Course1

LIVE REPLAY: Asset Protection Techniques for Real Estate

$65.00

Appreciated real estate is often the most valuable asset held by a client.  Real estate as an asset class is also frequently subject to depletion through divorce, claims of creditors, tort claimants and others.  Ensuring that the real estate is properly held, preserved, and administered to protect its value is the key task of many trust and estate plans. This program will provide you with a real-world guide to accessible asset protection strategies for real estate, including the sophisticated use of limited liability entities, trusts and insurance products, key elements of drafting operating agreements and their traps, and use of forms of ownership and choice of law planning.  Economic issues to consider on acquisition, holding and administration of real estate Sophisticated use of LLCs and trusts to protect real estate Key provisions of LLC operating agreements and their traps in protecting real estate Forms of ownership and choice of law as asset protection Uses and traps of using real estate products Bankruptcy planning opportunities and limitations for distressed real estate projects   Speaker: Jonathan E. Gopman is a partner with Nelson Mullins in Naples, Florida.  His practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs. He assists them with their personal and business planning needs at all phases of the wealth accumulation and preservation cycle. In his practice, Jonathan takes a four-part approach to wealth preservation planning by assisting individuals in implementing sophisticated estate planning, tax deferral, tax-favored investment, and asset protection structures. Jonathan’s personal practice emphasizes international wealth preservation planning. He has substantial experience in assisting high net worth families with international and domestic estate planning, implementing foreign trust structures, business planning, and general tax planning. 

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/22/2024
    Presented
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Course1

Understanding Ground Leases, Part 1

$65.00

Ground leases are sophisticated contracts combining the elements of buy/sell agreements, commercial leases, and a sophisticated financing.  A landowner enters a long-term lease with a developer who constructs a building or other improvements on the land. The developer generally finances the building, occupying it or leasing it out to other tenants, paying the landowner rent on the underlying ground over a long period of time.  There are many benefits of ground leases for the landowner and the tenant. But they are very complex agreements involving sophisticated economic calculations and require very careful review. This program will provide you with a practical guide to how ground leases work, and negotiating and drafting them.   Day 1: Overview of important provisions of ground leases  Underlying economics of ground leases Permitted use and change of use Methodologies for setting and adjusting rent to reflect risk and value over time Day 2: Major financing issues, including subordination Construction and development issues  Special condemnation and casualty considerations   Speaker: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice.  He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.  He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology.     John S. Hollyfield is of counsel and a former partner in the Houston office Norton Rose Fulbright, LLP.  He has more than 40 years’ experience in real estate law practice.  He formerly served as chair of the ABA Real Property, Probate and Trust Law Section, president of the American College of Real Estate Lawyers, and chair of the Anglo-American Real Property Institute.  He has been named a "Texas Super Lawyer" in Real Estate Law by Texas Monthly magazine and is listed in Who’s Who in American Law.  He is co-editor of Modern Banking and Lending Forms (4th Edition), published by Warren, Gorham & Lamont.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/23/2024
    Presented
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Course1

Understanding Ground Leases, Part 2

$65.00

Ground leases are sophisticated contracts combining the elements of buy/sell agreements, commercial leases, and a sophisticated financing.  A landowner enters a long-term lease with a developer who constructs a building or other improvements on the land. The developer generally finances the building, occupying it or leasing it out to other tenants, paying the landowner rent on the underlying ground over a long period of time.  There are many benefits of ground leases for the landowner and the tenant. But they are very complex agreements involving sophisticated economic calculations and require very careful review. This program will provide you with a practical guide to how ground leases work, and negotiating and drafting them.   Day 1: Overview of important provisions of ground leases  Underlying economics of ground leases Permitted use and change of use Methodologies for setting and adjusting rent to reflect risk and value over time Day 2: Major financing issues, including subordination Construction and development issues  Special condemnation and casualty considerations   Speaker: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice.  He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.  He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology.     John S. Hollyfield is of counsel and a former partner in the Houston office Norton Rose Fulbright, LLP.  He has more than 40 years’ experience in real estate law practice.  He formerly served as chair of the ABA Real Property, Probate and Trust Law Section, president of the American College of Real Estate Lawyers, and chair of the Anglo-American Real Property Institute.  He has been named a "Texas Super Lawyer" in Real Estate Law by Texas Monthly magazine and is listed in Who’s Who in American Law.  He is co-editor of Modern Banking and Lending Forms (4th Edition), published by Warren, Gorham & Lamont.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/24/2024
    Presented
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Course1

LIVE REPLAY: "Founding Documents": Drafting Articles of Incorporation & Bylaws, Part 1

$65.00

Though LLCs have become a default choice of entity for many businesses, corporations – C Corps and S Corps – still produce optimal results for many family-held businesses or businesses operating in industries where the corporate is preferred or required.  The founding documents of corporations – Articles of Incorporation, Stockholders’ Agreements, and bylaws – are complex, interlocking instruments that create and regulate the capital structure, governance, and finance of the business.  Very important issues of who can own stock, how that stock is valued and transferred, how major corporate decisions are made, and how disputes are resolved are all determined by these documents. This program will provide you with a practical guide to planning and drafting the essential founding documents of corporations.  Day 1: Practical planning and drafting founding documents Counseling clients about the allocation of voting power and distribution preferences Framework of law – what’s required, what can be modified, what’s discretionary Defining common stock characteristics – classes, voting rights Uses of preferred stock – classes, rights, preferences Tax issues to consider when drafting founding documents Day 2: Instituting boards of directors – duties, restrictions, indemnification Approval of shareholders – major transactions, voting thresholds, procedures Restrictions on the transferability of stock Major components of corporate bylaws Common traps in drafting founding documents – avoiding later litigation  Speaker:  Eric J. Zinn is of counsel in the Denver office of Kutak Rock, LLP.  He represents clients in clients in matters involving corporate, individual and partnership taxation, state and local taxation, and corporate mergers, acquisitions and finance. He is a frequent lecturer on topics including the proper choice of legal entity for the operation of a business enterprise, drafting operating agreements for limited liability companies, international taxation, partnership taxation, and like-kind exchanges.  He is an Adjunct Professor at the University of Colorado-Denver Business School and at the University of Colorado School of Law in Boulder. He is the author of "Colorado Limited Liability Company Forms and Practice Manual,” published by Data Trace Publishing. Before entering private practice he served as a judicial clerk to the U.S. Tax Court.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/25/2024
    Presented
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Course1

