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Calendar

9/26/2016
Drafting Promissory Notes to Enhance Enforceability (Telephone)

9/26/2016
The Passion of the Barrister: An Ethical Lawyer is a Happy Lawyer (Webinar)

9/27/2016
Understanding and Drafting Ground Leases, Part 1 (Telephone)

9/28/2016
Understanding and Drafting Ground Leases, Part 2 (Telephone)

Estate & Trust Planning for Non-Traditional Families (Telephone)
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The landscape of estate and trust planning for unmarried couples – whether of the same or opposite sex – and same-sex couples has been remade after the Supreme Court’s recent decision in Obergefell finding a constitutional right to same-sex marriage. Estate plans presently in place for same-sex couples who now marry may make little sense and have adverse tax and practical consequences.

4/18/2016
When: Monday, April 18, 2016
12:00 PM - 1:00 PM

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MCLE Accreditation
Nebraska Activity #121746, 1.0 hour CLE

The landscape of estate and trust planning for unmarried couples – whether of the same or opposite sex – and same-sex couples has been remade after the Supreme Court’s recent decision in Obergefell finding a constitutional right to same-sex marriage.  Estate plans presently in place for same-sex couples who now marry may make little sense and have adverse tax and practical consequences.  Planning for unmarried couples, whether they are of the same or opposite sex, is also highly complex, involving a host of “work around” strategies to obtain favorable tax treatment and practical benefits for partners who choose not to marry.  This program will provide you with a practical guide to planning for non-traditional families, including unmarried couples of the same or opposite sex and for same-sex couples who marry.

  • Estate and trust planning for unmarried couples that cohabitate and same-sex couples
  • Drafting co-habitation agreements or domestic partnership agreements
  • Pooling of income and sharing of expenses, and gift tax consequences to the financially advantaged partner
  • Determining when to use beneficiary designations and non-probate transfers versus trusts to transfer property
  • Planning for personal interests – health care decisions, burial decisions, and insurance issues
  • Planning for same-sex couples who marry after the Supreme Court’s recent decision in Obergefell
  • Understanding what martial rights under the tax code same-sex couples are entitled to post-Obergefell

Effect on estate and trust plans put in place before decision made – how to unwind plans that no longer make sense

Jennifer A. Pratt is a partner in the Baltimore office of Venable, LLP, where she has assists client with estate planning, charitable giving, and estate and gift tax controversy matters.  She has extensive experience with estate administration, the preparation of federal estate and gift tax returns, as well as fiduciary income tax returns.  Earlier in her career, she worked with a major national bank and has particular expertise in adapting financial products to the estate planning needs of clients.  She has been named in the 2011 edition of “Maryland Super Lawyers Rising Stars Edition.” Ms. Pratt received he B.A., summa cum laude, from the University of Baltimore, her J.D., magna cum laude, from the University of Baltimore School of Law, and her LL.M. in taxation from the University of Baltimore.

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.



To Register:Cost $89.00

http://ne.webcredenza.com/catalog.aspx?browse=ViewProg&catid=22468

  • Click on abo9ve link
  • Click “Login to add to cart” button at the bottom of the program page
  • This will take you to the log in page, FIRST time users will need to create a user name and password that is separate and distinct from any information you may have used for the Nebraska State Bar website
  • Please be sure to use the attorney name and contact information of the person who is to receive the CLE credit
  • Once completed click “Update & Proceed to Payment”
  • The final step is to click “Submit Payment”
  • At this point you will receive an email confirmation of the purchase
  • The day before the Program you will receive the dial in information and program materials
  • We will submit the program participation information to the Nebraska State Bar Association within 48 hours of the program completion

If you need additional information on your CLE credits please contact:
Sara Weber, Nebraska State Bar Association
(402) 475-7091 ext # 131; sweber@nebar.com

Nebraska State Bar Association, 635 S. 14th St., Suite 200, Lincoln, NE 68508
(402) 475-7091; Toll Free (800) 927-0117; FAX (402) 475-7098