Estate Planning and Real Property
spr ing symposia
2015 CLE meeting
T h u r sday, A pr i l 30 — F r i day, M ay 1
27th Annual
capital hilton
washington, D.C.
American Bar Association
Section of Real Property,
Trust & Estate Law
27 th A nnua l Spr ing Symposia
Ca pi ta l H i lton
Wash i ngton, D.C .
Section Chair Gideon Rothschild invites you to attend the 27th
Annual Spring CLE Symposia in Washington D.C. on April 30–
May 1, 2015. This year’s Symposia will offer the latest planning
techniques and developments to enable you to hone your skills in
both estate planning and real property law. Speakers will include
the nation’s leading practitioners and professionals, plus a wide
variety of government insiders including a Tax Court judge and
government agency officials who will share their insights on both
recent developments and future trends.
This year, we are presenting six joint CLE programs with the
ABA Section of International Law (SIL), which is holding their
Spring Meeting at the Hyatt Regency Washington on April 28–
May 2, 2015. There is no additional charge for Symposia attendees
to attend the SIL program on Wednesday, or for SIL members to
attend the Symposia joint programs on Thursday. We encourage
you to attend the following joint programs and network with
colleagues from around the world:
Wednesday, April 29, to be
held at the Hyatt Regency
Washington on Capitol Hill
2:30 – 4 p.m.
Ethics and International Real
Estate: What the Practitioner
Needs to Know
Thursday, April 30, to be held
at the Capital Hilton
7:30 – 8:25 a.m.
Attendee Breakfast Breakout:
A Broker’s View of Foreign
Investment Trends in D.C. and
Across the U.S.
8:30 – 9:30 a.m.
4:30 – 6 p.m.
International Asset Protection:
Challenges, Guidance and Best
Practices
International Inheritance
Disputes Dissected: The Young
and the Restless versus the Bold
and the Beautiful
8:30 – 9:30 a.m.
We also invite you to attend our
joint Symposia Reception with
the Section of International Law’s
meeting attendees at the National
Museum of American History on
Thursday evening.
We look forward to seeing you in
our nation’s capital in April!
2
Outbound Investment: U.S. Real
Estate Investment in Foreign
Jurisdictions: A Comparative
Review
9:45 – 10:45 a.m.
Lessons Learned from
International Inheritance
Disputes: As the World Turns, All
My Children Weep
9:45 – 10:45 a.m.
Foreign Investments in U.S. Real
Estate: Factors for Non-U.S.
Investors to Consider
2015 CLE meeting
2015 spring
CLE meeting
symposia
spring
ambar.org/rptesymposia
symposia ambar.org/rptesymposia
Net wor k ing Events a nd
Meeting Highlights
Wednesday, April 29
2 – 5:30 p.m.
Real Property Basics
This how-to program provides an overview of
negotiating and drafting a commercial purchase
and sale agreement and commercial lease, as
well as navigating common disputes between
residential landlords and tenants. Developed by
the RPTE Community Outreach Committee, the
program is designed to increase the number
of minority lawyers and general practitioners
practicing real estate law. This program will be
particularly focused on attorneys and clinics
representing small business clients, non-profits,
and individuals on a fee, low-bono, and probono basis. Pre-registration is required.
5:30 – 6:30 p.m.
Meet the Authors Reception
We’re throwing a party for the RPTE book
authors. Come to meet and raise a toast to
them, have them sign a book and learn the
ins and outs of the various means of getting
published by the RPTE Section.
5 – 6 p.m.
Reception with the Sponsors
Join us for cocktails as we thank our 2015
Symposia sponsors for their generous support.
For a complete list of our sponsors, see the
inside back cover of this brochure.
7 – 10 p.m.
Symposia Reception with the ABA
Section of International Law: The
National Museum of American History
Cost: $25/attendee; $75/guest
Join us for a joint reception with the Section
of International Law. During the reception,
guests will be able to roam the museum
and see Dorothy’s Ruby Red Slippers, the
Star-Spangled Banner, and the First Lady’s
Gowns among many other exhibitions. More
information on current exhibitions may be
found at americanhistory.si.edu/exhibitions.
Heavy hors d’oeuvres and cocktails will be
served.
Co-sponsored by: Stout Risius Ross, Inc. and
Wilmington Trust
Thursday, April 30
7 a.m. – 5 p.m.
© Hugh Talman / www.si.edu
Hospitality Area
Continental breakfast in the morning and
refreshments during scheduled breaks will be
available for all meeting attendees.
7:30 – 8:25 a.m.
Attendee Breakfast Breakouts: A
Broker’s View of Foreign Investment
Trends in D.C. and Across the U.S. and
Trust and Estate Hot Topics
We invite you to grab your breakfast and join
either the real property division or the trust and
estate division for cutting edge discussions
before the CLE programming begins.
12 – 1:45 p.m.
Capitol Steps Performance and Lunch
Cost: $50
Join us for a luncheon filled
with music and political satire
by The Capitol Steps, the
Washington-based troupe of
Congressional staffers turned
songwriters. They put the
“mock” in Democracy!
Sponsored by: Bessemer Trust
Friday, May 1
7 a.m. – 4 p.m.
Hospitality Area
Continental breakfast in the morning and
refreshments during scheduled breaks will be
available for all meeting attendees.
11:30 a.m. – 1:30 p.m.
Group and Committee Box Lunch
Cost: $25
Attendees are encouraged to grab a box lunch
and participate in RPTE group and committee
discussions. This is an excellent opportunity
to gather with a smaller group of attendees
with common practice interests. All interested
attendees are welcome to join in these topicbased discussions.
Joint Program with ABA Section of International Law
Ethics programs
3
SCHEDULE AT-A-GLANCE
Wednesday, April 29
1 – 5 p.m.
2 – 5:30 p.m.
2:30 – 6 p.m.
Registration
Real Property Basics
(pre-registration required)
Joint programs with the Section of
International Law
CLE Programs at the Hyatt Regency Washington
5:30 – 6:30 p.m.
Meet the Authors Reception
Thursday, April 30
7 a.m. – 5 p.m.
7 – 8:15 a.m.
Registration/Hospitality/Sponsors’ Expo
Attendee Breakfast
7:30 – 8:25 a.m.
Attendee Breakfast Breakout: A Broker’s
View of Foreign Investment Trends in D.C.
and Across the U.S.
7:30 – 8:25 a.m.
Attendee Breakfast Breakout: Trust and Estate
Hot Topics
8:30 – 9:30 a.m.
8:30 a.m. – 12 p.m.
12 – 1:45 p.m.
1:45 – 4:30 p.m.
5 – 6 p.m.
7 – 10 p.m.
Guest Breakfast
(Ticketed Event)
CLE Programming
Capitol Steps Performance and Lunch
(Ticketed event)
CLE Programming
Reception with the Sponsors
(Complimentary)
Symposia Reception with ABA Section
of International Law at the National Museum
of American History
(Ticketed Event)
Friday, May 1
7 a.m. – 4 p.m.
7 – 8 a.m.
8:30 – 9:30 a.m.
8 – 11:15 a.m.
11:30 a.m. – 1:30 p.m.
1:45 – 4:30 p.m.
4
Registration/Hospitality/Sponsors’ Expo
Attendee Breakfast
Guest Breakfast
(Ticketed Event)
CLE Programming
Group and Committee Box Lunch
(Ticketed Event)
CLE Programming
Joint Program with ABA Section of International
2015 CLE meeting
Law
spring symposia
Ethics programs
ambar.org/rptesymposia
R ea l Propert y Symposium
Progr a ms At-A-Gla nce
Wednesday, April 29
2 – 5:30 p.m.
Real Property Basics
(pre-registration required)
2:30 – 4 p.m.
Ethics and International Real Estate: What the Practitioner Needs to
Know
CLE Programs at the Hyatt Regency Washington
Thursday, April 30
8:30 – 9:30 a.m.
Outbound Investment: U.S.
Real Estate Investment in
Foreign Jurisdictions: A
Comparative Review
The Growing Role of Land Banking
in Real Estate: Models, Benefits
and Challenges
9:45 – 10:45 a.m.
Foreign Investments in U.S.
Real Estate: Factors for
Non-U.S. Investors to Consider
Loan Amendments: Borrower and
Lender Beware!
Ethical Issues and MultiJurisdictional Practice: The
Good, The Not-So-Good, The Ugly
and the Stuff that Will Get You In
Trouble
Assignment and Subletting: Risk,
Liability, and Hidden Traps
11 a.m. – 12 p.m.
12 – 1:45 p.m.
Capitol Steps Performance and Lunch
(Ticketed event)
1:45 – 3 p.m.
Law Professors’ Recent Update
Commercial Development Team:
Working with the Surveyor and Site
Engineer
3:15 – 4:30 p.m.