LIVE REPLAY: "Founding Documents": Drafting Articles of Incorporation & Bylaws, Part 2

$65.00

Though LLCs have become a default choice of entity for many businesses, corporations – C Corps and S Corps – still produce optimal results for many family-held businesses or businesses operating in industries where the corporate is preferred or required.  The founding documents of corporations – Articles of Incorporation, Stockholders’ Agreements, and bylaws – are complex, interlocking instruments that create and regulate the capital structure, governance, and finance of the business.  Very important issues of who can own stock, how that stock is valued and transferred, how major corporate decisions are made, and how disputes are resolved are all determined by these documents. This program will provide you with a practical guide to planning and drafting the essential founding documents of corporations.  Day 1: Practical planning and drafting founding documents Counseling clients about the allocation of voting power and distribution preferences Framework of law – what’s required, what can be modified, what’s discretionary Defining common stock characteristics – classes, voting rights Uses of preferred stock – classes, rights, preferences Tax issues to consider when drafting founding documents Day 2: Instituting boards of directors – duties, restrictions, indemnification Approval of shareholders – major transactions, voting thresholds, procedures Restrictions on the transferability of stock Major components of corporate bylaws Common traps in drafting founding documents – avoiding later litigation  Speaker:  Eric J. Zinn is of counsel in the Denver office of Kutak Rock, LLP.  He represents clients in clients in matters involving corporate, individual and partnership taxation, state and local taxation, and corporate mergers, acquisitions and finance. He is a frequent lecturer on topics including the proper choice of legal entity for the operation of a business enterprise, drafting operating agreements for limited liability companies, international taxation, partnership taxation, and like-kind exchanges.  He is an Adjunct Professor at the University of Colorado-Denver Business School and at the University of Colorado School of Law in Boulder. He is the author of "Colorado Limited Liability Company Forms and Practice Manual,” published by Data Trace Publishing. Before entering private practice he served as a judicial clerk to the U.S. Tax Court.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/26/2024
    Presented
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Course1

Drafting Ground Leases, Part 1

$65.00

Ground leases are sophisticated contracts combining the elements of buy/sell agreements, commercial leases, and a sophisticated financing.  A landowner enters a long-term lease with a developer who constructs a building or other improvements on the land. The developer generally finances the building, occupying it or leasing it out to other tenants, paying the landowner rent on the underlying ground over a long period of time.  There are many benefits of ground leases for the landowner and the tenant. But they are very complex agreements involving sophisticated economic calculations and require very careful review. This program will provide you with a practical guide to how ground leases work, and negotiating and drafting them.   Day 1: Overview of important provisions of ground leases  Underlying economics of ground leases Permitted use and change of use Methodologies for setting and adjusting rent to reflect risk and value over time Day 2: Major financing issues, including subordination Construction and development issues  Special condemnation and casualty considerations   Speaker: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice.  He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.  He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology.  Mr. Licata received his B.S., summa cum laude, from MacMurray College and his J.D., cum laude, from Harvard Law School.   John S. Hollyfield is of counsel and a former partner in the Houston office Norton Rose Fulbright, LLP.  He has more than 40 years’ experience in real estate law practice.  He formerly served as chair of the ABA Real Property, Probate and Trust Law Section, president of the American College of Real Estate Lawyers, and chair of the Anglo-American Real Property Institute.  He has been named a "Texas Super Lawyer" in Real Estate Law by Texas Monthly magazine and is listed in Who’s Who in American Law.  He is co-editor of Modern Banking and Lending Forms (4th Edition), published by Warren, Gorham & Lamont.  He received his B.B.A. from the University of Texas and his LL.B. from the University of Texas School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 4/26/2024
    Avail. Until
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Course1

Drafting Ground Leases, Part 2

$65.00

Ground leases are sophisticated contracts combining the elements of buy/sell agreements, commercial leases, and a sophisticated financing.  A landowner enters a long-term lease with a developer who constructs a building or other improvements on the land. The developer generally finances the building, occupying it or leasing it out to other tenants, paying the landowner rent on the underlying ground over a long period of time.  There are many benefits of ground leases for the landowner and the tenant. But they are very complex agreements involving sophisticated economic calculations and require very careful review. This program will provide you with a practical guide to how ground leases work, and negotiating and drafting them.   Day 1: Overview of important provisions of ground leases  Underlying economics of ground leases Permitted use and change of use Methodologies for setting and adjusting rent to reflect risk and value over time Day 2: Major financing issues, including subordination Construction and development issues  Special condemnation and casualty considerations   Speaker: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice.  He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.  He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology.  Mr. Licata received his B.S., summa cum laude, from MacMurray College and his J.D., cum laude, from Harvard Law School.   John S. Hollyfield is of counsel and a former partner in the Houston office Norton Rose Fulbright, LLP.  He has more than 40 years’ experience in real estate law practice.  He formerly served as chair of the ABA Real Property, Probate and Trust Law Section, president of the American College of Real Estate Lawyers, and chair of the Anglo-American Real Property Institute.  He has been named a "Texas Super Lawyer" in Real Estate Law by Texas Monthly magazine and is listed in Who’s Who in American Law.  He is co-editor of Modern Banking and Lending Forms (4th Edition), published by Warren, Gorham & Lamont.  He received his B.B.A. from the University of Texas and his LL.B. from the University of Texas School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 4/27/2024
    Avail. Until
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Course1

