27th annual spring cle symposia

AmericAn BAr AssociAtion section of reAl ProPerty, trust & estAte lAw

Thursday, a pr il 30 — Fr iday, M ay 1

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27Th annual spring syMposia

section Chair gideon Rothschild invites you to attend the 27th

annual spring ClE symposia in Washington d.C. on april 30–

May 1, 2015. this year’s symposia will offer the latest planning

techniques and developments to enable you to hone your skills in

both estate planning and real property law. speakers will include

the nation’s leading practitioners and professionals, plus a wide

variety of government insiders including a tax Court judge and

government agency officials who will share their insights on both

recent developments and future trends.

this year, we are presenting six joint ClE programs with the

aBa section of international law (sil), which is holding their

spring Meeting at the Hyatt Regency Washington on april 28–

May 2, 2015. there is no additional charge for symposia attendees

to attend the sil program on Wednesday, or for sil members to

attend the symposia joint programs on thursday. We encourage

you to attend the following joint programs and network with

colleagues from around the world:

Wednesday, April 29, to be held at the Hyatt Regency Washington on Capitol Hill

2:30 – 4 p.m. ethics and international real estate: what the Practitioner needs to Know

4:30 – 6 p.m. international Asset Protection: challenges, guidance and Best Practices

Thursday, April 30, to be held at the Capital Hilton

7:30 – 8:25 a.m.Attendee Breakfast Breakout: A Broker’s View of foreign investment trends in D.c. and Across the u.s.

8:30 – 9:30 a.m. international inheritance Disputes Dissected: the young and the restless versus the Bold and the Beautiful

8:30 – 9:30 a.m. outbound investment: u.s. real estate investment in foreign Jurisdictions: A comparative review

9:45 – 10:45 a.m.lessons learned from international inheritance Disputes: As the world turns, All my children weep

9:45 – 10:45 a.m.foreign investments in u.s. real estate: factors for non-u.s. investors to consider

CaPital Hilton WasHington, d.C.

We also invite you to attend our joint symposia Reception with the section of international law’s meeting attendees at the national Museum of american History on thursday evening.

We look forward to seeing you in our nation’s capital in april!


Joint Program with aBa Section of international law ethicS ProgramS 3

neTworking evenTs and MeeTing highlighTs

Wednesday, April 292 – 5:30 p.m.

real Property BasicsThis how-to program provides an overview of negotiating and drafting a commercial purchase and sale agreement and commercial lease, as well as navigating common disputes between residential landlords and tenants. Developed by the RPTE Community Outreach Committee, the program is designed to increase the number of minority lawyers and general practitioners practicing real estate law. This program will be particularly focused on attorneys and clinics representing small business clients, non-profits, and individuals on a fee, low-bono, and pro-bono basis. Pre-registration is required.

5:30 – 6:30 p.m. meet the Authors receptionWe’re throwing a party for the RPTE book authors. Come to meet and raise a toast to them, have them sign a book and learn the ins and outs of the various means of getting published by the RPTE Section.

Thursday, April 307 a.m. – 5 p.m.

hospitality AreaContinental breakfast in the morning and refreshments during scheduled breaks will be available for all meeting attendees.

7:30 – 8:25 a.m.Attendee Breakfast Breakouts: A Broker’s View of foreign investment

trends in D.c. and Across the u.s. and trust and estate hot topics We invite you to grab your breakfast and join either the real property division or the trust and estate division for cutting edge discussions before the CLE programming begins.

12 – 1:45 p.m.

capitol steps Performance and lunchcost: $50Join us for a luncheon filled with music and political satire by The Capitol Steps, the Washington-based troupe of Congressional staffers turned songwriters. They put the “mock” in Democracy!

Sponsored by: Bessemer Trust

5 – 6 p.m. reception with the sponsorsJoin us for cocktails as we thank our 2015 Symposia sponsors for their generous support. For a complete list of our sponsors, see the inside back cover of this brochure.

Friday, May 17 a.m. – 4 p.m.

hospitality AreaContinental breakfast in the morning and refreshments during scheduled breaks will be available for all meeting attendees.

11:30 a.m. – 1:30 p.m.group and committee Box lunchcost: $25Attendees are encouraged to grab a box lunch and participate in RPTE group and committee discussions. This is an excellent opportunity to gather with a smaller group of attendees with common practice interests. All interested attendees are welcome to join in these topic-based discussions.

7 – 10 p.m. symposia reception with the ABA section of international law: the

national museum of American historycost: $25/attendee; $75/guestJoin us for a joint reception with the Section of International Law. During the reception, guests will be able to roam the museum and see Dorothy’s Ruby Red Slippers, the Star-Spangled Banner, and the First Lady’s Gowns among many other exhibitions. More information on current exhibitions may be found at americanhistory.si.edu/exhibitions. Heavy hors d’oeuvres and cocktails will be served.

Co-sponsored by: Stout Risius Ross, Inc. and Wilmington Trust

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Friday, May 1

7 a.m. – 4 p.m. Registration/Hospitality/Sponsors’ Expo

7 – 8 a.m. Attendee Breakfast

8:30 – 9:30 a.m. Guest Breakfast(ticketed event)

8 – 11:15 a.m. CLE Programming

11:30 a.m. – 1:30 p.m. Group and Committee Box Lunch(ticketed event)

1:45 – 4:30 p.m. CLE Programming

sChedule aT-a-glanCe

Wednesday, April 29

1 – 5 p.m. Registration

2 – 5:30 p.m. Real Property Basics(Pre-regiStration required)

2:30 – 6 p.m.Joint programs with the Section of International Law

cle ProgramS at the hyatt regency waShington

5:30 – 6:30 p.m. Meet the Authors Reception

Thursday, April 30

7 a.m. – 5 p.m. Registration/Hospitality/Sponsors’ Expo

7 – 8:15 a.m. Attendee Breakfast

7:30 – 8:25 a.m.Attendee Breakfast Breakout: A Broker’s View of Foreign Investment Trends in D.C.

and Across the U.S.

7:30 – 8:25 a.m. Attendee Breakfast Breakout: Trust and Estate Hot Topics

8:30 – 9:30 a.m. Guest Breakfast(ticketed event)

8:30 a.m. – 12 p.m. CLE Programming

12 – 1:45 p.m. Capitol Steps Performance and Lunch (ticketed event)

1:45 – 4:30 p.m. CLE Programming

5 – 6 p.m. Reception with the Sponsors (comPlimentary)

7 – 10 p.m.

Symposia Reception with ABA Section of International Law at the National Museum

of American History(ticketed event)

4 Joint Program with aBa Section of international law ethicS ProgramS

real properTy syMposiuM prograMs aT-a-glanCe

Wednesday, April 29

2 – 5:30 p.m. Real Property Basics(Pre-regiStration required)

2:30 – 4 p.m. Ethics and International Real Estate: What the Practitioner Needs to Know


Thursday, April 30

8:30 – 9:30 a.m. Outbound Investment: U.S. Real Estate Investment in

Foreign Jurisdictions: A Comparative Review

The Growing Role of Land Banking in Real Estate: Models, Benefits and Challenges

9:45 – 10:45 a.m. Foreign Investments in U.S. Real Estate: Factors for

Non-U.S. Investors to Consider

Loan Amendments: Borrower and Lender Beware!

11 a.m. – 12 p.m. Ethical Issues and Multi-Jurisdictional Practice: The

Good, The Not-So-Good, The Ugly and the Stuff that Will Get You In Trouble

Assignment and Subletting: Risk, Liability, and Hidden Traps

12 – 1:45 p.m. Capitol Steps Performance and Lunch(ticketed event)

1:45 – 3 p.m. Law Professors’ Recent Update Commercial Development Team: Working with the Surveyor and Site Engineer

3:15 – 4:30 p.m. Hot Topics Potpourri Part 1: How Student Housing Deals are Structured Today—The New Days of DormsPart 2: Benefits and Pitfalls in Using Virtual Currencies in Real Estate TransactionsPart 3: The Coming Home Mortgage Procedures Act

Lease Drafting and Operational Issues with Intensive Office Users: Changing Trends in the Design and Utilization of Office Space

Friday, May 1

8 – 9:30 a.m. real estate financing group—Risky Business:

Who Gets Sued over Opinion Letters and How to Reduce Your Chances of Being Next

leasing group—One Form Doesn’t Fit All: How Do Retail, Office, Industrial and Ground Net Leases Differ, and Why Does it Matter?