Hot Topics Potpourri
Part 1: How Student Housing
Deals are Structured Today—The
New Days of Dorms
Part 2: Benefits and Pitfalls in
Using Virtual Currencies in Real
Estate Transactions
Part 3: The Coming Home
Mortgage Procedures Act
Lease Drafting and Operational
Issues with Intensive Office Users:
Changing Trends in the Design and
Utilization of Office Space
Friday, May 1
8 – 9:30 a.m.
Real Estate Financing
Group—Risky Business:
Who Gets Sued over Opinion
Letters and How to Reduce Your
Chances of Being Next
9:45 – 11:15 a.m.
Land Use and Environmental
Group—Sea Level Rise and
Property Rights: Recent Cases
and Surging Issues
11:30 a.m. – 1:30 p.m.
Leasing Group—One Form Doesn’t
Fit All: How Do Retail, Office,
Industrial and Ground Net Leases
Differ, and Why Does it Matter?
Residential, Multi-Family, and
Special Use Group—The Integrated
Mortgage Disclosures: Closing
Transactions in the New Consumer
Age
Group/Committee Luncheons
(Ticketed event)
1:45 – 3 p.m.
Hospitality, Timesharing and
Common Interests Development
Group—Food for Thought: Liability
Issues for the New Resort and
Lifestyle Community
3:15 - 4:30 p.m.
Commercial Real Estate
Transactions Group—Negotiating
Commercial Purchase and Sale
Agreements: What’s Market?
Special Investors and Investment
Structures Group—LLC Operating
Agreements in Real Estate
Transactions
Practice Management Group—
Disabled-Access Lawsuits: Private
Enforcement or Private Extortion?
Trust a nd Estate Symposium
Progr a ms At-A-Gla nce
Wednesday, April 29
4:30 – 6 p.m.
International Asset Protection: Challenges, Guidance and Best
Practices
CLE Programs at the Hyatt Regency Washington
Thursday, April 30
8:30 – 9:30 a.m.
9:45 – 10:45 a.m.
11 a.m. – 12 p.m.
12 – 1:45 p.m.
International Inheritance
Disputes Dissected: The
Young and the Restless versus
the Bold and the Beautiful
The Use and Abuse of Exculpatory
Clauses
Lessons Learned from
International Inheritance
Disputes: As the World Turns, All
My Children Weep
The Digital Estate: New Uniform
State Law Ensures Fiduciary
Access
State Income
Taxation of Trusts
Holding Business
Interests
Elkins vs. Commissioner:
What Does the Case
Mean for Fair Market Value
of Fractional Interests?
Netting a Whole
School of Gifts: A
Discussion of Net Gifts
and Net Net Gifts
Capitol Steps Performance and Lunch
(Ticketed Event)
1:45 – 3 p.m.
3:15 – 4:30 p.m.
What Every Estate Planner Should
Know About Undue Influence:
Recognizing It, Insulating It, Planning
Against It...and Litigating It
Looking to the
Future: The Modern
Practice
Get Ready: Global Tax Enforcement
is on the Rise for High-Wealth
Taxpayers
Cross-Border Investment
in Financial Assets:
Structuring and Compliance
Considerations
Letters, Notes and
Napkins: Harmless
Error and Writings
Intended as Wills
Friday, May 1
8 – 9:30 a.m.
Income and Transfer Tax
Planning Group—
Charitable Planning and
Organizations Group—International
Income and Transfer Tax
Planning Group—
Employee Benefits Group—
Part 1: Pre-Immigration Planning:
Philanthropy and Your Clients: Rules
The Intersection of Immigration and to Give By
Tax Law
Part 2: Rescuing the Client who Failed
to Plan or File the Required Forms
9:45 – 11:15 a.m.
Part 3: Hot Topics (U.S. Dept. of
Treasury and IRS Appeals)
Part 4: Novel Tax and Estate
Planning Ideas
Part 5: Always Wanted to Chat
with a Tax Court Judge?
11:30 a.m. – 1:30 p.m.
Part 1: Same-Sex Marriages and
Domestic Partnerships: Lessons
Learned, Unanswered Questions
and Best Practices
Part 2: Protection of Inherited
IRAs and Other Retirement Plan
Assets From Creditors After
Clark v. Rameker
Group/Committee Luncheons
(Ticketed Event)
1:45 – 3 p.m.
3:15 - 4:30 p.m.
Business Planning Group—
Planning to Avoid Indirect and
Other Unanticipated Gifts with
Business Entities
Litigation, Ethics and
Malpractice Group—Go
Where No Ethics Have Gone Before:
Staying On the Right Course in an
Expanding Universe of Technology
Non-Tax Estate Planning Group
and Elder Law, Disability Planning
and Bioethics Group—Assisted
Reproductive Technology: Issues
that Estate Planners are Not
Talking About but Should Be
Non-Tax Estate Planning
Considerations Group—Non-Tax
Hot Topics with Emphasis on
Uniform Trust Code
REAL PROPERT Y Symposium
Real Property Basics
This three-part program, developed by the RPTE
Community Outreach Committee, is designed
to increase the diversity of the real estate bar.
Attendees will receive practical knowledge they
can put to use immediately. The program will
be particularly focused on the representation of
individuals, small businesses, and non-profits
on a fee, low-bono, or pro-bono basis. Materials
distributed to attendees will include forms and
sample language.
2 – 3 p.m.
Residential Landlord/Tenant Disputes
This session will focus on common residential
landlord/tenant disputes. Specific topics to be
discussed include the following:
■■
■■
Return of security deposit and withholding of
rent; and
Representing tenants in eviction cases.
3:15 – 4:15 p.m.
Reviewing and Negotiating a Commercial
Real Estate Purchase Agreement
Panelists will discuss the representation of a
small business or non-profit acquiring commercial
real estate. Specific topics to be discussed
include the following:
■■
■■
■■
■■
■■
■■
Mechanics of buying a building from making
an offer to closing;
Buyer due diligence;
Negotiation points;
Title assurance;
Financing; and
Remedies.
4:30 – 5:30 p.m.
Reviewing and Negotiating a Commercial
Lease Agreement
Learn how to represent a small business or nonprofit tenant in a commercial lease negotiation.
Specific topics to be discussed include the
following:
■■
■■
■■
■■
Monetary issues (rent, operating expenses, taxes,
late fees);
Non-monetary issues (delivery, operating
restrictions, repair/maintenance obligations);
Special provisions (casualty, insurance,
assignment/subletting, etc.); and
Important boilerplate provisions.
Source: 2013 Spring Symposia Survey
Wednesday, April 29
73
% of attendees
have previously attended the
RPTE Spring Symposia
2:30 – 4 p.m.
Ethics and International
Real Estate: What the
Practitioner Needs to Know
Hyatt Regency Washington on Capitol
Hill, 400 New Jersey Avenue Northwest,
Washington, D.C.
The program will cover ethics issues
particular to real estate: conflicts of
interest (joint representation of parties,
representation of legal entity versus
its members), aggressive use of prejudgement attachments or lis pendens
to tie up property and the evaluation
of whether there is a good faith basis
to do so, limits to which a lawyer can
counsel transfers of property as a
means of protecting assets, money
laundering and fraud, as well as
billing and lawyer investment in the
transaction.
Program Chairs and Speakers:
Steven M. Richman, Duane Morris LLP,
New York, NY; and Nikolaus Pitkowitz,
Graf & Pitkowitz, Vienna, Austria
Moderator: Elizabeth C. Lee, Womble
Carlyle Sandridge & Rice, LLP,
Washington, D.C.
Speakers: Terry Selzer, Husen
Advokater, Copenhagen, Denmark;
Michael L. Martinez, Marriott, Bethesda,
MD; and Peter Zimmerman, Heuking
Kühn Lüer Wojtek, Düsseldorf,
Germany
Program Chairs: Soo Yeon Lee, Gordon &
Centracchio, L.L.C., Chicago, IL; and Tanya Marsh,
Wake Forest University School of
Law, Winston-Salem, NC
Joint Program with ABA Section of International Law
Ethics programs
7
REAL PROPERT Y Symposium
Thursday, April 30
8:30 - 9:30 a.m.
9:45 - 10:45 a.m.
Outbound Investment: U.S. Real
Estate Investment in Foreign
Jurisdictions: A Comparative Review
This program will address acquisition of a portfolio
of properties in major non-U.S. metropolitan areas.
Panelists (from different non-U.S. jurisdictions) will
discuss issues relevant to foreign investors making
such an acquisition. Topics will include:
■■
■■
■■
■■
■■
■■
Foreign exchange restrictions;
Forms of land holding (freehold/leasehold);
Due diligence in foreign jurisdictions;
Financing concerns;
Title review, registration and insurance; and
Deal structuring and hidden costs.
Program Co-Chair and Moderator: Barbara
Gregoratos, Jones Day, San Francisco, CA
Program Co-Chair and Speaker: Alessandra
Tarissi-De Jacobis, Cocuzza & Associati Studio
Legale, Italy
Program Co-Chair: Gerard Hernández-Colet,
Cuatrecasas, Goncalves Periera, Spain
Speakers: Beatriz Buenos de Moraes Visnevski,
De Vivo, Whitaker e Castro Advogados, São
Paulo, Brazil; Philip Zhang, Zhong Lun Law
Firm, P.R. China; and Nelson Ogbuanya, Nocs
Consults/Novena Chambers, Lagos, Nigeria
8:30 - 9:30 a.m.
