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This year’s Institute includes a series of programs on Litigation and Tax Controversies. The series will review recent case law involving fiduciaries, examine will and trust provisions likely to lead to litigation, and consider the issues involved in contested guardianships.
Tuesday, January 13, 2015 (11:45 a.m. – 12:35 p.m.)
The 30,000 Foot View from the Trenches: A Potpourri of Issues on the IRS’s Radar Screen
John W. Porter
This presentation will address a number of current audit and litigation issues from the perspective of a seasoned litigator who deals with the IRS on a daily basis. The discussion will include hard to value assets, formula clauses, 6166 issues, GRATs, tax return preparation issues, and avoidance of penalties.
Wednesday, January 14, 2015 – Special Session I-C (2:00 – 3:30 p.m.)
Review of the Past Year’s Significant, Curious, or Downright Fascinating Fiduciary Cases
Dana G. Fitzsimons, Jr., Gerard G. Brew
Recent cases will be reviewed to assist fiduciaries and their advisors in identifying and managing contemporary fiduciary challenges, including: investments, business interests in trusts, disclosure and privileges, surcharge and defenses, trust modification, and more.
Thursday, January 15, 2015 Special Session III-E (2:00 – 3:30 p.m.)
Will to Litigate
Steven K. Mignogna, Robert W. Goldman, Charles A. “Clary” Redd
Clients often request, if not require, provisions in wills and trusts aimed at preventing disputes. Estate planners likewise recommend techniques for the same goal. Ironically, those same measures often increase the likelihood of lawsuits. This program will survey the common steps and provisions that lead to contention and how to deal with them in the drafting and litigation stages. The presentation is vital for those who counsel clients on estate planning, administration, or litigation – and don’t want to be the target of lawsuits themselves.
Thursday, January 15, 2015 Special Session IV-E (3:50 – 5:20 p.m.)
Grandma, Here’s Your Deposition Subpoena: Contested Guardianship Issues
Robert N. Sacks, Peter J. Forman, Crystal M. Patterson
This program will cover a host of issues in contested guardianships/conservatorships, ranging from “normal” battles to multi-jurisdictional disputes, as well as contested substituted judgment proceedings.