Cosponsored by the ABA Section of Taxation

Transcription

1 Business Organizations / Corporate Law and Taxation 23rd Annual ALI CLE Course THE AMERICAN LAW INSTITUTE Continuing Legal Education Charitable Giving Techniques Cosponsored by the ABA Section of Taxation Thursday-Friday, May 2-3, 2013 Washington, D.C. (Washington Plaza Hotel) Live Video Webcast If you advise donors, charities, or organizations with planned giving programs, you must attend this course to get answers to these critical questions: What is the latest status of IRA charitable rollovers? What opportunities and pitfalls do the current historically low interest rates mean for donors and charitable organizations: do you know that special opportunities are available for charitable lead annuity trusts, or that some donors cannot create charitable remainder annuity trusts at all? What are the requirements now applicable to supporting organizations and donor-advised funds? Basic and advanced dual tracks allow registrants to customize the course for their skill level!

2 Planning Chairs (also on faculty) Lawrence P. Katzenstein, Thompson Coburn LLP, St. Louis Larry practices in Thompson Coburn s private client services area with a concentration on estate planning and charitable giving, and representation of exempt organizations. He is a nationally known authority on estate planning and planned giving, and a frequent speaker around the country to professional groups. He is widely known as the author of Tiger Tables software, which is used by lawyers and accountants around the country for estate and charitable planning actuarial and estate tax calculations. Jerry J. McCoy, Law Office of Jerry J. McCoy, Washington, D.C. Jerry is an independent attorney in Washington, D.C., specializing in charitable tax planning, taxexempt organizations and estate planning. He holds law degrees from Duke University and New York University. Mr. McCoy is Co-Founder and Co-Editor of two newsletters, Charitable Gift Planning News, and Family Foundation Advisor. He is co-author (with Kathryn Miree) of The Family Foundation Handbook (2010 Ed.), published by CCH. Faculty Edward J. Beckwith Baker and Hostetler LLP, Washington, D.C. Christopher R. Hoyt Professor of Law, University of Missouri-Kansas City School of Law, Kansas City Paul S. Lee National Managing Director, Bernstein Global Wealth Management, New York Mary Ann Mancini Loeb & Loeb LLP, Washington, D.C. Rani Newman Mathura Cummings & Lockwood LLC, Palm Beach Gardens, Florida Conrad Teitell Cummings & Lockwood LLC, Stamford, Connecticut Carolyn O. (Morey) Ward Ropes & Gray LLP, Washington, D.C. ALI CLE Program Attorney: Kevin O Connor (koconnor@ali-cle.org)

3 Program All Times are Eastern Thursday, May 2, 2013 BASIC MORNING TRACK [Note: These sessions will not be video webcast, but will be videotaped and available after the course on demand and as part of the archive, mp3, and DVD.] 7:00 a.m. Registration and Continental Breakfast 7:55 a.m. Administrative Remarks ALI CLE Staff 8:00 a.m. Basic Deduction Rules Mr. McCoy 9:00 a.m. Non-Trust Techniques and Charitable Gift Annuities Ms. Mathura 10:00 a.m. Networking and Refreshment Break 10:15 a.m. Charitable Remainder Trusts and Charitable Lead Trusts Mr. Teitell 11:30 a.m. Exempt Organization Primer, Private Foundations, and Alternatives Mr. McCoy 12:30 p.m. Lunch Break ADVANCED MORNING TRACK 8:00 a.m. Registration and Continental Breakfast 8:55 a.m. Administrative Remarks ALI CLE Staff VIDEO WEBCAST SEGMENT A $299 9:00 a.m. Charitable Planning Techniques with Qualified Plans, S Corporation Stock, and Other Unusual Assets Professor Hoyt 10:15 a.m. Advanced Charitable Remainder Trusts Mr. Katzenstein 11:15 a.m. Networking and Refreshment Break 11:30 a.m. Advanced Charitable Lead Trusts Mr. Beckwith 12:30 p.m. Lunch Break JOINT PROGRAM VIDEO WEBCAST SEGMENT B $299 1:45 p.m. Post-Mortem Issues Mr. Katzenstein ALI CLE Curriculum Business Organizations / Corporate Law and Taxation ALI CLE business/corporate and tax courses are outstanding opportunities to learn from and with the best in the field. In an environment of opportunity and upheaval, ALI CLE s distinctive curriculum attracts the top practitioners. Well structured courses cover their subjects with sophistication and thoroughness like no others. Free online access to the program archives enables course registrants to reinforce their learning. To satisfy broader knowledge needs, ALI CLE offers a robust curriculum in securities, employment, real estate, and estate planning law. To enhance professional development needs, ALI CLE offers acclaimed courses on the latest ethics, lawyering skills, and law practice topics available by webcast and from its online archives.