The Growing Role of Land Banking in Real
Estate: Models, Benefits and Challenges
Panelists will explore the increasing use of land
banking to finance and develop private and public
projects. Our panelists will include private and
public sector attorneys and consultants and will
discuss:
■■
■■
■■
■■
■■
■■
What land banking is and how it works;
What are the roles of local, state and federal
governments, private investors, attorneys,
financial and environmental consultants?;
Project types and examples, including
affordable housing, agriculture, public
facilities, shopping centers and green spaces;
Public and private concepts;
Due diligence—financial and environmental; and
Successful and not-so-successful approaches
for various projects.
Foreign Investments in U.S. Real
Estate: Factors for Non-U.S. Investors
to Consider
Panelists will discuss issues relevant to foreign
investors proposing to invest in U.S. real estate,
both from the perspective of investing in income
property as well as investing in property for the
investor’s own use, and also investing in loans
secured by real estate. Topics will include:
■■
■■
■■
■■
Documenting the purchase and sale
transaction;
Due diligence and title insurance;
Financing and governmental incentives; and
Regulatory concerns for inbound investment
(e.g., Patriot Act).
Program Chair: John Hutmacher, Blake, Cassels
& Graydon LLP, Toronto, Ontario, Canada
Speakers: Terry A. Selzer, Husen Advokater,
Copenhagen, Denmark; Michael D. Gorge,
CREFDI Realty Advisors, LLC, Delray Beach, FL;
Kevin L. Shepherd, Venable LLP, Baltimore, MD;
Mitchell R. Meisner, Honigman Miller Schwartz
and Cohn LLP, Detroit, MI; and Philip G. Skinner,
Arnall Golden Gregory LLP, Atlanta, GA
9:45 - 10:45 a.m.
Loan Amendments: Borrower and Lender
Beware!
This program will focus issues to consider when
a borrower and lender consider amending a
current loan. Topics will include:
■■
■■
■■
■■
Due diligence requirements and concerns;
Drafting pitfalls and document negotiation;
Title insurance requirements and coverage; and
Opinion letters.
Program Chair, Moderator and Speaker:
G. Wogan Bernard, Chaffe McCall, LLP, New
Orleans, LA
Speakers: Joy A. Barrist, Benesch, Friedlander,
Coplan & Aronoff LLP, Wilmington, DE; Marjorie
R. Bardwell, Fidelity National Title Group,
Jacksonville, FL; and Sara T. Toner, Richards,
Layton & Finger, P.A., Wilmington, DE
Program Chair and Moderator: Nancy Rich,
Katten Muchin Rosenman LLP, Chicago, IL
Speakers: Patricia Overmeyer, U.S. Environmental
Protection Agency, Office of Brownfields and
Land Revitalization, Washington, D.C.; J. Tim
Bradburne, P.G., BBJ Group, Chicago, IL; and
Minming Wu Morri, San Francisco Bay Area
Rapid Transit, Oakland, CA
8
Joint Program with ABA Section of International Law
Ethics programs
REAL PROPERT Y Symposium
Thursday, April 30
11 a.m. - 12 p.m.
Ethical Issues and Multi-Jurisdictional
Practice: The Good, The Not-SoGood, The Ugly and the Stuff that Will Get
You In Trouble
As the practice of law has morphed into the
business of law, client demand for attorneys to
provide legal advice in multiple jurisdictions has
exploded. Although a lawyer may be licensed
in one state, increasingly demands are made
to negotiate and close deals in others, and the
ethical issues involved with multi-jurisdictional
practice are significant. Join our panelists for an
enlightening discussion with hypotheticals and
audience participation on what can you do, what
should you do, what shouldn’t you do and what
can’t you do.
Program Chair and Moderator: Robert S.
Freedman, Carlton Fields Jorden Burt, P.A.,
Tampa, FL
Speakers: Nancy R. Little, McGuireWoods LLP,
Richmond, VA; and James Geoffrey Durham,
University of Dayton School of Law, Dayton, OH.
11 a.m. - 12 p.m.
Assignment and Subletting: Risk, Liability,
and Hidden Traps
Panelists will discuss the hidden risks of
assignment and sublease transactions, focusing
on understanding the risks, counseling the client
and avoiding or mitigating risk. Topics will include:
■■
■■
■■
■■
■■
■■
Drafting errors and omissions that can result
in the inadvertent release of the tenant,
assignee, or guarantor from liability;
Assignment clauses that can expand liability
beyond the four corners of the lease;
Guarantor liability;
End of lease liability created by subtenant
holdover;
Mitigating risk of residual liability on an
assignment; and
Restoration obligations.
Program Chair: Nancy Ann Connery, Schoeman
Updike Kaufman & Stern LLP, New York, NY
1:45 - 3 p.m.
Law Professors' Recent Update
Our real estate faculty experts will report on
recent appellate cases relevant to your practice in
a lively open forum setting. Likely topics include:
■■
■■
■■
■■
■■
Landlord-tenant issues;
Easements, real covenants, and equitable
servitudes;
Conveyancing;
Mortgages and foreclosure practices; and
Public land use controls.
Program Chair and Moderator: Tanya Marsh,
Wake Forest University School of Law, WinstonSalem, NC
Speakers: Christopher Odinet, Southern
University Law Center, Baton Rouge, LA; Carole
N. Brown, University of Richmond School
of Law, Richmond, VA; and Andrea Boyack,
Washburn University, Topeka, KS
1:45 - 3 p.m.
Commercial Development Team: Working
with the Surveyor and Site Engineer
Panelists will address the team approach to
handle complex survey, engineering, title and
environmental issues. Topics discussed will
include:
■■
■■
■■
■■
Type of survey needed for various commercial
development projects and ALTA/ACSM
standards;
Title coverage for survey issues;
Surveyor or engineer assistance with
wetlands and flood plain issues; and
Easements and encroachments problems.
Program Chair and Moderator: William Just,
Just Title, New Orleans, LA
Speakers: Joanne Darcy Crum, Lemery &
Greisler, LLC, Albany, NY; Vincent Macauda,
Millman National Land Services, Pepper Pike,
OH; Nancy J. Rich, Katten Muchin Rosenman
LLP, Chicago, IL; and J. Tim Bradburne, BBJ
Group, Chicago, IL
Speakers: Karen Nashiwa, Folawn Alterman
& Richardson LLP, Portland, OR; Ira Meislik,
Meislik & Meislik, Montclair, NJ; and Sidney G.
Saltz, Sidney G. Saltz, P.C., Chicago, IL
Joint Program with ABA Section of International Law
Ethics programs
9
REAL PROPERT Y Symposium
Thursday, April 30
3:15 - 4:30 p.m.
Hot Topics Potpourri
Part 1: How Student Housing Deals are
Structured Today—The New Days of Dorms
Part 2: Benefits and Pitfalls in using Virtual
Currencies in Real Estate Transactions
Part 3: The Coming Home Mortgage
Procedures Act
Part 1: How Student Housing Deals are
Structured Today—The New Days of Dorms
Student Housing is being built around the
country to replace old utilitarian buildings and
to attract students. Explore with us how dorm
deals are structured now, whether privately
owned, leased to universities, off balance sheet,
or publicly funded, and discuss related issues of
premises liability, zoning as hotels, and property
tax exemption.
Program Chair and Speaker: Nancy Haggerty,
Michael, Best & Friedrich LLP, Milwaukee, WI;
Part 2: Benefits and Pitfalls in using Virtual
Currencies in Real Estate Transactions
Panelists will discuss issues involving the use of
currencies in real estate deals, including:
■■
■■
■■
Basics of virtual currency;
How real estate transactions can be
structured to accommodate the use of virtual
currency, considering regulatory and legal
requirements imposed on title companies; and
Tax treatment of virtual currency .
Program Chair: Jin Lui, Carlton Fields Jorden
Burt, P.A., Tampa, FL
3:15 - 4:30 p.m.
Lease Drafting and Operational Issues with
Intensive Office Users: Changing Trends in
the Design and Utilization of Office Space
As office space costs have increased and
enhanced technology and communication
systems have allowed more Americans than
ever before to efficiently work at alternative
locations, tenants' are re-evaluating their space
needs and how they use that space. Panelists
will review recent trends in tenants use of office
space, focusing on the general “densification” of
office. Topics will include:
■■
Speakers: Wilhelmina F. Kightlinger, Old
Republic National Title Insurance Company,
Tampa, FL; Andrew M. Hinkes, Berger
Singerman, Ft. Lauderdale, FL; and Mark Stone,
Holland & Knight, New York, NY
Part 3: The Coming Home Mortgage
Procedures Act
The Uniform Laws Commission is in the final
year of drafting a Home Mortgage Procedures
Act, which is an effort to accelerate the ability
of lenders to foreclose on mortgages while
granting borrowers expanded rights to remain
in homes. Among the possible revisions to be
made will be modifications to the holder in due
course defense, clarification of the party entitled
to enforce the mortgage, and other new and
innovative ideas.