LIVE REPLAY: Practical Lessons in Diversity, Equity & Inclusion in Law Practice

$65.00

This program will provide you with a practical guide to diversity, inclusion, and equity in law firms and in clients. The program will discuss the value of diversity and inclusion, including how it fosters collegiality, greater client value, and organizational and personal growth.  The panel will look at real world case studies of what types of diversity training work and help law firms – and also review those types of training that do not work. The program cover best practices not only for law firms but also for advising clients on developing diversity, inclusion, and equity training and practices.   Types of diversity – internal, external, organizational, and worldview Racial and ethnic, generational and age, gender, socio-economic diversity Training to raise awareness of unconscious bias v. promoting allyship and inclusivity What types of diversity training work – and what types do not work? Best practices in helping law firms and their clients grow in diversity, inclusion and equity   Speaker: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice.  He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.  He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology.  Mr. Licata received his B.S., summa cum laude, from MacMurray College and his J.D., cum laude, from Harvard Law School.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/29/2024
    Presented
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Course1

The Great Reckoning: When Commercial Real Estate Loans Come Due

$65.00

When a commercial real estate loan comes due, there are typically three alternatives for clients: refinance the loan, sell the property underlying the mortgage, or restructure the property’s capital structure, perhaps by adding more equity. There are complex tradeoffs with each alternative.  Renegotiating a loan extension is time-consuming, even when credit is available. Selling the property, especially in a strong market, may trigger adverse tax consequences. Most murky of all is restructuring the capital structure of project. Is the owner willing to add more equity to the project? This program will provide you with a practical guide to the issues of working with clients when their commercial real estate loans come due. Alternatives when a commercial real estate mortgage comes due Exploration of refinance options in an environment of volatile interest rates Role of preferred equity, mezzanine loans, and second mortgages Alternative of selling into a strong market Counseling clients about refinance in a time of certainty Speakers: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice.  He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.  He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology.   John S. Hollyfield is of counsel and a former partner in the Houston office Norton Rose Fulbright, LLP.  He has more than 40 years’ experience in real estate law practice.  He formerly served as chair of the ABA Real Property, Probate and Trust Law Section, president of the American College of Real Estate Lawyers, and chair of the Anglo-American Real Property Institute.  He has been named a "Texas Super Lawyer" in Real Estate Law by Texas Monthly magazine and is listed in Who’s Who in American Law.  He is co-editor of Modern Banking and Lending Forms (4th Edition), published by Warren, Gorham & Lamont.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/30/2024
    Presented
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Course1

LIVE REPLAY: Drafting Arbitration Agreements in Business and Commercial Transactions

$65.00

One of the biggest risks in most business, commercial, or real estate agreements is the risk of dispute and costly, protracted litigation. Arbitration agreements are one of the primary methods by which this substantial risk of loss is contained. Rather than the parties resorting to costly litigation, they are required to seek resolution of their dispute before a neutral arbiter, whose decision in the matter is final and cannot be litigated. Though these agreements are effective mechanisms for dispute resolution and cost containment, they are also highly controversial. This program will provide you with a practical guide the law governing arbitration agreements and drafting their major provisions.   Framework of law governing arbitration agreements Practical uses in business, commercial, and real estate transactions Circumstances where arbitration is effective v. ineffective Counseling clients about the benefits, risks, and tradeoffs of arbitration agreements Scope of arbitration, mandatory nature, and rules used Defining applicable law, arbiter selection, and method of arbitration Judgment on award, review by courts (if any), interim relief   Speaker: Shannon M. Bell is a partner with Kelly Law Partners, LLC, where she litigates a wide variety of complex business disputes, construction disputes, fiduciary claims, employment issues, and landlord/tenant issues.  Her construction experience extends from contract negotiations to defense of construction claims of owners, HOAs, contractors and tradesmen.  She also represents clients in claims of shareholder and officer liability, piercing the corporate veil, and derivative actions.  She writes and speaks on commercial litigation, employment, discovery and bankruptcy topics.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/1/2024
    Presented
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Defending Estate and Gift Tax Audits

$65.00

The IRS reviews every estate and gift tax return and audits them at a far higher rates than income tax returns. When a client return is chosen for examination and audit, an estate is subject to a very time-consuming and costly process.  Understanding the steps in the process, the personnel involved, and the limits of what you can reasonably expect as part of a settlement are all essential to successfully concluding an audit. It’s also very important to understand how returns are selected for exam. This program will provide you with a practical guide preparing for and defending and audit and tips for reducing the risk of triggering an audit. Timeline, process, personnel and deadlines – understanding how an audit unfolds Common audit triggers and how returns are selected for examination Review of common issues on audit – FLP/FLLCs, defined value clauses, insurance policies and lifetime gifts Drafting responses and working with IRS personnel Determining the range of reasonable settlement proposals Important attorney-client privilege, statute of limitation, and evidentiary considerations Speakers: Brian R. Harris is a partner in the Tampa, Florida office of Fogarty Mueller Harris, PLLC, where he represents clients in federal, state, and local tax controversy and litigation throughout the United States. He also represents clients before the IRS, state departments of revenue, and municipalities.  Earlier in his career, he was a trial attorney with the U.S. Department of Justice, Tax Division, and lead attorney for the United States and IRS in federal courts across the country. 

