Understanding and Using Trusts

Transcription

1 Understanding and Using Trusts Co-sponsored by the CBA Trust and Estate Section Match the Trust to Your Client's Needs! YOUR CHOICE OF PROGRAMS TAKE ALL FOR THE BEST PRICE! PROGRAMS & DATES: 1. Revocable Living Trusts: Design, Implementation and Other Issues Live Program and Live Webcast: Wednesday, February 11, 2015 Video Replay: March 5, Taxation of Trusts Live Program and Live Webcast: Wednesday, February 25, 2015 Video Replay: March 19, Trusts: Today and Tomorrow Live Program and Live Webcast: Wednesday, March 11, 2015 Video Replay: March 27, Counseling Trustees on Their Duties Live Program and Live Webcast: Wednesday, March 25, 2015 Video Replay: April 10, Understanding Charitable Remainder and Charitable Lead Trusts Live Program and Live Webcast: Wednesday, April 8, 2015 Video Replay: April 23, Dealing with "Civilian" Trustees During Trust Administration When There is a Dispute Live Program and Live Webcast: Wednesday, April 22, 2015 Video Replay: May 8, Strategic Trusts for Elderly and Disabled Clients Live Program and Live Webcast: Wednesday, April 29, 2015 Video Replay: May 14, Understanding and Using Specialized Trusts, Including GRATs, IDITs, Pet Trusts, and More! Live Program and Live Webcast: Wednesday, May 6, 2015 Video Replay: May 22, Irrevocable Life Insurance Trusts (ILITs) From the Ground Up Live Program and Live Webcast: Wednesday, May 20, 2015 Video Replay: June 5, 2015 WHO SHOULD ATTEND: Trust and Estate Law Practitioners Trust and Estate Law Paralegals Trustees and Other Fiduciaries Anyone Who Needs to Understand and Use Trusts! LIVE PROGRAM LOCATION: CBA-CLE Large Classroom 1900 Grant Street, Third Floor CLE CREDITS: Each program submitted for 4 General CLE Credits Earn Up to 36 CLE Credit Hours! REGISTER ONLINE! Go to This is an unbeatable value for these high-quality CLE programs!

2 Understanding and Using Trusts Co-sponsored by the CBA Trust and Estate Section CBA-CLE and the CBA Trust and Estate Section are proud to bring back this informative, practical series of CLE programs on understanding and using trusts in your practice. This series consists of nine programs, each dedicated to a key area of trust law. The expert members of the faculty will explain the purposes, mechanisms and key clauses included in a wide variety of trusts typical for a Colorado trust and estate practice. They will explain the client needs that each trust addresses and how each type of trust meets those needs. The faculty will also point out common errors that practitioners sometimes make when working with trusts and trustees. Other important issues that concern trusts, such as taxation, ethics, liability, and malpractice will also be covered. The entire series of programs includes a total of 36 CLE credit hours of instruction, providing you with a detailed trusts education that goes a level deeper than ordinary CLE seminars! From taxes, to funding, to the duties of the settlor beneficiary, and trustee, you will get current guidance on the use of trusts in your practice, making this a "must attend" series of seminars. REGISTER TODAY! SCHEDULE FOR ALL PROGRAMS: 8:30-9:00 am Registration and Continental Breakfast 9:00-10:00 am Program 10:00-10:15 am Networking Break 10:15 am - 12:15 pm Program 12:15 pm Adjourn LIVE PROGRAM LOCATION: CBA-CLE Large Classroom, 1900 Grant Street, Third Floor, VIDEO REPLAY LOCATIONS: Denver: CBA-CLE Classroom, 1900 Grant Street, Suite 300 Colorado Springs: 421 S. Tejon Street, Suite 100 Grand Junction: 1250 E. Sherwood Drive CLE CREDITS: Each program submitted for 4 General CLE Credits PROGRAM SERIES FACULTY: Mark D. Masters, Esq. Program Series Chair Of Counsel Glatstein & O Brien LLP Jessica Broderick, Esq. Sherman & Howard L.L.C. James Buchanan III, Esq. Buchanan & Stouffer, P.C. Lakewood, CO Kelly Dickson Cooper, Esq. Holland & Hart LLP Taylor Dix, Esq. Sherman & Howard L.L.C. Bradley J. Frigon, Esq., LLM, CELA Law Offices of Bradley J. Frigon Englewood, CO E. David Griffith, Esq. E. David Griffith Law Colorado Springs, CO Bette Heller, Esq. Better Heller, P.C. Centennial, CO REGISTER ONLINE! Go to Kerri Klein, Esq. Poskus, Caton & Klein, P.C. Keith Lapuyade, Esq. Of Counsel Wade Ash Woods Hill & Farley, P.C. Sumi Lee, Esq. Bank of the West Rikke M. Liska, Esq. Procter & Callahan, LLC Fort Collins, CO Shelly D. Merritt, Esq. Shelly D. Merritt, PC Boulder, CO Jane Caddell Paddison, Esq. Jane Caddell Paddison, P.C. Boulder, CO L. William Schmidt, Jr., Esq. First Western Trust Bank James Walker, Esq. Lewis Roca Rothgerber LLP Dennis Whitmer, Esq. Hamilton & Faatz PC Greenwood Village, CO

