Published: December 1995
Last Updated: January 2019

Published: December 2011

Published: November 2012

Published: November 2013
Last Updated: March 2018

Published: November 2015
Last Updated: January 2019

Recorded on: Sep. 13, 2017

Taken from the Web Program Recorded September 11 - 12, 2017 in New YorkEstate Planning: Fiduciary Income Taxation and Grantor Trusts [01:00:31]• 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 HeilbornThe purchase price of this Web Program segment includes ...

Recorded on: Mar. 15, 2018

Taken from the One-Hour Briefing Recorded March 2018 in New York Reconciliation Act of 2017: The End of Permanency [Total RunTime: 01:02:46] The Reconciliation Act of 2017 was enacted on December 22, 2017. Sanford (“Sandy”) J. Schlesinger, the founding partner of Schlesinger Lazetera & Auchincloss LLP, will discuss the transfer tax aspects of the Act, including the following:  The major gift tax, estate tax and generation-skipping ...

Recorded on: Mar. 21, 2018

AMY TAUB: Hello, My name is Amy Taub. And I'm a program attorney with PLI, a nonprofit learning organization. I would like to welcome you to today's briefing-- Reconciliation Act of 2017, the end of permanency. Before we begin, I have some administrative announcements. This briefing will be one hour in length. Please feel free to send questions at any time during the briefing. Please remember that you have access to material for this briefing via ...

From the program: 30th Annual Elder Law Institute

Released on: May. 4, 2018

At PLI’s 30th Annual Elder Law Institute, expert faculty will explore developing issues and key considerations for elder law practitioners and also will review elder law fundamentals such as Medicare, Medicaid, Supplemental Needs Trusts, and assisted living options.  The program also will address Social Security Benefits, with special attention to applying for and appealing decisions concerning Disability Insurance Benefits and Supplemental ...

Recorded on: May. 1, 2018

DOUGLAS CHU: All right. Continuing in our program, we are now going to have a section on social security benefits. In particular, we want to get into some coverage of SSD benefits, because while we deal with seniors, there's a-- someone's talking? Someone's phone? Oh. OK. So for our speaker today, we have Christopher Bowes-- Chris Bowes-- who is co-founder and executive director of CDARs. And we-- beside his bio, which you can see in the program, ...

Recorded on: May. 1, 2018

DOUGLAS CHU: Now I do double duty because right after me as always, Jeff. And Jeff Abrandt, my co-speaker, my co-chair, is going to now do a section on supplemental needs trusts. And with him, he has assembled a panel to assist and present portions of the programs. So Jeff already has been introduced. So you can look at his bio and everything-- and everyone's bios are in the material. But also on the day as today, we have Adam DiLeo, who is Assistant ...

Recorded on: May. 1, 2018

JEFFREY G. ABRANDT: Good afternoon. Welcome back everyone from lunch. I hope you enjoyed it. We're going to start right up. I'm very excited to introduce Judy Grimaldi. Judy's going to be speaking about senior housing options in assisted living. I can go on and on about Judy. Judy is a partner in the first all-female elder law firm, I think in the state. Judy is a fabulous practitioner who does great work. Judy I know for many years. Judy was a social ...

Recorded on: May. 1, 2018

DOUGLAS J. CHU: All right, everybody. We're starting again. Going to ring the dinner gong. I'm sure people will-- wow, is it a lot louder? They put it louder, so they could hear me outside. The bar is closed. SPEAKER 1: Except the lampshades are on a lot of people's heads. DOUGLAS J. CHU: All right. So welcome back, everybody, to the post break. And then, we'll make our-- after this, we'll, of course, make our way to lunch. So in keeping with ...

From the program: International Estate & Tax Planning 2018

Released on: May. 28, 2018

As individuals and business taxpayers increasingly globalize their personal and commercial activity, they expose themselves to greater legal and tax obligations. Legal advisers must consult their clients with a complete understanding of applicable tax regimes and multijurisdictional issues. Whether their clients are United States persons with assets or beneficiaries overseas, non-U.S. persons with ties to the U.S., or business entities with a mix ...

