Artificial intelligence (AI) is rapidly being incorporated into estate planning practices. AI products can increase the speed by which you prepare, review, and summarize estate planning related documents, tax returns, and client communications. Likewise, the speed by which you can conduct legal and financial research is faster than ever. This presentation is designed to explain how AI operates, the potential use of AI in your practice, warnings about the use of AI, and how to address the ethical issues that arise when using AI.

This presentation attempts to take the abstraction out of the traditional case study approach to legal ethics instruction, by distilling ethical precepts into bite-sized actionable steps that the legal practitioner can implement moment-to-moment-to-moment: strengthening “gut” instincts by thinking less and doing more.

It has now been nearly 30 years since the 1996 changes to forced heirship, which brought about a “revolution” in the law.  Although the scope and role of forced heirship has unquestionably diminished over the last 30 years, the complexity and challenges in applying the law have arguably multiplied.   In this presentation, Professor Scalise will provide an overview of the current law of forced heirship as well as discuss how and when it applies.   He will review all the recent legislative and jurisprudential developments on the topic and offer advice on asserting and defending forced heir claims.

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.

Learn about how valuations can assist your clients in their estate planning needs.  The discussion will cover both some of the basics of valuations to many of the assumptions and finer details of valuations.

This presentation will focus on drafting trust documents to hold retirement benefits, given the changes in the law under the SECURE Act and the SECURE final regulations. 

We will begin by discussing fiduciaries, generally, and the sources of fiduciary obligations under Louisiana law. We will then narrow our focus to fiduciary obligations specific to trusts and estates. The presentation will also cover the types of lawsuits that arise when dealing with these specific fiduciaries. Additionally, we will discuss potential pitfalls to avoid in litigation and to be aware of when drafting trust instruments and wills.

On June 6, 2024, the Supreme Court released its much anticipated decision in the Estate of Connelly v. United States, No. 23-146, (U.S. June 6 2024). The Court ruled in favor of the IRS and held that a  corporation's obligation to redeem a deceased shareholder's ownership interest - under a stock redemption agreement - does not offset any includable corporate-owned life insurance proceeds when calculating the value of the corporation for estate tax purposes. This overturns the longstanding ruling by the 11th Circuit in Estate of Blount v. Commissioner, 428 F. 3d. 1338 (11th Cir. 2005). This presentation will cover key issues including: 

Understanding the Court's rationale in overturning Estate of Blount v Commissioner.
What does the decision mean to entity redemption buy-sell agreements moving forward?
How best to effectively plan moving forward to ensure tax efficiency and effectiveness.

Cultivating mindfulness can enhances an attorney's overall well-being and provide tools to meet practice challenges in a professional way.  This presentation will focus on practical ways to boost mindfulness in the estate planning practice.  

When the capacity clock runs out, who steps in to call the plays? This presentation will tackle the legal framework of interdiction and tutorship, with a special focus on the complexities that arise when the parties or assets cross state lines. It will break down the roles of tutors, curators and guardians on the field as well as strategies to avoid procedural fumbles in multi-state cases.

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

This presentation covers definitions of financial exploitation of the elderly as well as the impact of such exploitation. It also covers the reasons the elderly are so susceptible to financial exploitation and common methods that are used. Finally, the presentation discusses both practical and legal protections the elderly and their families can employ to try to minimize the risks.