Conference Objectives & Description

This two day conference consists of a series of lecture sessions designed to examine in detail current developments in the estate and gift tax field; strengthen the practitioner’s knowledge and application of estate planning techniques to a multitude of diverse and complex problems; and to provide a forum for the discussion of important estate planning problems and their solutions. Sessions will be led by a group of conference faculty members comprised of estate planning and tax practitioners and legal scholars. Faculty members have been selected for their knowledge of the subjects, presentation skills, and ability to communicate.


36thAnnual Duke University Estate Planning Conference

October 16 – 17, 2014

Thursday, October 16
7:00 – 8:15am Registration & Continental Breakfast
8:15 – 8:30am Welcome & Opening Remarks
8:30 – 10:00am Topic: An Estate Planner’s Perspective on Recent Tax Developments – The Year in Review
Howard M. Zaritsky
10:00 – 10:15am Break
10:15 – 11:15am Topic: Decanting: Refining a Vintage Trust
Susan T. Bart
11:15 – 11:25am Break
11:25 – 12:25pm Topic: Steering the Fiduciary Through the Shoals of Surcharge: Recent Voyages Past (or Onto) the Reefs
Bruce S. Ross
12:25 – 1:25pm Lunch
1:25 – 2:25pm Topic: What is a Trust?
Speaker: Ronald D. Aucutt
2:25 – 2:35pm Break
2:35 – 3:35pm Topic: How Retirees Should Tend Their Hedges: It’s Not Just About Gardening Anymore
Speakers: Audrey G. Young and Thomas J. Pauloski
3:35 – 3:45pm Break
3:45 – 4:45pm Topic: International Planning
Speaker: Douglas L. Siegler
Friday, October 17
8:00 – 8:30am Continental Breakfast
8:30 – 10:00am Topic: Estate Planning for Same-Sex Couples
Speakers: George D. Karibjanian and Patricia Cain
10:00 – 10:15am Break
10:15 – 11:15am Topic: Analysis of Recent Valuation Developments and Trends: Making the Best of the Relationship with Your Valuation Expert
Curtis R. Kimball and David T. Lewis
11:15 – 11:25am Break
11:25 – 12:25pm Topic: I Used to be Rich, but then Congress Raised the Exclusion: Planning for Estates Under $10 Million
Thomas W. Abendroth
12:25 – 1:25pm Lunch
1:25 – 2:55pm Topic: How to Practice Law, Abide by the Rules of Professional Conduct, and have a Life that Rules
Nancy C. Hughes and Louis S. Harrison
2:55 – 3:05pm Break
3:05 – 4:05pm Topic: Planning for the 3.8% Surtax and the 23.8% Tax on Trust Capital Gains: 21 Ways (and Counting) to have a Trust’s Capital Gain Taxed to the Beneficiary
John Goldsbury