Our unique Focus Series - Planning with Trusts explores new ideas and issues surrounding the opportunities for planning with trusts including spousal lifetime access trusts (SLATS), structuring and transferring beneficial interests in trusts, exploring new issues in trust situs marketing, fiduciary income tax, and asset protection.
Monday, January 12, 2026 (10:00 a.m. – 12:00 p.m.)
It's 10 PM, Do You Know Where Your Trust Is Sited?
Robert H. Sitkoff ♦ Jane G. Ditelberg ♦ Michaelle D. Rafferty ♦ Ronald J. Scalise Jr.
Provoking a conflict of trust laws – such as by naming a trustee in another state – has become a routine estate planning strategy. This session will cover the modern landscape of conflicts of trust laws, focusing on the latest drafts of the Uniform Conflict of Laws in Trusts and Estates Act and the Restatement (Third) of Conflict of Laws, and how they address questions of “validity,” “administration,” and “construction and interpretation.”
Tuesday, January 13, 2026 (10:25 – 11:15 a.m.)
Somewhere Beyond the Sea of IRS Forms: Planning with Charitable Remainder Trusts
Kelly L. Hellmuth
The IRS published forms that meet the rules for certain charitable remainder trusts, but real life does not always fit inside the given boxes. This session will review the rules pertaining to charitable remainder trusts with attention to planning and administration considerations that are not addressed by the IRS forms.
Tuesday, January 13, 2026 (11:35 a.m. – 12:25 p.m.)
SLATs - Third Wheel (or Third Rail!) of Planning for Married and Divorcing Couples: Ethical, Practical, and Tax Considerations
Stephanie Loomis-Price ♦ James I. Dougherty
Spousal lifetime access trusts (SLATs) are a widely used estate planning technique. However, their prevalence can lead to a false sense of complacency, as SLATs create potential ethical issues, liability for planners, undesirable or unexpected tax consequences, and one more item to fight over when divorce occurs. This program will explore SLATs from the perspectives of an estate planner and tax and fiduciary litigator.
Tuesday, January 13, 2026 (2:00 – 2:50 p.m.)
Splitting the Difference – Structuring and Restructuring Interests in Trust
Diana S.C. Zeydel
Transferring property to a trust is easy. Creating and transferring beneficial interests in trusts is hard. This presentation will examine various techniques to create and transfer income, annuity, unitrust, remainder and discretionary interests in trusts and critical issues to navigate in the process. Learn how to accomplish a trust renovation without a tax demolition.
Wednesday, January 14, 2026 Special Session I-A (2:00 – 3:30 p.m.)
Splitting, Splicing and Stacking Strategies to Add Octane to Trust Structures
Diana S.C. Zeydel ♦ N. Todd Angkatavanich ♦ Jonathan G. Blattmachr
This session will take a deeper dive into ways to “add octane” to trust structures. The panel will discuss ideas and pitfalls when planning with marital trusts, leveraging GRAT and CLAT performance, part-sale/part-gift transactions, transfers of remainder interests in GRATs, structuring split purchase QPRTs and GRATs, the income and transfer tax issues arising in connection with these applications and more.
Wednesday, January 14, 2026 Special Session I-B (2:00 – 3:30 p.m.)\|
Review of the Past Year’s Significant, Curious, or Downright Fascinating Fiduciary Cases
Dana G. Fitzsimons Jr.
This session will review selected reported fiduciary litigation decisions from 2025 that relate to multiple areas of estate planning, estate and trust administration, the fiduciary duties of agents, administrators, trustees, and other fiduciaries, related trial practice, and identifying and navigating contemporary fiduciary challenges.
Wednesday, January 14, 2026 Special Session I-C (2:00 – 3:30 p.m.
Three (or Thirty!) Steps in Hopes of Avoiding the Third Rail in SLAT Planning
Stephanie Loomis-Price ♦ James I. Dougherty ♦ Anthony J. McCormick
This session will delve into issues raised in the earlier introduction to ethical and other issues arising from SLAT planning, providing attendees with practical guidance and tools on how and when to structure SLATs, all while navigating preparation for potential divorce.
Wednesday, January 14, 2026 Special Session II-A (3:50 – 5:20 p.m.)
