Tax Strategies and Implications When Settling a Trust or Estate Dispute – September 17

TAX STRATEGIES AND IMPLICATIONS WHEN SETTLING A TRUST OR ESTATE DISPUTE
Thursday, September 17, 2020
12:00-1:00 p.m.
Via Zoom

Please join the Estate Planning & Probate Section on Thursday, September 17, 2020, for a presentation where speaker Ryan J. Szczepanik will discuss tax strategies and implications when settling a trust or estate dispute. Discussion will include relevant tax laws, factors the IRS and federal courts will apply to determine whether to respect a settlement agreement, and pleading and settlement drafting issues.

We are pleased to welcome Commercial Loan Corporation as sponsor for this event.


Ryan J. Szczepanik is a Principal with HARTOG, BAER & HAND. Mr. Szczepanik is a California Certified Specialist in Estate Planning, Trust and Probate Law. He focuses his practice on trust and estate litigation. He has tried numerous matters in both California and federal courts.

Mr. Szczepanik graduated law school in 2003. From 2003 to 2012, he litigated trust, estate, and business disputes at large law firms, most recently at King & Spalding LLP in its Atlanta and San Francisco offices. He joined Hartog, Baer & Hand in 2012. His practice has been devoted exclusively to trust and estate litigation since that time. He became a Principal of Hartog, Baer & Hand in 2016.

Mr. Szczepanik has presented on trust and estate topics at organizations throughout California. He has authored numerous published articles on trust and estate topics. Mr. Szczepanik is a Member of the Executive Committee of the Trusts and Estates Section of the California Lawyers Association (TEXCOM). He is the Vice President of the East Bay Trusts & Estates Lawyers (EBTEL). He is a delegate to the Conference of California Bar Associations (CCBA). He serves as a Court Appointed Special Master and Referee for the Alameda County Probate Court.

Mr. Szczepanik is a 1999 graduate of Amherst College and a 2003 graduate of Emory Law School. While a law student, he received the Dean’s Award for Trusts & Estates.

Cost: $20 per person for Estate Planning Section members and $30 for non-section members. Cost includes 1.0 hours of MCLE credit.

Due to continued Shelter-in-Place restrictions, this event will be hosted via Zoom.  Consistent with our prior virtual presentations that have qualified for MCLE credit, all attendees must register online prior to the event. Online registration will close on the morning of the event.

Registration: Please log-in on the SMCBA website to register for this event. The Zoom invite and materials for the webinar will be emailed to attendees the day before and morning of the event. If you wish to pay by check, please send your check payable to SMCBA, to: 333 Bradford St., Ste. 200, Redwood City, CA 94063. Attn: Events. *Please note which event you are paying for and the name of the attendee.

Cancellations must be received at least 48 hours prior to the event for a full refund of the registration fee. If you do not cancel within 48 hours or do not show up to the event, you will be charged the full amount.

For questions about this event, please email smcba@gryphonevents.com or fax (510) 588-4543.

Small Estate Administration and Some Tips for Trust Administrations Too – May 28th

You are invited to live webinar on Small Estate Administration – and Some Tips for Trust Administrations Too! with Vernon L. Adkins on Thursday, May 28, 2020 from 12:00pm – 1:15pm.

This presentation will discuss several very useful procedures for administering small estates and how those same procedures can be used to deal with troublesome assets in larger estates and trust administrations. Topics to be covered include 13100 affidavits, 13200 affidavits, and how the affidavits relate to Heggsted and Spousal Property petitions.

This event is designed for new attorneys and will be covering basics.

1 Hour of General Law MCLE credit will be provided.

To verify attendance, please listen for three “keywords” to be announced at the beginning, middle, and end of the presentation.  A survey from Survey Monkey will be circulated by the SMCBA, which will request confirmation of those three keywords.  You will be given MCLE credit upon successful completion of the survey and will be able to access your MCLE certificate on the SMCBA website thereafter.

Cost: Free, but must RSVP.

Registration:  Please log-in on the SMCBA website to register for this event. Registration closes on Tuesday, May 26, 2020.

Zoom login information will be sent out along with materials the day before the event.

