2018 John M. Gradwohl Estate and Business Planning Program

University of Nebraska College of Law
McCollum Hall | 1875 N. 42nd Street, Lincoln, Nebraska
Thursday, May 10, 2018
 and  Friday, May 11, 2018

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.


Basic Registration: $275

Lawyers/professionals admitted to practice in 2013 or after: $215

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.


Early bird registration ends Friday, May 4, to avoid a $25 late fee. Late fees will go into effect beginning May 5 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. 


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. 



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

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

The Post-LB 268 Estate Planning And Medicaid Qualifications World9:30 - 10:30 am

This presentation will focus on the impact of LB 268, which was passed during the 2017 Unicameral session, on the tools and strategies available to estate planners working with clients who may need Medicaid assistance. The presentation will address LB 268’s provisions involving life estate deeds, irrevocable trusts, liens, estate recovery, and related qualification issues and will also consider options open to planners going forward in the post-LB 268 world.

Break10:30 - 10:45 am

Structuring And Implementing Buy-Sell Agreements10:45 - 11:45 AM
grob & Worthington

This presentation will review the need for buy-sell agreements in various contexts including employee incentives, business continuity, estate planning, and business succession planning. The presentation will also discuss specific buy-sell provisions including triggering events, purchase price, and payments terms.

Lunch 11:45 - 1:00 pm

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

Preparing a Business For Sale1:00 - 2:00 pm
van den heever

10 things your clients should do in order to add an additional 25% in Value to their business, 18 months before selling it! Enterprise value is like beauty – it is all in the eye of the beholder! What buyers see when evaluating your client’s business, significantly affects the multiple they are willing to pay. 

Recruiting And Retaining Top Millennial Talent2:00 - 3:00 pm
Cassidy & Kampschneider

Baby Boomers are retiring and the labor pool is shrinking. As the next generations move into leadership roles, recruiting and retaining Millennials is critical to the success and longevity of every single organization. This demographic shift is creating the need for organizations to be more active and competitive in the candidate market. There has been a general theme associated with the Millennial generation that can be harmful to these efforts. This younger generation can bring tremendous value. Leaders must develop an accurate understanding of what drives this generation, what changes can be made to attract and retain them, and how to leverage their unique characteristics. 

Break 3:00 - 3:15 pm

Achieving Tax Efficiencies When A Business Is Sold: Strategic Pre-Sale Wealth Transfer And Transaction Structuring Planning3:15 - 4:45 pm
Hamm & Schaffart

The first part of this seminar will focus on pre-sale wealth transfer planning designed to preserve value for the business owner’s family and minimize transfer taxes.  The seminar will then review common reorganization and structuring techniques that business owners and their advisors can implement to achieve desired, tax efficient results when selling a business.

Current Nebraska Developments Affecting Estate And Business Planning8:30 - 9:30 Am
Collins, Ball & Brostrom

A discussion of recent Nebraska Supreme Court decisions, Court of Appeals decisions, and 2017-18 legislation affecting estate planning, probate, trusts, and property.

Family Trusts That Preserve Family And Preserve Trust9:30 - 10:30 Am

The highest calling of those who create and those administer trusts is to promote family flourishing at each generation. Successful trust creators, trustees, and beneficiaries understand the responsibilities, challenges, and opportunities of living with trusts, and develop skills to blend sound fiduciary practices with advancement of healthy relationships. Hartley identifies risks when the highest calling is ignored. He offers practical ideas to navigate these challenges, illustrated with engaging stories of trusts that have changed lives.

Break 10:30 - 10:45 am

Don't Get Sued Or Disciplined: Some Simple Steps To Avoid Either10:45 - 11:45 Am
Gilloon & Rusch

This session will address lessons that advisors can learn from common and simple mistakes that have landed well-meaning CPAs in the hot water of lawsuits and disciplinary proceedings.  Examples of topics include: failing to use engagement letters, becoming a personal representative or trustee for a client, becoming an investor or officer in a client’s business, respecting and protecting client confidentiality when responding to subpoenas, failing to adequately communicate with a client, becoming conservator or trustee without an understanding of the obligations and risks, and failing to document critical actions taken in the course of representation.

Lunch 11:45 - 1:00 pm

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

America's Healthcare System 20181:00 - 2:00 pm

Comprehensive details on the current healthcare system and how President Trump has impacted the market will be provided.  You will walk away knowing: 1) Status of the Affordable Care Act; 2) 2018 Health Plan Options; 3) Carrier and Marketplace Update; 4) Current and Pending Federal Legislation, and 5) What’s the Future of America’s Healthcare system.