Program Chair and Speaker: Barry Nekritz,
Faegre Baker Daniels LLP, Chicago, IL
Speaker: William Breetz, University of
Connecticut, Hartford, CT
10
■■
■■
■■
Responses to demands for including
reductions from multiple sized individual
office units to single size offices, relocating
“back of the house” facilities to less expensive
off-site locations, and reduction in number of
conference rooms and increase in number of
“huddle” areas and team rooms;
Issues to be addressed in lease negotiation
and drafting, including landlord concerns and
various building impacts;
Consumption of building resources and
potential increased expenses for tenants
because of higher density (which can
disproportionately affect lower density
tenants); and
Impact on overall quality of the building if
costs are increased and building capabilities
and services are overtaxed.
Program Chair and Speaker: G. Andrew
Gardner, McDonald Hopkins LLC, Cleveland, OH
Speakers: Earl L. Segal, The Ezra Company,
Washington, D.C.; and Marnique Heath,
Studios Architecture, Washington, D.C.
Joint Program with ABA Section of International Law
Ethics programs
REAL PROPERT Y Symposium
Friday, May 1
8 - 9:30 a.m.
Real Estate Financing Group
Risky Business: Who Gets Sued over
Opinion Letters and How to Reduce Your
Chances of Being Next
This program examines cases in which lawyers
were sued over opinion letters, issues most likely
to result in liability, and ways real estate lawyers
can reduce their risk of being sued over opinion
letters. Topics will include:
■■
■■
■■
■■
■■
■■
■■
Recent cases against law firms relating to
opinion letters;
The process if you get sued over an opinion
letter;
Hot button issues that result in damages;
Common misconceptions about liability for
opinion letters;
Opinion procedures should law firms need to
reduce the risk of lawsuits;
Assumptions and qualifications in opinion
letters that really work; and
Who can rely on opinion letters and how
reliance should be limited.
Program Chair, Moderator and Speaker:
Charles L. Menges, McGuireWoods LLP,
Richmond, VA
Speakers: John K. Villa, Williams & Connolly
LLP, Washington, D.C.; Edward J. Levin, Gordon
Feinblatt LLC, Baltimore, MD; and Shauna
Reeder, High Exposure Professional Services
Claims CNA, New York, NY8 - 9:30 a.m.
■■
■■
■■
Program Chair and Moderator: Marie A.
Moore, Sher Garner Cahill Richter Klein &
Hilbert, L.L.C., New Orleans, LA
Speakers: Susan V. Kai, Pircher, Nichols &
Meeks, Chicago, IL; Melissa Vandewater,
Seyfarth Shaw LLP, Chicago, IL; Robert J.
Shansky, Scarola Malone & Zubatov LLP, New
York, NY; and George P. Bernhardt, Baker
Hughes Incorporated, Houston, TX
9:45 - 11:15 a.m.
Land Use and Environmental Group
Sea Level Rise and Property Rights: Recent
Cases and Surging Issues
Rising seas present challenges for coastal
communities, including inundation of shores and
accelerating erosion. This program addresses
land use and property rights issues raised by
rising sea levels, including:
■■
■■
8 - 9:30 a.m.
Leasing Group
One Form Doesn’t Fit All: How Do Retail,
Office, Industrial and Ground Net Lease
Differ, and Why Does it Matter?
Many provisions are common to all leases, but a
party’s concerns vary depending on the nature
and use of the leased property. Lawyers need
to recognize the ways in which retail, office,
industrial, and ground net leases differ and the
unique provisions that must be included in each
one. This panel will identify the moving parts
in these different leases and the concerns a
lawyer preparing these leases should address,
including:
■■
■■
■■
Which duties should the landlord shift to a
ground tenant, and which should the landlord
retain?;
What provisions are needed if a retail tenant
will pay percentage rent?;
What building services should an office
tenant require, and how will the landlord be
compensated for these services?;
How can an industrial tenant draft be used to
see a wide range of uses, and how can the
landlord protect itself from uses that will have
an environmental impact on the property?;
How are assignment and sublease rights
treated differently in retail, office, ground, and
industrial leases?; and
What unique checklist items should a lawyer
assure are covered in each type of lease?
■■
■■
Legislative approaches to mitigating or
adapting to sea level rise and how regulations
impact land use practices;
Specific property rights issues limiting coastal
development in certain areas, or from a
government’s failure to prepare for rising sea
levels, leaving coastal areas vulnerable;
An analysis of potential takings claims; and
The use of monetary exactions to mitigate
impacts from development on climate change
and to adapt to sea level rise.
Program Chair and Speaker: Sorell Negro,
Robinson & Cole LLP, Hartford, CT
Moderator: Christie Jean, Robinson & Cole LLP,
Stamford, CT
Speakers: Jessica Grannis, Georgetown Law
School, Georgetown Environmental Law and
Policy Institute, Washington, D.C.; Kenneth
T. Kristl, Widener University School of Law,
Wilmington, DE; and J. Peter Byrne, Georgetown
Law School, Georgetown Environmental Law and
Policy Institute, Washington, D.C.
Joint Program with ABA Section of International Law
Ethics programs
11
REAL PROPERT Y Symposium
Friday, May 1
1:45 - 3 p.m.
9:45 - 11:15 a.m.
Residential, Multi-Family, and Special Use
Group
The Integrated Mortgage Disclosures:
Closing Transactions in the New
Consumer Age
Panelists will discuss:
■■
■■
■■
■■
■■
■■
■■
Overview of the CFPB’s goals for consumer
mortgages;
Transactions covered by the rule;
The new loan estimate form;
The new closing disclosure form and process
changes;
Maintaining counsel’s role in closing;
Lender requirements for vendors and best
practice models; and
Added scrutiny and regulatory muscle.
Program Chair and Speaker: James Ramseyer,
Merit Title, LLC, Brookfield, WI
Speakers: Steve Gottheim, American Land
Title Association, Washington, D.C.; and Mary
Schuster, RamQuest Inc.; Plano, TX
Hospitality, Timesharing and Common
Interests Development Group
Food for Thought: Liability Issues for the
New Resort and Lifestyle Community
Many resorts and planned communities are
developed around one or more centralized
amenities. Developers have begun looking
beyond the traditional golf course or recreation
amenity theme. A burgeoning type of amenity
incorporates agriculture into the community.
Agri-communities may feature resident-operated
community gardens, professionally-operated
professional farms and ranches, farmers’ markets,
artisanal markets (winery, cheesery, etc.), and
“farm to table” local restaurants. This program
will explore the fundamental challenges and
legal issues in structuring and operating an
“agri-community,” including:
■■
■■
■■
■■
What are the most
valuable aspects of
the Symposia to you?
Introduction to agriculture as a community
“amenity;”
Managing a working farm among city-slickers;
Liability risks in raising, selling and consuming
community-raised products; and
Insuring the community and its products.
Program Chair and Speaker: Joseph Lubinski,
Ballard Spahr LLP, Denver, CO
Moderator and Speaker: Anne-Therese
Bechamps, Venable, Towson, MD
Speaker: Jeffrey Alpaugh, Marsh, Boston, MA
1:45 - 3 p.m.
“High quality CLE sessions and
program materials”
“Networking with other attorneys”
“Making personal connections”
“Updates on recent changes in
law and regulations”
“Expertise of panelists”
Special Investors and Investment Structure
Group
LLC Operating Agreements in Real Estate
Transactions
Discussion and analysis of operating
agreements in connection with real estate
entities, including:
■■
■■
■■
■■
■■
Source: 2013 Spring Symposia Survey
“Meeting colleagues and
seeing friends from around
the country”
Analysis of buy-sell provisions;
Management and tax;
Distribution waterfall and preferential right;
SPE series LLCs and programmatic joint
ventures; and
Lender concerns.
Program Chair: Jin Liu, Carlton Fields Jorden
Burt, Tampa, FL
Moderator: Douglas S. Walker, Miles &
Stockbridge P.C., Easton, MD
Speakers: John Williams, The Williams Law
Firm, P.A., Wilmington, DE; Barry B. Nekritz,
Faegre Baker Daniels LLP, Chicago, IL; and
Ed Wender, Venable LLP, Balitmore, MD
12
Joint Program with ABA Section of International Law
Ethics programs
REAL PROPERT Y Symposium
Friday, May 1
3:15 - 4:30 p.m.
Commercial Real Estate Transactions
Group
Negotiating Commercial Purchase and
Sale Agreements: What’s Market?
This program examines commercial purchase
and sale agreements with an emphasis on
what is market to the key elements of such
agreements, including:
■■
■■
■■
■■
Representations and warranties;
Casualty and condemnation;
Conditions, estoppels, adjustments and
indemnities; and
Techniques and strategies for negotiating
specific clauses.
