13th Annual International Estate Planning Institute

NYSBACLE &

N E W Y O R K S T A T E B A R A S S O C I A T I O N

Co-Sponsors:New York State Bar Association

Trusts and Estates Law Section

International Section

Committee on Continuing Legal Education

Society of Trust & Estate Practitioners (STEP)

Join the Conversation! Live tweet with us using #IEPInstitute

13.0MCLE

Credits

12.0 Areas of Professional Practice Credits and 1.0 Ethics Credit

See inside for more details.

STEPUSA

A distinguished international panel will exchange ideas and discuss developments regarding international estate planning including:• U.S. Taxation of Non-U.S. Persons, Foreign Trusts and Non-Citizen Spouses• Private Placement Life Insurance: Legal and Practical Issues• Complex Issues in Foreign Trusts• Latest Developments in CRS and FATCA• Current Topics in Canadian-U.S. Estate and Trust Planning• Mexican-U.S. Estate Planning• Practical Issues in Moving Trusts Offshore and Onshore• U.S. SEC and Regulatory Issues for International Families• PFIC/CFC/Subpart F• Ethical Issues Regarding Offshore Accounts and Foreign Clients

…plus regional updates!

Gold Sponsor:

Platinum Sponsor:

Thursday and Friday, March 23-24, 2017Crowne Plaza Times Square Manhattan New York City

Institute Chair: G. Warren Whitaker, Partner Day Pitney LLP, New York, NY

Vice-Chairs: Stanley A. Barg, Partner Kozusko Harris Duncan LLP, New York, NY

Gideon R. Rothschild, Partner Moses & Singer LLP, New York, NY

Ellen Kratzer, Managing Director Fiduciary Trust International, New York, NY

Leigh-Alexandra Basha, Partner McDermott Will & Emery LLP, Washington, DC

The New York State Bar Association and The Society of Trust and Estate Practitioners USA (STEP USA) are pleased to present the 13th Annual International Estate Planning Institute. Chaired by G. Warren Whitaker, this Institute is a much anticipated annual event at which trust and estate practitioners, bankers and accountants from around the world gather to hear the leaders in their fields exchange ideas and discuss developments regarding cross-border planning with a U.S. component.

There will be plenty of networking time, permitting you to pose questions to the faculty, compare notes with fellow practitioners in the legal, banking and accounting fields and visit with sponsors. A luncheon on the first day of the Institute and an evening cocktail reception will afford attendees opportunities for networking and enjoying the company of your peers.

Program Description

7:30 a.m. – 8:30 a.m. Registration/Continental Breakfast/Exhibit Hall Open

8:30 a.m. – 9:20 a.m. Part I: U.S. Taxation of Non-U.S. Persons, Foreign Trusts and Non-Citizen Spouses

Richard E. Andersen, Partner, Wilmer Cutler Pickering Hale

& Dorr LLP, New York, NY; M. Katherine Davidson, Partner,

Henderson, Caverly, Pum & Charney LLP, San Diego, CA

(1.0 Professional Practice)

9:20 a.m. – 10:10 a.m. Part II: U.S. Taxation of Non-U.S. Persons, Foreign Trusts and Non-Citizen Spouses

Richard E. Andersen; M. Katherine Davidson

(1.0 Professional Practice)

10:10 a.m. – 10:30 a.m. Refreshment Break

10:30 a.m. – 11:20 a.m. New Developments

Stanley A. Barg, Institute Vice Chair, Partner, Kozusko Harris Duncan LLP, New York, NY; Gideon R. Rothschild, Institute Vice Chair, Partner, Moses & Singer LLP, New York, NY

(1.0 Professional Practice)

11:20 a.m. – 12:10 p.m. Private Placement Life Insurance: Legal and Practical Issues

Robert D. Colvin, Principal, Robert D. Colvin & Associates, Houston, TX; Michael Liebeskind, Principal, Winged Keel Group and SALI Fund Services, New York, NY

(1.0 Professional Practice)

Agenda

12:10 p.m. – 1:40 p.m. The Role of STEP in a Changing World

1:40 p.m. – 2:30 p.m. Complex Issues in Foreign Trusts

Robert D. Colvin , Principal, Robert D. Colvin & Associates, Houston, TX;

Dina Kapur Sanna, Partner, Day Pitney LLP, New York, NY

(1.0 Professional Practice)

2:30 p.m. – 3:20 p.m. Latest Developments in CRS and FATCA

Peter Cotorceanu, Founder and CEO, G&TCA; Of Counsel, Anaford Attorneys at Law, Zurich, Switzerland

