RPTE November eReport


Skills Training for Estate Planners

This is the ideal estate planning CLE program for both new and experienced lawyers. Young or transitioning lawyers new to the practice will receive a strong educational experience focused on the "how to" of estate planning in the program's Fundamentals course; while more experienced lawyers will appreciate the opportunity to further expand their knowledge in the program's Advanced Topics course. Information on how to register for the summer 2018 program coming soon.

Save the Date: Spring Symposia in Orlando 2018

We look forward to seeing many of you there on May 9–12, 2018. In keeping with the program location, our programing is built around the theme of "Its Not Such a Small World After All". More details including how to register will be on meeting webpage soon!

Did you miss an eCLE Program?

On-Demand Programming is Now Available! For On-Demand program purchase questions, please contact the ABA Service Center at 800-285-2221.

Join the Discussion on Social Media

Strengthen and extend your existing network of trusted contacts. Join the discussion and stay connected with RPTE via communities on LinkedIn, Facebook, Twitter, and Instagram. Enhance your membership experience and join us today.

FREE Monthly Group and Committee Conference Calls

Group and Committee calls are a complimentary benefit of Section membership and normally are limited to Section members. Prospective members, however, are welcome to join a call without charge to learn more about RPTE Groups and Committees, and how to become involved upon joining the Section.

Articles of Interest  ARTICLES OF INTEREST

real property

Lease vs. License—Practical and Legal Nuances Towards Finding the Right Fit

Howard Sigal
This article includes a discussion of certain lease and license provisions in order to determine the best alternative to documenting an occupancy transaction for "fast-to-market deals."

Real Estate Mezzanine Loan Intercreditor Agreements: Key Negotiation Points Between Senior Lenders and Mezzanine Lenders Where the “Bid-Ask Spread” Has Widened

Bruce E. Prigoff and Michael J. Waters
In this article Bruce E. Prigoff and Michael J. Waters provide an overview of the key areas of negotiation of intercreditor agreements.





trust and estate

IRS Adjusts PreDeceased Spouse’s Estate Tax Exemption in Surviving Spouse’s Estate Tax Audit

John Cummins, Greg Duncan, and Jeremy Gerch
The U. S. Tax Court recently upheld the right of the IRS to adjust the amount of the unused estate tax exemption left by the predeceased spouse when computing the federal estate tax owed by the estate of the surviving spouse. John Cummins, Greg Duncan, and Jeremy Gerch discuss Estate of Sower, 149 T. C. No. 11 (9-11-17)

Expatriate Health Coverage Clarification Act

Tara Silver-Malyska and Mark Voelpel
A vast array of guidance has been developed to address the application of Health Care Reform law to expatriate and inpatriate employees. Tara Silver-Malyska and Mark Voelpel examine numerous challenges in providing health coverage to such employees that complies with Health Care Reform law.

Crowdsource Funding for Humanitarian Needs: Tax and Legal Considerations

Martin M. Shenkman, Bernard A. Krooks, and Jonathan G. Blattmachr
Many people who have suffered from health issues, devastation by hurricanes and other natural disasters, have turned to crowdfunding websites to raise funds. Martin M. Shenkman, Bernard A. Krooks, and Jonathan G. Blattmachr explore some of these numerous and complex issues and the need for guidance on these issues.

Using Power of Attorney Laws To Fight Elder Financial Abuse

Mary Shea Tucker
Elder financial abuse and fiduciary theft are on the rise in the United States. Given the demographics of the aging Baby Boomer population, the growth in these crimes will deprive an increasing number of seniors of their life savings, with no possibility of recovery over time. Mary Tucker examines some of these emerging issues.

Tortious interference with inheritance rights remains an open question in Texas: A summary of Kinsel v. Lindsey, 526 S.W.3d 411 (Tex. 2017)

Kate Dickinson
In Kinsel v. Lindsey, 526 S.W.3d 411 (Tex. 2017), the Texas Supreme Court addressed the issue of whether tortious interference with inheritance rights is a valid cause of action under Texas law. Kate Dickinson examines the case, in which the Court declined to settle a split in the Texas courts of appeal, holding that the parties had an adequate remedy available and it need not recognize a new cause of action.


Articles of Interest  PRACTICE ALERTS

Charitable Planning and Exempt Organizations Group

Anne Kelley Russell
Anne Kelley Russell highlights the work of the Tax Exempt and Government Entities (TE/GE) Division of the Internal Revenue Service, and reviews its 2017 accomplishments and sets forth the Division’s 2018 plans.

