whose practice requires a solid understanding of estate planning, should view this program.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Opening Remarks and Introduction
Sanford J. Schlesinger

9:15 Recent Developments in Estate Planning and Transfer Taxation
• Impact of Trump Administration legislation and proposals on estate, trust and income tax planning, and on the administration of decedents’ estates
• Impact of any other 2017 legislation and proposals on estate, trust and income tax planning, and on the administration of decedents’ estates
• Recent IRS regulations and policy positions
• Income tax basis consistency requirements
• Estate planning for same-sex marriages
• Additional recent developments in estate, trust, transfer tax and income tax planning
Sanford J. Schlesinger

10:15 Recently Issued IRS Guidance and the IRS Priority Guidance Plan Affecting Gifts, Estates and Trusts
• Overview of IRS Priority Guidance Plan
• Discussion of recently issued guidance
• Update of guidance projects currently in process
Catherine V. Hughes (invited)

11:15 Networking Break

11:30 Sophisticated (and less Sophisticated!) Estate Planning Techniques
• Grantor Retained Annuity Trusts and Sales to Defective Grantor Trusts
• Charitable Lead Trusts and Charitable Remainder Trusts
• Family Limited Partnerships, Limited Liability Companies and Defined Value Clauses
• Less sophisticated, but important nonetheless: intra-family loans, simple (but powerful) uses of annual exclusion and other tax-free gifts
Blanche Lark Christerson

12:30 Lunch

1:45 Estate Planning in Anticipation of the Death and Resurrection of the Estate Tax: The Design and Administration of GRATs and QPRTs
• Discussion of favorable estate planning techniques if estate tax is repealed and resurrected
• Effective design of grantor retained annuity trusts
• How to repair funding and administration problems of grantor retained annuity trusts
• Effective design of qualified personal residence trusts
• Use of fractional interest discounts
• Administering a qualified personal residence trust after sale of residence
• Income tax basis planning with GRATs and QPRTs
Louis Nostro

2:45 Trusts and Estates: Asset Protection Planning
• The need for and ethical considerations in asset protection planning
• It's not just self-settled trusts
• Domestic and Foreign Asset Protection Trusts – Pros and Cons
• Tax Considerations and Compliance 
Gideon Rothschild

3:45 Networking Break

4:00 Estate Planning: Fiduciary Income Taxation and Grantor Trusts
• Fiduciary income tax – review of basic rules
• Update on recent rulings/case law
• New York state "throwback tax"
• Code section 457A – What clients and trustees need to know
Stephanie Heilborn

5:00 Adjourn

Day Two: 9:00 a.m. - 4:45 p.m.

9:00 Latest State-Level Estate Planning Developments Across the U.S.
• Latest state-level estate and gift tax changes
• Planning for children conceived after death, with stored genetic material
• State-level momentum sweeping the country regarding disposition and protection of digital assets
• Whether divorce has a revocatory effect on estate planning documents
• Estate planning for posthumous reproduction
• Other breaking state-level developments
(NO IRS Continuing Education credit for Tax Professionals)
Sharon Klein

10:00 Estate Planning for Digital Assets
• Understand the federal privacy laws
• What are digital assets?
• Discussion of the Uniform Law dealing with digital assets
• Accessing, securing and distributing digital assets
• Planning techniques to avoid pitfalls and ensure smooth administration of digital assets
• Preserving the integrity of the client’s digital assets to prevent identity and content theft
Jill Choate Beier

11:00 Networking Break

11:15 Estate Planning: Choosing Wisely Among Charitable Remainder Trusts
• Income tax savings NOW for Clients’ Deathtime Gifts
• Trust selection, the tax rules and drafting techniques
• Contributing life interests in existing CRTs
• Early termination and division of assets between the parties - Maximizing benefits and avoiding the IRS’s wrath
• Avoiding pitfalls and patching up the other fellow’s shortfalls
• Natch. Latest developments
Conrad Teitell