9:45 – 11:15 a.m. land use and environmental group—Sea Level Rise and Property Rights: Recent Cases and Surging Issues

residential, multi-family, and special use group—The Integrated Mortgage Disclosures: Closing Transactions in the New Consumer Age

11:30 a.m. – 1:30 p.m. Group/Committee Luncheons(ticketed event)

1:45 – 3 p.m. hospitality, timesharing and common interests Development group—Food for Thought: Liability Issues for the New Resort and Lifestyle Community

special investors and investment structures group—LLC Operating Agreements in Real Estate Transactions

3:15 - 4:30 p.m. commercial real estate transactions group—Negotiating Commercial Purchase and Sale Agreements: What’s Market?

Practice management group—Disabled-Access Lawsuits: Private Enforcement or Private Extortion?

3:15 – 4:30 p.m. Looking to the Future: The Modern Practice

Cross-Border Investment in Financial Assets: Structuring and Compliance Considerations

Letters, Notes and Napkins: Harmless Error and Writings Intended as Wills

TrusT and esTaTe syMposiuM prograMs aT-a-glanCe

Thursday, April 30

8:30 – 9:30 a.m. International Inheritance Disputes Dissected: The

Young and the Restless versus the Bold and the Beautiful

The Use and Abuse of Exculpatory Clauses

9:45 – 10:45 a.m. Lessons Learned from International Inheritance

Disputes: As the World Turns, All My Children Weep

The Digital Estate: New Uniform State Law Ensures Fiduciary Access

11 a.m. – 12 p.m. State Income Taxation of Trusts Holding Business Interests

elkins vs. commissioner: What Does the Case Mean for Fair Market Value of Fractional Interests?

Netting a Whole School of Gifts: A Discussion of Net Gifts and Net Net Gifts

12 – 1:45 p.m. Capitol Steps Performance and Lunch(ticketed event)

1:45 – 3 p.m. What Every Estate Planner Should Know About Undue Influence: Recognizing It, Insulating It, Planning Against It...and Litigating It

Get Ready: Global Tax Enforcement is on the Rise for High-Wealth Taxpayers

Friday, May 1

8 – 9:30 a.m. income and transfer tax Planning group—Part 1: Pre-Immigration Planning: The Intersection of Immigration and Tax LawPart 2: Rescuing the Client who Failed to Plan or File the Required Forms

charitable Planning and organizations group—International Philanthropy and Your Clients: Rules to Give By

9:45 – 11:15 a.m. income and transfer tax Planning group—Part 3: Hot Topics (U.S. Dept. of Treasury and IRS Appeals)Part 4: Novel Tax and Estate Planning IdeasPart 5: Always Wanted to Chat with a Tax Court Judge?

employee Benefits group—Part 1: Same-Sex Marriages and Domestic Partnerships: Lessons Learned, Unanswered Questions and Best PracticesPart 2: Protection of Inherited IRAs and Other Retirement Plan Assets From Creditors After clark v. rameker

11:30 a.m. – 1:30 p.m. Group/Committee Luncheons(ticketed event)

1:45 – 3 p.m. Business Planning group—Planning to Avoid Indirect and Other Unanticipated Gifts with Business Entities

non-tax estate Planning group and elder law, Disability Planning and Bioethics group—Assisted Reproductive Technology: Issues that Estate Planners are Not Talking About but Should Be

3:15 - 4:30 p.m. litigation, ethics and malpractice group—Go

Where No Ethics Have Gone Before: Staying On the Right Course in an Expanding Universe of Technology

non-tax estate Planning considerations group—Non-Tax Hot Topics with Emphasis on Uniform Trust Code

Wednesday, April 29

4:30 – 6 p.m. International Asset Protection: Challenges, Guidance and Best Practices



real properTy syMposiuM

real Property BasicsThis three-part program, developed by the RPTE Community Outreach Committee, is designed to increase the diversity of the real estate bar. Attendees will receive practical knowledge they can put to use immediately. The program will be particularly focused on the representation of individuals, small businesses, and non-profits on a fee, low-bono, or pro-bono basis. Materials distributed to attendees will include forms and sample language.

2 – 3 p.m.residential landlord/tenant DisputesThis session will focus on common residential landlord/tenant disputes. Specific topics to be discussed include the following:

■■ Return of security deposit and withholding of rent; and

■■ Representing tenants in eviction cases.

3:15 – 4:15 p.m.reviewing and negotiating a commercial real estate Purchase AgreementPanelists will discuss the representation of a small business or non-profit acquiring commercial real estate. Specific topics to be discussed include the following:

■■ Mechanics of buying a building from making an offer to closing;

■■ Buyer due diligence;■■ Negotiation points;■■ Title assurance; ■■ Financing; and■■ Remedies.

4:30 – 5:30 p.m.reviewing and negotiating a commercial lease AgreementLearn how to represent a small business or non-profit tenant in a commercial lease negotiation. Specific topics to be discussed include the following:

■■ Monetary issues (rent, operating expenses, taxes, late fees);

■■ Non-monetary issues (delivery, operating restrictions, repair/maintenance obligations);

■■ Special provisions (casualty, insurance, assignment/subletting, etc.); and

■■ Important boilerplate provisions.

Program Chairs: Soo Yeon Lee, Gordon & Centracchio, L.L.C., Chicago, IL; and Tanya Marsh, Wake Forest University School of Law, Winston-Salem, NC

2:30 – 4 p.m.ethics and international real estate: what the

Practitioner needs to Knowhyatt regency waShington on caPitol hill, 400 new JerSey avenue northweSt, waShington, d.c.

The program will cover ethics issues particular to real estate: conflicts of interest (joint representation of parties, representation of legal entity versus its members), aggressive use of pre-judgement attachments or lis pendens to tie up property and the evaluation of whether there is a good faith basis to do so, limits to which a lawyer can counsel transfers of property as a means of protecting assets, money laundering and fraud, as well as billing and lawyer investment in the transaction.

Program Chairs and Speakers: Steven M. Richman, Duane Morris LLP, New York, NY; and Nikolaus Pitkowitz, Graf & Pitkowitz, Vienna, Austria

Moderator: Elizabeth C. Lee, Womble Carlyle Sandridge & Rice, LLP, Washington, D.C.

Speakers: Terry Selzer, Husen Advokater, Copenhagen, Denmark; Michael L. Martinez, Marriott, Bethesda, MD; and Peter Zimmerman, Heuking Kühn Lüer Wojtek, Düsseldorf, Germany

Wednesday, April 29

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RPTE Spring Symposia


8:30 - 9:30 a.m.outbound investment: u.s. real estate investment in foreign

Jurisdictions: A comparative review This program will address acquisition of a portfolio of properties in major non-U.S. metropolitan areas. Panelists (from different non-U.S. jurisdictions) will discuss issues relevant to foreign investors making such an acquisition. Topics will include:

■■ Foreign exchange restrictions; ■■ Forms of land holding (freehold/leasehold); ■■ Due diligence in foreign jurisdictions; ■■ Financing concerns; ■■ Title review, registration and insurance; and■■ Deal structuring and hidden costs.