Recorded on: May. 22, 2018

DEAN C. BERRY: Thank you. It's my great pleasure to introduce Barbara Kaplan. She's a shareholder of Greenberg Traurig. She is Co-Chair of the Global Tax Practice and Chair of the Tax Practice in the New York office. Her practice focus primarily on tax controversies, both civil and criminal, and she engages in litigation in courts with jurisdiction over federal, state, and local tax matters. She's a Fellow of the American College of Tax Council, ...

Recorded on: May. 22, 2018

MEGAN WORRELL: Hi, everyone, and welcome back from lunch. We're going to start out the right after lunch topic with foreign trust. So it's my pleasure to introduce here there's my co-chair today, Dean Berry, and his partner, Robert or Bob Lawrence also Cadwalader. Now Bob, you really don't need much of an introduction. You have every fancy title I can possibly think of. And I'll just really say one thing. Chambers calls Bob-- he's described as one ...

Recorded on: May. 22, 2018

MEGAN R. WORREL: The next panel, we have Karen Brodsky here who's a partner at Deloitte. Dave, I was going to pronounce your last name wrong. I'm sorry. David Warco, also a partner at Deloitte. Karen is the Deloitte head of their global private client team. And Dave's practice is international tax, a little more on the corporate side. I've mentioned this before. And personally for me, as a private client lawyer, I work very closely with a corporate ...

Recorded on: May. 22, 2018

DEAN C. BERRY: Our last session is in the program as "Ethical Issues for the International Private Client Attorney." But I've been assured that many of these issues are also relevant to accountants as well. It's my pleasure to introduce Jack Terrill. He is a partner at Heckscher, Teillon, Terrill, and Sager in West Conshohocken, Pennsylvania. His practice focuses on estate planning for clients with complex assets like businesses, real estate, et ...

Recorded on: May. 22, 2018

MEGAN R. WORRELL: So Carl is here at the private client group of Day Pitney here in New York. And really, all of our speakers today are internationally recognized speakers. So I'm trying to tell you some of the things that are a little different about them. Carl comes from a business tax background before he became a private client lawyer. So he brings a lot of good, different experiences to the way he practices in this area. And he is also currently ...

Recorded on: May. 22, 2018

ANDREW S. AUCHINCLOSS: So Shelly and I have the program where we are aiming at two things, really. We're going to try to knock out some of the basic material-- so apologies to those of you who've declared your-- who've been here five times or more and are expert in the field. We're aiming this presentation more at the people who are just getting into international planning. And so we're going to be knocking out some of the basics. Our second goal ...

Published: July 2018

From the program: Bridge-the-Gap: Professional Practice for Newly Admitted Attorneys 2018

Recorded on: Aug. 9, 2018

Taken from the Web Program Bridge-the-Gap: Professional Practice for Newly Admitted Attorneys 2018 Recorded August, 2018 in New York [01:01:46] Understand why it is important for everyone to have a will Discover the necessary steps to create a valid will Learn about basic will drafting techniques and recognize potential issues and pitfalls Understand basic estate tax considerations Appreciate the risks in representing ...

From the program: 49th Annual Estate Planning Institute

Released on: Oct. 2, 2018

The Reconciliation Act of 2017 (the “2017 Act”), which was enacted on December 22, 2017, included significant changes to the federal transfer tax regime and related income tax provisions. This program will review such transfer tax and related income tax developments, and will discuss how they impact estate, trust and income tax planning, and the administration of decedents’ estates. Moreover, the program will review other recent ...

Recorded on: Oct. 3, 2018

SANFORD SCHLESINGER: OK. We're in the homestretch, at least for today. And our last subject, but certainly not our least subject, is estate planning attorneys as beneficiaries and/or fiduciaries. And obviously, all of us know the ethics part is the hardest part. And I was very lucky to come across Marian, because my wife is also my law partner. She's also a trusted estates lawyer and she needed CLE credit for what? For ethics. And she, I think, saw ...

Recorded on: Oct. 3, 2018

SANFORD J. SCHLESINGER: OK, Our last subject of the morning. And I'm going to take the liberty to change the title for Connie Teitell a little bit-- cool charitable deduction strategies in the new global warming tax climate, if I may, Connie. Our speaker on this is probably the expert on charitable planning and charitable giving. Connie has been lecturing as long as I can remember. He is a principal in the Connecticut and Florida law firm of Cummings ...