12:15 Lunch

1:30 Estate Planning for Post-Death Decisions
• Update on any changes in federal tax law relevant to estate administration
• Update on IRS closing letter procedures
• Review of NY income tax and estate tax topics relevant to estate administration
• Primer on disclaimer planning; comparison with portability
• Basics of estate administration where estate includes non-U.S. assets
Andrew Auchincloss

2:30 Trusts and Estates: Elder Law and Special Needs Update
A. Special Needs Planning Update
• Special Needs Trust Fairness Act
• ABLE accounts
• Drafting issues for first-party and third-party trusts
• Administration issues for first-party and third-party trusts
B. Elder Law Update
• Recent proposals and changes
• Planning for married couples
• Long-term care insurance
• Medicare and Medicaid
Bernard A. Krooks
(NO IRS Continuing Education credit for Tax Professionals)
(CPE Field of Study: Specialized Knowledge & Applications)


3:30 Networking Break

3:45 Estate Planning: Ethical Considerations for Attorneys as Beneficiaries and/or Fiduciaries
• General background of relevant rules, including applicable ABA Model Rules of Professional Conduct
• Discussion of the ethical considerations when attorneys are included as beneficiaries within a testamentary instrument and the development of case law in this area
• Discussion of the ethical considerations and pitfalls when attorneys act as fiduciaries, particularly focusing upon statutory disclosure requirements in New York and nationwide
• Background information regarding fiduciaries generally, the selection of fiduciaries, and fiduciary misconduct
• Discussion of the unique challenges and considerations when practitioners represent clients with diminished capacity
Hon. John M. Czygier, Jr.

4:45 Adjourn

Chairperson(s)
Sanford J. Schlesinger ~ Schlesinger Gannon & Lazetera LLP
Speaker(s)
Andrew S. Auchincloss ~ Schlesinger Gannon & Lazetera LLP
Jill Choate Beier ~ Beier & Associates, PLLC
Blanche Lark Christerson ~ Managing Director, Deutsche Bank Wealth Management
Hon. John M. Czygier, Jr. ~ Judge of the Surrogate's Court, Suffolk County Surrogate's Court
Stephanie E. Heilborn ~ Proskauer Rose LLP
Catherine V. Hughes (Invited) ~ Estate and Gift Tax Attorney Advisor, Office of Tax Policy, U.S. Department of the Treasury
Sharon L. Klein ~ President, Tri State Region, Wilmington Trust, N.A.
Bernard A. Krooks ~ Littman Krooks LLP
Louis Nostro, Jr. ~ Nostro Jones, P.A.
Gideon Rothschild ~ Moses & Singer LLP
Conrad Teitell ~ Cummings & Lockwood LLC
Program Attorney(s)
Justin Capuano ~ Program Attorney, Practising Law Institute
General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.

PLI’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered. If two or more individuals wish to participate in a webcast and receive credit, PLI would be happy to provide a Groupcast – group viewing of a webcast. To schedule a Groupcast, please contact PLI at groupcasts@pli.edu.


U.S. MCLE States

Alabama:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live webcasts qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

California:  PLI’s live webcasts qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live webcasts qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live webcasts qualify as “in-house” credit. Attorneys are limited to 6 in-house credits per reporting period.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live webcasts qualify as “distance education” credit. Attorneys are limited to 6 credits of distance education per reporting period.

Iowa:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Kansas:  PLI’s live webcasts qualify as “non-traditional” credit. Attorneys are limited to 5 credits of non-traditional programs per reporting period.

Kentucky:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Louisiana:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Minnesota:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Mississippi:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Montana:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Nebraska:  PLI’s live webcasts qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New Hampshire:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New Jersey:  PLI’s live webcasts qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live webcasts can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live webcasts. Skills credits may not be earned via live webcasts.