Choices and Challenges of CRTs: Planning with Charitable Remainder Trusts
Kelly L. Hellmuth ♦ Gregory W. Baker ♦ Stephanie B. Casteel
This panel will discuss the techniques of charitable remainder trusts with hypothetical fact patterns and practical problems that such trusts can create and help solve. Keep these tips and traps in mind when the charitable deduction is critical to the estate plan.
Thursday, January 15, 2026 (9:30 – 10:20 a.m.)
How Will the Trust Survive?
Philip J. Hayes
Can you hear, amidst the trust situs marketing drumbeat, the lonely voices defending traditional trust law? Since commentators sounded the alarm bell in the early 2010’s, the competition to attract trust-ish business by reducing or eliminating traditional trustee duties has only accelerated. This presentation traces the arc of diminishing fiduciary duties and revisits the question: How will the trust survive?
Thursday, January 15, 2026 (10:25 – 11:15 a.m.)
Fiduciary Income Taxes: Tips and Traps to Tame a Tedious Topic
Melissa J. Willms
Explore how income tax rules for trusts and estates can affect an estate plan and unique income tax issues that arise as a result of someone’s death. Delve into issues estate planners need to know to help fiduciaries avoid income tax traps. Discover how language in governing documents and steps taken during administration can minimize income tax liabilities and secure income tax planning benefits for decedents, trusts, estates, and their beneficiaries.
Thursday, January 15, 2026 Special Session III-C (2:00 – 3:30 p.m.)
The Day, That Duty… Died
Philip J. Hayes ♦ Carol A. Harrington ♦ Lauren D. Hunt ♦ Stefanie J. Lipson
Our panel of situs warriors examines, and possibly critiques, the prevailing trust situs zeitgeist. We will stress test, from practical perspectives, the prevailing perfect situs storm of no-duty advisors directing no-duty trustees, and other popular trends limiting beneficiary rights. Are these trust-ish arrangements enforceable in equity? Do settlors typically desire to severely limit beneficiary rights? Or is it just the preference of other stakeholders?
Thursday, January 15, 2026 Special Session IV-C (3:50 – 5:20 p.m.)
A Recipe Book for Asset Protection
Gideon Rothschild ♦ Melissa Langa ♦ Judge Mindy A. Mora ♦ Barry A. Nelson
This presentation, from three experienced practitioners and a U.S. Bankruptcy Court judge, will explore the ingredients needed to make a trust (and other strategies) Michelin star worthy to protect against future creditors. The presentation will include uses of domestic asset protection trusts, foreign trusts, third party trusts and state law exemptions with emphasis on Florida residents.
The Recent Developments panel analyzes the significant tax and non-tax developments of 2025 including the potential planning implications of recent legislation, judicial decisions and regulatory guidance. The same panel of experts reconvenes on Wednesday morning to answer questions from attendees.
Monday, January 12, 2026 (1:40 – 4:50 p.m.)
Recent Developments 2025
Turney P. Berry ♦ Samuel A. Donaldson ♦ Carlyn S. McCaffrey
The Recent Developments Panel, featuring three of the nation’s leading estate planning experts will analyze the significant tax and non-tax developments of 2025 including the potential planning implications of recent legislation, judicial decisions, and regulatory guidance. The Panel will reconvene Wednesday morning to answer questions from attendees.
Wednesday, January 14, 2026 (11:35 a.m. – 12:35 p.m.)
Question and Answer Panel
Turney P. Berry ♦ Samuel A. Donaldson ♦ Carlyn S. McCaffrey
The panel will answer questions from attendees regarding timely estate planning topics.
This year’s Institute includes a series of programs on Fundamentals. These programs examine the current status of the conflicts of trust laws, focusing on the latest drafts of the Uniform Conflict of Laws in Trusts and Estates Act and the Restatement (Third) of Conflict of Laws. This series also addresses diminishing fiduciary duties.
Monday, January 12, 2026 (10:00 a.m. – 12:00 p.m.)
It's 10 PM, Do You Know Where Your Trust Is Sited?
Robert H. Sitkoff ♦ Jane G. Ditelberg ♦ Michaelle D. Rafferty ♦ Ronald J. Scalise Jr.