3 #1 Revocable Living Trusts Design, Implementation and Other Issues: A Basic Level Program Design and Drafting Issues Income and Estate Tax Issues Peculiar to Revocable Living Trusts Joint Revocable Trusts Issues to Consider When Choosing Between a Trust or a Will Asset Titling and Trust Funding Presented by Mark D. Masters, Esq., and Rikke M. Liska, Esq. #2 Taxation of Trusts February 11, 2015 March 5, 2015 Grantor Trust Status Fiduciary Income Taxes Related to Trusts and Estates (Including Tax Issues Related to Trust Termination) Ten Trust Income Tax Planning Issues to Consider Presented by James Walker, Esq. February 25, 2015 March 19, 2015 #4 Counseling Trustees on Their Duties Fiduciary Defined, Including Trustee April 10, 2015 Personal Representative Conservator Agent (Under Durable General Power of Attorney) Guardian (to the Extent of Financial Responsibilities) Basic Statutes, Principles and Requirements of Fiduciary Administration Summary of the Court Intervention Concept and Issues that Require Court Intervention Who Can or Should Serve as a Fiduciary Where to Find Materials and Guidelines for Various Fiduciaries (Including Useful Examples) Trustee Duties In-depth The Trustee's Duties Defined and Explained Written Materials Include a Sample Letter from Counsel to a Trustee of a Newly Funded Trust Presented by E. David Griffith, Esq., and Dennis Whitmer, Esq. #5 Understanding Charitable Remainder and Charitable Lead Trusts March 25, 2015 April 8, 2015 #3 Trusts: Today and Tomorrow What is the State of Trusts Today in Colorado and Throughout the Country? Attend this Part of the Series to Get a Survey of Trends Across the Country. Find out About UTC Adoption in Colorado and Other States Get a Report on the ADR Mandate Find out About the Proposed Decanting Statute Dividend and Directed Trustees What is in Store for the Future? Presented by Jessica Broderick, Esq., and Taylor Dix, Esq. March 11, 2015 March 27, 2015 A New Addition to the Series DON'T MISS IT! Overview Types of Charitable Remainder Trusts Types of Charitable Lead Trusts Trust Considerations: Payout Terms Uses and Language Tax Consequences How to Assign Income to Charity Funding and Investment Options Presented by L. William Schmidt, Jr., Esq. Are you an Elite CLE Pass Holder? April 23, 2015 Elite CLE Pass holders can attend this entire 9 program series for FREE! That s a $1,499 Value!

