Planning Techniques for Large Estates - CLE, Continuing Legal Education - ALI
Planning Techniques for Large Estates
  • Wednesday-Friday
  • April 23-25, 2014
  • Omni Scottsdale Resort & Spa (fka Montelucia)
  • Scottsdale, AZ
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Why You Should Attend


Newly Revised!


Technically demanding and strategy-dependent, planning for large estates is a dynamic area of practice that only a sophisticated and well-educated attorney can master. The more assets a client has, the more complex the estate plan may need to be because diversified assets lead to varying tax consequences. Are you prepared to properly protect your wealthy client’s assets in life and in death, while minimizing estate taxes, creditor claims, and disputes among heirs?


Register today for this intensive program that had been successfully revised last year from one week to three full days. Even more popular at this length and consistently one of the highest rated estate planning programs, this CLE program on planning techniques for large estates still provides the tools you need to excel in high net-worth planning. Our faculty of seasoned practitioners will conduct discussions on a transactional basis, with an emphasis on changing factual patterns rather than on bare principles of law or statute. Instruction will cover the most practical and useful planning tips, including alternative approaches that may suit your clients’ needs best.


So enjoy the warmth of Scottsdale while you learn, network, and strategize with your peers and a highly experienced faculty of trust and estate practitioners from across the country.

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What You Will Learn


Topics include:

life insurance planning

ownership of foreign property

legislative developments and outlook

postmortem estate planning

valuation issues

charitable giving

grantor retained annuity sales

ethics and privileges

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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

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

Stephanie Loomis-Price, Winstead PC, Houston

Mary Ann Mancini, Loeb & Loeb LLP, Washington, D.C.

M. Read Moore, McDermott Will & Emery, Menlo Park, California

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

Charles L. Ratner, National Director of Personal Insurance Counseling, Ernst & Young, Cleveland

Kathleen R. Sherby, Bryan Cave LLP, St. Louis


ALI CLE Program Attorney: Kevin O'Connor (

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Program Schedule

Wednesday, April 23, 2014

(All times are Pacific)

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. I Could Tell You, But Then I'd Have to Kill You - Ethics and Privileges in the Estate Planning Context - Ms. Loomis-Price

10:00 a.m. Networking and Refreshment Break

10:15 a.m. How To Advise Wealthy U.S. Families who Own Foreign Property - Mr. R. Moore

11:45 a.m. Lunch Break



1:00 p.m. Planning for Spouses with over $10 Million of Applicable Exclusion – Professor Pennell

3:30 p.m. Networking and Refreshment Break

3:45 p.m. Life Insurance in the Large Estate: Planning Now That They Can't Move the Goalposts – Mr. Ratner

5:15 p.m. Adjournment for the Day; Networking Reception for Registrants and Faculty


Thursday, April 24, 2014

8:30 a.m.  Continental Breakfast and Networking Session


9:00 a.m. Some of the Best Planning Ideas We See Out There in the 2014 Tax Environment for Clients Who Desire to Donate Their Cake to Their Family and Favorite Charitable Causes and Eat It Too - Mr. Eastland

10:30 a.m. Networking and Refreshment Break

10:45 a.m. Installment Sales, GRATs, and Statute of Limitations - Mr. Aucutt

12:15 p.m. Lunch Break



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

3:00 p.m. Networking and Refreshment Break

3:15 p.m. Current Legislative, Valuation, and Other Developments (continued)

4:15 p.m. Adjournment for the Day


Friday, April 25, 2014

8:00 a.m.  Continental Breakfast and Networking Session


8:30 a.m. Postmortem Planning - Income, Gift, and Estate Tax Issues and Strategies and Disclaimer Planning Issues - Mr. Akers

10:00 a.m. Networking and Refreshment Break

10:15 a.m. Maximizing Advantages and Avoiding Pitfalls in Planning for Retirement Benefits - Ms Sherby

11:45 a.m. Lunch Break



1:00 p.m. Fiduciary Income Tax: New Issues Arising in an Old Topic - Ms. Mancini

2:30 p.m. Networking and Refreshment Break

2:45 p.m. Income Tax Basis Planning - Ms. Mancini

3:45 p.m. Adjournment


Total 60-minute hours of instruction: 17.5 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:

"The speakers and materials are excellent, but what makes this program better than all the other programs of the topic of large estates is the program's unique format.  The format encourages participants to interac with the speakers which makes the presentations more lively and more relevant.  Great program." - David Walser

"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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Mountain Standard Time

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Course Location and Hotel Accommodations

A limited block of rooms has been reserved at the Omni Scottsdale Resort & Spa at Montelucia (fka Montelucia Resort and Spa). Room rate: $265 per night, single or double occupancy. These rooms will be held as a block, unless exhausted, until April 1, at which time they will be released to the general public. (As of March 27, the hotel is close to being sold out so they will not extend our cut-off date, so please reserve your room before Tuesday.) Registrants must make their own hotel reservations and indicate that they are attending the ALI CLE program to qualify for rooms in the block. Room reservations may be made by calling the Omni Scottsdale Resort & Spa (fka Montelucia Resort and Spa), 4949 E. Lincoln Drive, Paradise Valley, AZ 85253; phone (888) 627-3010. Confirmations will be sent by the hotel. Please read the cancellation policy carefully.

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Tuition for this Live Course is $1,599.00.

Tuition for the live course includes admission to all sessions, a set of electronic course materials before the course, hard copy course materials at the course and online access to the archived program after the course. In addition Continental breakfasts and refreshment breaks are provided daily.

To register, simply choose one of the methods below:

Tuition for this Video Webcast is $1,299.00.

Tuition for the webcast includes a set of electronic course materials, access to the webcast and online access to the archived program after the webcast.

This course is available in individual webcast segments

Click here for more information and to register for webcast segments.




Course Details

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