Provoking a conflict of trust laws – such as by naming a trustee in another state – has become a routine estate planning strategy. This session will cover the modern landscape of conflicts of trust laws, focusing on the latest drafts of the Uniform Conflict of Laws in Trusts and Estates Act and the Restatement (Third) of Conflict of Laws, and how they address questions of “validity,” “administration,” and “construction and interpretation.”
Thursday, January 15, 2026 (9:30 – 10:20 a.m.)
How Will the Trust Survive?
Philip J. Hayes
Can you hear, amidst the trust situs marketing drumbeat, the lonely voices defending traditional trust law? Since commentators sounded the alarm bell in the early 2010’s, the competition to attract trust-ish business by reducing or eliminating traditional trustee duties has only accelerated. This presentation traces the arc of diminishing fiduciary duties and revisits the question: How will the trust survive?|
Thursday, January 15, 2026 Special Session III-C (2:00 – 3:30 p.m.)
The Day, That Duty… Died
Philip J. Hayes ♦ Carol A. Harrington ♦ Lauren D. Hunt ♦ Stefanie J. Lipson
Our panel of situs warriors examines, and possibly critiques, the prevailing trust situs zeitgeist. We will stress test, from practical perspectives, the prevailing perfect situs storm of no-duty advisors directing no-duty trustees, and other popular trends limiting beneficiary rights. Are these trust-ish arrangements enforceable in equity? Do settlors typically desire to severely limit beneficiary rights? Or is it just the preference of other stakeholders?
Thursday, January 15, 2026 Special Session III-B (2:00 – 3:30 p.m.)
From Soup to Nuts: Life Insurance Fundamentals – Risks and Products, Income and Transfer Taxes
Mary Ann Mancini ♦ Lawrence Brody ♦ Donald O. Jansen
A review of the menu of insurance products and techniques available today (it isn’t your father’s whole life in an insurance trust anymore), a guide to understanding the limits of policy illustrations, and the income, gift, estate, and generation-skipping implications of using life insurance in any plan.
This year’s Institute includes a series of programs on Business and Financial Assets. These programs cover the evolution of Qualified Small Business Stock (QSBS) and how the One Big Beautiful Bill Act (OBBBA) changes have impacted estate planning. The series will also address the obligations and opportunities of Inherited Retirement Accounts including how to inform the beneficiaries. Finally, the series will also look at planning for life insurance including a review of today’s products and techniques and a guide to the income, gift, and generation skipping tax implications of using life insurance in any plan.
Tuesday, January 13, 2026 (9:30 – 10:20 a.m.)
Scratching the 7-Year Itch: Quantum QSBS Exclusions
Paul S. Lee
In 2018, Tax Cuts and Jobs Act (TCJA) made Qualified Small Business Stock (QSBS) suddenly relevant after 25 years of existence. Seven years ago, in 2019, we discussed QSBS as the “Next Big Bang” and the “Quest for Quantum Exclusions.” Since then, QSBS planning has exploded, and now the One Big Beautiful Bill Act (OBBBA) has added fuel to the fire. This presentation centers on the evolution of QSBS planning and how the new OBBBA changes have expanded (but further complicated) planning.
Thursday, January 15, 2026 Special Session III-B (2:00 – 3:30 p.m.)
From Soup to Nuts: Life Insurance Fundamentals – Risks and Products, Income and Transfer Taxes
Mary Ann Mancini ♦ Lawrence Brody ♦ Donald O. Jansen
A review of the menu of insurance products and techniques available today (it isn’t your father’s whole life in an insurance trust anymore), a guide to understanding the limits of policy illustrations, and the income, gift, estate, and generation-skipping implications of using life insurance in any plan.
Friday, January 16, 2026 (9:30 – 11:00 a.m.)
The Executor and Trustee Guide to Inherited Retirement Accounts: Obligations and Opportunities
Natalie B. Choate
Imminent death moves. Cleaning up decedent's RMDs. Calendar of PM deadlines. Post-death titling, transfers, rollovers, Roth conversions. Plus: Separate accounts, estate taxes, alternate valuation date, IRD, disclaimers, reformations, and what to tell the beneficiaries.
This year’s Institute includes a series of programs on Litigation. These programs include how to navigate the potential litigation issues that can arise in planning for married couples, including the use of SLATS, and the potential issues they can create. The series will also review selected fiduciary case law decisions from 2025.