4 #6 Dealing with "Civilian" Trustees During Trust Administration When There is a Dispute April 22, 2015 May 8, 2015 The Duty to Diversify Trustees' Affirmative Duties Under the UPIA Total Return Unitrusts (TRUs) Liabilities and Pitfalls Trustees May Encounter Liabilities of trustees who do not properly administer their estates Liability factors Unforeseen consequences of failure to adhere to required duties Pitfalls for the unwary Problems That Commonly Arise in Trust Administration How the attorney and the court can become engaged in these problems When trustees seek (or should seek) assistance from counsel Asking the court for instructions Instructions the court may give that can protect the trustee from liability Presented by Kelly Dickson Cooper, Esq., Kerri Klein, Esq., Keith Lapuyade, Esq., and Sumi Lee, Esq. #7 Strategic Trusts for Elderly and Disabled Clients First-Party Special Needs Trusts Created with the Beneficiary's May 14, 2015 Own Funds Third-Party Special Needs Trusts Created by Parents for a Disabled Child Third-Party Special Needs Trusts Created by a Spouse for the Benefit of a Spouse in a Nursing Home Public Benefits Primer Tax Issues Related to Special Needs Trusts Presented by Bradley J. Frigon, JD, LLM, CELA With this incredible resource, you get unlimited access to the best catalog of CLE seminars in Colorado, all at a fraction of what you would normally pay! Go to for more information and an enrollment packet. April 29, 2015 #8 Understanding and Using Specialized Trusts, Including GRATs, IDITs, Pet Trusts, and More! May 6, 2015 May 22, 2015 Grantor Retained Annuity Trusts (GRATs) Intentionally Defective Irrevocable Trusts (IDITs) (including discussion of using an IDIT in combination with the sale of an asset) Qualified Personal Residence Trusts (QPRTs) Pet Trusts and more! Presented by Bette Heller, Esq., Shelly D. Merritt, Esq., and Jane Caddell Paddison, Esq. #9 Irrevocable Life Insurance Trusts (ILITs) From the Ground Up An Effective Way to Minimize a Grantor's Estate Tax Liability What are the Fact Situations that Call for the Use of an ILIT? What Types of Clients Can Benefit Most from an ILIT? How are ILITs created? What are the Key Provisions in an ILIT? What are the Pitfalls when Using an ILIT? Terminating or Rehabilitating an Old ILIT Learn the answers to these and other important ILIT questions when you attend this informative program! Presented by James Buchanan III, Esq. May 20, 2015 June 5, 2015 WEBCASTING IS GREEN! Course materials are provided in PDF format to all webcast attendees. If you prefer to receive the materials in paper form, you must make this request at the time of registration; the materials will be shipped when available and we cannot guarantee that you will receive them prior to the program. WEBCASTING IS EASY! WEBCAST INFORMATION: THE MINIMUM SYSTEM REQUIREMENTS: Your computer should have a 500 MHz or higher processor and at least 128 mb of RAM A connection to the Internet of at least 700 kbps is highly recommended, and most people now have connections at that speed or faster. Check your speed now (or go to Course materials are delivered in PDF format. You will need a recent version of Adobe Reader. Free download here: Adobe Flash Player v. 11.X or higher (Free download here: Tablets and ios devices will need a web browser and a high speed wi-fi connection. Our video is encoded HTML5 compliant x264 format which will play on any contemporary device with sufficient bandwidth. You will also need a sound card and speakers, and a current web browser TIPS FOR A BETTER WEBCAST EXPERIENCE: You will receive a confirmation and instructions to view the webcast via upon registration.