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/2/2024
    Presented
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Course1

Drafting Waivers of Conflicts of Interest

$65.00

A bedrock principle of lawyer ethics is that lawyers owe their clients loyalty, free of conflicts of interest unless those conflicts are waived by a client in writing. Clients are entitled to zealous representation without the lawyer being conflicted by other representations or interests. When a conflict arises, the lawyer is required to decline the representation unless the conflict is waived by the client.  But waivers are not always easily accomplished.  They must be carefully drafted, particularly when it purports to be of an anticipated conflict, not an existing conflict. This program will provide you with a practical guide to the rules governing conflict waivers, types of waivers, and drafting tips. Key provisions of waivers and ensuring there is “informed” consent Advance waivers – drafting waivers for anticipated conflicts Types of advance waivers – stating subject area, adverse parties, neither or both Sources of rules and practical guidance on drafting waivers Common mistakes made in drafting waivers Consequences of ineffective waivers Speaker: William Freivogel is the principal of Freivogel Ethics Consulting and is an independent consultant to law firms on ethics and risk management.  He was a trial lawyer for 22 years and has practiced in the areas of legal ethics and lawyer malpractice for more than 25 years.  He is chair of the Editorial Board of the ABA/BNA Lawyers’ Manual on Professional Conduct. He maintains the Web site “Freivogel on Conflicts” at www.freivogelonconflicts.com <http://www.freivogelonconflicts.com/> .

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/3/2024
    Presented
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Course1

My Client's Commercial Real Estate Mortgage is Due, Now What?

$65.00

When a commercial real estate loan comes due, there are typically three alternatives for clients: refinance the loan, sell the property underlying the mortgage, or restructure the property’s capital structure, perhaps by adding more equity. There are complex tradeoffs with each alternative.  Renegotiating a loan extension is time-consuming, even when credit is available. Selling the property, especially in a strong market, may trigger adverse tax consequences. Most murky of all is restructuring the capital structure of project. Is the owner willing to add more equity to the project? This program will provide you with a practical guide to the issues of working with clients when their commercial real estate loans come due. Alternatives when a commercial real estate mortgage comes due Exploration of refinance options in an environment of volatile interest rates Role of preferred equity, mezzanine loans, and second mortgages Alternative of selling into a strong market Counseling clients about refinance in a time of certainty Speakers: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice.  He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.  He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology.  Mr. Licata received his B.S., summa cum laude, from MacMurray College and his J.D., cum laude, from Harvard Law School. John S. Hollyfield is of counsel and a former partner in the Houston office Norton Rose Fulbright, LLP.  He has more than 40 years’ experience in real estate law practice.  He formerly served as chair of the ABA Real Property, Probate and Trust Law Section, president of the American College of Real Estate Lawyers, and chair of the Anglo-American Real Property Institute.  He has been named a "Texas Super Lawyer" in Real Estate Law by Texas Monthly magazine and is listed in Who’s Who in American Law.  He is co-editor of Modern Banking and Lending Forms (4th Edition), published by Warren, Gorham & Lamont.  He received his B.B.A. from the University of Texas and his LL.B. from the University of Texas School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 5/3/2024
    Avail. Until
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Course1

Defending Estate and Gift Tax Audits

$65.00

The IRS reviews every estate and gift tax return and audits them at a far higher rates than income tax returns. When a client return is chosen for examination and audit, an estate is subject to a very time-consuming and costly process.  Understanding the steps in the process, the personnel involved, and the limits of what you can reasonably expect as part of a settlement are all essential to successfully concluding an audit. It’s also very important to understand how returns are selected for exam. This program will provide you with a practical guide preparing for and defending and audit and tips for reducing the risk of triggering an audit. Timeline, process, personnel and deadlines – understanding how an audit unfolds Common audit triggers and how returns are selected for examination Review of common issues on audit – FLP/FLLCs, defined value clauses, insurance policies and lifetime gifts Drafting responses and working with IRS personnel Determining the range of reasonable settlement proposals Important attorney-client privilege, statute of limitation, and evidentiary considerations Speakers: Brian R. Harris is a partner in the Tampa, Florida office of Fogarty Mueller Harris, PLLC, where he represents clients in federal, state, and local tax controversy and litigation throughout the United States. He also represents clients before the IRS, state departments of revenue, and municipalities.  Earlier in his career, he was a trial attorney with the U.S. Department of Justice, Tax Division, and lead attorney for the United States and IRS in federal courts across the country. Mr. Harris received his B.S. and M.S. from the University of Florida and his J.D. from the University of Florida College of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 5/5/2024
    Avail. Until
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Course1

Drafting Waivers of Conflicts of Interest

$65.00

A bedrock principle of lawyer ethics is that lawyers owe their clients loyalty, free of conflicts of interest unless those conflicts are waived by a client in writing. Clients are entitled to zealous representation without the lawyer being conflicted by other representations or interests. When a conflict arises, the lawyer is required to decline the representation unless the conflict is waived by the client.  But waivers are not always easily accomplished.  They must be carefully drafted, particularly when it purports to be of an anticipated conflict, not an existing conflict. This program will provide you with a practical guide to the rules governing conflict waivers, types of waivers, and drafting tips. Key provisions of waivers and ensuring there is “informed” consent Advance waivers – drafting waivers for anticipated conflicts Types of advance waivers – stating subject area, adverse parties, neither or both Sources of rules and practical guidance on drafting waivers Common mistakes made in drafting waivers Consequences of ineffective waivers Speaker: William Freivogel is the principal of Freivogel Ethics Consulting and is an independent consultant to law firms on ethics and risk management.  He was a trial lawyer for 22 years and has practiced in the areas of legal ethics and lawyer malpractice for more than 25 years.  He is chair of the Editorial Board of the ABA/BNA Lawyers’ Manual on Professional Conduct. He maintains the Web site “Freivogel on Conflicts” at www.freivogelonconflicts.com <http://www.freivogelonconflicts.com/> .  Mr. Freivogel is a graduate of the University of Illinois (Champaign), where he received his B.S. and LL.B.