Tuesday, January 13, 2026 (11:35 a.m. – 12:25 p.m.)
SLATs - Third Wheel (or Third Rail!) of Planning for Married and Divorcing Couples: Ethical, Practical, and Tax Considerations
Stephanie Loomis-Price ♦ James I. Dougherty
Spousal lifetime access trusts (SLATs) are a widely used estate planning technique. However, their prevalence can lead to a false sense of complacency, as SLATs create potential ethical issues, liability for planners, undesirable or unexpected tax consequences, and one more item to fight over when divorce occurs. This program will explore SLATs from the perspectives of an estate planner and tax and fiduciary litigator.
Tuesday, January 13, 2026 (2:00 – 2:50 p.m.)
Splitting the Difference – Structuring and Restructuring Interests in Trusts
Diana S.C. Zeydel
Transferring property to a trust is easy. Creating and transferring beneficial interests in trusts is hard. This presentation will examine various techniques to create and transfer income, annuity, unitrust, remainder and discretionary interests in trusts and critical issues to navigate in the process. Learn how to accomplish a trust renovation without a tax demolition.
Wednesday, January 14, 2026 (9:30 – 10:20 a.m.)
The Two of You Came to Me for Estate Planning – But Let’s Talk About What Happens When You Get Divorced!
Bruce M. Stone
Sound and routine estate planning advice can lead to surprising and harmful consequences to one or both of our married clients if they divorce. Given divorce rates shouldn’t we routinely incorporate family law concepts into our advice to married clients? But would that lead to impermissible ethical conflicts for us?
Wednesday, January 14, 2026 Special Session I-A (2:00 – 3:30 p.m.)
Splitting, Splicing and Stacking Strategies to Add Octane to Trust Structures
Diana S.C. Zeydel ♦ N. Todd Angkatavanich ♦ Jonathan G. Blattmachr
This session will take a deeper dive into ways to “add octane” to trust structures. The panel will discuss ideas and pitfalls when planning with marital trusts, leveraging GRAT and CLAT performance, part-sale/part-gift transactions, transfers of remainder interests in GRATs, structuring split purchase QPRTs and GRATs, the income and transfer tax issues arising in connection with these applications and more.
Wednesday, January 14, 2026 Special Session I-B (2:00 – 3:30 p.m.)
Review of the Past Year’s Significant, Curious, or Downright Fascinating Fiduciary Cases
Dana G. Fitzsimons Jr.
This session will review selected reported fiduciary litigation decisions from 2025 that relate to multiple areas of estate planning, estate and trust administration, the fiduciary duties of agents, administrators, trustees, and other fiduciaries, related trial practice, and identifying and navigating contemporary fiduciary challenges.
Wednesday, January 14, 2026 Special Session I-C (2:00 – 3:30 p.m.)
Three (or Thirty!) Steps in Hopes of Avoiding the Third Rail in SLAT Planning
Stephanie Loomis-Price ♦ James I. Dougherty ♦ Anthony J. McCormick
This session will delve into issues raised in the earlier introduction to ethical and other issues arising from SLAT planning, providing attendees with practical guidance and tools on how and when to structure SLATs, all while navigating preparation for potential divorce.
Thursday, January 15, 2026 Special Session III-A (2:00 – 3:30 p.m.)
From the Front Lines of Undue Influence and Elder Abuse: Essential Ethical and Practical Advice
Steven K. Mignogna ♦ Charles P. Golbert ♦ Reid Kress Weisbord
The panel will discuss recognizing and combatting undue influence and elder abuse. The panelists bring distinct perspectives: an attorney in private practice; a professor who has conducted empirical research; and the Public Guardian in Cook County, Illinois, which has one of the largest financial recovery programs in the country. This program is vital for all professionals who deal with the risks and ethical challenges of undue influence and abuse.
This year’s Institute includes a series of programs on Charitable Giving. These programs explore the rules regarding charitable remainder trusts, with attention to practical problems and hypothetical fact patterns on planning and administration issues not covered by the IRS forms.
Tuesday, January 13, 2026 (10:25 – 11:15 a.m.)