4 2:30 p.m. Best Practices: A Practitioner s Lessons Learned in Development Mr. Katzenstein and panel 3:15 p.m. Networking and Refreshment Break 3:30 p.m. Hot Topics in Planned Giving Faculty Panel 4:30 p.m. Adjournment for the Day Friday, May 3, :30 a.m. Continental Breakfast and Networking Session VIDEO WEBCAST SEGMENT C $299 9:00 a.m. Advanced Issues in Giving to the Private Foundation, Donor-Advised Fund, and Supporting Organization Ms. Ward 10:15 a.m. Networking and Refreshment Break 10:30 a.m. Using Life Insurance in Charitable Giving Ms. Mancini 11:30 a.m. Charitable Giving Tax Pitfalls: Avoiding; Climbing Out; Cyanide Capsule? Mr. Teitell 12:30 p.m. Lunch Break VIDEO WEBCAST SEGMENT D $299 1:45 p.m. Advanced Planning Techniques Mr. Lee 3:00 p.m. Networking and Refreshment Break 3:15 p.m. Ethics and Planned Giving Mr. Teitell 4:15 p.m. Case Studies Faculty Panel 5:00 p.m. Adjournment Total 60-minute hours of instruction: 12 (Advanced Track) or 13 (Basic Track), including one hour of ethics CPE credit hours in Taxation (live group and group-internet-based program: 14 (Advanced Track) and 15.5 (Basic Track) Here's what registrants have said about this course: The 2 track approach was well-done and should be continued. [Conrad] Teitell still AWESOME! Outstanding materials and presentation! [Paul] Lee s analysis was excellent application of economic analyses rarely seen in charitable giving. Practicing for a charity rather than on behalf of the donors gave this course a different spin for me. It was enlightening to see the other side great ideas generated from this new perspective. All of the speakers were effective and the manuscripts will be superior resources for me.

5 Could your clients be eligible for a major tax credit and not even know it? Research Tax Credits By By Kreig D. Mitchell Research Tax Credits explains how to determine if your clients can take advantage of the research and experimentation tax credit. Just as crucial, it shows you how to navigate through the credit s ever-changing rules Softcover 256 pages $99 ISBN: Order Code BK88 For more information, go to On location: Maximize your CLE experience. Learn from the best and network with other serious practitioners. Register one person from your firm for this course and get all subsequent registrations at 50% off. UP TO 50% OFF from ALI CLE superb instruction and practical advice available in multiple formats providing numerous ways to further your knowledge while satisfying your CLE requirements Webcast: Can t attend on location? Register for the live webcast or any of its segments and participate by asking questions online, in real time, and get our famous course materials via searchable PDF. Interrupt your viewing at any time and catch up later with the free online archive. Get all the information you need, and satisfy your CLE needs, without leaving your office. $899 Group Webcast: Schedule a convenient group viewing of this course for two or more people and save on tuition. Provide your firm or department with access to the finest legal talent and train more people at a lower cost without the additional expense or time constraints of travel. UP TO 30% OFF On-demand CLE: Online audio and/or video and searchable (PDF) course materials are available 24/7 for every course and course segment. Free To Registrants DVD / CD-ROM / Audio MP3 Watch or listen to ALI CLE s renowned courses in your car, home, or office on your computer, DVD player, or MP3 player at your own pace. $749 / $549 Print + Digital Course Materials ALI CLE s acclaimed course materials are available in print or electronically and can be purchased before or after the course. $149

