Planning Techniques for Large Estates - CLE, Continuing Legal Education - ALI
Planning Techniques for Large Estates
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Why You Should Attend

This long-standing, intensive estate planning CLE program has consistently been considered among the very best learning opportunities for attorneys who handle large or complex estates. And make no mistake — continual learning and networking are indispensible for practitioners who handle large estates.


Greater complexity means higher client expectations and far greater potential for disaster. Gift planning, complicated will provisions and specialized trusts are only the tip of the iceberg when it comes to dealing with federal and state tax systems. Estate taxes, creditor claims, and disputes among heirs are just a few of the landmines you need to navigate. You need expertise in myriad fields, including taxation, real estate, business valuation, and securities.


Where do you get all that?


"These guys are good!"
– Dominic Ciarimboli, previous registrant, regarding the program faculty


This renowned program provides all that and more. Planning Techniques for Large Estates has long been considered the one indispensable resource for estate planning lawyers. A fantastic national faculty of experts, drawn from leading firms specializing in the relevant areas and practicing at the highest level, provides insight and practical strategies sure to help any practitioner. If you provide estate planning and asset protection advice for sophisticated clients, then you already know the importance of continually examining and honing your strategies.

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What You Will Learn

A summary of the income, estate, and gift tax provisions of the American Taxpayer Relief Act of 2012 will be discussed, as well as the impact on estate planning under the new tax laws. 


Planning for large estates continues to be a technically demanding and dynamic area of practice. The more assets a client has, the more complex their estate plan may need to be, as their assets may be more diversified and therefore face different tax consequences. This course, comprising over 19 hours of instruction, deals with the most sophisticated problems and considerations unique to planning large estates.


Each topic has a lecturer/discussion leader who is responsible for covering the most important aspects of the subject matter and for presenting and discussing the issues and alternative approaches as well as practical planning strategies. The discussions are conducted on a transactional basis, with emphasis on changing factual patterns rather than on bare principles of law or statutory provisions.


Topics include:


Legislative developments and outlook

Postmortem estate planning

Asset protection trust planning

Charitable planning

Valuation issues

Partnerships and S Corporations

One full hour of CLE ethics credits

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Who Should Attend

Estate Planning Attorneys and other legal professionals who handle large or complex estates should attend this accredited continuing legal education program from ALI CLE.

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Planning Chairs

Malcolm A. Moore, Davis Wright Tremaine LLP, Seattle (also on faculty)

Steve R. Akers, Managing Director, Bessemer Trust, Dallas (also on faculty)

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Ronald D. Aucutt, McGuireWoods LLP, Tysons Corner, Virginia

Carol A. Cantrell, Cantrell & Cowan, PLLC, Houston

S. Stacy Eastland, Managing Director, Goldman Sachs & Co. Houston

Paul N. Frimmer, Loeb & Loeb LLP, Los Angeles

Lawrence P. Katzenstein, Thompson Coburn LLP, St. Louis

Stephanie Loomis-Price, Winstead PC, Houston

Duncan E. Osborne, Osborne, Helman, Knebel & Deleery, L.L.P., Austin, Texas

Jeffrey N. Pennell, Richard H. Clark Professor of Law, Emory University School of Law, Atlanta

R. Eric Viehman, Ytterberg Deery Knull LLP, Houston


ALI CLE Program Attorney: Kevin O’Connor (

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Program Schedule

Wednesday, April 17, 2013

8:00 a.m. Registration and Continental Breakfast

8:50 a.m. Administrative Remarks – ALI CLE Staff

8:55 a.m. Introduction and Course Overview


9:00 a.m. Asset Protection Trust Planning - Mr. Osborne

10:00 a.m. Networking and Refreshment Break

10:15 a.m. Use of Time-Value-of-Money Concepts for Estate Planning Purposes - Mr. Katzenstein

11:15 a.m. GRITs, GRATs, GRUTs, SCINs, and Private Annuities - Mr. Katzenstein

12:00 noon Family Limited Partnerships: Current Status and New Opportunities – Ms. Loomis-Price

1:00 p.m. Lunch Break


2:15 p.m. Postmortem Estate Planning: Elections, Options, Disclaimers, and Other Strategies – Mr. Akers

3:45 p.m. Networking and Refreshment Break

4:00 p.m. Staying out of the Rain: The Privilege Umbrella and Ethics in Estate Planning with Partnerships – Ms. Loomis-Price

5:00 p.m. Adjournment for the Day; Networking Reception for Registrants and Faculty


Thursday, April 18, 2013

8:00 a.m. Networking and Continental Breakfast


8:30 a.m. Charitable Planning Techniques, Including Donor-Advised Funds - Mr. Frimmer

10:00 a.m. Networking and Refreshment Break

10:15 a.m. Installment Sales to Grantor Trusts - Mr. Aucutt

11:15 a.m. Some of the Most Interesting Estate Planning Ideas We See Out There – Mr. Eastland

12:15 p.m. Lunch Break


1:30 p.m. Legislative Developments and Outlook, Valuation Update, and Other Current Developments- Messrs. Akers, Aucutt, Moore and Eastland and Ms. Loomis-Price

4:00 p.m. Networking and Refreshment Break

4:15 p.m. Compliance Issues, Including the Gift Tax Statute of Limitations - Mr. Aucutt

5:00 p.m. Adjournment for the Day


Friday, April 19, 2013

8:30 a.m. Networking and Continental Breakfast


9:00 a.m. Transfers to Spouse, Both Lifetime and Testamentary; Tax Payment Provisions and Equitable Apportionment - Professor Pennell

10:30 a.m. Networking and Refreshment Break

10:45 a.m. Transfers to Spouse (continued)

12:15 p.m. Lunch Break


1:30 p.m. Estate Planning and Administration for S Corporations - Ms. Cantrell

2:30 p.m. Networking and Refreshment Break

2:45 p.m. Income Tax Problems When the Estate or Trust Is a Partner - Ms. Cantrell

3:45 p.m. Current Issues in Generation-Skipping Tax Planning - Mr. Viehman

5:15 p.m. Adjournment

Total 60-minute hours of instruction: 19.5 including one hour of ethics

Suggested Prerequisite: Extensive expertise in subject matter

Educational Objective: Development of proficiency in performance of intricate and complex legal tasks within a narrow area

Level of Instruction: Advanced

Click Here for MCLE Credit Information

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Here's what registrants have said about this course:

“This course was the most consistently outstanding course I have attended in many, many years. Wonderful topics, presenters, and participants who added value.” – John R. Sanderson

“As usual and as expected, this program bristled with sizzling topics, comprehensive research materials and riveting presentations. “These guys are Good.” – Dominic Ciarimboli

“An outstanding faculty, high quality outlines, and a format that encourages questioning by the participants combine to make this the best estate tax program I’ve ever attended.” – David K. Walser, GenSpring Family Offices, Mesa, Arizona

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