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Advanced Estate Planning and Administration 2016 Advanced Estate Planning and Administration 2016 Cosponsored by the Estate Planning and Administration Section Friday, June 10, 2016 8:30 a.m.–4:30 p.m. 6 General CLE credits and 1 Ethics credit ADVANCED ESTATE PLANNING AND ADMINISTRATION 2016 SECTION PLANNERS Philip Jones, Duffy Kekel LLP, Portland Robin Smith, Butcher & Smith Law LLC, Portland Margaret Vining, Davis Wright Tremaine LLP, Portland Katharine West, Wyse Kadish LLP, Portland Eric Wieland, Samuels Yoelin Kantor LLP, Portland OREGON STATE BAR ESTATE PLANNING AND ADMINISTRATION SECTION EXECUTIVE COMMITTEE Erik S. Schimmelbusch, Chair Melanie E. Marmion, Chair-Elect Matthew W. Whitman, Past Chair Ian T. Richardson, Treasurer Philip N. Jones, Secretary Stuart B. Allen Jeffrey M. Cheyne Eric R. Foster Janice E. Hatton Amelia E. Heath Holly N. Mitchell Jeffrey G. Moore Hilary A. Newcomb Robin A. Smith Margaret Vining Eric J. Wieland The materials and forms in this manual are published by the Oregon State Bar exclusively for the use of attorneys. Neither the Oregon State Bar nor the contributors make either express or implied warranties in regard to the use of the materials and/or forms. Each attorney must depend on his or her own knowledge of the law and expertise in the use or modification of these materials. Copyright © 2016 OREGON STATE BAR 16037 SW Upper Boones Ferry Road P.O. Box 231935 Tigard, OR 97281-1935 Advanced Estate Planning and Administration 2016 ii TABLE OF CONTENTS Schedule . v Faculty . vii 1. One Foot in Each State: Planning and Administering the Multistate Estate . 1–i — John Draneas, Draneas & Huglin PC, Lake Oswego, Oregon 2. Charitable Deductions . 2–i — Penny Serrurier, Stoel Rives LLP, Portland, Oregon 3. Anticipating and Conducting Estate and Gift Tax Audits: Confessions of a Former IRS Attorney . 3–i — Justin Alt, Davis Wright Tremaine LLP, Seattle, Washington 4. Firearms in Estate Administration . 4–i — Brian M. Thompson, Law Office of Brian M. Thompson, Eugene, Oregon 5. Is the Trust Funded? . 5–i — Eric Wieland, Samuels Yoelin Kantor LLP, Portland, Oregon 6. Using Mediation and Arbitration to Manage Family Conflict and Resolve Trust and Estate Disputes . 6–i — Professor Susan Gary, University of Oregon School of Law, Eugene, Oregon 7. Estate Planning Ethics Questions . 7–i — Philip Jones, Duffy Kekel LLP, Portland, Oregon — Robin Smith, Butcher & Smith Law LLC, Portland, Oregon — Margaret Vining, Davis Wright Tremaine LLP, Portland, Oregon — Katharine West, Wyse Kadish LLP, Portland, Oregon — Eric Wieland, Samuels Yoelin Kantor LLP, Portland, Oregon Advanced Estate Planning and Administration 2016 iii Advanced Estate Planning and Administration 2016 iv SCHEDULE 7:30 Registration 8:30 One Foot in Each State: Planning and Administering the Multistate Estate F Multistate estate taxation—apportionment, Oregon elections, drafting considerations F Income taxation of multistate trusts—does an Oregon co-trustee create an Oregon tax? F Changing trust situs John Draneas, Draneas & Huglin PC, Lake Oswego 10:00 Break 10:15 Tax Matters in Charitable Giving F Income tax and gifts during life F Estate tax and gifts at death F Split interest gifts F Private foundations and alternatives Penny Serrurier, Stoel Rives LLP, Portland 11:00 Anticipating and Conducting Estate and Gift Tax Audits: Confessions of a Former IRS Attorney F Best practices to minimize audit risks and maximize tax efficiencies F The IRS audit process F Strategies for effectively resolving IRS audits F Appeals process for “unagreed” cases Justin Alt, Davis Wright Tremaine LLP, Seattle Noon Lunch 1:00 Firearms and Estates F National Firearms Act of 1934 and Gun Control Act of 1968 F Oregon SB 941 (2015) F Identifying controlled firearms F What is a “transfer” of a firearm? F Gun trust guidance Brian M. Thompson, Law Office of Brian M. Thompson, Eugene 1:45 Is the Trust Funded? F Revocable living trusts F Personal residences after the first spouse’s death F “Difficult” assets, such as airplanes and timeshares F Retirement accounts with trusts as beneficiaries Eric Wieland, Samuels Yoelin Kantor LLP, Portland 2:30 Break Advanced Estate Planning and Administration 2016 v SCHEDULE (Continued) 2:45 Using Mediation and Arbitration to Manage Family Conflict and Resolve Trust and Estate Disputes F Representing clients in mediation—helping clients understand the process and reach acceptable results F Family meetings to address business or property issues F Enforcement of mediation and arbitration clauses F Challenges in drafting mediation and arbitration clauses Professor Susan Gary, University of Oregon School of Law, Eugene 3:30 Legal Ethics for Estate Planners F Commonly encountered ethical issues F Ethically representing married couples, families, and businesses