Duke Estate Planning Conference (Part 3)

This program is Part 3 of a 4-part program from the "Twenty-Ninth Annual Duke Estate Planning Conference" provided by Duke University Law School"

This two-day conference consists of a series of lecture sessions designed to examine in detail current developments in the estate and gift tax field; strengthen the practitioner’s knowledge and application of estate planning techniques to a multitude of diverse and complex problems; and to provide a forum for the discussion of important estate planning problems and their solutions. The sessions will be led by a group of conference faculty members comprised of estate planning and tax practitioners and legal scholars. Faculty members have been selected for their knowledge of the subjects, teaching skills, and their ability to communicate clearly.

Topics for this discussion include:

• Now You See It; Now You Don’t: Client Incapacity and the Estate Planner ~ The status of our client’s mental capacity is critical to the estate planning engagement. This presentation will examine the concept of mental capacity, the ethical obligations which come into play, the methods for determining and documenting client capacity, and the use of professional assistance in situations of questionable capability.
• What’s New and What’s Left in Sophisticated Life Insurance ~ This session will review the life insurance premium leveraging techniques being used in both estate planning and employee benefit planning, including both pre- and post-final regulation split-dollar arrangements (economic benefit and loan regime), and premium financing (by the insured, by related individuals or entities, and by third-party lenders).  The economic consequences as well as the income, gift, and estate tax issues raised by each of these techniques.
• Ethical Issues in Estate and Tax Planning ~ Ethical issues can be especially troublesome in the tax planning area. The practitioner must now consider when advising her clients the penalties that can be imposed on the practitioner both under the Code and under Circular 230. This can place the practitioner in a conflict of interest with her own client, with worrisome results. This program will explore these penalties and the provisions of Circular 230 that can surprise even the most experienced practitioner.

If you intend to take a course for CLE credit, please make sure your state is listed in the "Accreditation" section to the upper right of the program description. Accreditation displayed is unique to the purchased program format (live conference, live webcast, on demand, podcast). Credit totals listed for live conferences are the maximum credits available. Credits issued will be based upon actual time in attendance.  Credit totals for other formats are for complete programs.  Partial credit is not available for any online or downloadable format. 

West LegalEdcenter will not provide accreditation for states not listed. 

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