Program Co-Chair and Moderator: Barbara Gregoratos, Jones Day, San Francisco, CA

Program Co-Chair and Speaker: Alessandra Tarissi-De Jacobis, Cocuzza & Associati Studio Legale, Italy

Program Co-Chair: Gerard Hernández-Colet, Cuatrecasas, Goncalves Periera, Spain

Speakers: Beatriz Buenos de Moraes Visnevski, De Vivo, Whitaker e Castro Advogados, São Paulo, Brazil; Philip Zhang, Zhong Lun Law Firm, P.R. China; and Nelson Ogbuanya, Nocs Consults/Novena Chambers, Lagos, Nigeria

8:30 - 9:30 a.m.the growing role of land Banking in real estate: models, Benefits and challengesPanelists will explore the increasing use of land banking to finance and develop private and public projects. Our panelists will include private and public sector attorneys and consultants and will discuss:

■■ What land banking is and how it works;■■ What are the roles of local, state and federal governments, private investors, attorneys, financial and environmental consultants?;

■■ Project types and examples, including affordable housing, agriculture, public facilities, shopping centers and green spaces;

■■ Public and private concepts;■■ Due diligence—financial and environmental; and■■ Successful and not-so-successful approaches for various projects.

Program Chair and Moderator: Nancy Rich, Katten Muchin Rosenman LLP, Chicago, IL

Speakers: Patricia Overmeyer, U.S. Environmental Protection Agency, Office of Brownfields and Land Revitalization, Washington, D.C.; J. Tim Bradburne, P.G., BBJ Group, Chicago, IL; and Minming Wu Morri, San Francisco Bay Area Rapid Transit, Oakland, CA


9:45 - 10:45 a.m.foreign investments in u.s. real estate: factors for non-u.s. investors

to considerPanelists will discuss issues relevant to foreign investors proposing to invest in U.S. real estate, both from the perspective of investing in income property as well as investing in property for the investor’s own use, and also investing in loans secured by real estate. Topics will include:

■■ Documenting the purchase and sale transaction;

■■ Due diligence and title insurance;■■ Financing and governmental incentives; and■■ Regulatory concerns for inbound investment (e.g., Patriot Act).

Program Chair: John Hutmacher, Blake, Cassels & Graydon LLP, Toronto, Ontario, Canada

Speakers: Terry A. Selzer, Husen Advokater, Copenhagen, Denmark; Michael D. Gorge, CREFDI Realty Advisors, LLC, Delray Beach, FL; Kevin L. Shepherd, Venable LLP, Baltimore, MD; Mitchell R. Meisner, Honigman Miller Schwartz and Cohn LLP, Detroit, MI; and Philip G. Skinner, Arnall Golden Gregory LLP, Atlanta, GA

9:45 - 10:45 a.m.loan Amendments: Borrower and lender Beware!This program will focus issues to consider when a borrower and lender consider amending a current loan. Topics will include:

■■ Due diligence requirements and concerns;■■ Drafting pitfalls and document negotiation;■■ Title insurance requirements and coverage; and■■ Opinion letters.

Program Chair, Moderator and Speaker: G. Wogan Bernard, Chaffe McCall, LLP, New Orleans, LA

Speakers: Joy A. Barrist, Benesch, Friedlander, Coplan & Aronoff LLP, Wilmington, DE; Marjorie R. Bardwell, Fidelity National Title Group, Jacksonville, FL; and Sara T. Toner, Richards, Layton & Finger, P.A., Wilmington, DE

Thursday, April 30



11 a.m. - 12 p.m.ethical issues and multi-Jurisdictional Practice: the good, the not-so-

good, the ugly and the stuff that will get you in troubleAs the practice of law has morphed into the business of law, client demand for attorneys to provide legal advice in multiple jurisdictions has exploded. Although a lawyer may be licensed in one state, increasingly demands are made to negotiate and close deals in others, and the ethical issues involved with multi-jurisdictional practice are significant. Join our panelists for an enlightening discussion with hypotheticals and audience participation on what can you do, what should you do, what shouldn’t you do and what can’t you do.

Program Chair and Moderator: Robert S. Freedman, Carlton Fields Jorden Burt, P.A., Tampa, FL

Speakers: Nancy R. Little, McGuireWoods LLP, Richmond, VA; and James Geoffrey Durham, University of Dayton School of Law, Dayton, OH.

11 a.m. - 12 p.m.Assignment and subletting: risk, liability, and hidden trapsPanelists will discuss the hidden risks of assignment and sublease transactions, focusing on understanding the risks, counseling the client and avoiding or mitigating risk. Topics will include:

■■ Drafting errors and omissions that can result in the inadvertent release of the tenant, assignee, or guarantor from liability;

■■ Assignment clauses that can expand liability beyond the four corners of the lease;

■■ Guarantor liability;■■ End of lease liability created by subtenant holdover;

■■ Mitigating risk of residual liability on an assignment; and

■■ Restoration obligations.

Program Chair: Nancy Ann Connery, Schoeman Updike Kaufman & Stern LLP, New York, NY

Speakers: Karen Nashiwa, Folawn Alterman & Richardson LLP, Portland, OR; Ira Meislik, Meislik & Meislik, Montclair, NJ; and Sidney G. Saltz, Sidney G. Saltz, P.C., Chicago, IL

1:45 - 3 p.m.law Professors' recent updateOur real estate faculty experts will report on recent appellate cases relevant to your practice in a lively open forum setting. Likely topics include:

■■ Landlord-tenant issues;■■ Easements, real covenants, and equitable servitudes;

■■ Conveyancing;■■ Mortgages and foreclosure practices; and ■■ Public land use controls.

Program Chair and Moderator: Tanya Marsh, Wake Forest University School of Law, Winston-Salem, NC

Speakers: Christopher Odinet, Southern University Law Center, Baton Rouge, LA; Carole N. Brown, University of Richmond School of Law, Richmond, VA; and Andrea Boyack, Washburn University, Topeka, KS

1:45 - 3 p.m.commercial Development team: working with the surveyor and site engineerPanelists will address the team approach to handle complex survey, engineering, title and environmental issues. Topics discussed will include:

■■ Type of survey needed for various commercial development projects and ALTA/ACSM standards;

■■ Title coverage for survey issues;■■ Surveyor or engineer assistance with wetlands and flood plain issues; and

■■ Easements and encroachments problems.

Program Chair and Moderator: William Just, Just Title, New Orleans, LA

Speakers: Joanne Darcy Crum, Lemery & Greisler, LLC, Albany, NY; Vincent Macauda, Millman National Land Services, Pepper Pike, OH; Nancy J. Rich, Katten Muchin Rosenman LLP, Chicago, IL; and J. Tim Bradburne, BBJ Group, Chicago, IL

Thursday, April 30


3:15 - 4:30 p.m.hot topics PotpourriPart 1: how student housing Deals are structured today—the new Days of DormsPart 2: Benefits and Pitfalls in using Virtual currencies in real estate transactionsPart 3: the coming home mortgage Procedures Act

Part 1: how student housing Deals are structured today—the new Days of DormsStudent Housing is being built around the country to replace old utilitarian buildings and to attract students. Explore with us how dorm deals are structured now, whether privately owned, leased to universities, off balance sheet, or publicly funded, and discuss related issues of premises liability, zoning as hotels, and property tax exemption.

Program Chair and Speaker: Nancy Haggerty, Michael, Best & Friedrich LLP, Milwaukee, WI;

Part 2: Benefits and Pitfalls in using Virtual currencies in real estate transactionsPanelists will discuss issues involving the use of currencies in real estate deals, including:

■■ Basics of virtual currency;■■ How real estate transactions can be structured to accommodate the use of virtual currency, considering regulatory and legal requirements imposed on title companies; and

■■ Tax treatment of virtual currency .

Program Chair: Jin Lui, Carlton Fields Jorden Burt, P.A., Tampa, FL

Speakers: Wilhelmina F. Kightlinger, Old Republic National Title Insurance Company, Tampa, FL; Andrew M. Hinkes, Berger Singerman, Ft. Lauderdale, FL; and Mark Stone, Holland & Knight, New York, NY

Part 3: the coming home mortgage Procedures ActThe Uniform Laws Commission is in the final year of drafting a Home Mortgage Procedures Act, which is an effort to accelerate the ability of lenders to foreclose on mortgages while granting borrowers expanded rights to remain in homes. Among the possible revisions to be made will be modifications to the holder in due course defense, clarification of the party entitled to enforce the mortgage, and other new and innovative ideas.