Somewhere Beyond the Sea of IRS Forms: Planning with Charitable Remainder Trusts
Kelly L. Hellmuth
The IRS published forms that meet the rules for certain charitable remainder trusts, but real life does not always fit inside the given boxes. This session will review the rules pertaining to charitable remainder trusts with attention to planning and administration considerations that are not addressed by the IRS forms.
Wednesday, January 14, 2026 Special Session II-A (3:50 – 5:20 p.m.)
Choices and Challenges of CRTs: Planning with Charitable Remainder Trusts
Kelly L. Hellmuth ♦ Gregory W. Baker ♦ Stephanie B. Casteel
This panel will discuss the techniques of charitable remainder trusts with hypothetical fact patterns and practical problems that such trusts can create and help solve. Keep these tips and traps in mind when the charitable deduction is critical to the estate plan.
This year’s Institute includes a series of programs on Elder Law. These programs will offer insight into the growing gaps in care and benefits for the elderly, including strategies for clients facing declining public benefits. A separate panel presentation will explore how to identify undue influence and elder abuse.
Thursday, January 15, 2026 (11:35 a.m. – 12:25 p.m.)
Cracks In the Safety Net: Aging, Disability, and the Planning Imperative
Tara Anne Pleat
As systems lag behind need, planners are on the front lines. This session offers insight into the growing gaps in care and benefits—and how thoughtful planning can help clients age and live with dignity despite systemic shortfalls.
Thursday, January 15, 2026 Special Session III-A (2:00 – 3:30 p.m.)
From the Front Lines of Undue Influence and Elder Abuse: Essential Ethical and Practical Advice
Steven K. Mignogna ♦ Charles P. Golbert ♦ Reid Kress Weisbord
The panel will discuss recognizing and combatting undue influence and elder abuse. The panelists bring distinct perspectives: an attorney in private practice; a professor who has conducted empirical research; and the Public Guardian in Cook County, Illinois, which has one of the largest financial recovery programs in the country. This program is vital for all professionals who deal with the risks and ethical challenges of undue influence and abuse.
Thursday, January 15, 2026 Special Session IV-A (3:50 – 5:20 p.m.)
Facing the Gaps Together: Strategies for a Fraying Support System
Tara Anne Pleat ♦ Kristen M. Lewis ♦ Bridget O’Brien Swartz
Systemic cracks affect real lives. In this conversation-style panel, experts discuss the challenges and emerging strategies for supporting clients facing long-term care, disability, and declining public benefits—offering both legal tools and practical wisdom.
The following sessions may be approved for Ethics credit. Ethics credit for these sessions may not be available in all instances. Please refer to the ethics accreditation information for your specific jurisdiction and profession.
These programs examine spousal lifetime access trusts (SLATs) highlighting potential ethical dilemmas, planner liability, and the added complexity introduced in divorce scenarios. They will question whether family law concepts should be regularly included in estate planning and explore whether doing so could create ethical conflicts. The series will also explore ethical considerations in information sharing, and fiduciary responsibilities.
Tuesday, January 13, 2026 (11:35 a.m. – 12:25 p.m.)
SLATs - Third Wheel (or Third Rail!) of Planning for Married and Divorcing Couples: Ethical, Practical, and Tax Considerations
Stephanie Loomis-Price ♦ James I. Dougherty
Spousal lifetime access trusts (SLATs) are a widely used estate planning technique. However, their prevalence can lead to a false sense of complacency, as SLATs create potential ethical issues, liability for planners, undesirable or unexpected tax consequences, and one more item to fight over when divorce occurs. This program will explore SLATs from the perspectives of an estate planner and tax and fiduciary litigator.
Tuesday, January 13, 2026 (3:10 – 4:40 p.m.)
Making 1 + 1 > 2 – Keys to Effective and Ethics-Savvy Cross-Disciplinary Collaboration
Lauren J. Wolven ♦ Paige Goepfert ♦ Benetta Y. Park
Advisors across disciplines can best serve clients when they work effectively together, particularly in assisting families to transition wealth across generations. This session will address ethical issues in information sharing and fiduciary duty compliance, as well as tax planning and dealing with special assets.
Wednesday, January 14, 2026 Special Session I-C (2:00 – 3:30 p.m.)