North Carolina:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

North Dakota:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Ohio:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  PLI’s live webcasts qualify as “non-traditional” credit. Attorneys are limited to 8 credits of non-traditional programs per reporting period.

Rhode Island:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

South Carolina:  PLI’s live webcasts qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 8 credits of distance learning per reporting period.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live webcasts qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

West Virginia:  PLI’s live webcasts qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Wyoming:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live webcasts qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live webcasts qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  PLI’s live webcasts can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 15 points of distance learning programs per reporting period.

United Kingdom (CPD-UK):  PLI’s live webcasts can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s live webcasts may fulfill Australia’s CPD requirements. Credit limits for live webcasts vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.

Other Credit Types

CPE Credit (NASBA):  PLI’s live webcasts qualify as “Group-Internet-Based” (GIB) credit.

IRS Continuing Education (IRS-CE):  PLI’s live webcasts may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live webcasts may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live webcasts may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live webcasts may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s live webcasts qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  PLI’s live webcasts qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live programs.

Certified Anti-Money Laundering Specialists (CAMS):  PLI’s live webcasts may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  PLI’s live webcasts may fulfill SW CPE credit requirements.

 

Why You Should Attend

Significant federal transfer tax and related income tax developments may occur during the first eight months of the Trump Administration, including the possible repeal of the federal estate tax.  The program will review any such transfer tax developments, and discuss how they may impact estate, trust and income tax planning, and how they may impact the administration of decedents’ estates.  Moreover, the program will review other recent developments regarding estate, trust and transfer tax and income tax planning.   

What You Will Learn

  • Ethical considerations for attorneys acting as fiduciaries or beneficiaries
  • Income tax basis planning with GRATs and QPRTs
  • Less sophisticated, but important planning techniques
  • Trust selection, the tax rules, and drafting techniques
  • Asset protection planning
  • Fiduciary income tax
  • The Uniform Law dealing with digital assets

. . . and much more!

Special Feature(s) 

  • Earn one hour of Ethics credit

Who Should Attend

Attorneys and other professionals who specialize in estate planning and life insurance and transfer tax planning, including accountants, financial planners, and trust officers, and anyone else whose practice requires a solid understanding of estate planning, should view this program.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Opening Remarks and Introduction
Sanford J. Schlesinger

9:15 Recent Developments in Estate Planning and Transfer Taxation
• Impact of Trump Administration legislation and proposals on estate, trust and income tax planning, and on the administration of decedents’ estates
• Impact of any other 2017 legislation and proposals on estate, trust and income tax planning, and on the administration of decedents’ estates
• Recent IRS regulations and policy positions
• Income tax basis consistency requirements
• Estate planning for same-sex marriages
• Additional recent developments in estate, trust, transfer tax and income tax planning
Sanford J. Schlesinger

10:15 Recently Issued IRS Guidance and the IRS Priority Guidance Plan Affecting Gifts, Estates and Trusts
• Overview of IRS Priority Guidance Plan
• Discussion of recently issued guidance
• Update of guidance projects currently in process
Catherine V. Hughes (invited)

11:15 Networking Break

11:30 Sophisticated (and less Sophisticated!) Estate Planning Techniques
• Grantor Retained Annuity Trusts and Sales to Defective Grantor Trusts
• Charitable Lead Trusts and Charitable Remainder Trusts
• Family Limited Partnerships, Limited Liability Companies and Defined Value Clauses
• Less sophisticated, but important nonetheless: intra-family loans, simple (but powerful) uses of annual exclusion and other tax-free gifts
Blanche Lark Christerson

12:30 Lunch

1:45 Estate Planning in Anticipation of the Death and Resurrection of the Estate Tax: The Design and Administration of GRATs and QPRTs
• Discussion of favorable estate planning techniques if estate tax is repealed and resurrected
• Effective design of grantor retained annuity trusts
• How to repair funding and administration problems of grantor retained annuity trusts
• Effective design of qualified personal residence trusts
• Use of fractional interest discounts
• Administering a qualified personal residence trust after sale of residence
• Income tax basis planning with GRATs and QPRTs
Louis Nostro