Program Chair and Speaker: Barry Nekritz, Faegre Baker Daniels LLP, Chicago, IL

Speaker: William Breetz, University of Connecticut, Hartford, CT

3:15 - 4:30 p.m.lease Drafting and operational issues with intensive office users: changing trends in the Design and utilization of office spaceAs office space costs have increased and enhanced technology and communication systems have allowed more Americans than ever before to efficiently work at alternative locations, tenants' are re-evaluating their space needs and how they use that space. Panelists will review recent trends in tenants use of office space, focusing on the general “densification” of office. Topics will include:

■■ Responses to demands for including reductions from multiple sized individual office units to single size offices, relocating “back of the house” facilities to less expensive off-site locations, and reduction in number of conference rooms and increase in number of “huddle” areas and team rooms;

■■ Issues to be addressed in lease negotiation and drafting, including landlord concerns and various building impacts;

■■ Consumption of building resources and potential increased expenses for tenants because of higher density (which can disproportionately affect lower density tenants); and

■■ Impact on overall quality of the building if costs are increased and building capabilities and services are overtaxed.

Program Chair and Speaker: G. Andrew Gardner, McDonald Hopkins LLC, Cleveland, OH

Speakers: Earl L. Segal, The Ezra Company, Washington, D.C.; and Marnique Heath, STUDIOS Architecture, Washington, D.C.

Thursday, April 30



8 - 9:30 a.m.real estate financing grouprisky Business: who gets sued over

opinion letters and how to reduce your chances of Being nextThis program examines cases in which lawyers were sued over opinion letters, issues most likely to result in liability, and ways real estate lawyers can reduce their risk of being sued over opinion letters. Topics will include:

■■ Recent cases against law firms relating to opinion letters;

■■ The process if you get sued over an opinion letter;

■■ Hot button issues that result in damages;■■ Common misconceptions about liability for opinion letters;

■■ Opinion procedures should law firms need to reduce the risk of lawsuits;

■■ Assumptions and qualifications in opinion letters that really work; and

■■ Who can rely on opinion letters and how reliance should be limited.

Program Chair, Moderator and Speaker: Charles L. Menges, McGuireWoods LLP, Richmond, VA

Speakers: John K. Villa, Williams & Connolly LLP, Washington, D.C.; Edward J. Levin, Gordon Feinblatt LLC, Baltimore, MD; and Shauna Reeder, High Exposure Professional Services Claims CNA, New York, NY8 - 9:30 a.m.

8 - 9:30 a.m.leasing groupone form Doesn’t fit All: how Do retail, office, industrial and ground net lease Differ, and why Does it matter?Many provisions are common to all leases, but a party’s concerns vary depending on the nature and use of the leased property. Lawyers need to recognize the ways in which retail, office, industrial, and ground net leases differ and the unique provisions that must be included in each one. This panel will identify the moving parts in these different leases and the concerns a lawyer preparing these leases should address, including:

■■ Which duties should the landlord shift to a ground tenant, and which should the landlord retain?;

■■ What provisions are needed if a retail tenant will pay percentage rent?;

■■ What building services should an office tenant require, and how will the landlord be compensated for these services?;


Friday, May 1

■■ How can an industrial tenant draft be used to see a wide range of uses, and how can the landlord protect itself from uses that will have an environmental impact on the property?;

■■ How are assignment and sublease rights treated differently in retail, office, ground, and industrial leases?; and

■■ What unique checklist items should a lawyer assure are covered in each type of lease?

Program Chair and Moderator: Marie A. Moore, Sher Garner Cahill Richter Klein & Hilbert, L.L.C., New Orleans, LA

Speakers: Susan V. Kai, Pircher, Nichols & Meeks, Chicago, IL; Melissa Vandewater, Seyfarth Shaw LLP, Chicago, IL; Robert J. Shansky, Scarola Malone & Zubatov LLP, New York, NY; and George P. Bernhardt, Baker Hughes Incorporated, Houston, TX

9:45 - 11:15 a.m.land use and environmental groupsea level rise and Property rights: recent cases and surging issuesRising seas present challenges for coastal communities, including inundation of shores and accelerating erosion. This program addresses land use and property rights issues raised by rising sea levels, including:

■■ Legislative approaches to mitigating or adapting to sea level rise and how regulations impact land use practices;

■■ Specific property rights issues limiting coastal development in certain areas, or from a government’s failure to prepare for rising sea levels, leaving coastal areas vulnerable;

■■ An analysis of potential takings claims; and■■ The use of monetary exactions to mitigate impacts from development on climate change and to adapt to sea level rise.

Program Chair and Speaker: Sorell Negro, Robinson & Cole LLP, Hartford, CT

Moderator: Christie Jean, Robinson & Cole LLP, Stamford, CT

Speakers: Jessica Grannis, Georgetown Law School, Georgetown Environmental Law and Policy Institute, Washington, D.C.; Kenneth T. Kristl, Widener University School of Law, Wilmington, DE; and J. Peter Byrne, Georgetown Law School, Georgetown Environmental Law and Policy Institute, Washington, D.C.


9:45 - 11:15 a.m.residential, multi-family, and special use groupthe integrated mortgage Disclosures: closing transactions in the new consumer AgePanelists will discuss:

■■ Overview of the CFPB’s goals for consumer mortgages;

■■ Transactions covered by the rule;■■ The new loan estimate form;■■ The new closing disclosure form and process changes;

■■ Maintaining counsel’s role in closing;■■ Lender requirements for vendors and best practice models; and

■■ Added scrutiny and regulatory muscle.

Program Chair and Speaker: James Ramseyer, Merit Title, LLC, Brookfield, WI

Speakers: Steve Gottheim, American Land Title Association, Washington, D.C.; and Mary Schuster, RamQuest Inc.; Plano, TX

1:45 - 3 p.m.hospitality, timesharing and common interests Development groupfood for thought: liability issues for the new resort and lifestyle communityMany resorts and planned communities are developed around one or more centralized amenities. Developers have begun looking beyond the traditional golf course or recreation amenity theme. A burgeoning type of amenity incorporates agriculture into the community. Agri-communities may feature resident-operated community gardens, professionally-operated professional farms and ranches, farmers’ markets, artisanal markets (winery, cheesery, etc.), and “farm to table” local restaurants. This program will explore the fundamental challenges and legal issues in structuring and operating an “agri-community,” including:

■■ Introduction to agriculture as a community “amenity;”

■■ Managing a working farm among city-slickers;■■ Liability risks in raising, selling and consuming community-raised products; and

■■ Insuring the community and its products.

Program Chair and Speaker: Joseph Lubinski, Ballard Spahr LLP, Denver, CO

Moderator and Speaker: Anne-Therese Bechamps, Venable, Towson, MD

Speaker: Jeffrey Alpaugh, Marsh, Boston, MA

1:45 - 3 p.m.special investors and investment structure groupllc operating Agreements in real estate transactionsDiscussion and analysis of operating agreements in connection with real estate entities, including:

■■ Analysis of buy-sell provisions;■■ Management and tax;■■ Distribution waterfall and preferential right;■■ SPE series LLCs and programmatic joint ventures; and

■■ Lender concerns.

Program Chair: Jin Liu, Carlton Fields Jorden Burt, Tampa, FL

Moderator: Douglas S. Walker, Miles & Stockbridge P.C., Easton, MD

Speakers: John Williams, The Williams Law Firm, P.A., Wilmington, DE; Barry B. Nekritz, Faegre Baker Daniels LLP, Chicago, IL; and Ed Wender, Venable LLP, Balitmore, MD

Friday, May 1


What are the most valuable aspects of the Symposia to you?

“high quality Cle sessions and program materials”

“networking with other attorneys”

“Making personal connections”

“updates on recent changes in law and regulations”

“expertise of panelists”

“Meeting colleagues and seeing friends from around the country”

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3:15 - 4:30 p.m.commercial real estate transactions groupnegotiating commercial Purchase and sale Agreements: what’s market?This program examines commercial purchase and sale agreements with an emphasis on what is market to the key elements of such agreements, including:

■■ Representations and warranties;■■ Casualty and condemnation;■■ Conditions, estoppels, adjustments and indemnities; and

■■ Techniques and strategies for negotiating specific clauses.