How the Heckerling Did It Get To Be 2020? – Feb 20th

February 20, 2020
12:00 PM – 1:30 PM

Fresh from the 54th Annual Heckerling Institute on Estate Planning, Laurelle Gutierrez, Charles (Chuck) Packer and Mark Shepherd will discuss a Heck of a lot from the Institute, including but not limited to:

1.   Shrinkage (of the stretch-IRA)
2.   Growth (2020 inflation factors)
3.   Magic (of grantor trusts)
4.   C, or not to C (corporations)
5.   Paranoia (Powell or otherwise)
6.   Exit Stage Right (in light of Kaestner)
7.   Friends (may be your favorite charity)
8.   Gambling (with or by Grandma)
9.   And a Heck of a lot more (or less)

The Estate Planning and Probate Section welcomes Hopkins & Carley as sponsor of this luncheon seminar.

This will be a joint event, hosted by the SMCBA’s Estate Planning & Probate Section and the Peninsula Estate Planning Council.

Cost: $40 per person for members of the SMCBA Estate Planning Section who inform us in advance that they will attend and $55 for non-section members. Cost includes lunch and 1.5 hours of MCLE credit.

Registration and Information:
Please log-in on the SMCBA website to register for this event or contact the program coordinator, Jim Griffiths at smcba@gryphonevents.com or fax (510) 588-4543.  For questions about this event, please email smcba@gryphonevents.com or fax (510) 588-4543.

If you wish to pay by check, please make check payable to SMCBA and send to: 333 Bradford St., Ste. 200, Redwood City, CA 94063. Attn: Events or bring a check with you to the event. *Please note what event you are paying for and the name of the attendee.

Directions:
San Mateo Elks Lodge, 229 West 20th Avenue, San Mateo, CA 94403
From Highway 92, Exit El Camino Real South. Turn right (west) at the first traffic light onto 20th Avenue. The Elks Lodge is three blocks west on 20th Avenue on your left.

Guide to an Initial Estate Planning Meeting – Feb 13th

San Mateo County Superior Court
400 County Center
Dept 28
Redwood City, CA 94063
12:00PM – 1:15PM

Please join us for a New Attorney MCLE event, for a presentation on a Guide to an Initial Estate Planning Meeting with speaker Ariel Siner.

Estate planning is an important process for new clients, most of whom may have little or no background as to what an estate plan actually entails.  The initial meeting with new clients involves education as to terminology, structure and options for an estate plan as well as information-gathering by the attorney to ensure that they have everything needed to begin drafting.  Ariel Siner’s “Guide to an Initial Estate Planning Meeting” provides a guideline of what questions to ask, what concepts to explain, and how to translate complex legal terminology and concepts into layman’s terms for new clients.

Date: Thursday, February 13, 2020  12:00 – 1:15 p.m.

Cost: FREE but must RSVP.

Registration and Lunch: Log-in online and RSVP by Tuesday, February 11, 2020 or contact Andrea Nguyen at aan@coreylaw.com. Space is limited. Please sign up early as this promises to be a well-attended event. Please also let us know if your plans change.

1 hour of MCLE Credit will be provided.

Lunch will be provided by the SMCBA Estate Planning and Probate Section.

The Year In Review – Jan 16th

San Mateo Elks Lodge
229 W. 20th Ave.
San Mateo, CA 94403
12:00pm – 1:30pm

Please join the Estate & Probate Section for a presentation featuring guest presenters: Steve Braccini, Patrick Kohlmann, and John Prokey on Thursday, January 16, 2020. The panelists will present their annual review of the latest legislative, case, and tax developments most significant to California trusts and estates practitioners. The program will include analysis and discussion to assist practitioners incorporating these developments into their practice.

Please note that this is a 90-minute presentation. Therefore, the speakers will begin promptly at 12:00pm.

We welcome Boston Private as sponsor of this Luncheon Seminar.

Cost: $40 per person for members of the SMCBA Estate Planning Section who inform us in advance that they will attend and $55 for non-section members. Cost includes lunch and 1.5 hours of MCLE credit.

Registration and Information:
Please log-in on the SMCBA website to register for this event or contact the program coordinator, Jim Griffiths at smcba@gryphonevents.com or fax (510) 588-4543.  For questions about this event, please email smcba@gryphonevents.com or fax (510) 588-4543.

If you wish to pay by check, please make check payable to SMCBA and send to: 333 Bradford St., Ste. 200, Redwood City, CA 94063. Attn: Events or bring a check with you to the event. *Please note what event you are paying for and the name of the attendee.

Directions:
San Mateo Elks Lodge, 229 West 20th Avenue, San Mateo, CA 94403
From Highway 92, Exit El Camino Real South. Turn right (west) at the first traffic light onto 20th Avenue. The Elks Lodge is three blocks west on 20th Avenue on your left.