Program Chair and Moderator: Eric Lemont,
Sullivan & Worcester LLP, Boston, MA
Program Chair: Mario Paura, Stikeman Elliott
LLP, Toronto, ON
Speakers: Amber Murray, Jamestown
Properties, Atlanta, GA; Nili Birshstein,
Stikeman Elliott, Toronto, ON; and C. Vincent
Leon-Guerrero, Blank Rome, Washington D.C.
3:15 - 4:30 p.m.
Practice Management Group
Disabled-Access Lawsuits: Private
Enforcement or Private Extortion?
Lawsuits relating to federal disability law
accessibility requirements are on the rise. Are
these lawsuits necessary to force businesses
to comply, or are they merely putting money in
the pockets of plaintiff’s lawyers? Panelists will
include a representative of the Department of
Justice’s Civil Rights Division, Disability Rights
Section. Lawyers representing plaintiffs and
defendants in these cases will explore:
■■
■■
■■
Factors leading to a significant increase in
these types of lawsuits;
Changes in federal accessibility requirements;
and
The ability of disabled “testers” to file suit.
Program Chair and Moderator: Lori Mince,
Fishman Haygood Phelps Walmsley Willis &
Swanson, LLP, New Orleans, LA
Speakers: Minh Vu, Seyfarth Shaw, Washington,
D.C.; Nolan Klein, The Law Offices of Nolan Klein,
PA, Ft. Lauderdale, FL; Benjamin R. Holland,
Ogletree Deakins, Charlotte, NC; and Rebecca
Bond, Department of Justice Civil Rights Division,
Disability Rights Section, Washington, D.C.
Joint Program with ABA Section of International Law
Ethics programs
13
TRUST & ESTATE Symposium
Wednesday, April 29
4:30 - 6 p.m.
Thursday, April 30
8:30 - 9:30 a.m.
International Asset Protection:
Challenges, Guidance and Best
Practices
Hyatt Regency Washington on Capitol Hill,
400 New Jersey Avenue Northwest, Washington, D.C.
The panel will explore the legitimacy and
the limits of asset protection. In the modern
world of international banking there are many
challenges, obstacles and pitfalls, conflicts of
private and public laws, and incompatible legal
systems and cultures. The panel will examine
the topic with case studies and an interactive
session that will combine international expertise
and first-hand input from professional asset
retrieving agencies.
Moderator: Markus Zwicky, Zwicky Windlin &
Partner, Zug, Switzerland
Speakers: Jim Mintz, Mintz Group, New
York, NY; Iñigo Aguirrezabala, Cuatrecasas,
Gonçalves Pereira, New York, NY; Jonathan E.
Gopman, Akerman LLP, Naples, FL; and
Jan Dash, Liburd & Dash, L.P., Charlstown,
Saint Kitts and Nevis
International Inheritance Disputes
Dissected: The Young and the
Restless vs. the Bold and the Beautiful
This panel will address issues that arise in
contentious trust, estate and inheritance disputes
involving litigation in multiple jurisdictions.
Practitioners representing the U.K., Bermuda
and France will share their common law and
civil law perspectives with reference to multijurisdictional litigation case studies.
Program Chair and Moderator: Andrew
Stone, Kozusko Harris Duncan, Chicago, IL
Program Chair: Nikolaus Pitkowitz, Graf &
Pitkowitz, Vienna, Austria
Speakers: Fozeia Rana-Fahy, MJM Limited,
Hamilton, Bermuda; Frank Hinks QC, Serle
Court, London, United Kingdom; Henrietta
Mason, Withers LLP, London, United Kingdom;
and Agnes Proton, Avocat au Barreau de
Grasse, Cannes, France
8:30 - 9:30 a.m.
The Use and Abuse of Exculpatory
Clauses
Can fiduciaries rely on exculpatory clauses in
wills and trusts? Exculpatory clauses can take
several forms, from clauses which expressly
exclude obligations which would otherwise
apply to fiduciaries, to clauses which purport
to absolve fiduciaries from losses arising
from their actions. Exculpatory clauses are
designed to avoid the duties that would
otherwise apply to a fiduciary’s dealings with
trust property. This program will consider:
■■
■■
■■
■■
■■
The duties which are most often the subject
of exculpatory clauses;
The effectiveness of these clauses;
The extent to which courts allow fiduciaries
to rely on these clauses;
The exercise of discretion by trustees of
trusts that hold corporate assets; and
The availability of exculpatory clauses
to trustees who simultaneously act as
corporate officers and directors.
Program Chair and Speaker: Steve Mignogna,
Archer & Greiner, P.C., Haddonfield, NJ
Moderator: James Carey, Levin Schreder,
Chicago, IL
Speakers: Eric N. Hoffstein, Minden Gross
LLP, Toronto, Canada; and Crystal Patterson,
Fredrikson & Bryson, P.A., Minneapolis, MN
14
Joint Program with ABA Section of International Law
Ethics programs
TRUST & ESTATE Symposium
Thursday, April 30
9:45 - 10:45 a.m.
Lessons Learned from International
Inheritance Disputes: As the World
Turns, All My Children Weep
Continuing the litigation themes explored
and discussed during the 8:30 a.m. litigation
panel, this session will emphasize planning to
avoid nasty inheritance disputes and how to
settle them. Practitioners from the U.S., U.K.,
Switzerland and France will focus on planning
aspects of the case studies presented in the
earlier session.
Program Chairs: Andrew Stone, Kozusko Harris
Duncan, Chicago, IL; and Nikolaus Pitkowitz,
Graf & Pitkowitz, Vienna, Austria
Moderator: Benetta P. Jenson, J.P. Morgan
Private Bank, Chicago, IL
Speakers: Simon Beck, Baker & McKenzie,
Miami, FL; Jean-Marc Tirard, Tirard Naudin,
Paris, France; Jean-Louis Collart, Mentha,
Geneva, Switzerland; and Madeleina LoughreyGrant, Farrer & Co, London, United Kingdom
9:45 - 10:45 a.m.
The Digital Estate: New Uniform State
Law Ensures Fiduciary Access
A generation ago, most people stored their
photos in albums, filed their documents in
file cabinets, and had their mail delivered by
a human being. Today, most people use the
Internet to communicate and store all kinds of
digital assets. The Uniform Fiduciary Access to
Digital Assets Act, expected to be introduced
in a majority of U.S. state legislatures in 2015,
updates trust and estate law for the Internet
age. This program will address:
■■
■■
■■
■■
■■
■■
Estate planning for digital assets;
Authorized access by 4 common types of
fiduciaries;
Conflicting provisions in terms-of-service
agreements;
On-line will substitutes;
Coordination with federal privacy laws; and
Liability shields for custodians of digital
assets.
11 a.m. - 12 p.m.
State Income Taxation of Trusts Holding
Business Interests
Unlike the federal income taxation of trusts, the
state income taxation of trusts is not uniform.
This lack of uniformity can have a significant
impact on a trust’s total income tax burden,
particularly where its grantor, beneficiaries,
trustees and the business interests held by the
trusts have ties to multiple states. This panel will
review the various mechanisms by which states
tax trust income, and the impact those rules
have on trusts holding business interests. It will
also cover recent taxpayer challenges to state
income tax laws featuring commentary from
a litigator involved in the current challenge to
North Carolina’s trust income tax regime.
Program Chair and Moderator: Karen Sandler
Steinert, Fredrikson & Byron, P.A, Minneapolis, MN
Speakers: Thomas D. Myrick, Moore and Van
Allen PLLC, Charlotte, NC; and Shelby Wilson,
Berchem, Moses & Devlin, P.C., Milford, CT
11 a.m. - 12 p.m.
Elkins vs. Commissioner: What Does
the Case Mean for Fair Market Value of
Fractional Interests?
In the Elkins case, the Fifth Circuit reversed the
Tax Court, essentially holding that the IRS’s lack
of an expert report resulted in a holding for the
taxpayer. This presentation includes a litigator, an
estate planner/litigator, and a business appraiser,
all of whom were involved in the Elkins case, as
well as a personal property appraiser, joining
together to discuss the facts of the case, the
litigation strategies used, the positions taken, and
the practical impact of the Fifth Circuit’s holding.
Program Chair: Stephanie Loomis-Price,
Winstead PC, Houston, TX
Speakers: Graham Kenney, Ytterberg Deery
Knull LLP, Austin, TX; Juliana Denise Hunter,
Vinson Elkins, Houston, TX; Mark Mitchell,
Peterson Sullivan LLP, Seattle, WA; and
Leslie Wright, Bonhams, Los Angeles, CA
Program Chair and Speaker: Ben Orzeske,
Uniform Law Commission, Chicago, IL
Moderator: Karin Prangley, Brown Brothers
Harriman Trust Company, N.A., Chicago, IL
Speakers: Naomi Cahn, George Washington
University Law School, Washington, DC;
and Victoria Blachley, Samuel Toelin Kantor,
Portland, OR
Joint Program with ABA Section of International Law
Ethics programs
15
TRUST & ESTATE Symposium
Thursday, April 30
1:45 - 3 p.m.