  • MP3 Download
    Format
  • 60
    Minutes
  • 5/6/2024
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LIVE REPLAY: IT Sourcing Agreements: Reviewing and Drafting Cloud Agreements

$65.00

Virtually every organization outsources it information technology (IT) functions to third-party vendors.  Electronic files of every time – data and documents, video and audio – are stored on servers owned and maintained by third parties and located at off-site locations.  Telecom services are also commonly outsourced. The idea behind outsourcing these increasingly complex systems is that costs might be controlled and the difficulty of maintaining them becomes someone else’s task. But getting to that point lies beyond reviewing and negotiating highly complex IT outsource agreements involving performance and reliability, data security and privacy breaches, and warranty and indemnity.  This program will provide you with a practical guide to negotiating and drafting IT agreements with third-party vendors.   Performance standards for IT vendors, reliability, and Service Level Agreements Essential warranty and indemnity provisions – and spotting red flags Understanding how “The Cloud” works for contractual purposes Important data security, privacy and related liability concerns Drafting the underlying equipment lease and/or software license Reviewing fee structures in IT outsourcing agreements   Speaker: Peter J. Kinsella is a partner in the Denver office of Perkins Coie, LLP, where he has an extensive technology law practice focusing on advising start-up, emerging and large companies on technology-related commercial and intellectual property transaction matters.  Prior to joining his firm, he worked for ten years in various legal capacities with Qwest Communications International, Inc. and Honeywell, Inc.  Mr. Kinsella has extensive experience structuring and negotiating data sharing agreements, complex procurement agreements, product distribution agreements, OEM agreements, marketing and advertising agreements, corporate sponsorship agreements, and various types of patent, trademark and copyright licenses.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/6/2024
    Presented
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Closely Held Company Merger & Acquisitions, Part 1

$65.00

Mergers and buyouts of closely held companies are complex, multifaceted processes.  Agreeing on a valuation can be very difficult because there is no regular market of buyers and sellers and information on comparable sales is scarce. Closely held companies are typically structured to benefit a few shareholders, often members of a family, and require their financial statements to be normalized. There can also be substantial issues of liability, including successor liability in asset deals, requiring carefully crafted reps and warranties. Confidentiality is often essential in these transactions as sellers try not to unsettle existing commercial relationships and employees. This program will provide you with a practical guide to major planning and drafting considerations in the mergers and buyouts of closely held companies.   Day 1: Confidentiality considerations in the sale and negotiation process Due diligence – financial, operational and workforce red flags Stock v. asset transactions and forms of consideration – cash v. equity Valuation of closely held companies in an illiquid market Use or of “earnouts” to bridge the gap in valuation   Day 2:  Reps, warranties, indemnity and basket issues common to closely held companies Successor liability concerns where assets are transferred Asset transfer issues – intangible assets, including intellectual property Transition issues – management, employees, business relationship, contract issues Escrow and post-closing issues   Speaker: Daniel G. Straga is a partner in the Washington, D.C. office of Venable, LLP, where he counsels companies on a wide variety of corporate and business matters across a range of industries. He advises clients on mergers and acquisitions, capital raising, venture capital, and governance matters.  He also have extensive experience in private equity and cross-border transactions.   Molly Merritts is an attorney in the Washington, D.C. office of Venable, LLP, where she focuses her practice on a wide range of corporate law matters, including mergers and acquisitions, debt and equity financing, and real estate investment trusts. She also advises clients on corporate governance matters, transactional and commercial contract negotiations, and corporate reorganizations.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/7/2024
    Presented
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Closely Held Company Merger & Acquisitions, Part 2

$65.00

Mergers and buyouts of closely held companies are complex, multifaceted processes.  Agreeing on a valuation can be very difficult because there is no regular market of buyers and sellers and information on comparable sales is scarce. Closely held companies are typically structured to benefit a few shareholders, often members of a family, and require their financial statements to be normalized. There can also be substantial issues of liability, including successor liability in asset deals, requiring carefully crafted reps and warranties. Confidentiality is often essential in these transactions as sellers try not to unsettle existing commercial relationships and employees. This program will provide you with a practical guide to major planning and drafting considerations in the mergers and buyouts of closely held companies.   Day 1: Confidentiality considerations in the sale and negotiation process Due diligence – financial, operational and workforce red flags Stock v. asset transactions and forms of consideration – cash v. equity Valuation of closely held companies in an illiquid market Use or of “earnouts” to bridge the gap in valuation   Day 2:  Reps, warranties, indemnity and basket issues common to closely held companies Successor liability concerns where assets are transferred Asset transfer issues – intangible assets, including intellectual property Transition issues – management, employees, business relationship, contract issues Escrow and post-closing issues   Speaker: Daniel G. Straga is a partner in the Washington, D.C. office of Venable, LLP, where he counsels companies on a wide variety of corporate and business matters across a range of industries. He advises clients on mergers and acquisitions, capital raising, venture capital, and governance matters.  He also have extensive experience in private equity and cross-border transactions.   Molly Merritts is an attorney in the Washington, D.C. office of Venable, LLP, where she focuses her practice on a wide range of corporate law matters, including mergers and acquisitions, debt and equity financing, and real estate investment trusts. She also advises clients on corporate governance matters, transactional and commercial contract negotiations, and corporate reorganizations.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/8/2024
    Presented
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Evidentiary Issues with Text and "Chat" Messages

