Thursday, October 19, 2023
8:00 AM - 8:30 AM
Check-in/Conference Opening
8:30 AM - 9:30 AM
Practice With Your Gut: Integrating Legal Ethics into Everyday Life
Joseph Wilson

This presentation will examine in detail the added, and often unforeseen, benefits of incorporating the fundamentals of legal ethics into the fabric of your daily routine and interactions.  From deeper and more meaningful attorney-client relationships to increased overall enjoyment in your work, this presentation will show trust and estate practitioners how legal ethics are the bricks that pave the way to a better practice and way of life

9:40 AM - 10:40 AM
Addressing Claims by a Surviving Spouse
Stephanie Gamble

In this presentation, we will discuss the types of claims that a surviving spouse may assert in a community property partition following the death of the first spouse to die, including division of assets and liabilities and determination of reimbursement claims.

10:40 AM - 11:40 AM
Talking to ‘Crazy’ is the New Normal – Professionalism in the Post-Pandemic Practice of Law
Betty Raglin Linda Melancon

We have all been there – talking to someone who seems a bit “crazy” in the conference room – whether it was a client, the client’s family, opposing counsel or even ourselves! This presentation will discuss helpful strategies for talking to people who have slipped into a brief period of irrational thinking or behavior, instances that have increased significantly following the pandemic-related lockdowns.  Much of the material comes from the 2016 book, “Talking to Crazy” by psychiatrist, Mark Goulston, who uses the term “crazy” not a signifier of series mental health issues, but rather to describe an otherwise mentally-healthy person who is acting irrationally. 

We will learn the science behind “crazy” and how to spot various types of “crazy” so that we can effectively and professionally defuse situations when irrationality pops into our law practices and our lives. We will also discuss how the isolation, increased use of social media and overall uncertainty associated with the pandemic exacerbated people’s irrationality in general, making it vital for us to be vigilant for signs of irrationality and proactive in deploying strategies to tamp down the “crazy” as much as our role as attorneys will allow.  

11:40 AM - 12:40 PM
Lunch (provided)
12:40 PM - 1:55 PM
Recent Developments in Taxation of Interest to Estate Planners

A presentation on  administrative and judicial developments in the areas of Federal gift and estate taxation, and charitable giving. The presentation will discuss regulatory and statutory developments in the past year, as well as provide an overview of federal tax decisions that address estate and gift valuation matters, the inclusion of assets within taxable estates, valuation discounts available when gifting, charitable gifting developments, and other matters relevant to estate planners.

2:05 PM - 3:05 PM
Monster Mash - A Grab Bag of Estate Planning Techniques for Clients with Complex Estates
Miriam Henry

We will review the “scarier” estate planning techniques for clients with estate tax fears and illustrate how these various pieces come together in a plan.  Are SLATs, QPRTs and GRATs tricks or treats?  Can charitable planning components slash your clients’ tax bill and accomplish family goals?  Does the prospect of a gift or sale to a grantor trust make your blood run cold?  What other trip wires are out there on complex estates?  We will head into this house of mirrors and seek some refuge from the goblins.

3:15 PM - 4:15 PM
Superstition – Planning for Simplicity and Tax Efficiency with Uncertain Estate, Gift and GST Exemptions
John Hotard

Is the writing on the wall? Is the (Estate Gift, and Generation-Skipping Tax Exemption) ‘bout to fall? Seven years of bad luck and goods things in the past? This presentation will review how the use of portability and disclaimers can benefit clients who want a “simple” estate planning approach as we prepare for the scary future of Estate, Gift and Generation-Skipping Tax Exemptions.

4:15 PM - 5:15 PM
The Dos and ‘Seriously, Don’ts’ of Income Tax Planning for Estate Planning Lawyers
Erin Kriksciun

This presentation takes an in-depth look at several cases to discuss what went right—and mostly what went wrong—in the transactions in question from an income tax perspective.  We will also discuss how to avoid these problems in future planning transactions. 

Friday, October 20, 2023
8:00 AM - 8:30 AM
Check-in/Conference Opening (Clone)
8:30 AM - 9:30 AM
Navigating Bank Policies And Procedures
Elizabeth Ary Anna Priestley Charlotte Ray

A panel discussion on how practitioners can guide their clients in managing bank policies and procedures regarding decedent accounts and trust terminations

9:40 AM - 10:40 AM
Transfer and Tax Planning Issues Related to Bank Accounts, Securities, Life Insurance, Retirement Plans, Entity Interests, and Other Assets
J. Warren

This presentation will cover tax planning issues involving the transfer of assets, including assets permitting beneficiary designations.  It will address the impact these transfers and designations can have on the property rights of Louisiana citizens, giving due consideration to the legal principles of federal law, Louisiana law and the law of other states.  The presentation will also address certain income and estate tax planning opportunities regarding asset transfers

10:40 AM - 11:40 AM
A Selection of Succession and Estate Planning Rules I Remember But Always Seem To Have To Look Up
John Landry

This presentation will review a selection of succession and estate planning related rules that I know exist, but often need to look up and review, to make sure I am properly recalling how they apply in my day to day practice, as I work through matters on behalf of clients. Some of these rules have changed over time (some recently, and some longer ago than I care to admit (as I recall when they changed, and it was long enough ago to make me old)). Others have not changed much over time (or at least not recently), but I still often have to review them to confirm how they apply to particular situations facing clients.

11:40 AM - 12:40 PM
Lunch (provided)
12:40 PM - 1:55 PM
Recent Developments in Successions, Donations, and Trusts
Elizabeth Carter

A review of recent legislation and jurisprudence relating to the possession and disposition of property of heirs and legatees of intestate and testate successions.

2:05 PM - 3:05 PM
What Estate Planners Need to Know About Name Image Likeness and Related Tax Issues
Devin Jones Bryson McGuffey

I.    What is NIL and how is it valued? Basics of understanding what NIL is and who has NIL rights.

II.    Examining NIL as a type of property right and new Louisiana legislation.

III.    Estate Planning with NIL. How do we transfer NIL rights at death? The need for expert management of NIL rights during incapacity or post death. 

IV.    How we assert a tax valuation at death or the transferability during life.