This session will cover some of the basic elements of drafting trusts in Louisiana, such as identifying beneficiaries and their interests, describing payment provisions, selecting trustees, and setting the term of the trust. Additional issues will include forced heirship provisions and spendthrift provisions.

This session will cover what a special needs trust is as defined in 42 USC 1396p(d)(4), and how the so called "Third Party Special Needs Trust" is different. Additionally, my topic will cover the general rules on what expenses a special needs trust is allowed to cover for the beneficiary. Lastly, my topic will cover way to address the situation where the beneficiary may need a special needs trust in the future but doesn't currently require a special needs trust.

This presentation covers the fundamentals of Louisiana trust accounting, an essential component of legal and fiduciary compliance for  handling trust funds during the trust's term. This session will cover the key principles of trust account management, including the statutory considerations, proper recordkeeping, and standards for a fiduciary. Additionally, we will cover breach by a fiduciary while incorporating case law and practical advice. 

An overview of the income tax issues on fiduciary income tax returns. The hour will cover the tax treatment of various types of trusts and estates. It will also include a discussion on elections and tax savings ideas.

This presentation will cover common ethical issues that arise during estate planning. Topics will include testamentary capacity, undue influence, confidentiality after death, bequests from clients, and more.