2017 John M. Gradwohl Estate and Business Planning Program

University of Nebraska College of Law
McCollum Hall | 1875 N. 42nd Street, Lincoln, Nebraska
Thursday, May 11, 2017
 and  Friday, May 12, 2017

A two-day program covering federal and state developments regarding estate planning and business planning.

In 2015, the Planning Committee for this Program and the College of Law named the Program in honor of the late Professor John M. Gradwohl, who served on the University of Nebraska College of Law faculty from 1960-2011. Professor Gradwohl was the principal founder of the Program and a dedicated supporter of continuing professional education.

PROGRAM COSTS

Basic Registration: $260

Lawyers/professionals admitted to practice in 2011 or after: $200

Student (full-time law student - must show proof of student status): $25

Printed program materials: $100

Lunch: $11 per day

Note: Registration cost does NOT include lunch or printed materials. BOTH must be ordered separately. A link to digital materials, which you can print, will be provided to all registrants.

REGISTRATION

Early bird registration ends Friday, May 5, to avoid a $25 late fee. Late fees will go into effect beginning May 6 for Basic Reg. and Lawyers only. The student rate will remain at $25 and the request for Materials only will remain at $100. Preregistration is necessary to ensure adequate supplies are available for all registrants. 

PARKING

Please park in the student (C) parking lot South of the College of Law or the large student (C) parking lot North of the Dental College. You will receive a parking permit from an attendant at the entrance to the lot. Please hang this permit from the rear view mirror of your vehicle. 

  EAST CAMPUS PARKING MAP 


PROGRAM

There shall be no recording or video taping of this program.

Current Federal Developments Affecting Estate Plans and Estate Planning 8:30 - 9:30 am
TIMOTHY L. Moll

A survey of many significant federal developments relating to estate planning and how they pertain to Nebraska practice.

Financial Exploitation of the Vulnerable: Beyond the Direct Impact9:30 - 10:30 am
Panel:  Mary wilson, Cynthia J. koenig-warnke, Ben kroeze

Elder Law Attorneys, Probate Attorneys, Accountants, Insurance and other professionals' work has very real impact on the victims of elder abuse and financial exploitation, their dignity, safety and independence. Within the purview of their expertise, the panelists will discuss the impact of financial exploitation on vulnerable adults in terms of their finances, health and well-being. Statues will be reviewed and interventions used will be discussed. Input will be sought for possible solutions during the Q&A portion.

Break10:30 - 10:45 am

Ethical Issues In Estate And Business Planning10:45 - 11:45 AM
Mark A. Weber

Presentation will focus on the following topics relative to Estate Planners and Attorneys who represent Businesses: 1) Fiduciary Accounting; 2) Recordkeeping, & Client Files; 3) Fees & Fee Disputes; 4) Confidentiality; 5) The Disabled; Deceased or Disappeared Attorney; 6) Clients with Diminished Capacity; 7) Conflicts; 8) Law Related Services; 9) Solo Practice/Office Sharing Issues; 10) The Disciplinary Process @ Counsel for Discipline.

Lunch 11:45 - 12:45 pm

Lunch will be provided for everyone who ordered and paid for a Thursday lunch during registration.

Estate Planning Fundamentals For Beneficiary Desginations12:45 - 1:45 pm
Keith Matthews

The following topics will be covered: The key role beneficiary designations play in IRA wealth transfer; IRA beneficiary designation options, including the Ameriprise Financial Special Beneficiary Restriction; and How to help clients manage estate tax burden for themselves and their heirs.

How To Cover Extended Care And Long-term Care Expenses1:45 - 2:45 pm
Jonathan Ammermann

Options to cover LTC expenses, including hybrid LTC options; How hybrids work in comparison to stand-alone LTCI.

Break 2:45 - 3:00 pm

Recognizing And Combating Cybercrime3:00 - 4:00 pm
Marcia L. Dority Baker

While cybercrime blockbusters are fun to watch on the big screen, cybercrime is a serious problem on campuses. Learn how to identify common scams, take inventory of your digital footprint, and protect your personal information online with a commonsense approach.