Three (or Thirty!) Steps in Hopes of Avoiding the Third Rail in SLAT Planning
Stephanie Loomis-Price ♦ James I. Dougherty ♦ Anthony J. McCormick
This session will delve into issues raised in the earlier introduction to ethical and other issues arising from SLAT planning, providing attendees with practical guidance and tools on how and when to structure SLATs, all while navigating preparation for potential divorce.
Wednesday, January 14, 2026 Special Session II-B (3:50 – 5:20 p.m.)
Family Law Considerations in Estate Planning for Married Couples: Navigating the Ethical Minefield
Bruce M. Stone ♦ Elizabeth R. Carter ♦ Scott L. Rubin
Panelists experienced in estate planning, family law, and legal ethics will discuss substantive and ethical tensions between estate and marital planning. Estate planning recommendations can have adverse consequences for one party upon divorce. Should planners raise potential divorce issues with clients? Do we create ethical conflicts if we do?
Thursday, January 15, 2026 Special Session III-A (2:00 – 3:30 p.m.)
From the Front Lines of Undue Influence and Elder Abuse: Essential Ethical and Practical Advice
Steven K. Mignogna ♦ Charles P. Golbert ♦ Reid Kress Weisbord
The panel will discuss recognizing and combatting undue influence and elder abuse. The panelists bring distinct perspectives: an attorney in private practice; a professor who has conducted empirical research; and the Public Guardian in Cook County, Illinois, which has one of the largest financial recovery programs in the country. This program is vital for all professionals who deal with the risks and ethical challenges of undue influence and abuse.
Thursday, January 15, 2026 Special Session IV-B (3:50 – 5:20p.m.)
May the AI Be with You: Cybersecurity and Ethics for Estate Planners
Jeff Chadwick ♦ Tracy M. Potts ♦ Elizabeth B. Vandesteeg
The Force is strong with this one... but so are the risks! Explore the intersection of AI, data security, and ethical duties in your estate planning practice. No need for lightsabers, just solid advice and live demos.
This year’s Institute includes a series of programs on International Planning. These programs focus on planning for U.S. persons with global investments, as well as foreign and domestic asset protection.
Wednesday, January 14, 2026 (10:25 – 11:15 a.m.)
Worldly Wealth: Tax and Estate Planning for U.S. Persons with Global Investments
Michelle B. Graham
Whether it’s a vacation home in Tuscany, a business in Singapore, or a trust in the Cayman Islands—owning assets outside the U.S. comes with complex tax and estate planning challenges. This session will help you navigate the risks and unlock smart strategies to protect your wealth.
Wednesday, January 14, 2026 Special Session II-C (3:50 – 5:20 p.m.)
A Treasure Trove of Planning Tips for Foreign Assets
Michelle B. Graham ♦ Ruth Mattson ♦ Suzanne L. Shier
This panel will present surprising tax and planning issues that can arise when U.S. individuals own foreign assets, including real property, investment accounts, foreign retirement accounts, and inherited treasures. The panelists will discuss evolving trends and effective planning opportunities in this complex environment, from the moment a U.S. person takes title through death and legacy planning.
This year’s Institute includes a series of programs on Technology. The series explores the intersection of artificial intelligence (AI), cybersecurity, and ethics for estate planners, including solid advice and live demos. It also addresses ethical issues in fiduciary duty compliance and information sharing.
Tuesday, January 13, 2026 (3:10 – 4:40 p.m.)
Making 1 + 1 > 2 – Keys to Effective and Ethics-Savvy Cross-Disciplinary Collaboration
Lauren J. Wolven ♦ Paige Goepfert ♦ Benetta Y. Park
Advisors across disciplines can best serve clients when they work effectively together, particularly in assisting families to transition wealth across generations. This session will address ethical issues in information sharing and fiduciary duty compliance, as well as tax planning and dealing with special assets.
Thursday, January 15, 2026 Special Session IV-B (3:50 – 5:20 p.m.)
May the AI Be with You: Cybersecurity and Ethics for Estate Planners
Jeff Chadwick ♦ Tracy M. Potts ♦ Elizabeth B. Vandesteeg
The Force is strong with this one... but so are the risks! Explore the intersection of AI, data security, and ethical duties in your estate planning practice. No need for lightsabers, just solid advice and live demos.