11 a.m. – 12 p.m.
Netting a Whole School of Gifts: A
Discussion of Net Gifts and Net Net Gifts
This presentation derives from and builds upon
the article by Tiffany Carmona, “Client Out of
Exemption? Consider a Net Gift,” which was
published in the July/August 2014 issue of
Probate & Property Magazine. The presentation
will address net gifts and “net, net gifts” (with
a brief discussion of the 2013 Steinberg v.
Commissioner Tax Court case), in the context of
transfer taxes and income taxes, using examples
and mathematical models and charts to compare
planning options using net gifts with other gift
and sale planning options.
Program Chair, Moderator and Speaker: Ryan
Walsh, Hamilton Thies & Lorch LLP, Chicago, IL
Speaker: Tiffany Carmona, Bessemer Trust
Company, Chicago, IL
1:45 - 3 p.m.
What Every Estate Planner Should Know
About Undue Influence: Recognizing It,
Insulating It, Planning Against It...and
Litigating It
People with estates both big and small can be
vulnerable to undue influence, which is becoming a
more prevalent basis for litigation to attack estate
plans. It is increasingly important for attorneys to
understand and identify vulnerabilities and the
indicia of undue influence. This presentation will
explore:
■■
■■
■■
The issue of competency versus undue
influence;
Recommended options and best practices to
protect the integrity of an estate plan; and
Ins and outs of litigating undue influence
cases.
Program Chair and Moderator: Sharon Klein,
Wilmington Trust, N.A., New York, NY
Speakers: Sandra D. Glazier, Lipson, Neilson,
Cole, Seltzer & Garin, P.C., Bloomfield Hills,
MI; Thomas F. Sweeney, Clark Hill PLC,
Birmingham, MI; and Thomas M. Dixon, Clark
Hill PLC, Detroit, MI
Get Ready: Global Tax Enforcement is on
the Rise for High-Wealth Taxpayers
International cooperation among tax authorities
is growing and will have an ever-increasing
impact on high-wealth taxpayers. Australia, the
U.K., Canada and other countries all have units
similar to the U.S. Global High Wealth Industry
group. With implementation of FATCA and its
counterparts, the OECD efforts to promote joint
audits among member countries, and growth
of the Joint International Tax Shelter Information
Centre, the traditional audit landscape is rapidly
changing. Taxpayers and their advisors must
learn to handle tax compliance issues and
potential controversies in a fully coordinated
manner rather than managing single issues in
isolation. Global tax enforcement is coming fast
to an audit near you!
Program Chair: Jenny Johnson, Holland &
Knight LLP, Chicago, IL
Moderator: Guinevere Moore, Holland & Knight
LLP, Chicago, IL
Speakers: Richard Fultz, Ernst & Young,
Washington, D.C.; Invited: James Fee, Internal
Revenue Service Chief Counsel, Philadelphia,
PA; and Invited: Gloria Sullivan, Director of Field
Operation, Internal Revenue Service Global
High Wealth, Oakland, CA
3:15 - 4:30 p.m.
Looking to the Future: The Modern Practice
Scientific and technological advances are
occurring at a rapid pace. We as estate planners
often cavalierly discuss trusts designed to last
for hundreds of years, but do we have any idea
what the world will look like in 100 years or
360 years? Building on their article, "To Boldly
Go Where No Man (or Woman) Has Gone
Before" (published September 2014 in Trust
& Estates magazine), panelists will have fun
exploring the future and looking at the distant
past and considering:
■■
■■
■■
■■
Changing definitions of family;
Increasing life expectancy;
Artificial intelligence and cloning; and
Out-of-this-world planning.
Program Chair and Speaker: N. Todd
Angkatavanich, Withers Bergman LLP,
Greenwich, CT
Moderator and Speaker: Jonathan G. Blattmachr,
Pioneer Wealth Partners LLC, New York, NY
Speakers: Carole M. Bass, Moses & Singer
LLP, New York, NY; and James I. Dougherty,
Withers Bergman LLP, New Haven, CT
16
Joint Program with ABA Section of International Law
Ethics programs
TRUST & ESTATE Symposium
Friday, May 1
Source: 2013 Spring Symposia Survey
Thursday, April 30
3:15 - 4:30 p.m.
Cross-Border Investment in Financial
Assets: Structuring and Compliance
Considerations
Much consideration is given to proper structuring
of inbound and outbound investments in
real property. But what about those non-dirt
investments? This panel will examine various tax
efficient structures for cross-border investment in
financial assets, with consideration of managing
(and minimizing) complex compliance obligations.
Program Chair: Stephanie Loomis-Price,
Winstead PC, Houston, TX
Moderator: Raj A. Malviya, Miller Johnson,
Grand Rapids, MI
Speakers: Dina Kapur Sanna, Day Pitney, New
York, NY; and Gavin Leckie, J.P. Morgan Private
Bank, New York, NY
3:15 - 4:30 p.m.
Letters, Notes and Napkins: Harmless Error
and Writings Intended as Wills
Traditionally, courts have required strict
compliance with Wills Act formalities and have
automatically invalidated defectively-executed
wills. However, the harmless error doctrine as
set forth in the Uniform Probate Code allows for
a non-complying will to be admitted to probate
if the proponent can establish that a document
or writing was intended by the decedent to be
his or her will. With the erosion in testamentary
formalities and the rise in individuals engaging
in do-it-yourself estate planning, this issue of
writings intended as wills continues to evolve—
and provide fertile ground for estate litigation.
This has led to such items as DVDs, post-it
notes, birthday cards, suicide notes, computer
tablets, and the like presented to courts—and
allowed—as writings intended as wills. This
program will consider:
■■
■■
■■
The traditional (and majority) approach
of courts to require compliance with
testamentary formalities;
An analysis of the harmless error doctrine; and
The emerging application of this doctrine to
admit non-traditional documents to probate.
Program Chair and Speaker: Anthony R.
La Ratta, Archer & Greiner, P.C., Haddonfield, NJ
Moderator: Steven K. Mignogna, Archer &
Greiner, P.C., Haddonfield, NJ
Speakers: Jessica Uzcategui, Sacks, Glazier,
Franklin & Lodise, Los Angeles, CA; and David
Skidmore, Warner, Norcross & Judd, LLP,
Grand Rapids, MI
86% of attendees find
sponsor information and
services beneficial
8 - 9:30 a.m.
Income & Transfer Tax Planning Group
Part 1: Pre-Immigration Planning—The
Intersection of Immigration and Tax Law
Part 2: Rescuing the Client who Failed to
Plan or File the Required Forms
Part 1: Pre-Immigration Planning—The
Intersection of Immigration and Tax Law
Clients considering a move to the U.S. face a host
of complex legal issues. From the immigration
perspective they may be considering a visa, green
card or even eventual citizenship. From the tax
perspective, both pitfalls and opportunities await,
including the creation of pre-immigration trusts
for transfer tax purposes and income tax planning
to avoid U.S. taxation on pre-immigration gains.
Additionally, inbound clients must be advised
of the complex reporting obligations they will
face. This panel will draw on expertise from both
perspectives to provide practical insights on
planning for these clients.
Program Chair: Scott Bowman, Proskauer
Rose LLP, Boca Raton, FL
Speakers: Mary Akkerman, Lindquist & Vennum,
Sioux Falls, SD; Steve Trow, Trow & Rahal, PC,
Washington, D.C.; and Benjamin Wright, Ernst
and Young, Washington, D.C.
Part 2: Rescuing the Client who Failed to
Plan or File the Required Forms
What do you do if your client didn’t follow
the advice offered in Part I? Learn about the
common pitfalls practitioners face in completing
the required forms, when a mistake requires
more than simply filing a delinquent form, how
to choose the right type of disclosure program
for a client, and the strategies and risks
involved in the Offshore Voluntary Disclosure
Program, the Offshore Streamlined Program,
the Domestic Streamlined Program, and the
Delinquent Return Procedures.
Program Chair: Scott Bowman, Proskauer
Rose LLP, Boca Raton, FL
Speakers: Travis Greaves, Caplin & Drysdale,
Washington, D.C.; Harold Katz, Katz LLC,
Chicago, IL; and Severiano Ortiz, Holland &
Knight LLP, Chicago, IL
Joint Program with ABA Section of International Law
Ethics programs
17
TRUST & ESTATE Symposium
Friday, May 1
Program Chair: Grace Allison, University of
New Mexico, Albuquerque, NM
Speakers: Susan Abbott, Goodwin Procter,
Boston, MA; Toni Ann Kruse, McDermott, Will
& Emery LLP, New York, NY; Catherine Shea,
The International Center for Not-for-Profit Law,
Washington, D.C.; and David Shevlin, Simpson,
Thacher & Bartlett, New York, NY
9:45 - 11:15 a.m.
Income & Transfer Tax Planning Group
Part 3: Hot Topics (U.S. Dept. of Treasury
and IRS Appeals)
Part 4: Novel Tax and Estate Planning
Ideas
Part 5: Always Wanted to Chat with a Tax
Court Judge?