Social Security Retirement Benefits: Helping Clients Make Informed Decisions4:00 - 5:00 pm
Bruce A. Tannahill

Social Security retirement benefits are a significant portion of most clients’ retirement income. While law changes in 2015 reduced the options available for most, the available options are still confusing. This session will cover the rules governing Social Security retirement benefits and use examples to show the potential impact of different decisions on the benefits available.



S Corp. Stock In Trusts And Estates -  Planning And Pitfalls8:30 - 9:30 Am
Jonathan L. Grob

This presentation will review the eligibility requirements for S corporation stock owned by trusts and estates, including grantor trusts, QSSTs, and ESBTs.  In addition, this presentation will review planning opportunities when using trusts in connection with S corporations and describe various pitfalls that practitioners should be aware of when a trust is the owner of an S corporation.

Current Nebraska Developments Affecting Estate and Business Planning9:30 - 10:30 Am
DENNIS W. COLLINS AND CHRISTINA L. BALL

discussion of recent Nebraska Supreme Court decisions, Court of Appeals decisions, and 2016-17 legislation affecting estate planning, probate, trusts, and property.

Break 10:30 - 10:45 am

What You Need To Know About Nebraska's New Model Business Corporation Act10:45 - 11:45 Am
Amber N. Preston and Dennis J. Fogland

The new Nebraska Model Business Corporation Act became effective January 1, 2017. This presentation provides a brief overview of Nebraska statutory corporate law as it existed prior to new act and  highlights changes in the new Nebraska Model Business Corporation Act.  Topics covered include how the new statutes impact shareholder meetings and approvals, the sale of corporate assets, and director responsibilities and corporate opportunities.

Lunch 11:45 - 12:45 pm

Lunch will be provided for everyone who ordered and paid for a Friday lunch during registration.

Potential Developments In Federal Wealth Transfer Taxation And Income Taxation12:45 - 1:45 pm
Bryan E. Slone and Lisa M. Lehan

The new President and Administration has promised significant changes in federal tax policy.   These changes could significantly change the landscape of the tax considerations related to estate tax and business succession planning, as well as income tax planning for families and businesses.  The presentation will provide an update related to the most current expectations with regard to potential federal tax reform in these areas.

Changing World Of Healthcare 20171:45 - 2:45 pm
JESSE A. PATTON

This program will provide comprehensive details on the changes that might occur in the healthcare system under the new administration. Topics covered will include: potential new regulations; cost trends for 2017; how health plans will be affected; a carrier and Marketplace update; changes to entitlement programs; and what might happen to the Affordable Care Act.

Break 2:45 - 3:00 pm

An Update on Nebraska's State Fiduciary Law For The Digital Age3:00 - 4:00 pm
Kara J. Ronnau

This presentation will outline the Revised Uniform Fiduciary Access to Digital Assets Act (the “Access to Digital Assets Act”), which became effective in Nebraska on January 1, 2017. The Access to Digital Assets Act was enacted to address situations in which fiduciaries are unable to perform their duties because of an inability to access digital assets.

The Ivory Tower Meets The Street: Theory vs. Practice4:00 - 5:00 pm
Richard P. Dooling

A selection of ethical cases from casebooks dealing with estate planning and closely-held corporations, with contributions from real lawyers about how to deal with these problems.

CONTINUING EDUCATION CREDITS

   Nebraska CLE; 14 total cr. hr. approved (includes 2.0 professional responsibility cr. hr.)

   Nebraska CPA; 16 total cr. hr. approved (includes 2 ethics cr. hr.)

   Nebraska CFP; 13 total cr. hr. approved

   Nebraska Insurance; 15.0 Life, 1.0 Ethics cr. hr. approved

   Nebraska CTFA; CISP 3.75, CRSP 6.25, CTFA 17.5

   Iowa CLE; 14 total cr. hr. approved (includes 2.0 ethics cr. hr.)