A Beginner’s Guide to Death and Divorce – Jan 9th

San Mateo County Superior Court
400 County Center
Judge Miram’s Courtroom – Dept 28
Redwood City, CA 94063
12:00pm – 1:15pm

Join speaker Sarah A. Brooks for a presentation on “A Beginner’s Guide to Death and Divorce” on Thursday, January 9, 2020 at noon. Ms. Brooks will provide an overview of the nuances of both death and divorce and how the probate code and the family law code intersect when an individual dies during a family law dispute.

The discussion will cover a basic understanding of the proper characterization of community and separate property assets and how they will ultimately be distributed to the spouse/former spouse, beneficiaries, or heirs as well as other issues to consider when administering a decedent’s trust or estate.

Sarah A. Brooks is a shareholder of Aaron, Riechert, Carpol & Riffle, APC and a Certified Specialist in Estate Planning, Trust, and Probate Law. Sarah focuses her practice on litigation arising from trust, estate, and conservatorship matters, including elder abuse litigation. A fierce advocate, she has successfully represented professional fiduciaries, beneficiaries, and others in all stages of litigation.

Cost: FREE but must RSVP.

Log-in on the SMCBA website to RSVP by Tuesday, January 7, 2020 or contact Sabrina M. Johnson. Please sign up as early as possible, and please let us know if your plans change.

Lunch will be provided by the SMCBA Estate Planning and Probate Section.

1 hour of MCLE Credit will be provided.

Estate Planner Liability for Transmutation Malpractice Arising Out of Divorce – Nov 21st

San Mateo Elks Lodge
229 West 20th Avenue
San Mateo, California  94403
12:00pm – 1:30pm

Please join the Estate Planning & Probate Section on Thursday, November 21, 2019, for a presentation on Estate Planner Liability for Transmutation Malpractice Arising Out of Divorce with John P. Golden, Esq. and Jennifer L. Mispagel, Esq.

The presentation will focus on Estate planning attorneys (and others) who often prepare transmutation agreements in connection with tax and estate planning for married clients.  This program will cover a myriad of problems caused by such agreements which usually arise during marital dissolution proceedings but can sometimes arise in the event of death of a spouse (or even in the creditor context).  The program will include tips on how to reduce (but not eliminate) the malpractice risk for the estate planner.

Presenter John P. Golden is a California Certified Specialist in Probate, Estate Planning & Trust Law in Hopkins & Carley.  With more than 35 years of experience in estate planning, John counsels clients on estate planning and administration of estates and trusts.

Presenter Jennifer L. Mispagel is an associate in Hopkins & Carley’s Family Wealth & Tax Planning Department. She represents individuals, families, trustees, executors and personal representatives in Estate Planning, Wealth preservation and transfers, and more.

Cost: $40 for members of the SMCBA Estate Planning Section who form us in advance that they will attend and $55 for non-section members. Cost includes lunch and one hour of MCLE Credit.

Registration: Please log-in on the SMCBA website to register for this event or contact the program coordinator, Jim Griffiths at smcba@gryphonevents.com or fax (510) 588-4543.  For questions about this event, please email smcba@gryphonevents.com or fax (510) 588-4543.

If you wish to pay by check, please make check payable to SMCBA and send to: 333 Bradford St., Ste. 200, Redwood City, CA 94063, Attn: Events or bring a check with you to the event.
*Please note what event you are paying for and the name of the attendee.

We welcome Mike Foor, Real Estate Broker, Intero as sponsor for this event.

Directions: San Mateo Elks Lodge, 229 West 20th Avenue, San Mateo, CA 94403. From Highway 92, Exit El Camino Real South. Turn right (west) at the first traffic light onto 20th Avenue. The Elks Lodge is three blocks west on 20th Avenue on your left.

Map: http://tinyurl.com/SMElks

EP Section – Estate Planning For Same Sex and Unmarried Couples – July 18

San Mateo Elks Lodge
229 W. 20th Ave.
San Mateo, CA 94403

Join the Estate Planning & Probate Section on Thursday, July 18, 2019 for a presentation on Estate Planning For Same Sex and Unmarried Couples: 4 Years Post-Obergefell.

Alma Soongi Beck of Lakin Spears LLP will provide an overview of estate planning for LGBTQ People and unmarried couples, and its evolution over her 18+ years of practice in this area.  The discussion will cover the evolving landscape of local, county, and state domestic partnership registration and recognition, property tax issues for people not married and not state-registered domestic partners, considerations for health care directives, and a practitioner’s perspective of planning in this area four years beyond the landmark U.S. Supreme Court decision in Obergefell v. Hodges.