5 Understanding and Using Trusts: A 9 Program Series Register by PHONE when using VISA, MasterCard or Amex In Denver: (303) Toll-Free: (888) Or FAX form when using VISA, MasterCard or Amex FAX to: (303) Or MAIL form to CLE in Colorado 1900 Grant St, Suite Or Register ONLINE when using VISA, MasterCard or Amex Go to LIVE PROGRAM / WEBCAST / VIDEO REPLAY ORDER FORM BONUS! When you register and pay for the entire series, you are eligible to: Receive the MP3 audio download for all 9 programs Rreceive the digital course materials for all 9 programs Claim all 36 credits once you have completed all 9 programs You'll have easy access through your CLE Dashboard! As each event takes place, the MP3 file will be uploaded within 10 business days. If you purchase the complete 9-part series, please note that the complete recording of the series will be available after June 1, CD and paper products are not included in the download offer. TUITION ENCLOSED: Per program Entire 9 program series Non-member:...$209...$1499 CBA Member:...$189...$899 CBA Trust and Estate Section:...$169...$799 New Lawyer (in practice 5 years or less):...$149...$699 CLE Elite Pass:...FREE...FREE SELECT PROGRAM/S AND FORMAT: Live program, live webcast or video replay: #1 - Revocable Living Trusts: Design, Implementation and Other Issues LIVE - FEBRUARY 11, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: March 5, 2015 Denver Colo. Springs Grand Junction #2 - Taxation of Trusts LIVE - FEBRUARY 25, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: March 19, 2015 Denver Colo. Springs Grand Junction #3 - Trusts: Today and Tomorrow LIVE - MARCH 11, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: March 27, 2015 Denver Colo.Springs Grand Junction #4 - Counseling Trustees on Their Duties LIVE - MARCH 25, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: April 10, 2015 Denver Colo. Springs Grand Junction #5 Understanding Charitable Remainder and Charitable Lead Trusts LIVE - APRIL 8, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: April 23, 2015 Denver Colo. Springs Grand Junction #6 - Dealing with "Civilian" Trustees During Trust Administration When There is a Dispute LIVE - APRIL 22, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: May 8, 2015 Denver Colo. Springs Grand Junction #7 - Strategic Trusts for Elderly and Disabled Clients LIVE - APRIL 29, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: May 14, 2015 Denver Colo. Springs Grand Junction #8 - Understanding and Using Specialized Trusts GRATs, IDITs, Pet Trusts, and More! LIVE - MAY 6, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: May 22, 2015 Denver Colo. Springs Grand Junction #9 - Irrevocable Life Insurance Trusts (ILITs) From the Ground Up LIVE - MAY 20, 2015 LIVE PROGRAM in Denver LIVE WEBCAST Video Replay: June 5, 2015 Denver Colo. Springs Grand Junction Program order form SUBTOTAL: No. of programs: X Cost per program: $ =... $ OR Cost for all 9 programs:... $ LIVE SEMINAR / WEBCAST / VIDEO REPLAY TOTAL $ HOMESTUDY ORDER FORM To receive CLE Credit you must purchase both the course materials AND the recorded seminar. SELECT PROGRAM/S: #1 - Revocable Living Trusts: Design, Implementation and Other Issues #2 - Taxation of Trusts #3 - Trusts: Today and Tomorrow #4 - Counseling Trustees on Their Duties #5 - Understanding Charitable Remainder and Charitable Lead Trusts #6 - Dealing with "Civilian" Trustees During Trust Administration When There is a Dispute #7 - Strategic Trusts for Elderly and Disabled Clients #8 - Understanding and Using Specialized Trusts GRATs, IDITs, Pet Trusts, and More! #9 - Irrevocable Life Insurance Trusts (ILITs) From the Ground Up COURSE MATERIALS & RECORDED SEMINAR (Full CLE credit given) Per program Entire 9 program series Non-member:...$209...$1499 CBA Member:...$189...$899 CLE Basic Pass:...FREE...FREE CLE Elite Pass:...FREE...FREE Select format: Recorded Program on CD-ROM and Paper Course Materials Video-On-Demand MP3 Course materials & recorded seminar SUBTOTAL: No. of programs: X Cost per program: $ =... $ OR Cost for all 9 programs:... $ PAPER COURSE MATERIALS ONLY (Per program only - No CLE credit given) Non-member...$125 CBA Member...$95 Paper course materials only SUBTOTAL: No. of programs: X Cost per program: $ =... $ NOTE: Shipping & handling only applies to orders you receive via mail. Materials will be mailed to you approximately 2 weeks after live program. CLE USE ONLY Price $ Shipping & Handling $ Subtotal $ Applicable Sales Tax $ (7.62% Denver, 4% RTD and 2.9% rest of Colo.) HOMESTUDY TOTAL $ Check #: Approval #: Name Attorney Reg. No. _ Firm/Organization Address Street Address City / State / Zip Telephone ( ) Fax ( ) Enclosed is my check made payable to CBA-CLE VISA MasterCard Amex Credit Card # Exp. Date Signature Required for credit card orders

6 Understanding and Using Trusts 9 LIVE PROGRAMS AND LIVE WEBCASTS: 1. Revocable Living Trusts: Design, Implementation and Other Issues 2. Taxation of Trusts 3. Trusts: Today and Tomorrow 4. Counseling Trustees on Their Duties 5. Understanding Charitable Remainder and Charitable Lead Trusts Earn Up to 6. Dealing with "Civilian" Trustees During Trust Administration When There is a Dispute 36 CLE Credit 7. Strategic Trusts for Elderly and Disabled Clients Hours! 8. Understanding and Using Specialized Trusts, Including GRATs, IDITs, Pet Trusts, and More! 9. Irrevocable Life Insurance Trusts (ILITs) From the Ground Up An unbeatable value for these high-quality CLE programs! REGISTER ONLINE! Go to Grant Street, Suite 300, Denver, Colorado Nonprofit Org. U.S. Postage Paid Permit No Match the Trust to Your Client's Needs! Understanding and Using Trusts 9 LIVE PROGRAMS AND LIVE WEBCASTS: 1. Revocable Living Trusts: Design, Implementation and Other Issues 2. Taxation of Trusts 3. Trusts: Today and Tomorrow 4. Counseling Trustees on Their Duties 5. Understanding Charitable Remainder and Charitable Lead Trusts 6. Dealing with "Civilian" Trustees During Trust Administration When There is a Dispute 7. Strategic Trusts for Elderly and Disabled Clients 8. Understanding and Using Specialized Trusts, Including GRATs, IDITs, Pet Trusts, and More! 9. Irrevocable Life Insurance Trusts (ILITs) From the Ground Up LIVE PROGRAM LOCATION: CBA-CLE Large Classroom, 1900 Grant Street, Third Floor, REGISTER FOR THIS PROGRAM SERIES ONLINE! Go to 36 Earn Up to CLE CREDIT HOURS Your choice of programs take ALL for the best price!