Elder Law Insights: ABLE Account Year-End Planning

Zisl Edelson
ABLE accounts allow family members and disabled persons to save money while maintaining important government benefits under a new program enacted by Congress in 2014. Zisl Edelson provides an overview of these new accounts.




Technology & Law Practice Management  GROUP AND COMMITTEE NEWS

real property

Hospitality, Timesharing & Common Interests Development Group

The Hospitality, Timesharing and Common Interests Development Group is a group loosely knit around three Committees: the Hotels, Resorts and Tourism Committee, the Timeshares and Interval Use Committee, and the Common Interest Ownership Development Committee. Because our Group is small, we often work together as a whole. We have been very active, presenting two CLEs at the Spring 2017 Symposium, one on Dealing with Failed Condominium and Timeshare Communities, and one on Short-term Rentals. We also published an article in Probate and Property magazine in Spring of 2017 called “Where are All the Automation Tools for Real Estate Attorneys?” We have submitted a proposal for the Spring 2018 Spring Symposium, on how large-scale real estate like hotels, condominiums and common interest communities need to prepare for and react to disasters, including information on FEMA, insurance coverages that are available, how to use reserves and special assessments to pay for repairs, and “best practices” to protect against or limit damage.

Our Group has monthly calls, both for planning our next project, but also “hot topic” calls with anyone from the Committee who wants to join us, discussing a planned topic of interest to the Group. Please join us.

more about the Group.

Special Investors and Investment Structure Group

The Special Investors and Investment Structure Group is comprised of a diversified number of dynamic and energetic Committees: Partnerships and Limited Liability Companies, Real Estate Investment Trusts, Life Insurance Company Investments, Land Trusts, International Investment in Real Estate, and Federal Taxation of Real Estate. The Group’s Committees have been regular presenters of CLE programs at the annual RPTE Spring Symposia, as well as Hot Topics calls during each bar year. If you are not yet a member of any of our Group’s Committees, we encourage you to join and become one of our many active participants.

Read more about the Group.

trust and estate

Non-Tax Estate Planning Considerations Group

This group is comprised of seven committees that focus upon estate planning and estate and trust administration issues other than taxation.
more about the Group.




Group and Committee membership is free to all RPTE members! Learn more about our nine Real Property Groups and seven Trust and Estate Groups. For questions regarding membership, contact Bunny Lee at (312) 988-5651 or bunny.lee@americanbar.org.



Book of the Month

Mediation for Estate Planners: Managing Family Conflict

Susan N. Gary

Written by a team of experienced attorneys and mediators, this book provides the basic tools to understand and employ mediation within an estate planning practice. It provides practice-proven guidance on recommending mediation to clients, either at the planning stage or soon after a dispute surfaces, so that families may be able to resolve disagreements before entrenched positions are established.

Purchase this book today!

Regular price: $89.95
RPTE member price: $69.95




Book of the Month

Fundamentals of Title Insurance

James L. Gosdin

Introducing the basics of title insurance law and coverage, this book offers a broad overview of what title insurance does and does not do. Written by a leading industry professional, it provides valuable examples and practice pointers throughout.


Purchase this book today!

Regular price: $149.95
RPTE member price: $119.95

Young Lawyers Network  YOUNG LAWYERS NETWORK

2017-2019 Fellows Announced

The Section is excited to announce the 2017–2019 class of RPTE Fellows. After much discussion, the following individuals have been chosen to represent the Section for the 2017–2019 bar years.

Law Students  LAW STUDENTS

RPTE Writing Competition

The goal of the RPTE student writing contest is to encourage and reward law student writing on the subjects of real property or trust and estate law. It is designed to attract students to these law specialties, and to encourage scholarship and interest in these areas. Articles submitted for judging are encouraged to be of timely topics and have not been previously published. This contest is open to all J.D. and LL.M students currently attending an ABA-accredited law school. Entries must be received by the Section no later than May 31, 2018.

Downloads  DOWNLOAD


Downloads LEARN ABOUT eReport

The eReport is the bi-monthly electronic publication of the American Bar Association Real Property, Trust and Estate Law Section. It includes practical information for lawyers working in the real property and estate planning fields, together with news on Section activities and upcoming events. The eReport also provides resources for seasoned and young lawyers and law students to succeed in the practice of law.

For further information on the eReport or to submit an article for publication, please contact Robert Steele (Editor), Cheryl Kelly (Real Property Editor), Anta Cisse-Green (Trust and Estate Editor), or RPTE staff members Bryan Lambert or Monica Larys. Are you interested in reading FAQs on how to get published in the eReport? Download the FAQs here. We welcome your suggestions and submissions!