F Recognizing and avoiding conflicts of interest Philip Jones, Duffy Kekel LLP, Portland Robin Smith, Butcher & Smith Law LLC, Portland Margaret Vining, Davis Wright Tremaine LLP, Portland Katharine West, Wyse Kadish LLP, Portland Eric Wieland, Samuels Yoelin Kantor LLP, Portland 4:30 Adjourn Advanced Estate Planning and Administration 2016 vi FACULTY Justin Alt, Davis Wright Tremaine LLP, Seattle. Mr. Alt is of counsel in the firm’s Seattle office and a member of the firm’s Trusts and Estates practice group. His practice emphasizes minimizing federal and state transfer taxes. He is an adjunct law professor at the University of Washington School of Law, teaching estate planning courses in the school’s graduate program in taxation. Mr. Alt received his LL.M. in taxation from the University of Washington School of Law. John Draneas, Draneas & Huglin PC, Lake Oswego. Mr. Draneas focuses his practice on tax and estate planning. He is a Fellow of the American College of Trust and Estate Counsel and serves on its Business Planning and Estate and Gift Tax committees and its Valuation subcommittee. His other memberships include the Oregon Society of CPAs, the American Bar Association, and the Estate Planning Council of Portland. He is a recipient of the Oregon State Bar Taxation Section Award of Merit. Mr. Draneas is a frequent speaker at professional education seminars. Professor Susan Gary, University of Oregon School of Law, Eugene. Professor Gary is the Orlando J. and Marian H. Hollis Professor at the University of Oregon School of Law. She teaches nonprofit organizations, trusts and estates, and estate planning, and she has written and spoken about the regulation of charities, the definition of family for inheritance purposes, and the use of mediation to resolve disputes in probate and during the etate planning process. She has been involved in establishing the law school’s Probate Mediation Clinic and Nonprofit Clinic and serves as faculty supervisor of the Nonprofit Clinic. She is an Academic Fellow and Regent of the American College of Trust and Estate Counsel. Professor Gary served as Reporter for the Drafting Committees of the Uniform Law Commission that developed the Uniform Prudent Management of Institutional Funds Act and the Model Protection of Charitable Assets Act. Philip Jones, Duffy Kekel LLP, Portland. Mr. Jones practices primarily in the areas of estate planning, estate and trust administration and taxation, and estate and trust litigation. He is a member of the American College of Trust and Estate Counsel and the Estate Planning Council of Portland. He served for 20 years as an Adjunct Professor of Law at Lewis and Clark Law School, where he taught Estate & Gift Taxation and Federal Tax Procedure. He is the author of numerous articles in the Journal of Taxation and other publications. Mr. Jones is admitted to practice in Oregon and Washington. Penny Serrurier, Stoel Rives LLP, Portland. Ms. Serrurier represents public charities, affiliated foundations, grant-making foundations, quasi-governmental entities, private operating foundations, trade associations, advocacy organizations, and social clubs advising on all aspects of governance, compliance, and tax-related matters. She also works with individuals and families on business succession planning matters. She is a Fellow of the American College of Trusts and Estates Counsel and a member of the Estate Planning Council of Portland, the Northwest Planned Giving Roundtable, the Oregon State Bar Business Law, Estate Planning and Administration, and Taxation sections, the American Bar Association Taxation Section, the Multnomah Bar Association, and Oregon Women Lawyers. Ms. Serrurier also serves as an adjunct professor of law at Lewis and Clark Law School, teaching nonprofit organizations. Robin Smith, Butcher & Smith Law LLC, Portland. Ms. Smith focuses her practice in the areas of estate planning, trust administration, nonprofit organizations, tax, and real estate. She is a member of the Estate Planning Council of Portland, the Oregon State Bar Estate Planning and Administration, Elder Law, and Nonprofit Organizations Law sections, the Multnomah Bar Association, and the Washington State Bar Real Property and Probate Section. Ms. Smith is a regular presenter for the Oregon State Bar and other professional groups. She has taught Charitable Giving and Tax Exempt Organizations in the University of Washington Graduate Program in Taxation. Ms. Smith is admitted to practice in Washington (inactive) and Oregon. Advanced Estate Planning and Administration 2016 vii FACULTY (Continued) Brian M. Thompson, Law Office of Brian M. Thompson, Eugene. Mr. Thompson practices in the areas of estate planning, elder law, and business law. Among other professional activities, he is past president
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