Forty-Ninth Annual Notre Dame® Tax and Estate Planning Institute

Century Center – South Bend, Indiana – September 20^th – 22^nd, 2023

Wednesday September 20^th, 2023

___ Session 1: Trust Basis and Promissory Notes In Life and At Death for Grantor Trusts- Mark Mullin and Stephanie Vara

___ Session 2: Ethical Considerations When Representing Vulnerable Adults (Ethics) - Sandra Glazier

Thursday September 21^st, 2023 

Track A Sessions

___ Session 3: Current Developments Of Importance To Estate Planners - Turney Berry and Charles “Clary” Redd 1^st hour

___ Session 4: Current Developments Of Importance To Estate Planners - Turney Berry and Charles “Clary” Redd 2^ndhour

___ Session 5: Drafting SLATs, GRATs, IDGTs and Other Irrevocable Trusts - Diana Zeydel

___ Session 6: Practical navigation of estate and gift tax audits post COVID: 

                            The World has Changed, and so has the Audit Mindset. - Louis Harrison

___ Session 7: Charitable Planning Using Non-Charitable Trusts - Kim Kamin

___ Session 8: Winning At The Section 2702 Table When Playing Against the IRS - Jonathan Blattmachr

___ Session 9: Defining Descendants:  Adoption, Stepchildren, Nonmarital Children, Foster Children, Posthumous

                            Descendants and Assisted Reproductive Technology - T&E Panel:  Susan Lipp, Kim Kamin, Marty Shenkman, Sandra Glazier

Track B Sessions

___ Session 10: Tax and Non-Tax Planning for Passing on the Closely Held Business - Chris Jones

___ Session 11: Powerful Trust Laws to Combat Future Uncertainties:  The Need for Flexibility – Al King

___ Session 12: Yes Virginia, Trustees Do Have a Duty To Minimize State Income Taxes on Trusts - Richard Nenno & Vincent Thomas

___ Session 13: Valuation of Life Insurance Policies For Estate Planning, Life Settlements and Transfers to Entities:

                               Perceived Valuation Myths - Todd Steinberg and Jamie Mendelsohn

___ Session 14: The Corporate Transparency Act:  What Every Estate Planner Needs To Know - Raj Malviya

Friday September 22^nd, 2023

Track A Sessions

 ___Session 15: Flexibility and Planning Opportunities With Estate Planning In Mind:  Using Check The Box Elections - Larry Brant

 ___Session 16: Love, Marriage, Dissolution and Estate Planning: The interplay between matrimonial

                law and taxation - Sean Weissbart and Kyle Durante

___ Session 17: “La Commedia e' Finita!”  Ending The Attorney Client Relationship Without Tears (Ethics) - Bruce Ross

___ Session   18:  Death Administration of Retirement Accounts After SECURE 2.0 - Steven E. Trytten

___ Session 19: Strategies That Work Better With Higher Interest Rates - David Handler

___ Session 20: Using Installment Sales to Non-Grantor Trusts to Defer Reporting

                               the Gain from the Sale of Business Interests - Paul Lee

___ Session 21: Notre Dame 2023: Review of Conference Presentations and Key Takeaways - Turney Berry & Charles “Clary” Redd

Track B Sessions

___ Session 22:  Planning For and With QTIPs - Carlyn McCaffrey

___ Session 23: What Are The Limits To What I Can Do With Qualified Small Business Stock? - David Herzig, Chris Siegle

___ Session 24: What Does it Mean to be a Trusted "Advisor," And How Does That Help Us To Have Careers that Are

                               Wholesome and Enriching? (Ethics) - Bruce Stone

___ Session 25: Communicating Estate Planning Proposals Using Financial Modeling (technology credit) - Brad Dillon

___ Session 26: Debt Refinancing for Encumbered Real Estate:  Increasing the Income Tax Basis

                               Step-up After the Freeze Has Been Implemented. - Stephen Breitstone

____ Session 27:  Breaking Old Habits: Revisiting Tax Driven Restrictions when Naming a Trustee - Stephen Liss 

___ Session 28: Factors to Consider When Choosing the Jurisdiction for a Trust - Amy Kanyuk