Program Chair and Moderator: Eric Lemont, Sullivan & Worcester LLP, Boston, MA

Program Chair: Mario Paura, Stikeman Elliott LLP, Toronto, ON

Speakers: Amber Murray, Jamestown Properties, Atlanta, GA; Nili Birshstein, Stikeman Elliott, Toronto, ON; and C. Vincent Leon-Guerrero, Blank Rome, Washington D.C.

Friday, May 1


3:15 - 4:30 p.m.Practice management groupDisabled-Access lawsuits: Private enforcement or Private extortion?Lawsuits relating to federal disability law accessibility requirements are on the rise. Are these lawsuits necessary to force businesses to comply, or are they merely putting money in the pockets of plaintiff’s lawyers? Panelists will include a representative of the Department of Justice’s Civil Rights Division, Disability Rights Section. Lawyers representing plaintiffs and defendants in these cases will explore:

■■ Factors leading to a significant increase in these types of lawsuits;

■■ Changes in federal accessibility requirements; and

■■ The ability of disabled “testers” to file suit.

Program Chair and Moderator: Lori Mince, Fishman Haygood Phelps Walmsley Willis & Swanson, LLP, New Orleans, LA

Speakers: Minh Vu, Seyfarth Shaw, Washington, D.C.; Nolan Klein, The Law Offices of Nolan Klein, PA, Ft. Lauderdale, FL; Benjamin R. Holland, Ogletree Deakins, Charlotte, NC; and Rebecca Bond, Department of Justice Civil Rights Division, Disability Rights Section, Washington, D.C.


8:30 - 9:30 a.m.

international inheritance Disputes Dissected: the young and the

restless vs. the Bold and the BeautifulThis panel will address issues that arise in contentious trust, estate and inheritance disputes involving litigation in multiple jurisdictions. Practitioners representing the U.K., Bermuda and France will share their common law and civil law perspectives with reference to multi-jurisdictional litigation case studies.

Program Chair and Moderator: Andrew Stone, Kozusko Harris Duncan, Chicago, IL

Program Chair: Nikolaus Pitkowitz, Graf & Pitkowitz, Vienna, Austria

Speakers: Fozeia Rana-Fahy, MJM Limited, Hamilton, Bermuda; Frank Hinks QC, Serle Court, London, United Kingdom; Henrietta Mason, Withers LLP, London, United Kingdom; and Agnes Proton, Avocat au Barreau de Grasse, Cannes, France

8:30 - 9:30 a.m.the use and Abuse of exculpatory clausesCan fiduciaries rely on exculpatory clauses in wills and trusts? Exculpatory clauses can take several forms, from clauses which expressly exclude obligations which would otherwise apply to fiduciaries, to clauses which purport to absolve fiduciaries from losses arising from their actions. Exculpatory clauses are designed to avoid the duties that would otherwise apply to a fiduciary’s dealings with trust property. This program will consider:

■■ The duties which are most often the subject of exculpatory clauses;

■■ The effectiveness of these clauses;■■ The extent to which courts allow fiduciaries to rely on these clauses;

■■ The exercise of discretion by trustees of trusts that hold corporate assets; and

■■ The availability of exculpatory clauses to trustees who simultaneously act as corporate officers and directors.

Program Chair and Speaker: Steve Mignogna, Archer & Greiner, P.C., Haddonfield, NJ

Moderator: James Carey, Levin Schreder, Chicago, IL

Speakers: Eric N. Hoffstein, Minden Gross LLP, Toronto, Canada; and Crystal Patterson, Fredrikson & Bryson, P.A., Minneapolis, MN

TrusT & esTaTe syMposiuM

4:30 - 6 p.m.international Asset Protection: challenges, guidance and Best

Practiceshyatt regency waShington on caPitol hill, 400 new JerSey avenue northweSt, waShington, d.c.

The panel will explore the legitimacy and the limits of asset protection. In the modern world of international banking there are many challenges, obstacles and pitfalls, conflicts of private and public laws, and incompatible legal systems and cultures. The panel will examine the topic with case studies and an interactive session that will combine international expertise and first-hand input from professional asset retrieving agencies.

Moderator: Markus Zwicky, Zwicky Windlin & Partner, Zug, Switzerland

Speakers: Jim Mintz, Mintz Group, New York, NY; Iñigo Aguirrezabala, Cuatrecasas, Gonçalves Pereira, New York, NY; Jonathan E. Gopman, Akerman LLP, Naples, FL; and Jan Dash, Liburd & Dash, L.P., Charlstown, Saint Kitts and Nevis

Wednesday, April 29 Thursday, April 30


9:45 - 10:45 a.m.lessons learned from international inheritance Disputes: As the world

turns, All my children weepContinuing the litigation themes explored and discussed during the 8:30 a.m. litigation panel, this session will emphasize planning to avoid nasty inheritance disputes and how to settle them. Practitioners from the U.S., U.K., Switzerland and France will focus on planning aspects of the case studies presented in the earlier session.

Program Chairs: Andrew Stone, Kozusko Harris Duncan, Chicago, IL; and Nikolaus Pitkowitz, Graf & Pitkowitz, Vienna, Austria

Moderator: Benetta P. Jenson, J.P. Morgan Private Bank, Chicago, IL

Speakers: Simon Beck, Baker & McKenzie, Miami, FL; Jean-Marc Tirard, Tirard Naudin, Paris, France; Jean-Louis Collart, Mentha, Geneva, Switzerland; and Madeleina Loughrey-Grant, Farrer & Co, London, United Kingdom

9:45 - 10:45 a.m.the Digital estate: new uniform state law ensures fiduciary AccessA generation ago, most people stored their photos in albums, filed their documents in file cabinets, and had their mail delivered by a human being. Today, most people use the Internet to communicate and store all kinds of digital assets. The Uniform Fiduciary Access to Digital Assets Act, expected to be introduced in a majority of U.S. state legislatures in 2015, updates trust and estate law for the Internet age. This program will address:

■■ Estate planning for digital assets; ■■ Authorized access by 4 common types of fiduciaries;

■■ Conflicting provisions in terms-of-service agreements;

■■ On-line will substitutes; ■■ Coordination with federal privacy laws; and ■■ Liability shields for custodians of digital assets.

Program Chair and Speaker: Ben Orzeske, Uniform Law Commission, Chicago, IL

Moderator: Karin Prangley, Brown Brothers Harriman Trust Company, N.A., Chicago, IL

Speakers: Naomi Cahn, George Washington University Law School, Washington, DC; and Victoria Blachley, Samuel Toelin Kantor, Portland, OR

11 a.m. - 12 p.m.state income taxation of trusts holding Business interestsUnlike the federal income taxation of trusts, the state income taxation of trusts is not uniform. This lack of uniformity can have a significant impact on a trust’s total income tax burden, particularly where its grantor, beneficiaries, trustees and the business interests held by the trusts have ties to multiple states. This panel will review the various mechanisms by which states tax trust income, and the impact those rules have on trusts holding business interests. It will also cover recent taxpayer challenges to state income tax laws featuring commentary from a litigator involved in the current challenge to North Carolina’s trust income tax regime.

Program Chair and Moderator: Karen Sandler Steinert, Fredrikson & Byron, P.A, Minneapolis, MN

Speakers: Thomas D. Myrick, Moore and Van Allen PLLC, Charlotte, NC; and Shelby Wilson, Berchem, Moses & Devlin, P.C., Milford, CT

11 a.m. - 12 p.m.Elkins vs. Commissioner: what Does the case mean for fair market Value of fractional interests?In the elkins case, the Fifth Circuit reversed the Tax Court, essentially holding that the IRS’s lack of an expert report resulted in a holding for the taxpayer. This presentation includes a litigator, an estate planner/litigator, and a business appraiser, all of whom were involved in the elkins case, as well as a personal property appraiser, joining together to discuss the facts of the case, the litigation strategies used, the positions taken, and the practical impact of the Fifth Circuit’s holding.