$65.00

Text messaging is mainstream. Clients generate virtual reams of data when they message with business partners, vendors, employees, and even public. This is a rich vein of electronically stored information that is potentially discoverable in formal litigation or pre-litigation.  Because texting is so convenient, casual and almost reflexive, the caution clients exercise in other forms of communication are often disregarded when texting, including when they text with their lawyers. This program will provide you with a practical guide to obtaining text messages, the risks of discovery in litigation, and related issues. Obtaining text messages – working with mobile carriers Timing – how long are texts kept and in what form? Discovery issues – obtaining texts from parties or other sources Issues related to encrypted messaging services How strategies differ for plaintiffs and defendants Speaker: Stanley E. Woodward Jr. is a partner in the law firm Brand Woodward Law, where he has a broad civil litigation and white-collar criminal defense practice.  He also conducts internal corporate investigations.  He serves as an adjunct professor of law at Catholic University of America Columbus School of Law, where he teaches pre-trial litigation and employment law. Before entering private practice, he served as a judicial clerk to Judge Vanessa Ruiz of the District of Columbia Court of Appeals, and Judges Joan Zeldon and Judge Rufus King III of the Superior Court of the District of Columbia.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/9/2024
    Presented
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LIVE REPLAY: Asset Protection Techniques for Real Estate

$65.00

Appreciated real estate is often the most valuable asset held by a client.  Real estate as an asset class is also frequently subject to depletion through divorce, claims of creditors, tort claimants and others.  Ensuring that the real estate is properly held, preserved, and administered to protect its value is the key task of many trust and estate plans. This program will provide you with a real-world guide to accessible asset protection strategies for real estate, including the sophisticated use of limited liability entities, trusts and insurance products, key elements of drafting operating agreements and their traps, and use of forms of ownership and choice of law planning.  Economic issues to consider on acquisition, holding and administration of real estate Sophisticated use of LLCs and trusts to protect real estate Key provisions of LLC operating agreements and their traps in protecting real estate Forms of ownership and choice of law as asset protection Uses and traps of using real estate products Bankruptcy planning opportunities and limitations for distressed real estate projects   Speaker: Jonathan E. Gopman is a partner with Nelson Mullins in Naples, Florida.  His practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs. He assists them with their personal and business planning needs at all phases of the wealth accumulation and preservation cycle. In his practice, Jonathan takes a four-part approach to wealth preservation planning by assisting individuals in implementing sophisticated estate planning, tax deferral, tax-favored investment, and asset protection structures. Jonathan’s personal practice emphasizes international wealth preservation planning. He has substantial experience in assisting high net worth families with international and domestic estate planning, implementing foreign trust structures, business planning, and general tax planning. 

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/10/2024
    Presented
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Closely Held Company Merger & Acquisitions, Part 1

$65.00

Mergers and buyouts of closely held companies are complex, multifaceted processes.  Agreeing on a valuation can be very difficult because there is no regular market of buyers and sellers and information on comparable sales is scarce. Closely held companies are typically structured to benefit a few shareholders, often members of a family, and require their financial statements to be normalized. There can also be substantial issues of liability, including successor liability in asset deals, requiring carefully crafted reps and warranties. Confidentiality is often essential in these transactions as sellers try not to unsettle existing commercial relationships and employees. This program will provide you with a practical guide to major planning and drafting considerations in the mergers and buyouts of closely held companies.   Day 1: Confidentiality considerations in the sale and negotiation process Due diligence – financial, operational and workforce red flags Stock v. asset transactions and forms of consideration – cash v. equity Valuation of closely held companies in an illiquid market Use or of “earnouts” to bridge the gap in valuation   Day 2:  Reps, warranties, indemnity and basket issues common to closely held companies Successor liability concerns where assets are transferred Asset transfer issues – intangible assets, including intellectual property Transition issues – management, employees, business relationship, contract issues Escrow and post-closing issues   Speaker: Daniel G. Straga is a partner in the Washington, D.C. office of Venable, LLP, where he counsels companies on a wide variety of corporate and business matters across a range of industries. He advises clients on mergers and acquisitions, capital raising, venture capital, and governance matters.  He also have extensive experience in private equity and cross-border transactions.  Mr. Straga earned his and his B.A. from the University of Delaware and his J.D. from the George Washington University Law School. Molly Merritts is an attorney in the Washington, D.C. office of Venable, LLP, where she focuses her practice on a wide range of corporate law matters, including mergers and acquisitions, debt and equity financing, and real estate investment trusts. She also advises clients on corporate governance matters, transactional and commercial contract negotiations, and corporate reorganizations.  Ms. Merritt earned her B.S. from the University of Maryland, and her J.D. from the University of Virginia School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 5/10/2024
    Avail. Until
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Closely Held Company Merger & Acquisitions, Part 2

$65.00

Mergers and buyouts of closely held companies are complex, multifaceted processes.  Agreeing on a valuation can be very difficult because there is no regular market of buyers and sellers and information on comparable sales is scarce. Closely held companies are typically structured to benefit a few shareholders, often members of a family, and require their financial statements to be normalized. There can also be substantial issues of liability, including successor liability in asset deals, requiring carefully crafted reps and warranties. Confidentiality is often essential in these transactions as sellers try not to unsettle existing commercial relationships and employees. This program will provide you with a practical guide to major planning and drafting considerations in the mergers and buyouts of closely held companies.   Day 1: Confidentiality considerations in the sale and negotiation process Due diligence – financial, operational and workforce red flags Stock v. asset transactions and forms of consideration – cash v. equity Valuation of closely held companies in an illiquid market Use or of “earnouts” to bridge the gap in valuation   Day 2:  Reps, warranties, indemnity and basket issues common to closely held companies Successor liability concerns where assets are transferred Asset transfer issues – intangible assets, including intellectual property Transition issues – management, employees, business relationship, contract issues Escrow and post-closing issues   Speaker: Daniel G. Straga is a partner in the Washington, D.C. office of Venable, LLP, where he counsels companies on a wide variety of corporate and business matters across a range of industries. He advises clients on mergers and acquisitions, capital raising, venture capital, and governance matters.  He also have extensive experience in private equity and cross-border transactions.  Mr. Straga earned his and his B.A. from the University of Delaware and his J.D. from the George Washington University Law School. Molly Merritts is an attorney in the Washington, D.C. office of Venable, LLP, where she focuses her practice on a wide range of corporate law matters, including mergers and acquisitions, debt and equity financing, and real estate investment trusts. She also advises clients on corporate governance matters, transactional and commercial contract negotiations, and corporate reorganizations.  Ms. Merritt earned her B.S. from the University of Maryland, and her J.D. from the University of Virginia School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 5/11/2024
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Text Messages & Litigation: Discovery and Evidentiary Issues