2:45 Trusts and Estates: Asset Protection Planning
• The need for and ethical considerations in asset protection planning
• It's not just self-settled trusts
• Domestic and Foreign Asset Protection Trusts – Pros and Cons
• Tax Considerations and Compliance 
Gideon Rothschild

3:45 Networking Break

4:00 Estate Planning: Fiduciary Income Taxation and Grantor Trusts
• Fiduciary income tax – review of basic rules
• Update on recent rulings/case law
• New York state "throwback tax"
• Code section 457A – What clients and trustees need to know
Stephanie Heilborn

5:00 Adjourn

Day Two: 9:00 a.m. - 4:45 p.m.

9:00 Latest State-Level Estate Planning Developments Across the U.S.
• Latest state-level estate and gift tax changes
• Planning for children conceived after death, with stored genetic material
• State-level momentum sweeping the country regarding disposition and protection of digital assets
• Whether divorce has a revocatory effect on estate planning documents
• Estate planning for posthumous reproduction
• Other breaking state-level developments
(NO IRS Continuing Education credit for Tax Professionals)
Sharon Klein

10:00 Estate Planning for Digital Assets
• Understand the federal privacy laws
• What are digital assets?
• Discussion of the Uniform Law dealing with digital assets
• Accessing, securing and distributing digital assets
• Planning techniques to avoid pitfalls and ensure smooth administration of digital assets
• Preserving the integrity of the client’s digital assets to prevent identity and content theft
Jill Choate Beier

11:00 Networking Break

11:15 Estate Planning: Choosing Wisely Among Charitable Remainder Trusts
• Income tax savings NOW for Clients’ Deathtime Gifts
• Trust selection, the tax rules and drafting techniques
• Contributing life interests in existing CRTs
• Early termination and division of assets between the parties - Maximizing benefits and avoiding the IRS’s wrath
• Avoiding pitfalls and patching up the other fellow’s shortfalls
• Natch. Latest developments
Conrad Teitell

12:15 Lunch

1:30 Estate Planning for Post-Death Decisions
• Update on any changes in federal tax law relevant to estate administration
• Update on IRS closing letter procedures
• Review of NY income tax and estate tax topics relevant to estate administration
• Primer on disclaimer planning; comparison with portability
• Basics of estate administration where estate includes non-U.S. assets
Andrew Auchincloss

2:30 Trusts and Estates: Elder Law and Special Needs Update
A. Special Needs Planning Update
• Special Needs Trust Fairness Act
• ABLE accounts
• Drafting issues for first-party and third-party trusts
• Administration issues for first-party and third-party trusts
B. Elder Law Update
• Recent proposals and changes
• Planning for married couples
• Long-term care insurance
• Medicare and Medicaid
Bernard A. Krooks
(NO IRS Continuing Education credit for Tax Professionals)
(CPE Field of Study: Specialized Knowledge & Applications)


3:30 Networking Break

3:45 Estate Planning: Ethical Considerations for Attorneys as Beneficiaries and/or Fiduciaries
• General background of relevant rules, including applicable ABA Model Rules of Professional Conduct
• Discussion of the ethical considerations when attorneys are included as beneficiaries within a testamentary instrument and the development of case law in this area
• Discussion of the ethical considerations and pitfalls when attorneys act as fiduciaries, particularly focusing upon statutory disclosure requirements in New York and nationwide
• Background information regarding fiduciaries generally, the selection of fiduciaries, and fiduciary misconduct
• Discussion of the unique challenges and considerations when practitioners represent clients with diminished capacity
Hon. John M. Czygier, Jr.