Program Chair: Stephanie Loomis-Price, Winstead PC, Houston, TX

Speakers: Graham Kenney, Ytterberg Deery Knull LLP, Austin, TX; Juliana Denise Hunter, Vinson Elkins, Houston, TX; Mark Mitchell, Peterson Sullivan LLP, Seattle, WA; and Leslie Wright, Bonhams, Los Angeles, CA


Thursday, April 30


11 a.m. – 12 p.m.netting a whole school of gifts: A Discussion of net gifts and net net giftsThis presentation derives from and builds upon the article by Tiffany Carmona, “Client Out of Exemption? Consider a Net Gift,” which was published in the July/August 2014 issue of Probate & Property magazine. The presentation will address net gifts and “net, net gifts” (with a brief discussion of the 2013 Steinberg v. commissioner Tax Court case), in the context of transfer taxes and income taxes, using examples and mathematical models and charts to compare planning options using net gifts with other gift and sale planning options.

Program Chair, Moderator and Speaker: Ryan Walsh, Hamilton Thies & Lorch LLP, Chicago, IL

Speaker: Tiffany Carmona, Bessemer Trust Company, Chicago, IL

1:45 - 3 p.m.what every estate Planner should Know About undue influence: recognizing it, insulating it, Planning Against it...and litigating itPeople with estates both big and small can be vulnerable to undue influence, which is becoming a more prevalent basis for litigation to attack estate plans. It is increasingly important for attorneys to understand and identify vulnerabilities and the indicia of undue influence. This presentation will explore:

■■ The issue of competency versus undue influence;

■■ Recommended options and best practices to protect the integrity of an estate plan; and

■■ Ins and outs of litigating undue influence cases.

Program Chair and Moderator: Sharon Klein, Wilmington Trust, N.A., New York, NY

Speakers: Sandra D. Glazier, Lipson, Neilson, Cole, Seltzer & Garin, P.C., Bloomfield Hills, MI; Thomas F. Sweeney, Clark Hill PLC, Birmingham, MI; and Thomas M. Dixon, Clark Hill PLC, Detroit, MI

1:45 - 3 p.m.get ready: global tax enforcement is on the rise for high-wealth taxpayersInternational cooperation among tax authorities is growing and will have an ever-increasing impact on high-wealth taxpayers. Australia, the U.K., Canada and other countries all have units similar to the U.S. Global High Wealth Industry group. With implementation of FATCA and its counterparts, the OECD efforts to promote joint audits among member countries, and growth of the Joint International Tax Shelter Information Centre, the traditional audit landscape is rapidly changing. Taxpayers and their advisors must learn to handle tax compliance issues and potential controversies in a fully coordinated manner rather than managing single issues in isolation. Global tax enforcement is coming fast to an audit near you!

Program Chair: Jenny Johnson, Holland & Knight LLP, Chicago, IL

Moderator: Guinevere Moore, Holland & Knight LLP, Chicago, IL

Speakers: Richard Fultz, Ernst & Young, Washington, D.C.; invited: James Fee, Internal Revenue Service Chief Counsel, Philadelphia, PA; and invited: Gloria Sullivan, Director of Field Operation, Internal Revenue Service Global High Wealth, Oakland, CA

3:15 - 4:30 p.m.looking to the future: the modern PracticeScientific and technological advances are occurring at a rapid pace. We as estate planners often cavalierly discuss trusts designed to last for hundreds of years, but do we have any idea what the world will look like in 100 years or 360 years? Building on their article, "To Boldly Go Where No Man (or Woman) Has Gone Before" (published September 2014 in trust & estates magazine), panelists will have fun exploring the future and looking at the distant past and considering:

■■ Changing definitions of family;■■ Increasing life expectancy;■■ Artificial intelligence and cloning; and■■ Out-of-this-world planning.

Program Chair and Speaker: N. Todd Angkatavanich, Withers Bergman LLP, Greenwich, CT

Moderator and Speaker: Jonathan G. Blattmachr, Pioneer Wealth Partners LLC, New York, NY

Speakers: Carole M. Bass, Moses & Singer LLP, New York, NY; and James I. Dougherty, Withers Bergman LLP, New Haven, CT


Thursday, April 30


3:15 - 4:30 p.m.cross-Border investment in financial Assets: structuring and compliance considerationsMuch consideration is given to proper structuring of inbound and outbound investments in real property. But what about those non-dirt investments? This panel will examine various tax efficient structures for cross-border investment in financial assets, with consideration of managing (and minimizing) complex compliance obligations.


Moderator: Raj A. Malviya, Miller Johnson, Grand Rapids, MI

Speakers: Dina Kapur Sanna, Day Pitney, New York, NY; and Gavin Leckie, J.P. Morgan Private Bank, New York, NY

3:15 - 4:30 p.m.letters, notes and napkins: harmless error and writings intended as willsTraditionally, courts have required strict compliance with Wills Act formalities and have automatically invalidated defectively-executed wills. However, the harmless error doctrine as set forth in the Uniform Probate Code allows for a non-complying will to be admitted to probate if the proponent can establish that a document or writing was intended by the decedent to be his or her will. With the erosion in testamentary formalities and the rise in individuals engaging in do-it-yourself estate planning, this issue of writings intended as wills continues to evolve—and provide fertile ground for estate litigation. This has led to such items as DVDs, post-it notes, birthday cards, suicide notes, computer tablets, and the like presented to courts—and allowed—as writings intended as wills. This program will consider:

■■ The traditional (and majority) approach of courts to require compliance with testamentary formalities;

■■ An analysis of the harmless error doctrine; and ■■ The emerging application of this doctrine to admit non-traditional documents to probate.

Program Chair and Speaker: Anthony R. La Ratta, Archer & Greiner, P.C., Haddonfield, NJ

Moderator: Steven K. Mignogna, Archer & Greiner, P.C., Haddonfield, NJ

Speakers: Jessica Uzcategui, Sacks, Glazier, Franklin & Lodise, Los Angeles, CA; and David Skidmore, Warner, Norcross & Judd, LLP, Grand Rapids, MI

8 - 9:30 a.m.income & transfer tax Planning groupPart 1: Pre-immigration Planning—the intersection of immigration and tax lawPart 2: rescuing the client who failed to Plan or file the required forms

Part 1: Pre-immigration Planning—the intersection of immigration and tax law Clients considering a move to the U.S. face a host of complex legal issues. From the immigration perspective they may be considering a visa, green card or even eventual citizenship. From the tax perspective, both pitfalls and opportunities await, including the creation of pre-immigration trusts for transfer tax purposes and income tax planning to avoid U.S. taxation on pre-immigration gains. Additionally, inbound clients must be advised of the complex reporting obligations they will face. This panel will draw on expertise from both perspectives to provide practical insights on planning for these clients.

Program Chair: Scott Bowman, Proskauer Rose LLP, Boca Raton, FL

Speakers: Mary Akkerman, Lindquist & Vennum, Sioux Falls, SD; Steve Trow, Trow & Rahal, PC, Washington, D.C.; and Benjamin Wright, Ernst and Young, Washington, D.C.

Part 2: rescuing the client who failed to Plan or file the required formsWhat do you do if your client didn’t follow the advice offered in Part I? Learn about the common pitfalls practitioners face in completing the required forms, when a mistake requires more than simply filing a delinquent form, how to choose the right type of disclosure program for a client, and the strategies and risks involved in the Offshore Voluntary Disclosure Program, the Offshore Streamlined Program, the Domestic Streamlined Program, and the Delinquent Return Procedures.

Program Chair: Scott Bowman, Proskauer Rose LLP, Boca Raton, FL

Speakers: Travis Greaves, Caplin & Drysdale, Washington, D.C.; Harold Katz, Katz LLC, Chicago, IL; and Severiano Ortiz, Holland & Knight LLP, Chicago, IL


Thursday, April 30 Friday, May 1

86% of attendees find sponsor information and

services beneficial

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8 - 9:30 a.m.charitable Planning and organizations groupinternational Philanthropy and your clients: rules to give ByYour clients are increasingly thinking globally when planning significant charitable transfers. This panel will present a far-reaching program that includes those on the front lines of international philanthropy as well as innovative professional advisors.