Part 3: Hot Topics (U.S. Dept. of Treasury
and IRS Appeals)
This presentation will address hot topics in case
law, at the United States Department of Treasury
and at IRS. Appeals, including an interactive
discussion with a key leader at Treasury, as
well as an appeals officer at the IRS about
issues spotted in audits, trends in the field, best
practices for practitioners, and the new AJAC
guidelines. This panel will discuss how to present
new issues or new information not considered by
Exam, pre-conference meetings, communications
between Appeals and Exam, and statutes of
limitation.
Program Chair and Moderator: Stephanie
Loomis-Price, Winstead PC, Houston, TX
Moderator: Keri Brown, Baker Botts LLP,
Houston, TX
Speakers: Cathy Hughes, United States
Treasury, Washington, D.C.; and Joseph Ali,
Internal Revenue Service, Philadelphia, PA
18
Part 4: Novel Tax and Estate Planning Ideas
Our panelists will each present a novel idea
in the area of tax or estate planning. Panelists
will have a good faith belief that their ideas will
survive IRS scrutiny, but they are encouraged
to boldly discuss ideas that have not been
exhaustively researched or tested and may prove
to be evolutionary dead ends from a planning
point of view. The audience will be asked to
participate in discussions and then vote on each
idea as to its likely scrutiny survival.
Program Chair: Stephanie Loomis-Price,
Winstead PC, Houston, TX
Speakers: Stephen Liss, UBS Financial
Services, Inc., New York, NY; Christine Quigley,
Holland & Knight LLP, Chicago, IL; and Paul
Lee, Alliance Bernstein, New York, NY
Part 5: Always Wanted to Chat with a Tax
Court Judge?
Group Chair Stephanie Loomis-Price will moderate
a discussion with Judge Foley on issues of interest
in the United States Tax Court. Discussion points
will likely be pre-determined. If you have a question
you would like to have posed to the Judge, please
submit it to sloomisprice@winstead.com.
Program Chair and Moderator: Stephanie
Loomis-Price, Winstead PC, Houston, TX
Speaker: The Honorable Maurice B. Foley,
United States Tax Court, Washington, D.C.
Of the 2014 Meeting attendees:
46%
Trust & Estate Attorneys
42%
Real Property Attorneys
12%
Practice both Real Property,
and Trust & Estate Law
Joint Program with ABA Section of International Law
Ethics programs
Source: 2013 Spring Symposia Survey
8 - 9:30 a.m.
Charitable Planning and Organizations
Group
International Philanthropy and Your
Clients: Rules to Give By
Your clients are increasingly thinking globally
when planning significant charitable transfers.
This panel will present a far-reaching program
that includes those on the front lines of
international philanthropy as well as innovative
professional advisors.
TRUST & ESTATE Symposium
Friday, May 1
9:45 - 11:15 a.m.
Employee Benefit Plans and Other
Compensation Arrangements Group
Part 1: Same-Sex Marriages and
Domestic Partnerships—Lessons Learned,
Unanswered Questions and Best Practices
Part 2: Protection of Inherited IRA and
Other Retirement Plan Assets From
Creditors After Clark v. Rameker
Part 1: Same-Sex Marriages and
Domestic Partnerships: Lessons Learned,
Unanswered Questions and Best Practices
In striking down Section 3 of the federal
Defense of Marriage Act (DOMA), the Supreme
Court ruled that same-sex couples are legally
entitled to the same benefits under federal law
as all other married couples. This session will
address how “equal” LGBT individuals really are
and what impact this decision had on employee
benefits. Specifically:
■■
■■
■■
■■
■■
■■
LGBT individuals, family, estate, benefit and
asset protection planning issues generally;
What Windsor’s removal of Section 3 of
DOMA did and didn’t fix;
Immigration issues impacting same-sex
marriages and domestic partnerships;
What guidance is needed from the IRS and
other agencies;
Employee benefits rights and planning for
same-sex couples; and
Special LGBT employee benefit distribution,
asset protection, estate and other related issues.
Program Chair and Speaker: Elizabeth
Ysla Leight, Society of Professional Benefits
Administrators, Chevy Chase, MD
Moderator: Tara Silver-Malyska, Willis Human
Capital Group, Addison, TX
Speakers: Cynthia Marcotte Stamer, Cynthia
Marcotte Stamer, P.C., Plano, TX; Vanessa
Hernandez, Maynard Cooper & Gale PC,
Birmingham, AL; and William P. La Piana, New
York Law School, New York, NY
Part 2: Protection of Inherited IRA and
Other Retirement Plan Assets From
Creditors After Clark v. Rameker
■■
■■
■■
■■
■■
The benefits and limitations of the “ERISA
Qualified Plan” bankruptcy estate exclusion;
Hazards of relying on state law exemptions
for retirement funds;
Opportunities and pitfalls in naming a
testamentary trust as beneficiary of an IRA or
other retirement account;
Tax and asset protection aspects of naming a
charitable remainder trust as an beneficiary; and
Special concerns for surviving spouses,
including same-sex spouses, who are
beneficiaries of retirement assets.
Program Chair and Speaker: Karen Suhre,
Karen K. Suhre, Attorney at Law, Dallas, TX
Moderators: John Paliga, Gordon Feinblatt,
Baltimore, MD; and Tara Silver-Malyska, Willis
Human Capital Group, Addison, TX
Speakers: Christopher Hoyt, University of Missouri
(Kansas City) School of Law, Kansas City, MO;
David C. Valente, Bove & Langa Law Firm, Boston,
MA; and Damarr M. Butler, Pension Benefit
Guaranty Corporation, Washington, D.C.
1:45 - 3 p.m.
Business Planning Group
Planning to Avoid Indirect and Other
Unanticipated Gifts with Business Entities
The panelists will:
■■
■■
■■
Identify situations in which unanticipated gifts
or deemed gifts can occur in the context of
transactions involving family-held business or
investment entities;
Discussion of recent cases Bross Trucking and
Cavallaro and guidance from Service in CCA
201442053; and
Explore planning to minimize risk of indirect
gifts when structuring new business
opportunities and investments.
Program Chair: Dan McCarthy, Wick Phillips
Gould & Martin, LLP, Fort Worth, TX
Speakers: Ivan Taback, Proskauer Rose LLP,
New York, NY; Sean Aylward, Wolff & Samson,
West Orange, NJ; Dana Foley, Arnold and Porter
LLP, Washington, D.C.; and Marissa Dungey,
Withers Bergman LLP, New Haven, CT
In the aftermath of the Supreme Court’s decision
that inherited IRAs are not exempt “retirement
funds” under the Bankruptcy Code, protecting
inherited retirement assets from creditors has
become much more complex. The panelists will
discuss:
■■
An overview of alternate Bankruptcy Code
exclusions and exemptions;
Joint Program with ABA Section of International Law
Ethics programs
19
TRUST & ESTATE Symposium
Friday, May 1
1:45 - 3 p.m.
3:15 - 4:30 p.m.
Non-Tax Estate Planning Considerations
Group and Elder Law, Disability Planning
and Bioethics Group
Assisted Reproductive Technology: Issues
that Estate Planners are Not Talking About
but Should Be
Assisted Reproductive Technology (“ART”) is
becoming more commonplace and the issues
surrounding it are certain to become more
important to estate planners in the years to
come. Topics covered will include:
■■
■■
■■
■■
■■
Potential conflicts of interest in thirdparty reproduction, highlighting the roles
of attorneys and health professionals in
resolving these conflicts, including how
health professionals can assist attorneys who
represent clients with ART concerns;
Developments in the ART area that make
it more likely that estate planning clients
(or their children) will leave frozen genetic
material in their estates;
Various methods of disposition of genetic
material, as well as considerations of what
happens when an estate or trust owns
genetic material;
Status of beneficiaries conceived by ART; and
Estate/trust administration complexities
involved in dealing with future beneficiaries
conceived by ART.
Program Chair: Tasha Dickinson, Jones, Foster,
Johnston & Stubbs, P.A., West Palm Beach, FL
Speakers: Kristine Knaplund, Pepperdine
University, Malibu, CA; and Cara Koss, Arnold &
Porter, LLP, Washington, D.C.
Litigation, Ethics and Malpractice Group
Program
Go Where No Ethics Have Gone
Before: Staying On the Right Course
in an Expanding Universe of Technology
We depend on modern tools in our practices
while often taking them for granted. But the
ABA Model Rules of Professional Conduct
now tells us to “keep abreast of changes in the
law and its practice, including the benefits and
risks associated with relevant technology.” How
can we keep up - and avoid potential ethical
breaches and malpractice claims - as these
technological advances affect our delivery of
services and our communications with clients,
colleagues, and the public? Using hypotheticals
and illustrations, the panelists will suggest how
the Trust & Estate lawyer (whether a planner
or litigator or both) may navigate through the
increasingly complex ethical minefields created
by these developments. The panel will address
such issues as:
■■
■■
■■
■■
Uses and abuses of social media;
Practicing from “the cloud”;
Preserving client confidentiality; and
Multi-jurisdictional practice.