(1.0 Professional Practice)

3:20 p.m. – 3:50 p.m. Refreshment Break

3:50 p.m. – 5:30 p.m. Current Topics in Canadian-U.S. Estate and Trust Planning

Roy A. Berg, Director, U.S. Tax Law; Barrister and Solicitor, Calgary, Alberta; Rachel L. Blumenfeld, Partner, Aird & Berlis LLP, Toronto, Ontario; Michael Cadesky, Managing Partner, Cadesky Tax, Toronto, Ontario

(2.0 Professional Practice)

5:30 p.m. – 7:30 p.m. Cocktail Reception

7:30 p.m. Speakers Dinner

Who Should Attend• Trust and Estate Attorneys• Tax Attorneys• Trust Officers

• Investment Advisors• Bankers• Estate Planners

• Bank Attorneys• Accountants• Financial Planners

This program has also been approved for MCLE credit by the State Bar of California and the Pennsylvania Continuing Legal Education Board for 10.0 credit hours of substantive law and 1.0 credit hour of ethics. All inquiries regarding MCLE credits may be directed to (518) 487-5606.

This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 13.0 hours of total CLE credit. Of these, 1.0 qualify as hours of credit for ethics/professionalism, and X qualify as hours of credit toward certification in civil trial law, criminal trial law, workers’ compensation law and/or matrimonial law. This course does not qualify under any of the nine specified new admit areas, in five of which New Jersey attorneys admitted in 2009 or thereafter, in their first full two-year compliance period, must take 15 of their 24 required credit hours (see BCLE Reg. 201:2).

CPE CREDIT: This course includes 12.0 hours of credit for the continuing professional education requirements of New York and New Jersey CPAs. New York sponsor number: 000026; New Jersey sponsor number: 20CE0009900.

The New York State Bar Association has been certified as an accredited provider of Continuing Legal Education in the states of New York, New Jersey, Pennsylvania and California.

IMPORTANT NOTICE: PARTIAL CREDIT FOR PROGRAM SEGMENTS NOT ALLOWED. Under the New York State Continuing Legal Education Board Regulations and Guidelines, attendees at CLE programs cannot receive MCLE credit for a program segment unless they are present for the entire segment. Persons who arrive late, depart early, or are absent for any portion of the segment will not receive credit for that segment.

13.0 Total MCLE Credits: 12.0 Areas of Professional Practice, 1.0 EthicsThis advanced level course has been approved for MCLE credit in New York for all attorneys, except those who are newly admitted (less than 24 months).

7:30 a.m. - 8:30 a.m. Registration/Continental Breakfast/Exhibit Hall Open

8:30 a.m. – 9:20 a.m. Mexican-U.S. Estate Planning

Enrique Hernandez-Pulido, Partner, Procopio, San Diego, CA

(1.0 Professional Practice)

9:20 a.m. – 10:10 a.m. Practical Issues in Moving Trusts Offshore and Onshore

Michael Betley, Group Chairman, Trust Corporation of the Channel Islands Limited, Guernsey; Natalia Murphy, Director, Wealth Planner, Citi Private Bank, New York, NY

(1.0 Professional Practice)

10:10 a.m. – 10:30 a.m. Refreshment Break

10:30 a.m. – 11:20 a.m. U.S. SEC and Regulatory Issues for International Families

Gregory H. Kahn, Counsel, Day Pitney LLP, Stamford, CT; Miles C. Padgett, Kozusko Harris Duncan LLP, Washington, DC

(1.0 Professional Practice)

11:20 a.m.- 12:10 p.m. PFIC/CFC/Subpart F

Henry P. Alden II, Managing Member, Everest International Group, LLC, Baltimore, MD

Moderator: Leigh-Alexandra Basha, Institute Vice Chair, Partner, McDermott Will & Emery LLP, Washington, DC

(1.0 Professional Practice)

12:10 p.m. – 1:00 p.m. Ethical Issues Regarding Offshore Accounts and Foreign Clients

G. Warren Whitaker, Institute Chair, Partner, Day Pitney LLP, New York, NY; Bruce Zagaris, Partner, Berliner Corcoran & Rowe LLP, Washington DC

(1.0 Ethics)

1:00 p.m. Adjourn

DAY ONE: Thursday, March 23, 2017 | 8:30 a.m. – 5:30 p.m.

DAY TWO: Friday, March 24, 2017 | 8:30 a.m. – 1:00 p.m.