$65.00

Text messaging is mainstream. Clients generate virtual reams of data when they message with business partners, vendors, employees, and even public. This is a rich vein of electronically stored information that is potentially discoverable in formal litigation or pre-litigation.  Because texting is so convenient, casual and almost reflexive, the caution clients exercise in other forms of communication are often disregarded when texting, including when they text with their lawyers. This program will provide you with a practical guide to obtaining text messages, the risks of discovery in litigation, and related issues. Obtaining text messages – working with mobile carriers Timing – how long are texts kept and in what form? Discovery issues – obtaining texts from parties or other sources Issues related to encrypted messaging services How strategies differ for plaintiffs and defendants Speaker: Stanley E. Woodward Jr. is a partner in the law firm Brand Woodward Law, where he has a broad civil litigation and white-collar criminal defense practice.  He also conducts internal corporate investigations.  He serves as an adjunct professor of law at Catholic University of America Columbus School of Law, where he teaches pre-trial litigation and employment law. Before entering private practice, he served as a judicial clerk to Judge Vanessa Ruiz of the District of Columbia Court of Appeals, and Judges Joan Zeldon and Judge Rufus King III of the Superior Court of the District of Columbia.  Mr. Woodward earned his B.A., cum laude, and his M.S., magna cum laude, from American University, and his J.D., cum laude, from The Catholic University of America Columbus School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 5/12/2024
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LIVE REPLAY: Exit Rights in Business Agreements

$65.00

A client investment in an operating business, particularly a minority stake, is only as good as its liquidity rights. If a client cannot readily sell his or her ownership stake at fair market value, it has little real value. The key to ensuring liquidity is contractually creating a private market for the ownership stake. This market can come in the form of requiring other stakeholders, including the majority owner, to buy the minority stake at a mutually agreeable price, or creating other mechanisms for selling the stake to third parties. Without these contract rights, a stakeholder has no liquidity and is stuck. This program will provide you with a practical to planning and drafting contractual liquidity rights in closely held companies.   Planning and drafting liquidity rights in closely held companies Counseling clients about the limitations and risks of liquidity in closely held companies Framework of alternatives for determining most appropriate liquidity rights “Texas standoff” or “Russian roulette” – opportunities, risks and tradeoffs Drafting “tag-along” and “drag-along” rights – practical uses and drawbacks How to think about valuing closely held ownership stakes   Speaker: Michael Weiner is a partner in the Denver office of Dorsey & Whitney, where he is head of the firm’s corporate department.  His practice focuses on the representation of emerging growth companies in the areas of corporate formation, mergers and acquisitions, venture capital and angel finance, public offerings, and securities regulation. He counsels boards of directors and management teams in the areas of equity compensation, corporate governance, Sarbanes-Oxley and other regulatory and disclosure matters. He also advises clients on intellectual property licensing and commercial contract matters.  Mr. Weiner earned his B.S. in economics from the University of Pennsylvania Wharton School of Business, his B.A. in American history from the University of Pennsylvania College of Arts & Sciences, and J.D. from the University of California, Los Angeles.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/13/2024
    Presented
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2024 Retaliation Claims Update

$65.00

Retaliation claims are among the most common form of employment litigation, either as standalone claims or when a substantive claim of harassment or discrimination fails. The scope of an employee’s protected conduct – whistleblower activity, requests for accommodation, and other forms of activity – is not limitless but it expansive. There are also complicated questions of what constitutes an adverse action by an employer and the causal connection between the employee’s protected activity and the adverse action. This program will review of recent case law and other developments impacting each of the elements of an actionable retaliation claim and best practices to avoid liability.   Case law developments impacting elements of retaliation claims – protected conduct, adverse action, and causation Scope of “protected conduct,” including requests for reasonable accommodation What constitutes adverse action by the employer – and when action must be taken Standards for establishing causal link between protected conduct and adverse action Relationship among harassment, discrimination, ADA and retaliation claims  Speaker:  Ryan Derry is a partner in the San Francisco office of Paul Hastings, LLP.  His practice includes all aspects of employment litigation and counseling, including employment discrimination, retaliation, harassment, and wage and hour claims. He represents employers in multiple jurisdictions in state and federal courts as well as in administrative proceedings against individual and class claims. He has been named as a California Super Lawyer Rising Star for multiple years.     

