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.
This year's program will be offered both in person at the College of Law & via Zoom. Information will be added as it becomes available.
REGISTER
May 8, 2025
- 8:30 - 9:45 a.m. | Current Federal Developments Affecting Estate Plans and Estate Planning, Tim Moll
- A survey of significant recent federal developments relating to estate planning and how they pertain to Nebraska practice.
- 9:45 - 10:45 a.m. | Review of The Secure Act 2.0: Final Regulations from the IRS, Kent Endacott
- I wish I knew what I know now - a review of the Secure Act 2.0 Final Regulations issued by the IRS in July of 2024. The presentation will review some of the answers provided by the regulations and discuss ways to deal with some of the uncertainty that remains after the Final Regulations. The presentation will also provide planning tips and ideas for drafting under Secure Act 2.0.
- 11:00 a.m.-12:00 p.m. | AI, Law & Ethics, Prof. Paul Weitzel
- Professor Weitzel will discuss how AI works, how you can use it in your practice, and the ethics principles to keep in mind. (ethics)
- 1:00-2:00 p.m. | Nebraska PTET Update and Overview of Section 1202 Stock, Jeffery Schaffart
- This session will provide an overview and update on Nebraska’s Pass-Through Entity Tax. In addition, it will provide an overview of qualified small business stock issued under Code Section 1202 and related capital gain exclusion planning opportunities.
- 2:00-3:00 p.m. | Using ESOPs for Business Transitions, Keith Peters
- This presentation will discuss using an Employee Stock Ownership Plan (“ESOP”) as a business transition strategy. It will include the basics of ESOP formation, minimum requirements, tax benefits, and steps to complete an ESOP transaction
- 3:15-4:15 p.m. | Current Issues Before the Counsel for Discipline, Kent Frobish
- A review of the ethical issues currently being addressed by the Counsel for Discipline.(ethics)
- 4:15-5:15 p.m. | Update on Portability and Marital Deduction Planning, Don Janssen
- An updated analysis of the current state of estate planning for married couples. Specifically to analyze the impact of the ongoing ability to transfer the estate tax exemption between spouses as part of the estate plan.
May 9, 2025
- 8:30 - 9:45 a.m. | Case Law Update, Christi Ball, Kara Brostrom & Susan Spahn
- A review of the latest cases and the Unicameral affecting estate planning and businesses.
- 9:45 - 10:45 a.m. | SLATS, Jon Grob
- Spousal Lifetime Access Trusts (“SLATs”) have become one of the most popular estate planning techniques. SLATs are frequently used to leverage gift tax exemptions and, when combined with other planning strategies, provide an efficient vehicle for reducing federal estate taxes. SLATs also provide significant asset protection benefits. This presentation will cover the use of SLATs in various contexts, including common tax consideration and planning techniques.
- 11:00 a.m.-12:00 p.m. | Crypto, FOMO & the Practicalities & Risks for Your Business in Transacting & Investing in Cryptocurrency, Roberta Christensen
- In this presentation, Christensen will explore the dynamic world of cryptocurrency, focusing on its implications for businesses, delving into the practical aspects of transacting with and investing in digital currencies. Additionally, she will discuss the considerations and the associated risks, including regulatory challenges, tax implications, and security concerns.
- 1:00-2:00 p.m. | Health Policy Shifts and the current state of the Health Insurance Industry, Patrick Bourne
- A discussion of the political environment as it relates to health care and a legislative update.
- 2:00-3:00 p.m. | Farm Bill Matters, Adam Pavelka
- A discussion of U.S. Farm Bill related matters and its impact on estate and business planning for farmers, ranchers and landowners.
- 3:15-4:15 p.m. | Protect the Good Life: The 2025 Nebraska Scams and Anti-Fraud Education (SAFE) Update, Ryan Sothan
- Fraud and financial scams continue to threaten Nebraskans, often causing not just monetary loss but also emotional and even physical harm—especially among older residents.
- Unfortunately, studies show that the true extent of fraud is far greater than what is reported, making awareness and prevention more critical than ever.
- The 2025 SAFE Update empowers Nebraskans with the latest tools and strategies to recognize, prevent, and respond to scams. This session will highlight common fraud tactics, key warning signs, and practical steps to safeguard yourself and those around you.
- The best defense? Trust your instincts. If something seems too good to be true—it probably is.
Approved credits: Nebraska CLE 13.5 (including 2.0 ethics) | Iowa CLE 13 (including 2.0 ethics) | Kansas CLE 15 (including 2.0 ethics) | CTFA 16.25 | CPE 13 (including 2.0 ethics)
Anticipated credits: CFP 13.5 | Insurance 13.5
If you have questions, please contact Katie Pfannenstiel, assistant director of community engagement
kabp@unl.edu or (402) 472-8382.