*Agenda subject to change
| Thursday, September 24, 2026 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| 7:30 AM - 8:30 AM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8:30 AM - 9:30 AM | This presentation will take a deep dive into two new and important Louisiana legislative developments, Acts 30 and 39 (2025), which overhauled Louisiana's law on will formalities and no-contest clauses. In addition to discussing the reasons and background for the new laws, this presentation will provide a detailed examination of how the new laws operate in practice as well as recommendations for complying with and using the new laws. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9:30 AM - 9:40 AM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9:40 AM - 10:40 AM | This ethics presentation will examine recent court decisions from across the country, along with current news articles, involving ethical issues arising in estate planning and related matters. Through discussion of these real-world cases and developments, we will identify and analyze the ethical issues presented, examine the corresponding provisions of the Louisiana Rules of Professional Conduct, and evaluate whether the attorneys' conduct constitutes an ethical violation. The presentation will emphasize practical guidance for Louisiana attorneys, including how ethical obligations apply in common and emerging estate-planning scenarios and how practitioners can recognize and avoid potential ethical pitfalls in their own practices. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10:40 AM - 11:40 AM | A professionalism-credit panel on recruiting, mentoring, and retaining the next generation of trust and estate attorneys, drawing on a recent ACTEC podcast. Panelists will share how their firms develop early-career associates and will touch on supporting neurodivergent and accommodation-seeking young lawyers. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11:40 AM - 12:40 PM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12:40 PM - 1:55 PM | [provisional] 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. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1:55 PM - 2:05 PM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2:05 PM - 3:05 PM | This presentation examines how the One Big Beautiful Bill Act of 2025 reshapes estate planning by shifting greater attention from federal estate tax avoidance to income tax basis planning. It will discuss the practical importance of basis adjustments at death, carryover basis for lifetime gifts, community property planning, portability, trust design, charitable planning for IRD assets, valuation issues, and drafting techniques that help preserve flexibility and reduce income tax exposure for heirs and beneficiaries. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3:05 PM - 3:15 PM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3:15 PM - 4:15 PM | This presentation will address how to handle an insolvent Succession under Louisiana law, including the allocation of debts and administrative expenses, priority creditors, exempt assets, and the treatment of tax liens arising from a decedent's unpaid income taxes. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4:15 PM - 5:15 PM | This session explores sophisticated tax and charitable planning strategies for business owners navigating liquidity events, including the sale, recapitalization, or transfer of a closely held business. The focus is on how philanthropic vehicles such as donor-advised funds, charitable remainder trusts, charitable lead trusts, private foundations, and other charitable structures can be strategically integrated into transaction planning to reduce income and capital gains taxes, maximize charitable impact, and support long-term wealth transfer goals. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Friday, September 25, 2026 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8:00 AM - 8:30 AM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8:30 AM - 9:30 AM | In addition to reviewing governing laws and forms associated with Small Successions and Ancillary Probate Matters, consideration will be given to how certain tax provisions impact planning for and handling Small Successions and Ancillary Probate Matters. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9:30 AM - 9:40 AM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9:40 AM - 10:40 AM | This presentation will attempt to provide you with tools to respond to prospective clients who insist that they need an inter vivos trust to avoid Louisiana probate. Coverage will include basics about the Louisiana probate process as well as income, gift, and estate tax considerations of inter vivos trust planning, particularly for revocable trusts but also considering irrevocable trusts, and the practical effects and potential uses for such trusts as part of your client's estate plan. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10:40 AM - 11:40 AM | Everyone misses elections sometimes, but not everyone knows that the IRS routinely grants relief to make missed election. This session will explore the three most common areas of missed elections: GST elections, portability elections, and QTIP elections. This session will also explain when relief is available from the IRS to make these missed elections and the process for obtaining relief from the IRS. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11:40 AM - 12:40 PM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12:40 PM - 1:55 PM | Recent legislative and jurisprudential developments in Louisiana Successions, Donations, and Trusts from August 2025-August 2026. Coverage includes the 2026 Louisiana Legislative Session. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1:55 PM - 2:05 PM | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2:05 PM - 3:05 PM | Whether you're preparing a formal court accounting or advising a trustee on the murky line between principal and income, fiduciary accounting demands precision—and getting it wrong can mean personal liability. This session cuts through the complexity, walking practitioners through the fundamentals of trust and estate accounting: allocating receipts and disbursements under the governing principal and income rules, distinguishing principal from income, preparing accountings that satisfy courts and beneficiaries alike, and spotting the pitfalls that lead to surcharge. Attendees will leave with practical tools to keep their fiduciary clients compliant, their accountings defensible, and their beneficiaries confident that every dollar is accounted for. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
