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

Mission

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.

LISTSERV Communication

In order to send a message to the listserve, send the message as an email to the address below. You must be a member of the Committee to use the listserve.

RPTE-NONTAX@mail.americanbar.org

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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

    Issues for Foreign Investors Seeking US Real Estate

    02/01/2017-02/01/2017

    Become an expert on inbound tax, regulatory and other issues facing non-US investors who have their eye on US real estate Understand culture and customs that may be different over here from over there Spot issues that might not affect US investors but that could ...

    Dividing Retirement Assets in Divorce & Trusts as IRA Beneficiaries: A Two-Part Series

    02/02/2017-04/18/2017
    Fairmont Banff Springs
    Banff

    This is a package of two webinars. Dividing Retirement Assets Upon Death or Divorce - March 7 , 2017 Who gets the retirement funds when there is a death or divorce? The confluence of ERISA and estate planning considerations can be bewildering. The panel will explore: Critical differences ...

    Disclaimers

    02/07/2017-02/07/2017

    With the uncertainty about the future of the estate tax, building flexibility into clients estate planning has taken on increased importance. Planning for the potential use of disclaimers can help provide that flexibility. Effective use of disclaimers requires more than just satisfying the bare requirements ...

Leadership

Co-Chairs:

Bass, Carole
Mejia, Paulina
Tritt, Lee-ford

Vice-Chairs:

Dungey, Marissa
Malviya, Raj
Ounanian, Melineh

Committee Roster  

Modified by Adam Bielawski on July 18, 2014

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