American Bar Association
Non-Tax Issues Affecting the Planning and Administration of Estates and Trusts Committee

Non-Tax Issues Affecting the Planning and Administration of Estates and Trusts Committee


We recognize that there are other issues that surround and influence estates and trusts outside of taxes. The committee reviews, analyzes and suggests solutions related to the non-tax issues of planning and administration. Activities of the committee include sponsoring CLE programs and writing articles with practical information for trust and estate attorneys and commenting on proposed legislation affecting estate and trust administration.

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Programs, Meetings and Events

Committee Events

Family Business Succession Essentials Teleconference

June 12, 2014
Please see the recording below under *Hot Topics*

Join Avi Kestenbaum from Meltzer Lippe as he discusses family succession.

As most estate and financial planning professionals are painfully aware, most family businesses don’t survive the generations and as the studies indicate, this failure has little to do with the tax planning. For those business owners, who are emotionally torn between ensuring that their businesses continue for as long as possible and pacifying their descendants, family business succession planning is incredibly complicated, if not impossible.
While cash, brokerage accounts and often times real estate, can be divided among the descendants and often times maintained with proper trust and management provisions, operating businesses cannot be so easily divided nor continue successfully due to the inherent complexity of their management and operations, as well as fiduciary duties of trustees. Estate planners should become better well versed in the psychology of family dynamics, especially when it involves operating businesses, case studies and books on the reasons that few businesses survive and flourish for several generations, and modern business planning structures to ensure that their clients’ businesses have a better chance of longevity and success through the generations. This candid presentation will focus on critical issues and factors in family business succession planning, a realistic view on current thinking and planning, and potential innovative and new age business models and structures.

Section Events

    Novel (and Not So Novel) Approaches to Adapt an Irrevocable Trust to Meet Today's Needs


    The program will outline different methods available in a modern practitioner's tool box to modify, update, or sculpt an existing irrevocable trust to meet an evolving family's needs and planning. A trust may be irrevocable in that the settlor may not change its terms or demand return of trust property, ...

    Section 199A -- Planning to Maximize the Deduction


    The new section 199A deduction for passthrough entities creates opportunities for businesses that are not C corporations but may require new and creative planning to maximize the deduction. - Understanding the computation of the 20% deduction - Applying the limitations on the deduction - Understanding ...

    Exit Mechanisms and Dispute Resolution in Real Estate Joint Ventures


    Sharing a joint vision for a new real estate venture is a critical element of future success. However, life throws many curveballs and the long-lasting partnership the venture partners had initially envisioned may not come to fruition. Therefore, it is crucial that the joint venture agreement include ...



Bass, Carole
Mejia, Paulina
Tritt, Lee-ford


Dungey, Marissa
Ounanian, Melineh
Tanouye, Alex

Committee Roster  

Modified by Adam Bielawski on February 15, 2018

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