Program Chair and Speaker: John T. Rogers,
Jr., Seyfarth Shaw LLP, Los Angeles, CA
Moderator and Speaker: Steven K. Mignona,
Archer & Greiner, P.C., Haddonfield, NJ
Speakers: Patricia H. Char, K & L Gates LLP,
Seattle, WA; and David E. Lieberman, Levin
Schreder & Carey, Ltd., Chicago, IL
3:15 - 4:30 p.m.
Non-Tax Estate Planning Considerations
Group Program
Non-Tax Hot Topics with Emphasis on
Uniform Trust Code
This program will explore:
■■
■■
■■
Court decisions involving the Uniform Trust
Code across the country;
Hot topics of a non-tax variety; and
Latest retirement plan disclosure
requirements.
Program Chair and Moderator: Robert N.
Karelitz, Fiduciary Trust Company, Boston, MA
Speakers: Lee-Ford Tritt, University of Florida
Levin College of Law, Gainesville, FL; Mark
Cohen, Cohen and Burnett, PC, McLean, VA;
Stacy K. Mullaney, Fiduciary Trust Company,
Boston, MA; Vanessa Hernandez, Maynard
Cooper & Gale, PC, Birmingham, AL; and Lori
Oliphant, Winstead, PC, Dallas, TX
20
Joint Program with ABA Section of International Law
Ethics programs
R egistr ation
Symposi a R egist r at ion Fee
The registration fee includes access to all programs and meetings,
one flash drive with all CLE program materials, continental
breakfast (both days), refreshments during scheduled breaks, and
a reception with the sponsors. Your registration fee allows you to
attend any of the Section of International Law’s Spring Meeting
programs at the Hyatt Regency on Wednesday, April 29. Only
registered attendees may purchase tickets to special events.
Rates
General Attendee
$650
ABA Member
$625
$535
RPTE Member
$575
(On or before
March 20, 2015)
One Day Symposia Admission
$315
First Time Attendee
$400
Speaker/Academic Attendee
$325
Law Student Attendee
No Charge
First Time Attendee of a Minority
Bar Association
No Charge
Program Materials Only
$95
(After March 20, 2015)
No Charge
Real Estate Basics
(pre-registration required)
Ticketed Events
Thursday, April 30
Guest Breakfast
$25
Thursday, April 30
Capitol Steps Performance and Lunch
$50
Thursday, April 30
Symposia Reception at the National Museum
of American History
$25
Thursday, April 30
Guest ticket to Symposia Reception
$75
Friday, May 1
Guest Breakfast
$25
Friday, May 1
Group and Committee Lunches
$25
As always, children under 12 are free to attend any events related to the Spring Symposia.
Registering Online
Register online at www.ambar.org/rptesymposia. Members will need an ABA
ID number, located on your ABA membership card or on the mailing label above
your name on this brochure. Non-ABA members may register online by creating
a new customer account. You can also join the Section to take advantage of
the discounted member rates. Please contact (800) 285-2221 if you need help
with the online registration system. Online registration closes Friday, April 10.
On-site registration will include an additional $50 administrative fee and will
take place at the Capital Hilton during the following hours:
Wednesday, April 29
1 – 5 p.m.
Thursday, April 30
7 a.m. – 5 p.m.
Friday, May 1
7 a.m. – 4 p.m.
For more information
regarding registration, please
contact Michael Kesler at
(312) 988-5260.
Cancellation Policy
Requests for refunds must be made in writing and emailed to Michael.Kesler@
americanbar.org by April 10, 2015. A $75 administrative fee will be deducted from
the refund. The Section will gladly accept substitute registrants for cancellations
received after
April
10, 2015;
however,
ambar.org/rptesymposia
spring
symposia
2015 CLE
meeting refunds will not be given after that date.
21
Gener a l Infor m ation
Program Materials
Meeting materials will be available to paid
attendees in the following formats:
• Mobile App: A mobile meeting app with
complete program information, including
written materials, will be available for
download.
• Web: A link to the materials on the RPTE
website will be available to attendees for
downloading or printing.
• Flash Drive: Included in attendee’s
registration packet.
• Print kiosk: Available on-site at the
meeting.
All registered attendees will receive a link to
program materials, information about the mobile
app, and additional meeting information by email
approximately two weeks prior to the meeting.
If you are unable to attend the Symposia, a flash
drive of the program materials is available for
$95. Flash drives may be purchased through
the online registration system, www.ambar.org/
rptesymposia, by choosing the “Materials Only”
option.
Airline Information
Discounted airfares are available from ABA
Orbitz for Business, including ABA negotiated
meeting discounts on American, United, Delta,
and Virgin America Airlines. To book online, go to
www.americanbar.org/travel click on the Orbitz
for Business logo at the top of the page, and
read the instructions under the “Travel Paid by
Self” box. For assistance with online or offline
reservations using the ABA Orbitz for Business
website, call toll free 877-222-4185.
Discounts can also be obtained directly from the
airlines.
American: Call 800-433-1790, Code
A5414SS (not available online);
United: Call 800-426-1122, Agreement
Code: 461920Z, Code: ZR45, Online
Discount Code: ZR45461920;
Delta Airlines: Call 800-328-1111 or visit
www.delta.com and use Meeting Event
Code NMFUD (after 2/28 use NMHK5) for
domestic, Meeting Event Code NMGGY for
international;
Virgin America Airlines: www.virginamerica.
com, use Discount Code VXABA312.
22
Hotel Reservations
All Symposia meetings and events will take
place at the Capital Hilton, 1001 16th Street
Northwest, Washington, D.C. A block of
sleeping rooms has been reserved at the Capital
Hilton from Tuesday, April 28, 2015, through
Sunday, May 3, 2015, at a group rate of $299
per night for a single or double room. The group
rates are guaranteed until the block is full or until
5 p.m. CST, Tuesday, April 7, 2015. Reservations
received after 5 p.m. on April 7, 2015, will be
based on availability. If you would like to make
a reservation before or after the blocked dates,
please call the hotel directly at 202-393-1000
and ask for Reservations.
To Book Online:
https://resweb.passkey.com/go/ABAS
Step 1: Clink link to “Make a Reservation”
and then click “Attendee”
Step 2: Enter dates traveling, # of people
To Call In
Please call the hotel directly at 202393-1000, and ask for the reservations
department. When speaking to the agent,
please reference “Real Property, Trust &
Estate Law 2015 Spring Symposia Meeting”
to make a reservation in
the block.
CLE Credit
The ABA directly applies for and ordinarily
receives CLE credit for ABA programs in AK,
AL, AR, AZ, CA, CO, DE, GA, GU, HI, IA, IL,
IN, KS, KY, LA, MN, MS, MO, MT, NH, NM, NV,
NY, NC, ND, OH, OK, OR, PA, SC, TN, TX,
UT, VT, VA, VI, WA, WI, and WV. These states
sometimes do not approve a program for credit
before the program occurs. This transitional
program is approved for both newly admitted
and experienced attorneys in NY. Attorneys
may be eligible to receive CLE credit through
reciprocity or attorney self-submission in
other states. For more information about CLE
accreditation in your state, visit
www.ambar.org/rptesymposia.
Conference Attire
Business casual is recommended for Symposia
attendees.
Joint Program with ABA Section of International Law
Ethics programs
Sponsors
The Section acknowledges the generous support of our sponsors
for their involvement in this year’s Spring Symposia.
Silver
Bronze
Lexis Practice Advisor
®
6287+'$.27$
75867&203$1<//&
Law Firms
Archer & Greiner P.C.
Ballard Spahr LLP
Gordon, Fournaris & Mammarella, P.A.
LeClairRyan
McGuireWoods LLP
Moses & Singer, LLP
In-kind Sponsor
National Association of Certified
Valuators and Analysts
ABA Solo, Small Firm & General
Practice
Division
ambar.org/rptesymposia
spring
symposia
Richards Layton & Finger, P.A.
Sacks, Glazier, Franklin & Lodise LLP
Saul Ewing LLP
The Williams Law Firm, P.A.
Wolf Haldenstein Adler Freeman & Herz LLP
Meet Our Symposia Sponsors
Visit the expo to learn more about the companies that
sponsor the Symposia and the services they provide. Their
support is very valuable to us and we encourage you to
take
of their presence at the Symposia.
2015
CLE advantage
meeting
23
American Bar Association
Section of Real Property,
Trust & Estate Law
Wash i ngton, D.C .
2015 CLE meeting
T h u r sday, A pr i l 30 — Fr i day, M ay 1
27 t h a n n ua l c a pi ta l h i lton
spr ing symposia
Estat e Pla n n i ng a n d R ea l Propert y
Register Now
www.ambar.org/rptesymposia
American Bar Association
321 North Clark Street
Chicago, IL 60654-7598
Non-Profit ORG.
U.S. Postage
Paid
Palatine, il
Permit No. 218