4:45 Adjourn

Chairperson(s)
Sanford J. Schlesinger ~ Schlesinger Gannon & Lazetera LLP
Speaker(s)
Andrew S. Auchincloss ~ Schlesinger Gannon & Lazetera LLP
Jill Choate Beier ~ Beier & Associates, PLLC
Blanche Lark Christerson ~ Managing Director, Deutsche Bank Wealth Management
Hon. John M. Czygier, Jr. ~ Judge of the Surrogate's Court, Suffolk County Surrogate's Court
Stephanie E. Heilborn ~ Proskauer Rose LLP
Catherine V. Hughes (Invited) ~ Estate and Gift Tax Attorney Advisor, Office of Tax Policy, U.S. Department of the Treasury
Sharon L. Klein ~ President, Tri State Region, Wilmington Trust, N.A.
Bernard A. Krooks ~ Littman Krooks LLP
Louis Nostro, Jr. ~ Nostro Jones, P.A.
Gideon Rothschild ~ Moses & Singer LLP
Conrad Teitell ~ Cummings & Lockwood LLC
Program Attorney(s)
Justin Capuano ~ Program Attorney, Practising Law Institute
Atlanta Groupcast Location

Atlanta Bar Association, 400 International Tower, 229 Peachtree Street, NE, Atlanta, GA 30303-1601. (404) 521-0781.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

California:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Iowa:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Kansas:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “traditional” credit. There is no limit to the number of credits an attorney can earn via traditional programs.

Kentucky:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Louisiana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Maine:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Minnesota:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Mississippi:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Montana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Nebraska:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Nevada:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New Hampshire:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New Jersey:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live groupcasts. Skills credits may not be earned via live groupcasts.

North Carolina:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

North Dakota:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Ohio:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Oklahoma:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Puerto Rico:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Rhode Island:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

South Carolina:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Tennessee:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

West Virginia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Wisconsin:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Wyoming:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.


CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of points an attorney can earn via live groupcasts.

United Kingdom (CPD-UK):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can fulfill the United Kingdom’s CPD requirements.


Other Credit Types

CPE Credit (NASBA):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “Group-Live delivery” credit.

IRS Continuing Education (IRS-CE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at cleadministrator@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at cleadministrator@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill HR credit requirements.

Compliance Certification Board (CCB):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live groupcasts.

IIEI Recertification:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may qualify for the Continuing Education Units (CEUs) necessary to fulfill the Certified U.S. Export Compliance Officer® (CUSECO) continuing education requirements.

 

Why You Should Attend

Significant federal transfer tax and related income tax developments may occur during the first eight months of the Trump Administration, including the possible repeal of the federal estate tax.  The program will review any such transfer tax developments, and discuss how they may impact estate, trust and income tax planning, and how they may impact the administration of decedents’ estates.  Moreover, the program will review other recent developments regarding estate, trust and transfer tax and income tax planning.   

What You Will Learn

  • Ethical considerations for attorneys acting as fiduciaries or beneficiaries
  • Income tax basis planning with GRATs and QPRTs
  • Less sophisticated, but important planning techniques
  • Trust selection, the tax rules, and drafting techniques
  • Asset protection planning
  • Fiduciary income tax
  • The Uniform Law dealing with digital assets

. . . and much more!

Special Feature(s) 

  • Earn one hour of Ethics credit

Who Should Attend

Attorneys and other professionals who specialize in estate planning and life insurance and transfer tax planning, including accountants, financial planners, and trust officers, and anyone else whose practice requires a solid understanding of estate planning, should view this program.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Opening Remarks and Introduction
Sanford J. Schlesinger

9:15 Recent Developments in Estate Planning and Transfer Taxation
• Impact of Trump Administration legislation and proposals on estate, trust and income tax planning, and on the administration of decedents’ estates
• Impact of any other 2017 legislation and proposals on estate, trust and income tax planning, and on the administration of decedents’ estates
• Recent IRS regulations and policy positions
• Income tax basis consistency requirements
• Estate planning for same-sex marriages
• Additional recent developments in estate, trust, transfer tax and income tax planning
Sanford J. Schlesinger

