[provisional] Working through a real scenario, this session addresses successions that are insolvent under Louisiana law, the allocation of debts and administrative expenses, and the treatment of tax liens arising from a decedent's unpaid income taxes.

[provisional] A dedicated ethics-credit session on professional-responsibility issues in estate planning practice. The presenters have team-taught ethics at the Fundamentals program in prior years.

[provisional] 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.

[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.

[provisional] A practical look at what a proper Louisiana trust accounting should include, including allocation of receipts and disbursements between income and principal beneficiaries and the treatment of pass-through entity interests held in trust. Draws on a real contested matter; of particular interest to CPAs.

[provisional] A one-hour deep dive into Acts 30 and 39 from the recent legislative session, covering the new rules on forms of testaments and no-contest clauses, including the new mechanism for curing certain attestation-clause defects and the guidance now available in the official comments.

[provisional] Practical tax planning for a client selling a business, focused on integrating charitable giving into the exit strategy — timing of gifts, AGI limitations, recent charitable-deduction changes, and vehicles such as gift annuities and charitable remainder trusts.

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.

[provisional] With client interest in revocable trusts rising, this session weighs when a revocable trust is the right vehicle versus simpler alternatives, addressing both practical and tax considerations.

[provisional] A session on identifying and remedying missed GST and portability elections, including the process for requesting relief from the IRS.

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

[provisional] With the transfer-tax exemption now permanently at $15M, this session covers basis-planning strategies for clients no longer likely to face federal transfer tax, including its interaction with renunciation and upstream planning and the QTIP-inclusion question.