George Hodgson , Chief Executive Officer, STEP Worldwide, London, UK; Patricia Wass, Consultant, Foot Anstey LLP; Chair, STEP England & Wales Regional Committee, London, UK

Pre-registration Strongly Advised: You can save money and guarantee your seat and course materials by registering early. Registrations received at the door are subject to an additional $15 registration fee. Seating is limited and registrations are taken on a first-come, first-served basis. Cancellations are easy – full refunds are given: Your full registration fee will be refunded if you give us notice no later than close of business (4:45 p.m.) on Friday, March 10, 2017. To cancel, you must call the Member Resource Center (800) 582-2452. Cancellation notifications received after close of business Friday, March 10, 2017 will be assessed a $75 cancellation fee. In the alternative, you may wish to transfer your registration to a colleague at no charge. If you do not cancel and do not attend the program, a copy of the printed course materials will be mailed to you in consideration of the registration fee. Non-registrants may purchase program materials after the final program date.MCLE Credit: This program is acceptable for MCLE credit in New York and many other MCLE jurisdictions.Tuition Assistance: New York attorneys may apply for tuition assistance to attend this program based on financial hardship. Any New York attorney who has a genuine financial hardship may apply for tuition assistance for a CLE program by completing a Tuition Assistance Request Form and returning it to the CLE Department no later than five working days prior to the program, explaining the basis of his/her hardship. If granted, the attorney will receive tuition assistance, depending on the individual’s circumstances. For more details, please contact Holly Murray at (518) 487-5586.Group Discounts: Subject to availability and exclusions, group discounts are available to law firms and organizations sending 3 or more employees to any one NYSBA CLE program. Please contact Holly Murray at (518) 487-5586 for more information. CLE Coupon Plan: For more information on our CLE Coupon Plan offering substantial savings on full-day, live programs, please contact the Member Resource Center at 1.800.582.2452.Recording of NYSBA Seminars in any form is strictly prohibited.Accommodations for Persons with Disabilities: NYSBA welcomes participation by individuals

with disabilities. NYSBA is committed to complying with all applicable laws that prohibit discrimination against individuals on the basis of disability in the full and equal enjoyment of its goods, services, programs, activities, facilities, privileges, advantages,

or accommodations. To request auxiliary aids or services or if you have any questions regarding accessibility, please contact Cindy O’Brien at (518) 487-5585 or cobrien@nysba.org.

Platinum Sponsor: Silver Sponsors: Bronze Sponsors:

Institute Chair: G. Warren Whitaker Partner, Day Pitney LLP New York, NY

Vice Chairs: Stanley A. Barg Partner, Kozusko Harris Duncan LLP New York, NY

Gideon Rothschild Partner, Moses & Singer LLP New York, NY

Ellen Kratzer Managing Director, Fiduciary Trust Company International New York, NY

Leigh-Alexandra Basha Partner, McDermott Will & Emery LLP Washington, DC

Program Faculty

Information and Policies

4 WAYS TO REGISTEROnline www.nysba.org/CLE

Pricing NYSBA members: $950.00 Non-members: $1150.00Program materials are distributed at each CLE live program in a print course book

publication. In addition, complete course materials are distributed via email to registered attendees in downloadable, digital PDF searchable format prior to the program date providing flexibility in using these materials in your day-to-day practice.

With NYSBA Membership You Can Do More WITH More:1. Save money with members-only discounts on CLE of more than 30%2. Stay informed with up-to-date, accurate members-only information and publications3. Access members-only job and career resources at www.nysba.org/jobs 4. Network with the best via exclusive, members-only Section benefits

Not a NYSBA Member?

Become a NYSBA Member Today! Go to www.nysba.org/join or Call 800.582.2452

NYSBA’s CLE seminar coupons and comp passes CANNOT be used for this program.