6 how to register online phone CLe News fax mail return the form on the back panel of this brochure to: registrar, ALi CLe, 4025 Chestnut street, Philadelphia, PA get MANDAtorY CLe AND CPe CreDit Virtually all ALI CLE programs receive CLE credit in AK, AL, Ar, AZ, CA, Co, De, FL, ga, hi, ia, il, in, Ks, KY, LA, Me, MN, Mo, Ms, Mt, NC, ND, Ne, Nh, NJ, NM, NV, NY, oh, ok, PA, ri, sc, tn, tx, Ut, VA, Vt, wa, wi, and wv. Upon request, ALI-CLE will apply for CLE credit in id, or, and wy. The basic course is expected to qualify for 13 credits, including one ethics credits, in 60-minute MCLE jurisdictions; and for 15.6 credits, including 1.2 ethics credits, in 50-minute MCLE jurisdictions. The advanced course is expected to qualify for 12 credits, including one ethics credits, in 60-minute MCLE jurisdictions; and for 14.4 credits, including 1.2 ethics credits, in 50-minute MCLE jurisdictions. In NY, this course is appropriate for both newly admitted and experienced attorneys. For specific information on CLE, CPE, or other professional accreditation in your state, please the MCLE Team at go to or call CLE-NEWS. NAsBA ALI CLE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: For more information regarding ALI CLE s administrative policies, such as complaint and refund, please call Customer Service at (800) CLE-NEWS. CPe credit hours for this course: 15.5 (Basic track) and 14 (Advanced track) in: taxation (live group and group-internet based programs). Learning objectives: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner. suggested Prerequisite: (For Basic Level Course Use) Limited experience in practice in subject matter. (For Advanced Level Course Use) Experience in practice in subject matter. Level of instruction: Basic or Advanced. hotel ACCoMMoDAtioNs A limited block of rooms has been reserved at the Washington Plaza. Room rate: $269 per night, single or $299 per night, double occupancy. These rooms will be held as a block, unless exhausted, until April 8, at which time they will be released to the general public. Registrants must make their own hotel reservations and indicate that they are attending the ALI CLE program to qualify for rooms in the block. Room reservations may be made by calling the Washington Plaza, 10 Thomas Circle, Washington, D.C ; phone (202) Confirmations will be sent by the hotel. Please read the cancellation policy carefully. go to for more info about: registration/cancellation/requirements for persons with disabilities/scholarships ALSO FROM ALI CLE: Corporate Taxation April 3-5, 2013 Washington, DC or Video Webcast Planning Techniques for Large Estates April 17-19, 2013 Scottsdale, AZ or Video Webcast Estate Planning in Depth June 23-28, 2013 Madison, WI or Video Webcast SOCIAL NETWORKING Start interacting with other course registrants and faculty through these social networking tools. Post topics you would like to see covered during the course, discuss hot topics, and make lunch and dinner plans with other on-site attendees. Facebook: Twitter: #CGTECH13

7 Charitable Giving Techniques Get the latest knowledge to advise your clients not just on compliance with past and proposed new regulations, but also on how they can incorporate a range of incentives into their ongoing financial planning. At this uniquely designed program, our distinguished national faculty of experts provides a comprehensive review of lifetime and testamentary charitable giving techniques, including a full discussion of recent statutory changes and provisions. The faculty addresses the technical, mechanical, and legal sides of the issues, with practical applications and tips from the trenches. Dual tracks in the morning of the first day allow registrants to choose the level of complexity that is right for them. Track one covers basic aspects of charitable giving techniques. The alternative morning track is for those looking for more advanced analysis. Following the lunch break that day, all registrants come together for the remainder of the course, which focuses on more challenging issues and is taught at an advanced level, allowing the faculty and registrants to delve more deeply into important topics, such as: Use of private foundations, donor-advised funds, and supporting organizations Post mortem charitable planning Charitable giving tax pitfalls Life insurance Hot topics and case studies in planned giving Best practices in development lessons learned The faculty also spends a full hour discussing ethics problems that routinely challenge charitable giving practitioners.

8 Online Phone CLE NEWS FAX Mail Registrar, ALI CLE, 4025 Chestnut Street, Philadelphia, PA Charitable Giving Techniques Washington, D.C., May 2-3, 2013 $1,099 G Please enter registration(s) CU038 G ABA Tax Section Members: $949 CU038ABA G Please provide my course materials as a (choose only one): О Printed course book О USB drive Video Webcast $899/$299 G The entire program. Tuition: $899 WAU038 G Video Webcast Segment A: $299 WAU038A G Video Webcast Segment B: $299 WAU038B G Video Webcast Segment C: $299 WAU038C G Video Webcast Segment D: $299 WAU038D Can t attend? You don t have to miss anything! Order the: G DVD (video), including a complimentary MP3 CD-ROM and PDFs of the course materials $749 AU038V G Audio MP3 CD-ROM (including PDFs of the course materials) $549 AU038 G Printed course materials only $149 SU038 Research Tax Credits G $99 BK88 Tuition discounts ALI CLE offers tuition discounts for full-time government employees, recent law school graduates, and retired senior lawyers. If you are a member of any of these groups, please check the appropriate box below, and the corresponding discount will be applied. Discounts valid for on-site course, live webcast, and webcast segments only. Cannot be combined with other offers. G I am a full-time employee of the federal, a state, or a local government or governmental agency: 30% tuition discount G I am a recent law school graduate (<5 years): 30% tuition discount G I am a retired senior lawyer (65 or older): 50% tuition discount $ Total G Check enclosed (payable to ALI CLE) Please charge to my credit card: G AMEX G DISCOVER G MasterCard G VISA Card no.: Card expiration date: / signature address (required for webcasts and online subscriptions) American Law Institute Continuing Legal Education 4025 Chestnut Street, Philadelphia, PA NONPROFIT ORG U.S. Postage PAID ALI CLE