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/14/2024
    Presented
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How to Hold Business Interests in a Trust

$65.00

There are tax and other benefits to holding a closely-held company or other business interests in a trust.  But there are also substantial risks.  Trusts are typically required to diversify their holdings. But when a company is held in a trust there is almost a highly concentrated, and thus risky, position. Similarly, holding real estate or nontraditional assets also involves issues of liquidity and proper fiduciary and income tax administration. This program will provide you with a real world guide placing business interests in a trust. Dilemmas of operating companies in trusts – concentrated assets, speed, decision-making Concentrated assets and the fiduciary duty to diversify Counseling clients about the right trust for different asset classes Preserving S Corp status or other tax benefits in trust Business succession planning for family businesses Managing minority stakes in operating companies or assets Financial and tax administration traps Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.   Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/15/2024
    Presented
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LIVE REPLAY: Unwinding a Commercial Real Estate Transaction Gone Bad, Part 1

$65.00

When a real estate project goes bad for whatever reason – sales are slow or at prices below projections, leasing is slow, or there are extensive cost-overruns or regulatory delays – developers, investors, lenders, and others are left scrambling to restructure the project and salvage any value or at least limit losses. This often involves restructuring or possibly refinancing a loan.  It may also involve additional equity.  Another option is selling the project, if possible.  These processes can be complicated by the nature of the investors and lenders involved.  This program will provide you with a practical guide to restructuring troubled real estate projects.  Day 1 Practical strategies for unwinding real estate deals outside of bankruptcy or litigation Negotiating, structuring and drafting the restructuring of failed real estate projects Underlying economics and tradeoffs of real estate restructuring Types of sellers and their impact on restructuring – individual owner, institutional, joint venture, private equity Complications and limitations involving syndicated loans, CMBS loans, and REMICs Navigating seller issues – personal guaranties, ongoing management fees, upside participation, reputation   Day 2  Restructuring alternatives, including straight purchases, “Loan to Own,” rescue capital/preferred stock/securities Drafting forbearance and loan modification agreements  Receivership of distressed properties and planning to emerge from receivership “Loan to own” strategies and limitations Tax issues, including cancellation of indebtedness and restructuring recourse indebtedness Potential loss of valuable tax attributes and tax planning opportunities   Speakers: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice. He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology. He speaks extensively on real estate topics nationally. Mr. Licata received his B.S., summa cum laude, from MacMurray College and his J.D., cum laude, from Harvard Law School.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/16/2024
    Presented
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LIVE REPLAY: Unwinding a Commercial Real Estate Transaction Gone Bad, Part 2

$65.00

When a real estate project goes bad for whatever reason – sales are slow or at prices below projections, leasing is slow, or there are extensive cost-overruns or regulatory delays – developers, investors, lenders, and others are left scrambling to restructure the project and salvage any value or at least limit losses. This often involves restructuring or possibly refinancing a loan.  It may also involve additional equity.  Another option is selling the project, if possible.  These processes can be complicated by the nature of the investors and lenders involved.  This program will provide you with a practical guide to restructuring troubled real estate projects.  Day 1 Practical strategies for unwinding real estate deals outside of bankruptcy or litigation Negotiating, structuring and drafting the restructuring of failed real estate projects Underlying economics and tradeoffs of real estate restructuring Types of sellers and their impact on restructuring – individual owner, institutional, joint venture, private equity Complications and limitations involving syndicated loans, CMBS loans, and REMICs Navigating seller issues – personal guaranties, ongoing management fees, upside participation, reputation   Day 2  Restructuring alternatives, including straight purchases, “Loan to Own,” rescue capital/preferred stock/securities Drafting forbearance and loan modification agreements  Receivership of distressed properties and planning to emerge from receivership “Loan to own” strategies and limitations Tax issues, including cancellation of indebtedness and restructuring recourse indebtedness Potential loss of valuable tax attributes and tax planning opportunities   Speakers: Anthony Licata is a partner in the Chicago office of Taft Stettinius & Hollister LLP, where he formerly chaired the firm’s real estate practice. He has an extensive practice focusing on major commercial real estate transactions, including finance, development, leasing, and land use.He formerly served as an adjunct professor at the Kellogg Graduate School of Management at Northwestern University and at the Illinois Institute of Technology. He speaks extensively on real estate topics nationally. Mr. Licata received his B.S., summa cum laude, from MacMurray College and his J.D., cum laude, from Harvard Law School.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/17/2024
    Presented
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Holding Business Interests in Trusts

$65.00

There are tax and other benefits to holding a closely-held company or other business interests in a trust.  But there are also substantial risks.  Trusts are typically required to diversify their holdings. But when a company is held in a trust there is almost a highly concentrated, and thus risky, position. Similarly, holding real estate or nontraditional assets also involves issues of liquidity and proper fiduciary and income tax administration. This program will provide you with a real world guide placing business interests in a trust. Dilemmas of operating companies in trusts – concentrated assets, speed, decision-making Concentrated assets and the fiduciary duty to diversify Counseling clients about the right trust for different asset classes Preserving S Corp status or other tax benefits in trust Business succession planning for family businesses Managing minority stakes in operating companies or assets Financial and tax administration traps Speakers: Michael Sneeringer a partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.  Mr. Sneeringer received his B.A. from Washington & Jefferson College, his J.D., cum laude, St. Thomas University School of Law, and his LL.M. from the University of Miami School of Law. Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.

  • MP3 Download
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  • 60
    Minutes
  • 5/18/2024
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LIVE REPLAY: Trust and Estate Planning for Retirement Plans – IRAs, 401(k)s, and More

$65.00

The single biggest asset most clients have is their retirement account – IRAs, 401(k)s, other defined benefit plans, and annuities. These retirement plans are often tax-favored but in exchange for that status come with a variety of restrictions. Each is also governed not only by the underlying terms of its sponsors and providers but by an array of complex tax regulations.  Understanding how these complex financial products are treated not only for tax purposes but, often more importantly, for purposes of transfer at death is the central focus of trust and estate plans for most clients.  This program will provide you with a guide to tax treatment and transfer rules of client retirement assets.    Allocation of estate and gift taxes QTIPing IRAs and trusts as IRA beneficiaries Trust distributions as income v. principal Understanding traps of beneficiary designations Creditor claims against retirement assets How annuity distributions are treated for income tax purposes – ordinary income, capital gain, return of investment   Speakers: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  

  • Audio Webcast
    Format
  • 60
    Minutes
  • 5/20/2024
    Presented
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