The Donor Advised Fund: The Planning Tool Every Income Tax Planner Should Understand2:00 - 2:45 pm

Donor advised funds (DAFs) have grown tremendously in popularity and usage in the last decade. They allow a convenient and inexpensive way for any charitable donor to have a philanthropic fund without creating and maintaining a private foundation. A DAF can make it easier for a donor to fund charitable gifts with appreciated assets and it is a good tool to help a donor control the timing of a deduction without altering the timing of payments to charitable organizations.  Finally, with the new increased standard deduction, taxpayers who want to “bunch” charitable deductions into a year when the donor plans to itemize will appreciate the additional flexibility offered by a DAF. The presentation will cover planning scenarios and tax laws and rulings applicable to donor advised funds.

Break 2:45 - 3:00 pm

Tax Increment Financing Primer3:00 - 4:00 pm
Anderson & Willis

This presentation will present a primer on how tax increment financing works, explore the implications of TIF from a tax and accounting perspective, and describe recent legislative and policy changes that may impact the use of TIF in the future.

Ethical Issues And Online Legal Services: Avvo, LegalZoom And Rocket Lawyer4:00 - 5:00 pm
Dooling & Mahoney

This talk is derived from a paper written by Lindy Mahoney, JD Candidate 2018. It briefly discusses how these online legal services operate, and looks at the ethical issues associated with their use, including the unauthorized practice of law, ethical duties to prospective clients, the lawyer's responsibilities regarding law-related services, the scope of representation, competence, and conflicts of interest.


   Nebraska CLE; 13.25 total cr. hr. approved (includes 2.0 professional responsibility cr. hr.)

   Nebraska CPA; 15 total cr. hr. approved (includes 2 ethics cr. hr.)

   Nebraska CFP; 11.5 total cr. hr. approved

   Nebraska Insurance; 11.0 Life and Health, 2.0 Ethics cr. hr. approved

   Nebraska CTFA; CTFA 14.25

   Iowa CLE; 13.25 total cr. hr. approved (includes 2.0 ethics cr. hr.)


James M. Anderson
Lincoln, Nebraska

Lindy L. Mahoney
Richardson County Public Defender's Office
Falls City, Nebraska

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

Paula J. Metcalf
Lincoln Community Foundation
Lincoln, Nebraska

Kara E. Brostrom, Esq.
Baylor, Evnen, Curtiss, Grimit & Witt, LLP 
Lincoln, Nebraska

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

Alexandra K. Cassidy
Lutz Talent
Lincoln, Nebraska

Paula E. Olsen
Cline Williams Wright Johnson & Oldfather
Scottsbluff, Nebraska

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

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

Richard J. Gilloon, Esq.
Erickson Sederstrom
Omaha, Nebraska

Hartley Goldstone, Esq.
Wise Counsel Research
Denver, Colorado

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

Brandon D. Hamm, Esq.
Koley Jessen P.C., L.L.O.
Omaha, Nebraska

Glen R. Kampschneider
Lutz Talent
Omaha, Nebraska

Associations Marketing Group, Inc.
West Des Moines, Iowa

Matthew V. Rusch, Esq.
Erickson Sederstrom
Omaha, Nebraska

Jerry R. Schaffart, Esq.
Koley Jessen P.C., L.L.O.
Lincoln, Nebraska 

Stephen van den Heever
Integris Partners
Fort Collins, Colorado

Andrew R. Willis, Esq.
Cline Williams Wright Johnson & Oldfather
Lincoln, Nebraska

Thomas M. Worthington, Esq.
McGrath, North, Mullin & Kratz, PC LLO
Omaha, Nebraska


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

Robert N. Bettenhausen, CLU
Bettenhausen Insurance Services, LLC
Lincoln, Nebraska

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

Kimberly A. Munnis, CTFA
Union Bank & Trust
Lincoln, Nebraska

Dr. Aaron D. Crabtree
University of Nebraska-Lincoln School of Accountancy
Lincoln, Nebraska

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

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

Don R. Janssen, Esq.
Cline Williams Wright Johnson & Oldfather
Lincoln, Nebraska

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

Bradley A. Philson, J.D., CTFA
Union Bank & Trust
Lincoln, Nebraska

Bryan P. Robertson, J.D., CPA
U.S. Bank Wealth Management
Lincoln, Nebraska

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

Professor Adam B. Thimmesch
University of Nebraska College of Law
Lincoln, Nebraska

Robert S. Woodruff, J.D.
Ameriprise Financial Services, Inc.
York, Nebraska


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


Full refunds will be given on written requests received on or before May 4, 2018. Electronic course materials will be given to registrants who cannot attend the seminar.


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