FACULTY

Jonathan Ammermann, CLTC
RiverSource Life Insurance Company
Minneapolis, Minnesota

Christina L. Ball, Esq.
Baylor, Evnen, Curtiss, Grimit & Witt, LLP
Lincoln, Nebraska

Dennis W. Collins, Esq.
Jewell & Collins
Norfolk, Nebraska

Richard P. Dooling, Esq.
University of Nebraska College of Law
Lincoln, Nebraska

Marcia L. Dority Baker
Information Technology Services, University of Nebraska
Lincoln, Nebraska

Dennis J. Fogland
Baird Holm
Omaha, Nebraska

Jonathan L. Grob, Esq.
McGrath, North, Mullin & Kratz, PC LLO
Omaha, Nebraska

Cynthia J. Koenig-Warnke
Lincoln Police Department
Lincoln, Nebraska

Benjamin Kroeze
DHHA - Division of Children and Family Services
Lincoln, Nebraska


Keith Matthews
Ameriprise Financial Services, Inc.
Minneapolis, Minnesota


Jesse A. Patton LUTCF, HIA, MHP, FAHM, HIPAAA, EHBA, PHIAS, DBA
Associations Marketing Group, Inc.
West Des Moines, Iowa

Kara J. Ronnau
Cline Williams Wright Johnson & Oldfather, LLP
Lincoln, Nebraska

Bruce A. Tannahill, JD, CPA/PFS, CLU, ChFC, AEP
MassMutual Financial Group
Phoenix, Arizona


Mary Wilson J.D.
Buford Law Office
Omaha, Nebraska

Lisa M. Lehan
Koley Jessen
Omaha, Nebraska



Timothy L. Moll, Esq.
Rembolt Ludtke LLP
Lincoln, Nebraska


Amber N. Preston
Barid Holm LLP
Omaha, Nebraska

 
Bryan E. Slone
Koley Jessen P.C., L.L.O.
Omaha, Nebraska

Mark A. Weber
Nebraska Supreme Court Counsel for Discipline
Lincoln, NE


PLANNING COMMITTEE

Christina L. Ball, Esq.
Baylor, Evnen, Curtiss, Grimit & Witt, LLP

Robert N. Bettenhausen, CLU
Bettenhausen Insurance Services, LLC

Kent E. Endacott, Esq.
Endacott, Peetz & Timmer, PC LLO

Thomas M. Haase, Esq.
Perry, Guthery, Haase & Gessford, P.C., L.L.O.

Don R. Janssen, Esq.
Cline, Williams, Wright, Johnson & Oldfather, L.L.P.

Janet M. Labenz, CPA, ABV, CFF
Labenz & Associates, LLC

Emeritus Professor William H. Lyons
Co-Chair

Timothy L. Moll, Esq.
Rembolt Ludtke LLP

Kimberly A. Munnis, CTFA
Union Bank & Trust 

Bradley A. Philson
Union Bank & Trust 

Bryan P. Robertson, J.D., CPA
The Private Client Group of U.S. Bank

Susan J. Spahn, Esq.
Endacott Peetz & Timmer PC LLO

Robert S. Woodruff, J.D., AEP, CLTC
Ameriprise Financial Services, Inc.

Paul A. Shoemaker
Professor & Senior Associate Dean
University of Nebraska-Lincoln College of Business Administration

Adam B. Thimmesch
Co-Chair
University of Nebraska College of Law

LODGING

Rooms have NOT been blocked off for this event. Here are some facilities that you might consider:

Cornhusker Marriott Hotel
333 S. 13th St. Lincoln, NE
(402) 474-7474

Embassy Suites
1040 P Lincoln, NE
(402) 474-1111

New Victorian Suites
225 N. 50th St. Lincoln, NE
(402) 474-4400

Staybridge Suites
2701 Fletcher Ave. Lincoln, NE
(402) 438-7829

REFUNDS & CANCELLATIONS


Full refunds will be given on requests received on or before May 5, 2017. Electronic course materials will be given to registrants who cannot attend the seminar.

CONFERENCE QUESTIONS

7:30 a.m. - 4:00 p.m., Monday-Friday
Marcy Tintera
(402) 472-1258
mtintera@unl.edu