Program Chair: Grace Allison, University of New Mexico, Albuquerque, NM

Speakers: Susan Abbott, Goodwin Procter, Boston, MA; Toni Ann Kruse, McDermott, Will & Emery LLP, New York, NY; Catherine Shea, The International Center for Not-for-Profit Law, Washington, D.C.; and David Shevlin, Simpson, Thacher & Bartlett, New York, NY

9:45 - 11:15 a.m.income & transfer tax Planning groupPart 3: hot topics (u.s. Dept. of treasury and irs Appeals) Part 4: novel tax and estate Planning ideasPart 5: Always wanted to chat with a tax court Judge?

Part 3: hot topics (u.s. Dept. of treasury and irs Appeals)This presentation will address hot topics in case law, at the United States Department of Treasury and at IRS. Appeals, including an interactive discussion with a key leader at Treasury, as well as an appeals officer at the IRS about issues spotted in audits, trends in the field, best practices for practitioners, and the new AJAC guidelines. This panel will discuss how to present new issues or new information not considered by Exam, pre-conference meetings, communications between Appeals and Exam, and statutes of limitation.

Program Chair and Moderator: Stephanie Loomis-Price, Winstead PC, Houston, TX

Moderator: Keri Brown, Baker Botts LLP, Houston, TX

Speakers: Cathy Hughes, United States Treasury, Washington, D.C.; and Joseph Ali, Internal Revenue Service, Philadelphia, PA

Part 4: novel tax and estate Planning ideasOur panelists will each present a novel idea in the area of tax or estate planning. Panelists will have a good faith belief that their ideas will survive IRS scrutiny, but they are encouraged to boldly discuss ideas that have not been exhaustively researched or tested and may prove to be evolutionary dead ends from a planning point of view. The audience will be asked to participate in discussions and then vote on each idea as to its likely scrutiny survival.


Speakers: Stephen Liss, UBS Financial Services, Inc., New York, NY; Christine Quigley, Holland & Knight LLP, Chicago, IL; and Paul Lee, Alliance Bernstein, New York, NY

Part 5: Always wanted to chat with a tax court Judge?Group Chair Stephanie Loomis-Price will moderate a discussion with Judge Foley on issues of interest in the United States Tax Court. Discussion points will likely be pre-determined. If you have a question you would like to have posed to the Judge, please submit it to [email protected].

Program Chair and Moderator: Stephanie Loomis-Price, Winstead PC, Houston, TX

Speaker: The Honorable Maurice B. Foley, United States Tax Court, Washington, D.C.

of the 2014 meeting attendees:


Friday, May 1

46% trust & estAte Attorneys

42% reAl ProPerty Attorneys

12% PrActice Both reAl ProPerty,

AnD trust & estAte lAw

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9:45 - 11:15 a.m.employee Benefit Plans and other compensation Arrangements groupPart 1: same-sex marriages and Domestic Partnerships—lessons learned, unanswered Questions and Best PracticesPart 2: Protection of inherited irA and other retirement Plan Assets from creditors After Clark v. Rameker

Part 1: same-sex marriages and Domestic Partnerships: lessons learned, unanswered Questions and Best PracticesIn striking down Section 3 of the federal Defense of Marriage Act (DOMA), the Supreme Court ruled that same-sex couples are legally entitled to the same benefits under federal law as all other married couples. This session will address how “equal” LGBT individuals really are and what impact this decision had on employee benefits. Specifically:

■■ LGBT individuals, family, estate, benefit and asset protection planning issues generally;

■■ What Windsor’s removal of Section 3 of DOMA did and didn’t fix;

■■ Immigration issues impacting same-sex marriages and domestic partnerships;

■■ What guidance is needed from the IRS and other agencies;

■■ Employee benefits rights and planning for same-sex couples; and

■■ Special LGBT employee benefit distribution, asset protection, estate and other related issues.

Program Chair and Speaker: Elizabeth Ysla Leight, Society of Professional Benefits Administrators, Chevy Chase, MD

Moderator: Tara Silver-Malyska, Willis Human Capital Group, Addison, TX

Speakers: Cynthia Marcotte Stamer, Cynthia Marcotte Stamer, P.C., Plano, TX; Vanessa Hernandez, Maynard Cooper & Gale PC, Birmingham, AL; and William P. La Piana, New York Law School, New York, NY

Part 2: Protection of inherited irA and other retirement Plan Assets from creditors After Clark v. Rameker

In the aftermath of the Supreme Court’s decision that inherited IRAs are not exempt “retirement funds” under the Bankruptcy Code, protecting inherited retirement assets from creditors has become much more complex. The panelists will discuss:

■■ An overview of alternate Bankruptcy Code exclusions and exemptions;

■■ The benefits and limitations of the “ERISA Qualified Plan” bankruptcy estate exclusion;

■■ Hazards of relying on state law exemptions for retirement funds;

■■ Opportunities and pitfalls in naming a testamentary trust as beneficiary of an IRA or other retirement account;

■■ Tax and asset protection aspects of naming a charitable remainder trust as an beneficiary; and

■■ Special concerns for surviving spouses, including same-sex spouses, who are beneficiaries of retirement assets.

Program Chair and Speaker: Karen Suhre, Karen K. Suhre, Attorney at Law, Dallas, TX

Moderators: John Paliga, Gordon Feinblatt, Baltimore, MD; and Tara Silver-Malyska, Willis Human Capital Group, Addison, TX

Speakers: Christopher Hoyt, University of Missouri (Kansas City) School of Law, Kansas City, MO; David C. Valente, Bove & Langa Law Firm, Boston, MA; and Damarr M. Butler, Pension Benefit Guaranty Corporation, Washington, D.C.

1:45 - 3 p.m.Business Planning groupPlanning to Avoid indirect and other unanticipated gifts with Business entitiesThe panelists will:

■■ Identify situations in which unanticipated gifts or deemed gifts can occur in the context of transactions involving family-held business or investment entities;

■■ Discussion of recent cases Bross trucking and cavallaro and guidance from Service in CCA 201442053; and

■■ Explore planning to minimize risk of indirect gifts when structuring new business opportunities and investments.

Program Chair: Dan McCarthy, Wick Phillips Gould & Martin, LLP, Fort Worth, TX

Speakers: Ivan Taback, Proskauer Rose LLP, New York, NY; Sean Aylward, Wolff & Samson, West Orange, NJ; Dana Foley, Arnold and Porter LLP, Washington, D.C.; and Marissa Dungey, Withers Bergman LLP, New Haven, CT


Friday, May 1


1:45 - 3 p.m.non-tax estate Planning considerations group and elder law, Disability Planning and Bioethics groupAssisted reproductive technology: issues that estate Planners are not talking About but should BeAssisted Reproductive Technology (“ART”) is becoming more commonplace and the issues surrounding it are certain to become more important to estate planners in the years to come. Topics covered will include:

■■ Potential conflicts of interest in third-party reproduction, highlighting the roles of attorneys and health professionals in resolving these conflicts, including how health professionals can assist attorneys who represent clients with ART concerns;

■■ Developments in the ART area that make it more likely that estate planning clients (or their children) will leave frozen genetic material in their estates;

■■ Various methods of disposition of genetic material, as well as considerations of what happens when an estate or trust owns genetic material;

■■ Status of beneficiaries conceived by ART; and■■ Estate/trust administration complexities involved in dealing with future beneficiaries conceived by ART.

Program Chair: Tasha Dickinson, Jones, Foster, Johnston & Stubbs, P.A., West Palm Beach, FL

Speakers: Kristine Knaplund, Pepperdine University, Malibu, CA; and Cara Koss, Arnold & Porter, LLP, Washington, D.C.