10:15 Recently Issued IRS Guidance and the IRS Priority Guidance Plan Affecting Gifts, Estates and Trusts
• Overview of IRS Priority Guidance Plan
• Discussion of recently issued guidance
• Update of guidance projects currently in process
Catherine V. Hughes (invited)

11:15 Networking Break

11:30 Sophisticated (and less Sophisticated!) Estate Planning Techniques
• Grantor Retained Annuity Trusts and Sales to Defective Grantor Trusts
• Charitable Lead Trusts and Charitable Remainder Trusts
• Family Limited Partnerships, Limited Liability Companies and Defined Value Clauses
• Less sophisticated, but important nonetheless: intra-family loans, simple (but powerful) uses of annual exclusion and other tax-free gifts
Blanche Lark Christerson

12:30 Lunch

1:45 Estate Planning in Anticipation of the Death and Resurrection of the Estate Tax: The Design and Administration of GRATs and QPRTs
• Discussion of favorable estate planning techniques if estate tax is repealed and resurrected
• Effective design of grantor retained annuity trusts
• How to repair funding and administration problems of grantor retained annuity trusts
• Effective design of qualified personal residence trusts
• Use of fractional interest discounts
• Administering a qualified personal residence trust after sale of residence
• Income tax basis planning with GRATs and QPRTs
Louis Nostro

2:45 Trusts and Estates: Asset Protection Planning
• The need for and ethical considerations in asset protection planning
• It's not just self-settled trusts
• Domestic and Foreign Asset Protection Trusts – Pros and Cons
• Tax Considerations and Compliance 
Gideon Rothschild

3:45 Networking Break

4:00 Estate Planning: Fiduciary Income Taxation and Grantor Trusts
• Fiduciary income tax – review of basic rules
• Update on recent rulings/case law
• New York state "throwback tax"
• Code section 457A – What clients and trustees need to know
Stephanie Heilborn

5:00 Adjourn

Day Two: 9:00 a.m. - 4:45 p.m.

9:00 Latest State-Level Estate Planning Developments Across the U.S.
• Latest state-level estate and gift tax changes
• Planning for children conceived after death, with stored genetic material
• State-level momentum sweeping the country regarding disposition and protection of digital assets
• Whether divorce has a revocatory effect on estate planning documents
• Estate planning for posthumous reproduction
• Other breaking state-level developments
(NO IRS Continuing Education credit for Tax Professionals)
Sharon Klein

10:00 Estate Planning for Digital Assets
• Understand the federal privacy laws
• What are digital assets?
• Discussion of the Uniform Law dealing with digital assets
• Accessing, securing and distributing digital assets
• Planning techniques to avoid pitfalls and ensure smooth administration of digital assets
• Preserving the integrity of the client’s digital assets to prevent identity and content theft
Jill Choate Beier

11:00 Networking Break

11:15 Estate Planning: Choosing Wisely Among Charitable Remainder Trusts
• Income tax savings NOW for Clients’ Deathtime Gifts
• Trust selection, the tax rules and drafting techniques
• Contributing life interests in existing CRTs
• Early termination and division of assets between the parties - Maximizing benefits and avoiding the IRS’s wrath
• Avoiding pitfalls and patching up the other fellow’s shortfalls
• Natch. Latest developments
Conrad Teitell

12:15 Lunch

1:30 Estate Planning for Post-Death Decisions
• Update on any changes in federal tax law relevant to estate administration
• Update on IRS closing letter procedures
• Review of NY income tax and estate tax topics relevant to estate administration
• Primer on disclaimer planning; comparison with portability
• Basics of estate administration where estate includes non-U.S. assets
Andrew Auchincloss