Cost: $40 per person for members of the SMCBA Estate Planning Section who inform us in advance that they will attend and $55 for others. Cost includes lunch and 1 hour of MCLE credit.

Registration: Please log-in on the SMCBA website to register for this event or contact the program coordinator, Jim Griffiths at smcba@gryphonevents.com or fax (510) 588-4543.  For questions about this event, please email smcba@gryphonevents.com or fax (510) 588-4543.

If you wish to pay by check, please make check payable to SMCBA and send to: 333 Bradford St., Ste. 200, Redwood City, CA 94063, Attn: Events or bring a check with you to the event.
*Please note what event you are paying for and the name of the attendee.

Directions:
San Mateo Elks Lodge, 229 West 20th Avenue, San Mateo, CA 94403

From Highway 92, Exit El Camino Real South. Turn right (west) at the first traffic light onto 20th Avenue. The Elks Lodge is three blocks west on 20th Avenue on your left.

EP Section – Lunch With The Probate Court Staff – June 20th

San Mateo Elks Lodge
229 W. 20th Ave.
San Mateo, CA 94403

All are invited to lunch with Peter MacLaren, Research Attorney with the San Mateo County Superior Court, and the Probate Court staff on Thursday, June 20, 2019 at 12 noon. Pete will discuss the current topics of interest for the Probate Court and provide tips for working more effectively with the Probate Court Staff and the Court itself.

Registration and buffet service will begin at 11:30 a.m. Plan to arrive early.

Hawaiian shirt alert: Please also note that members are again encouraged (though of course not required) to wear their favorite Hawaiian shirt in honor of the occasion.

We are pleased to have the Professional Fiduciary Association of California for this luncheon seminar.

Cost: $40 per person for members of the SMCBA Estate Planning Section who inform us in advance that they will attend and $55 for others. Cost includes lunch and 1 hour of MCLE credit.

Registration: Please log-in on the SMCBA website to register for this event or contact the program coordinator, Jim Griffiths at smcba@gryphonevents.com or fax (510) 588-4543.  For questions about this event, please email smcba@gryphonevents.com or fax (510) 588-4543.

If you wish to pay by check, please make check payable to SMCBA and send to: 333 Bradford St., Ste. 200, Redwood City, CA 94063, Attn: Events or bring a check with you to the event.
*Please note what event you are paying for and the name of the attendee.

Directions: From Highway 92, Exit El Camino Real South. Turn right (west) at the first traffic light onto 20th Avenue. The Elks Lodge is three blocks west on 20th Avenue on your left.

EP Section – Recent Developments in Estate and Gift Taxation – May 16th

Register for this event today!

San Mateo Elks Lodge
229 West 20th Avenue
San Mateo, California, 94403

Please join the Estate Planning & Probate Section on Thursday, May 16, 2019 for a presentation on Recent Developments in Estate and Gift Taxation with IRS Supervisor Attorney Kyle C. Martin.

Take this opportunity to hear the Internal Revenue Service’s Kyle Martin speak and get an inside look at what the local IRS office is looking for on estate and gift tax returns and for updates related to such tax returns. Mr. Martin is the Supervisory Estate Tax Attorney managing attorneys in Oakland and San Jose. He has been with the Service since 1989 and in his current position since March of 2006.

Speaker: Kyle C. Martin, Esq., Supervisory Attorney (Estate Tax), Internal Revenue Service

We welcome Seiler LLP as sponsor of this luncheon seminar.

Cost: $40 per person for members of the SMCBA Estate Planning Section who inform us in advance that they will attend and $55 for others. Cost includes lunch and 1 hour of MCLE credit.

Registration: Please login on the SMCBA website to register for this event or contact the program coordinator, Jim Griffiths at smcba@gryphonevents.com or fax (510) 588-4543.  For questions about this event, please email smcba@gryphonevents.com or fax (510) 588-4543.

If you wish to pay by check, please make check payable to SMCBA and send to: 333 Bradford St., Ste. 200, Redwood City, CA 94063, Attn: Events or bring a check with you to the event.
*Please note what event you are paying for and the name of the attendee.

Directions:
San Mateo Elks Lodge, 229 West 20th Avenue, San Mateo, CA 94403

From Highway 92, Exit El Camino Real South. Turn right (west) at the first traffic light onto 20th Avenue. The Elks Lodge is three blocks west on 20th Avenue on your left.