3:15 - 4:30 p.m.litigation, ethics and malpractice group Program

go where no ethics have gone Before: staying on the right course

in an expanding universe of technologyWe depend on modern tools in our practices while often taking them for granted. But the ABA Model Rules of Professional Conduct now tells us to “keep abreast of changes in the law and its practice, including the benefits and risks associated with relevant technology.” How can we keep up - and avoid potential ethical breaches and malpractice claims - as these technological advances affect our delivery of services and our communications with clients, colleagues, and the public? Using hypotheticals and illustrations, the panelists will suggest how the Trust & Estate lawyer (whether a planner or litigator or both) may navigate through the increasingly complex ethical minefields created by these developments. The panel will address such issues as:

■■ Uses and abuses of social media;■■ Practicing from “the cloud”;■■ Preserving client confidentiality; and■■ Multi-jurisdictional practice.

Program Chair and Speaker: John T. Rogers, Jr., Seyfarth Shaw LLP, Los Angeles, CA

Moderator and Speaker: Steven K. Mignona, Archer & Greiner, P.C., Haddonfield, NJ

Speakers: Patricia H. Char, K & L Gates LLP, Seattle, WA; and David E. Lieberman, Levin Schreder & Carey, Ltd., Chicago, IL

3:15 - 4:30 p.m.non-tax estate Planning considerations group Programnon-tax hot topics with emphasis on uniform trust codeThis program will explore:

■■ Court decisions involving the Uniform Trust Code across the country;

■■ Hot topics of a non-tax variety; and■■ Latest retirement plan disclosure requirements.

Program Chair and Moderator: Robert N. Karelitz, Fiduciary Trust Company, Boston, MA

Speakers: Lee-Ford Tritt, University of Florida Levin College of Law, Gainesville, FL; Mark Cohen, Cohen and Burnett, PC, McLean, VA; Stacy K. Mullaney, Fiduciary Trust Company, Boston, MA; Vanessa Hernandez, Maynard Cooper & Gale, PC, Birmingham, AL; and Lori Oliphant, Winstead, PC, Dallas, TX


Friday, May 1

a m ba r . o rg/r p t esy m p o s i a s p r i n g sy m p o s i a 2 01 5 C L E m e e t i ng 21

regisTraTion

21

syMPosia REgistRation FEE

the registration fee includes access to all programs and meetings, one flash drive with all ClE program materials, continental breakfast (both days), refreshments during scheduled breaks, and a reception with the sponsors. your registration fee allows you to attend any of the section of international law’s spring Meeting programs at the Hyatt Regency on Wednesday, april 29. only registered attendees may purchase tickets to special events.

registering onlineRegister online at www.ambar.org/rptesymposia. Members will need an ABA ID number, located on your ABA membership card or on the mailing label above your name on this brochure. Non-ABA members may register online by creating a new customer account. You can also join the Section to take advantage of the discounted member rates. Please contact (800) 285-2221 if you need help with the online registration system. Online registration closes Friday, April 10.

On-site registration will include an additional $50 administrative fee and will take place at the Capital Hilton during the following hours:

RatesGeneral Attendee $650

ABA Member $625

RPTE Member$535 (on or Before march 20, 2015)

$575(after march 20, 2015)

One Day Symposia Admission $315

First Time Attendee $400

Speaker/Academic Attendee $325

Law Student Attendee No Charge

First Time Attendee of a Minority Bar Association

No Charge

Program Materials Only $95

Real Estate BasicsNo Charge(Pre-regiStration required)

Ticketed EventsThursday, April 30 Guest Breakfast $25

Thursday, April 30 Capitol Steps Performance and Lunch $50

Thursday, April 30Symposia Reception at the National Museum of American History

$25

Thursday, April 30 Guest ticket to Symposia Reception $75

Friday, May 1 Guest Breakfast $25

Friday, May 1 Group and Committee Lunches $25

Wednesday, April 29 1 – 5 p.m.

Thursday, April 30 7 a.m. – 5 p.m.

Friday, May 1 7 a.m. – 4 p.m.

As always, children under 12 are free to attend any events related to the Spring Symposia.

cancellation PolicyRequests for refunds must be made in writing and emailed to [email protected] by April 10, 2015. A $75 administrative fee will be deducted from the refund. The Section will gladly accept substitute registrants for cancellations received after April 10, 2015; however, refunds will not be given after that date.

For more information regarding registration, please contact Michael Kesler at (312) 988-5260.


general inForMaTion

Program materials Meeting materials will be available to paid attendees in the following formats:

• mobile App: A mobile meeting app with complete program information, including written materials, will be available for download.

• web: A link to the materials on the RPTE website will be available to attendees for downloading or printing.

• flash Drive: Included in attendee’s registration packet.

• Print kiosk: Available on-site at the meeting.

All registered attendees will receive a link to program materials, information about the mobile app, and additional meeting information by email approximately two weeks prior to the meeting.

If you are unable to attend the Symposia, a flash drive of the program materials is available for $95. Flash drives may be purchased through the online registration system, www.ambar.org/rptesymposia, by choosing the “Materials Only” option.

hotel reservationsAll Symposia meetings and events will take place at the Capital Hilton, 1001 16th Street Northwest, Washington, D.C. A block of sleeping rooms has been reserved at the Capital Hilton from Tuesday, April 28, 2015, through Sunday, May 3, 2015, at a group rate of $299 per night for a single or double room. The group rates are guaranteed until the block is full or until 5 p.m. CST, Tuesday, April 7, 2015. Reservations received after 5 p.m. on April 7, 2015, will be based on availability. If you would like to make a reservation before or after the blocked dates, please call the hotel directly at 202-393-1000 and ask for Reservations.

To Book Online: https://resweb.passkey.com/go/ABASStep 1: Clink link to “Make a Reservation” and then click “Attendee” Step 2: Enter dates traveling, # of people

To Call In Please call the hotel directly at 202-393-1000, and ask for the reservations department. When speaking to the agent, please reference “Real Property, Trust & Estate Law 2015 Spring Symposia Meeting” to make a reservation in the block.

cle creditThe ABA directly applies for and ordinarily receives CLE credit for ABA programs in AK, AL, AR, AZ, CA, CO, DE, GA, GU, HI, IA, IL, IN, KS, KY, LA, MN, MS, MO, MT, NH, NM, NV, NY, NC, ND, OH, OK, OR, PA, SC, TN, TX, UT, VT, VA, VI, WA, WI, and WV. These states sometimes do not approve a program for credit before the program occurs. This transitional program is approved for both newly admitted and experienced attorneys in NY. Attorneys may be eligible to receive CLE credit through reciprocity or attorney self-submission in other states. For more information about CLE accreditation in your state, visit www.ambar.org/rptesymposia.

conference AttireBusiness casual is recommended for Symposia attendees.

Airline informationDiscounted airfares are available from ABA Orbitz for Business, including ABA negotiated meeting discounts on American, United, Delta, and Virgin America Airlines. To book online, go to www.americanbar.org/travel click on the Orbitz for Business logo at the top of the page, and read the instructions under the “Travel Paid by Self” box. For assistance with online or offline reservations using the ABA Orbitz for Business website, call toll free 877-222-4185.

Discounts can also be obtained directly from the airlines.

American: Call 800-433-1790, Code A5414SS (not available online); united: Call 800-426-1122, Agreement Code: 461920Z, Code: ZR45, Online Discount Code: ZR45461920; Delta Airlines: Call 800-328-1111 or visit www.delta.com and use Meeting Event Code NMFUD (after 2/28 use NMHK5) for domestic, Meeting Event Code NMGGY for international; Virgin America Airlines: www.virginamerica.com, use Discount Code VXABA312.

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Silver

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Law Firms

sponsors

the section acknowledges the generous support of our sponsors

for their involvement in this year’s spring symposia.

Lexis Practice Advisor®

Meet Our Symposia SponsorsVisit the expo to learn more about the companies that sponsor the Symposia and the services they provide. Their support is very valuable to us and we encourage you to take advantage of their presence at the Symposia.

In-kind SponsorNational Association of Certified

Valuators and Analysts

ABA Solo, Small Firm & General Practice Division 23

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Richards layton & Finger, P.a.sacks, glazier, Franklin & lodise llPsaul Ewing llPthe Williams law Firm, P.a.Wolf Haldenstein adler Freeman & Herz llP

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