Merchandise Details
2013 Annual Meeting (Audio CD - Complete Box Set)
Member Price$225.00
Non-Member Price$405.00
Merchandise Description

This set includes 11 programs on 22 CD.  All material in this set were recorded at the
2013 Annual Meeting held March 5-10, 2013 in Maui, Hi

Seminar A: How to Practice Law And Make it to your Child’s Soccer Game, Make it Home in Time for Dinner, Make it to a Ripe Old Age, Make Your Clients Happy, Be Happy Yourself (CLE Ethics)

Do you want to save four weeks of time each year by updating the management of your practice? Panelists will give concrete strategies of how to create time by implementing certain techniques, focusing on techniques for taking new clients, managing the practice efficiently and competently, managing that monster email, and intelligently putting on waivers those clients who make practicing unpleasant. The discussion will include the applicable Model Rules of Professional Conduct.


  • Louis S. Harrison, Chicago, IL
  • Nancy C. Hughes, Birmingham, AL

Seminar B: Decanting: Refining a Vintage Trust

This presentation will discuss what is “decanting” and will compare the various state statutes that currently permit decanting. The discussion will cover the tax consequences of decanting, the fiduciary risks of decanting, the mechanics of decanting, and common situations in which decanting may be useful.


  • Farhad Aghdami, Richmond, VA
  • Susan T. Bart, Chicago, IL
  • M. Patricia Culler, Cleveland, OH

Seminar C: Counseling the 50%: Selected Divorce Issues for the Estate Planner

Divorce is an event in the lives of clients or their children that estate planners must be prepared to deal with. Our panelists will explore what kinds of trust interests constitute assets in divorce proceedings, the issues and complications in drafting in anticipation of divorce and which trusts can be reached by a divorce creditor.


  • Marc A. Chorney, Denver, CO
  • Kim Kamin, Chicago, IL
  • Barry A. Nelson, Aventura, FL

Seminar D: FATF and Circular 230: The Expanding Impact of Federal Initiatives on Legal Ethics (CLE Ethics)

ACTEC Fellows are familiar with the ethical rules that are generally promulgated by the Supreme Courts of the jurisdictions in which they practice. As a result of the issuance of the “covered opinion” rules in 2004, estate and other tax lawyers became familiar as well with Circular 230, largely comprised of a set of ethical rules pertaining to those who practice before the IRS. Now, as a result of the efforts of the Financial Action Task Force or “FATF”, there is a real possibility that there will be federal legislation pertaining to lawyers, the result of which will be to impose a set of obligations that are inconsistent with traditional attorney ethics rules (as reflected in the Model Rules of Professional Conduct). Seminar speakers will address these developments and will consider the ways in which Fellows and the College are helping to shape them.


  • Duncan E. Osborne, Austin, TX
  • John A. Terrill, II, West Conshohocken, PA

Seminar E: Who’s the Spouse and Who’s the Child: Impact on Estate Planning of New Developments in Same-Sex Relationships and Reproductive Science

The growing societal acceptance of same-sex relationships along with the rapidly expanding use of assistive reproductive technology (ART) combine to pose two challenges for probate courts: Who will be treated as the decedent’s spouse, and who will be treated as the decedent’s child (or grandchild, nephew, niece, etc)? This session will outline some of the legal issues you may encounter in your practice, and will point out drafting considerations and provide forms to deal with some of the issues raised.


  • Wendy S. Goffe, Seattle, WA
  • Professor Kristine S. Knaplund, Malibu, CA

Seminar F: Warning! Your Annual Exclusion May Be An Illusion

The making of gifts qualifying for the federal gift tax annual exclusion is an important strategy in every estate planner’s toolbox. Implementing annual exclusion gifts seems simple enough, but, as recent cases and IRS pronouncements have illustrated, securing the annual exclusion can be elusive. This session will examine, in detail, the rules specifying what will qualify as an annual exclusion gift, how to successfully navigate those rules to ensure that a gift for which the annual exclusion sought may be obtained, the insidious annual exclusion gift-giving traps for the unwary and how to avoid those traps.


  • Mickey R. Davis, Houston, TX
  • Charles A. Redd, St. Louis, MO

Seminar G: Wandry Wonderings: Should You Be Using Defined Value Formula Transfers For Inter Vivos Gifts and Sales?

Defined value formula transfers are being used more frequently for inter vivos transfers of hard to value assets. Practical planning strategies and best practices tips for a wide variety of possible formula transfers are addressed, including formula transfers respected by regulations (including transfers using formula disclaimers), formula allocations between charity and family, other formula allocation transfers not involving charity, transfers for formula consideration amounts, straightforward “Wandry-like” dollar value transfers, cash gifts followed by sales of hard-to-value-assets (with or without formulas), and combinations of strategies.


  • Stephen R. Akers, Dallas, TX
  • Carlyn S. McCaffrey, New York, NY

Seminar H: It’s Not a House of Cards: Step Transaction and Indirect Gift Planning and Defense Strategies

The basic Step Transaction Doctrine and Indirect Gift Argument will be discussed and recent cases applying it to family entities and other strategies will be examined. In addition, the panel will provide practice pointers and concrete examples, aimed at avoiding (and defending against) the assertion by the IRS of the Step Transaction Doctrine, as well as the Indirect Gift Argument.


  • T. Randall Grove, Vancouver, WA
  • Louis A. Mezzullo, Rancho Santa Fe, CA

Symposium II: The Bigger They Are The Harder They Fall Unless We Work Hard To Make Them Small

The panel will discuss how to achieve superior estate planning results by integrating popular and sophisticated techniques to maximize wealth for future generations while minimizing risks for current clients. And in the spirit of our location, the panel will review planning ways that are “off the continent” as they means to meet our client’s transfer tax goals.


  • John F. Bergner, Dallas, TX
  • Turney P. Berry, Louisville, KY
  • Ann B. Burns, Minneapolis, MN

Hot Topics

Panelists will review and discuss the most recent developments, cases, and rulings in the estate planning area.


  • Dennis I. Belcher, Richmond, VA
  • Carol A. Harrington, Chicago, IL
  • Bruce Stone, Coral Gables, FL

Trachtman Lecture


  • Max Gutierrez, Jr.