Check-in for Pre-registrants • Walk-in RegistrationBegins • Distribution of Coursebooks • Sign-in forSelected Professions on Attendance Sheets • ExhibitHall Opens • Coffee and Pastry Service
Due to anticipated crowds, we encourage you to arrive by 7:15 a.m. or check-in.We recognize and thank our Bronze Sponsor:
Washington Archives Management
We recognize and thank our Audiovisual Services Support Sponsor:
Pacifc Portolio rust Company
Welcome and Introductions by Co-chairs
Julie Green, CLU (Chair) – Wealth Management Advisor,Northwestern Mutual Financial Network, Seattle Kirstin L. Humann (Co-chair) – Fahlman, Olson & Little,PLLC, Seattle
Charitable Remainder Trusts—Avoiding Bad Heir Daysand Near-Death Tax Experiences
Key Features: A whirlwind tour o charitable remainder unitrustsand annuity trusts. How to choose wisely among these plans; alsoterminating existing trusts and donating the remaining lie interestor dividing the assets between the income benefciary and thecharity; plus pitalls to avoid—or once you have allen in, how toclimb out.
Conrad eitell – Principal, Cummings & Lockwood, LLC,Stamord, C
9:15 a.m.Estate Planning in an Era of Lost Value
Key Features: Clients usually enter into estate planning transactionson the assumption that asset values will rise. But values do notalways rise; they sometimes decline precipitously. This presentationwill address ways you can help clients adjust their estate plans toaccommodate a loss in value o assets as well as the opportunitiespresented by historically low values. Topics covered will includegits, disclaimers, eects o declining values on tax-driven ormulas,and substituting assets in trusts.
M. Read Moore – McDermott Will & Emery LLP, Chicago, IL
10:15 a.m.Break in Exhibit Hall10:35 a.m.Federal Tax Update
Key Features: Stay current with this recap o the major cases,rulings, legislation, and regulations rom the past 12 months. Thissession will ocus on the ederal income, estate, and git taxdevelopments relevant to individuals and small businesses.
Proessor Samuel A. Donaldson – Director, Graduate Program inaxation, University o Washington School o Law; O Counsel,Perkins Coie LLP, Seattle
Lunch Served in Room 6E • Dessert Served in Exhibit Area
We recognize and thank our Tursday Lunch Sponsor:
West, A Tomson Reuters business
The Morning After: Avoiding Tax Surprises in
Key Features: Without knowing the tax consequences o settlementsamong trust and estate fduciaries, benefciaries and the IRS, youdo not know how much your client has won or lost. This session willreview the potential git, estate and GST tax aspects o settlementsin such contests, including a review o signifcant changes in therules governing deductions under Section 2053.
Julie K. Kwon – Stanord University, Stanord, CA
Family Investment Partnerships: Structure, Design,Issues and Problems Beyond the Valuation Discount
Key Features: Family limited partnerships are the most popularestate planning vehicle today, but valuation discounts may becomea thing o the past (at least with respect to passive assets). Thispresentation will discuss how partnerships can be used tocommingle and manage liquid investments o amilies, beyond thevaluation discount. It will discuss alternative design and structuresrom the typical single class ownership structure to more exoticstructures that would include series, qualifed preerred, guaranteedinterests, etc. It will discuss a myriad o securities law, partnershiptax, income tax, and transer tax (specifcally Chapter 14) issues,along with the investment advantages and disadvantages o eachtype o structure.
Paul S. Lee – National Managing Director, Bernstein Global Wealth Management, New York, NY
3:00 p.m.Break in Exhibit Hall
We recognize and thank our Tursday Aternoon Break Sponsor:
Te Seattle Foundation
Washington State Recent Developments
Key Features: This presentation will update you on those Washingtoncases you missed reading this year but which may aect yourpractice. Also, highlights o new statutes rom the WashingtonState Legislature that aect your practice will be discussed. Recenttrends will be identifed and practice tips will be shared.
Janis Rieke Cunningham – Perkins Coie LLP, Seattle (Day One continued next page)
Tursday, October 1, 2009