Download an order form online at www.nysba.org/CLEOrderForm and

Mail Member Resource Center New York State Bar Association One Elk Street, Albany, NY 12207

Fax 518.463.5993

Source Code: CL4391

Speakers (in alpha order)

Henry P. Alden II, Managing Member, Everest International Group, LLC, Baltimore, MD; Leigh-Alexandra Basha, Institute Vice Chair, Partner, McDermott Will & Emery LLP, Washington, DC; Richard E. Andersen, Partner, Wilmer Cutler Pickering Hale & Dorr LLP, New York, NY; Stanley A. Barg, Institute Vice Chair, Partner, Kozusko Harris Duncan LLP, New York, NY; Roy A. Berg, Director, U.S. Tax Law; Barrister and Solicitor, Calgary, Alberta; Michael Betley, Group Chairman, Trust Corporation of the Channel Islands Limited, Guernsey; Rachel L. Blumenfeld, Partner, Aird&BerlisLLP, Toronto, Ontario; Michael Cadesky, Managing Partner, Cadesky Tax, Toronto, Ontario; Robert D. Colvin, Principal, Robert D. Colvin & Associates, Houston, TX; Peter Cotorceanu, Founder and CEO, G&TCA; Of Counsel, Anaford Attorneys at Law, Zurich, Switzerland; M. Katherine Davidson, Partner, Henderson, Caverly, Pum & Charney LLP, San Diego, CA; Enrique Hernandez-Pulido, Partner, Procopio, San Diego, CA; GeorgeHodgson,ChiefExecutiveOfficer,SocietyofTrust&EstatePractionersWorldwide,London,UK;Gregory H. Kahn, Counsel, Day Pitney LLP, Stamford, CT; Natalia Murphy, Director, Wealth Planner, Citi Private Bank, New York, NY; Michael Liebeskind, Principal, Winged Keel Group and SALI Fund Services, New York, NY; Miles C. Padgett, Kozusko Harris Duncan LLP, Washington, DC; Gideon R. Rothschild, Institute Co-Chair, Partner, Moses & Singer LLP, New York, NY; Dina Kapur Sanna, Partner, Day Pitney LLP, New York, NY; G. Patricia Wass, Consultant, Foot Ansey LLP; Chair, Society of Trust & Estate Practioners England Regional Committee,London,UK; Warren Whitaker, Institute Chair, Partner, Day Pitney LLP, New York, NY; Bruce Zagaris, Partner, Berliner Corcoran & Rowe LLP, Washington DC

Sponsors and Exhibitors: We gratefully acknowledge the support of the following Sponsors/Exhibitors participating in this Institute. Please plan to visit their exhibits at the meeting.

Call 1.800.582.2452 (U.S. and Canada) or 518.463.3724 in Albany & surrounding area

Gold Sponsor:Exhibitor:

New York State Bar Association – Continuing Legal Education

Important Note: If you plan to pre-register within 10 days of the program or register at the door, please call us at 1-800-582-2452, or in Albany and surrounding area, call 518-463-3724, to verify that the program is not sold out or that the date or location has not been changed. Those who pre-register in advance of the program will automatically be notified of any such changes. Please pre-register as early as possible.

Program Location

13.0 MCLE Credits

Thursday & Friday Crowne Plaza Times Square, Manhattan March 23-24, 2017 1605 Broadway New York City New York, New York 10019 PC: (0EN34) (212) 977-4000

See our Spring 2017 schedule online at www.nysba.org/cle

NYSBACLE & STEPUSA present

13th Annual International Estate Planning Institute

REGISTER EARLY AND GUARANTEE YOUR SEAT AT THE PROGRAM!

See inside for more details.

12.0 Areas of Professional Practice Credits and 1.0 Ethics Credit

NEW YORK STATE BAR ASSOCIATIONCONTINUING LEGAL EDUCATION

Non-Profit Org.US Postage

PAIDAlbany, NY

Permit No. 155

13th Annual International Estate Planning Institute – PC: (0EN34)Location of Seminar: Crowne Plaza NYC

Paying by Check? Please complete this form and mail it with your payment to:

Member Resource Center New York State Bar Association One Elk Street, Albany, NY 12207

Name ________________________________________________________________ FIRST/INITIAL/LAST

Firm _________________________________________________________________

Business Address _____________________________________________________ STREET/SUITE NUMBER/CITY/STATE/ZIP

Telephone ( _________ ) ______________________________________________

Registrant note: Is your name and address listed correctly on the mailing label at the right? If not, please contact the Member Resource Center at 800.582.2452/518.463.3200. If you receive multiple copies of this brochure, please pass them along to colleagues who may be interested in this program.

POSTMASTER: CONTAINS DATED MATERIAL. PLEASE DELIVER PROMPTLY. THANK YOU.

✁

A limited number of rooms have been “reserved” at the Crowne Plaza Times Square Manhattan for those attending the 13th Annual International Estate Planning Institute. The discounted rate of $254.00 for a standard room on March 22-24, 2017 will be available on a first-come basis until Thursday, February 23, 2017. Reservations should be made directly with Crowne Plaza reservations at 1-888-233-9527.