Group and Committee News: Non-Tax Estate Planning Considerations Group
RPTE eReport newsletter

October 2013

Group and Committee News

Non-Tax Estate Planning Considerations Group

The Non-Tax Estate Planning Considerations Group has six committees based on a negative (Non-Tax), but they are otherwise not directly related to each other. The Chairs for this Group are Mary O’Reilly and David Neufeld, and the Vice Chairs are Bob Karelitz and David Slenn. Join this Group in this link.

The Uniform Acts for Trust and Trust Law Committee
This committee focuses on the work of the National Conference of Commissioners on Uniform State Laws (NCCUSL) that impacts the probate and trust area. This committee is led by Co-Chairs Mark Cohen and Josh Tate and Vice Chairs Alison Kelly Hutchinson, Ben Orzeske and Michael Kerr. The committee held its first call with a discussion of the proposed Uniform Trust Protector Act, led by Turney Berry, on September 12th. The committee will meet at the Fall Leadership Meeting in November and will discuss the latest updates to the Uniform Trust Code, the Uniform Powers of Appointment Act and other topics of interest. Other acts under consideration are the Fiduciary Access to Digital Assets Act and the Trust Decanting Act.

The Insurance and Financial Planning Committee
This committee focuses on all types of insurance and financial products and concepts as they relate to estate planning and trust administration. The committee is led by Co-Chairs Anne Kelley Russell and Melvin A. Warshaw and Vice Chairs Jay David Adkisson and David F. Sterling. The committee finished the 2012-2013 bar year on a strong note with timely and compelling presentations regarding (1) the taxation of annuity transactions and (2) recent developments in life insurance planning. The committee will continue its focus on the relevance of insurance and financial planning to emerging practice management issues and business opportunities through its submission of a proposal for the 2014 Spring Symposia, co-sponsored by the Committee on Captive Insurance Companies in the Business Law Section entitled “Estate Planning Considerations of Captive Insurance Companies”. This program will focus upon the growing number of captive insurance companies that are utilized by closely-held businesses, how estate planners should consider captive insurance companies within the overall estate plan and estate planning advantages and pitfalls. The committee also plans to host committee monthly calls on Captive Insurance Companies in Estate Planning, Policy Management and Administration and Insurance Based Solutions Determinative of Client’s Ownership Experience, and Fiduciary Liability of ILIT Trustees and Steps to Mitigate.

The Economics and Technology of the Practice Committee
This committee explores ways to keep current on technological developments in the practice and to maintain a profitable, service-oriented and personally rewarding estate planning practice. The committee is led by Co-Chairs Joe Hodges and Karin Prangley and Vice Chairs Rochelle Haller and Anne Coventry. The committee is excited to begin the new bar year with several committee calls of current interest, including a call led by author Donald H. Kelley on “The Electronic Practice” on Tuesday, November 19th, at 4 pm ET. The committee is also assisting with the Uniform Law Commission’s study on fiduciary access to digital assets and will have an update on these efforts during their December call. The committee is currently looking for assistance with a fresh look for its website. If you are interested in assisting with this endeavor, or have an idea for another committee project, please contact Co-Chair Karin Prangley at

The Asset Protection Committee
This committee focuses on planning techniques that are available to attorneys to assist their clients in the protection and preservation of wealth. The committee is led by Co-Chairs Melissa Langa and Michael Gordon and Vice Chairs Aaron Byrd, Jonathan Gopman and Bruce Gordon. The committee is working on updating the content of its website, which will include summaries of the domestic self-settled asset protection trust statutes available in various jurisdictions permitting this planning technique. The committee welcomes volunteers to assist in the preparation of the summaries. The committee will be meeting at the Fall Leadership Meeting to discuss additional objectives for the coming year.

The Emotional and Psychological Issues in Estate Planning Committee
This committee assists the estate planning bar in understanding and responding to the interpersonal and emotional issues often encountered in the estate planning process. It is led by Co-Chairs William Andrews and Robert Steele and Vice Chairs Tasha Dickinson and Beth Wood. The committee hosted a Group call in January titled “A Psychiatrist’s Guide to Succession Planning, Including Family Businesses with Family Baggage”, led by Mark Heitner, MD, MBA. The committee also hosted a well-attended and lively call in April titled “Psychological and Emotional Challengers of Getting Clients into the Estate Planner’s Office without the Fear of Estate Tax” which was moderated by Martin M. Shenkman, assisted by other committee members and featured a panel of outside speakers Patricia A. Maisano and Cynthia Gartman, the CEO/Founder of IKOR, USA, a business that serves seniors and the disabled, offering medically based patient advocacy and guardianship services and Peggy Hoyt, a board certified Elder Lawyer.

The Non-Tax Issues Affecting the Planning and Administration of Estates and Trusts Committee
This committee focuses on the other issues that surround and influence estates and trusts outside of taxes. The committee Co-Chairs are Liz Ochoa and Mark Parthemer, and the Vice Chairs are Carole Bass, Lee-Ford Tritt and Paulina Mejia. The leadership is planning topics for the quarterly committee calls. Mark Parthemer is a co-presenter on “Top Ten Estate Planning Blunders”, an eCLE on October 15th. Additionally, some members of the committee have been and will be presenters for the RPTE Paralegal eLearning Series. The last committee call in July was “Are you my mommy? How reproductive technology affects estate planning for traditional and non-traditional families”. During this call, Cara Koss and Carole Bass discussed assisted reproductive technology and its impact on the definition of children and descendants and how state mini-DOMA’s can affect planning. In addition, Lee-Ford Tritt hosted a Group call on hot topics. The Committee leadership has also written articles for Probate and Property and eReport including “Shelf GRATs Protect Against Rising Rates and Adverse Tax Law Changes” and “What Duties do Trustees owe the Remainder Beneficiaries of Revocable Trusts?”. Last but not least, Lee-Ford Tritt and Javier Tapia presented an estate planning potpourri at the 2013 Spring CLE Symposia.

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American Bar AssociationPublished in the RPTE eReport, October 2013. © 2013 by the American Bar Association. All rights reserved. This information or any portion thereof may not be copied or disseminated in any form or by any means or stored in an electronic database or retrieval system without the express written consent of the American Bar Association.
The materials contained herein represent the opinions of the authors and editors and should not be construed to be those of either the American Bar Association or The ABA Section of Real Property, Trust and Estate Law unless adopted pursuant to the bylaws of the Association. Nothing contained herein is to be considered as the rendering of legal advice for specific cases and readers are responsible for obtaining such advice from their own legal counsel. These materials and any forms and agreements herein are intended for educational and informational purposes only. The authors and other contributors to the RPTE eReport are solely responsible for the content of their submissions, including the accuracy of citations to legal resource materials.