2:30 Trusts and Estates: Elder Law and Special Needs Update
A. Special Needs Planning Update
• Special Needs Trust Fairness Act
• ABLE accounts
• Drafting issues for first-party and third-party trusts
• Administration issues for first-party and third-party trusts
B. Elder Law Update
• Recent proposals and changes
• Planning for married couples
• Long-term care insurance
• Medicare and Medicaid
Bernard A. Krooks
(NO IRS Continuing Education credit for Tax Professionals)
(CPE Field of Study: Specialized Knowledge & Applications)


3:30 Networking Break

3:45 Estate Planning: Ethical Considerations for Attorneys as Beneficiaries and/or Fiduciaries
• General background of relevant rules, including applicable ABA Model Rules of Professional Conduct
• Discussion of the ethical considerations when attorneys are included as beneficiaries within a testamentary instrument and the development of case law in this area
• Discussion of the ethical considerations and pitfalls when attorneys act as fiduciaries, particularly focusing upon statutory disclosure requirements in New York and nationwide
• Background information regarding fiduciaries generally, the selection of fiduciaries, and fiduciary misconduct
• Discussion of the unique challenges and considerations when practitioners represent clients with diminished capacity
Hon. John M. Czygier, Jr.

4:45 Adjourn

Chairperson(s)
Sanford J. Schlesinger ~ Schlesinger Gannon & Lazetera LLP
Speaker(s)
Andrew S. Auchincloss ~ Schlesinger Gannon & Lazetera LLP
Jill Choate Beier ~ Beier & Associates, PLLC
Blanche Lark Christerson ~ Managing Director, Deutsche Bank Wealth Management
Hon. John M. Czygier, Jr. ~ Judge of the Surrogate's Court, Suffolk County Surrogate's Court
Stephanie E. Heilborn ~ Proskauer Rose LLP
Catherine V. Hughes (Invited) ~ Estate and Gift Tax Attorney Advisor, Office of Tax Policy, U.S. Department of the Treasury
Sharon L. Klein ~ President, Tri State Region, Wilmington Trust, N.A.
Bernard A. Krooks ~ Littman Krooks LLP
Louis Nostro, Jr. ~ Nostro Jones, P.A.
Gideon Rothschild ~ Moses & Singer LLP
Conrad Teitell ~ Cummings & Lockwood LLC
Program Attorney(s)
Justin Capuano ~ Program Attorney, Practising Law Institute
New Jersey Groupcast Location

New Jersey Institute for Continuing Legal Education, One Constitution Square, New Brunswick, NJ 08901-1520. 732-249-5100.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

California:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Iowa:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Kansas:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “traditional” credit. There is no limit to the number of credits an attorney can earn via traditional programs.

Kentucky:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Louisiana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Maine:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Minnesota:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Mississippi:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Montana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Nebraska:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Nevada:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New Hampshire:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New Jersey:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live groupcasts. Skills credits may not be earned via live groupcasts.

North Carolina:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

North Dakota:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Ohio:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Oklahoma:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Puerto Rico:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Rhode Island:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

South Carolina:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Tennessee:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

West Virginia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Wisconsin:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Wyoming:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.


CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of points an attorney can earn via live groupcasts.

United Kingdom (CPD-UK):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can fulfill the United Kingdom’s CPD requirements.


Other Credit Types

CPE Credit (NASBA):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “Group-Live delivery” credit.

IRS Continuing Education (IRS-CE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at cleadministrator@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at cleadministrator@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill HR credit requirements.

Compliance Certification Board (CCB):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live groupcasts.

IIEI Recertification:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may qualify for the Continuing Education Units (CEUs) necessary to fulfill the Certified U.S. Export Compliance Officer® (CUSECO) continuing education requirements.

 

Related Items

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47th Annual Estate Planning Institute Sep. 28, 2016

Handbook  Course Handbook Archive

49th Annual Estate Planning Institute  
Estate Planning Institute (47th Annual) Sanford J Schlesinger, Schlesinger Gannon & Lazetera LLP
 
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