RPTE eReport Spring 2018


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.

Young Lawyers: Apply Today to Become an RPTE Fellow

The ABA Section of Real Property, Trust and Estate Law Fellows Program encourages the active involvement and participation of young lawyers in Section activities. The goal of the program is to give young lawyers an opportunity to become involved in the substantive work of the RPTE Section, while developing into future leaders. Complete the application today and get involved with the Section.

ABA Connect

A place to network, exchange ideas, get advice, and interact with fellow lawyers and legal professionals who share similar areas of interest with ABA Connect.


ABA Section of Real Property, Trust and Estate Law has partnered with ModioLegal, which converts news and current awareness content to a same-day, word-for-word, article-specific, human-narrated audio format that you can access through your smart phones. Listen to free audio editions of Probate & Property and eReport through ModioLegal

WealthCounsel and the American Bar Association Are Now Partners!

With 160 years of combined experience empowering attorneys, this new partnership provides members of the American Bar Association an exclusive incentive to become WealthCounsel members.To celebrate this collaborative partnership, WealthCounsel is offering incentives to RPTE members of the American Bar Association looking to begin a membership with Wealth Counsel.

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


trust and estate

Estate Tax Changes Past, Present, and Future

Ronald D. Aucutt
This extensive outline is a review of the history of the modern federal estate tax, now updated to incorporate the significant changes made by the 2017 Tax Act.

Understanding “By Representation,” “Per Stirpes,” and “Per Capita” Dispositions: How Inheritance Gets Complex When Children Predecease Parents

Neil V. Carbone
Neil V. Carbone examines the complexities of dispositions to “issue” when children predecease their parents, leaving their own children who may inherit in their place.  The result is particularly complex when more than one child predeceases the parents.

IRS Announces End to Offshore Voluntary Disclosure Program

Krista Hartwell
On March 13, 2018, the Internal Revenue Service  announced that it shortly will end the 2014 Offshore Voluntary Disclosure Program.  The IRS is urging taxpayers with undisclosed foreign assets to come forward before the OVDP closes on September 28, 2018.

Maximizing the Increased Federal Transfer Tax Exemptions

Marissa Dungey, James I Dougherty, and Ashley Slisz
Maximizing the Increased Federal Transfer Tax Exemptions – authors Marissa Dungey, James I Dougherty, and Ashley Slisz examine some of the opportunities available due to the increased exemptions, and emphasize planning options that are important as a result of changes in income taxation under the new tax act.

Fiduciary Rule Vacated: Transition Relief Extended

Krisa Benskin
The United States Department of Labor issued regulations in 2016 requiring anyone paid to give investment advice to retirement savers to follow fiduciary standards of conduct,  Court challenges and the new administration have had a great impact on these regulations.  Krisa Benskin discusses these developments and the current status of the regulations.





real property

How A Lender Reviews a Reciprocal Easement Agreement

Joshua Stein
A comprehensive list of common REA provisions as viewed from a lender’s perspective. 

How Hard Can It Be To Exercise a Lease Renewal Option?

Joshua Stein
Failure to properly exercise renewal rights can lead to unwanted consequences. 

What to Do If A Tenant Claims A Co-Tenancy Violation

Daniel J. Villalpando
In this article Dan Villalpando provides an overview of co-tenancy provisions and summarizes issues for a landlord to consider when a tenant claims a violation of such a provision. 


Technology & Law Practice Management  TECHNOLOGY AND PRACTICE

Email Communications and Electronic Data: Considerations for All Lawyers

Martin M. Shenkman, Esq. and Suzanne Thau, Esq.
With the proliferation of mobile devices, more attorneys than ever are conducting their practices on smartphones or tablets, and storing information in the cloud.  Martin Shenkman and Suzanne Thau examine a recent American Bar Association ethics opinion which identifies related issues and help practitioners evaluate cybersecurity and privilege issues. 



Technology & Law Practice Management  GROUP AND COMMITTEE NEWS

trust and estate

Charitable Planning and Organizations Group

The Charitable Planning and Organizations Group has had a busy and productive spring. In March, we submitted comments to Treasury on Notice 2017-73 about donor-advised funds. The comments are available Group’s webpage. We had the opportunity to meet and discuss our comments with Treasury officials in person in April. Members of RPTE’s Conservation Easements Task Force joined us for the meeting at Treasury to discuss their upcoming report on conservation easements.

In May, our Group presented two CLE programs at the Spring Symposium in Orlando. Ruth Madrigal and Kim Heyman presented on program-related investments in the context of real estate developments. Chris Hoyt, Sam Hercules (of the Fiduciary Income Tax Committee), and Stevie Casteel spoke about obtaining income tax benefits from charitable bequests.

Read more about the Group.

real property

Law Practice Management Group

The Law Practice Management Group is devoted to educating and assisting members regarding various issues that may not be directly related to real property law, but are nonetheless important to the practice. For example, the Litigation/Alternative Dispute Resolution Committee provides its members with resources and programming regarding issues that may result in litigation, and procedural strategies for handling disputes. The Technology Committee provides programming and other resources to its members on the dynamic world of technology as it relates to the practice of law. The Solo/Small Firm Committee and the Ethics and Professionalism Committee likewise provide resources in their respective areas.

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

Leveraging Life Insurance Premium Payments: Using Split-Dollar and Related Party Premium Financing Techniques

Lawrence Brody and Donald O. Jansen

Split-dollar financing of life insurance premium payments is useful in a situation where one person or entity has the cash to pay the premiums and another has the need for life insurance coverage. In recent years, these arrangements have been used in a wealth transfer context, allowing the annual gift to the ILIT to be much less than the entire premium payment. This book examines and explains the rules for the premium financing regimes as well as the tax consequences and planning techniques of each.


Purchase this book today!

Regular price: $139.95
RPTE member price: $119.95

Book of the Month

A Practical Guide to Commercial Real Estate Transactions: From Contract to Closing, Third Edition

Gregory M. Stein, Morton P. Fisher Jr., and Michael D Goodwin

Understand how to effectively handle a commercial real estate deal with this practical, clearly written guide. Useful for attorneys with all levels of experience in real estate transactions, the authors explain all aspects of a real estate transaction, focusing on the drafting, negotiation, and revision needed to get the deal done.

Purchase this book today!

Regular price: $169.95
RPTE member price: $139.95

Young Lawyers Network  YOUNG LAWYERS NETWORK

RPTE Fellows Program-Applications Due June 8

The ABA Section of Real Property, Trust and Estate Law Fellows Program encourages the active involvement and participation of young lawyers in Section activities. The goal of the program is to give young lawyers an opportunity to become involved in the substantive work of the RPTE Section, while developing into future leaders. The application deadline for the 2018–2020 program is June 8, 2018.

Law Students  LAW STUDENTS

Free Law Student Memebership

Dues are FREE for law students enrolled in ABA-approved law schools. Students may join up to five of these groups for FREE!

Downloads  DOWNLOAD


Downloads LEARN ABOUT eReport

The eReport is the quarterly 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!