72nd Annual Montana Tax Institute: Full Schedule

Welcome to the 72nd Annual Montana Tax Institute!

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8:00am MDT

Welcome and Opening Remarks

Friday October 18, 2024 8:00am - 8:05am MDT

Holiday Inn Downtown Ballroom

Speakers

Elaine Gagliardi

Dean, University of Montana Alexander Blewett School of Law

Professor Gagliardi teaches Business Organizations, Business Transactions, Estate Planning,: Wills and Trusts, Taxation of Estates and Gifts, and Tax Exempt Organizations. She also serves as a clinic faculty supervisor for the Rocky Mountain Elk Foundation, University of Montana General Counsel, Associated Students of Montana State University (ASMSU) and United States Department of Agriculture Office of General Counsel. Gagliardi has served in a range of administrative capacities, including Associate Dean... Read More →

Friday October 18, 2024 8:00am - 8:05am MDT
Holiday Inn Downtown Ballroom

General Session

8:05am MDT

Seeing Through the Corporate Transparency Act

Friday October 18, 2024 8:05am - 9:05am MDT

Holiday Inn Downtown Ballroom

The Corporate Transparency Act (CTA) requires disclosure of beneficial ownership information to the Financial Crimes Enforcement Network. This presentation covers everything from who must report and who beneficial owners are to the reporting process and other reporting requirements. The presentation also covers the general background on the CTA, constitutional challenges, and regulatory and legislative developments.

Speakers

Pippa Browde

Professor, Associate Dean, University of Montana Alexander Blewett School of Law

Pippa Browde is on the faculty at the Blewett School of Law at the University of Montana. She earned her J.D. at the University of New Mexico and her LL.M. in Taxation at New York University. She clerked on the New Mexico Court of Appeals after law school. For five years, she worked... Read More →

James Delaney

University of Wyoming College of Law

James Delaney was appointed assistant professor at the University of Wyoming College of Law on August 26, 2003 and was granted tenure in 2009. Professor Delaney serves currently on the faculty as the Centennial Distinguished Professor of Law. From July 2013 through August 2016, Professor... Read More →

Friday October 18, 2024 8:05am - 9:05am MDT
Holiday Inn Downtown Ballroom

General Session

9:05am MDT

Charitable Gift Annuities: A Deep Dive

Friday October 18, 2024 9:05am - 10:05am MDT

Holiday Inn Downtown Ballroom

The charitable gift annuity (CGA) is the charitable technique most underutilized and least understood by estate planning lawyers and accountants. But because of its flexibility and because the private foundation rules (self-dealing, excess business holdings, for example) don’t apply to a CGA, the CGA often permits planning not otherwise possible with a charitable remainder antitrust or a charitable remainder annuity trust. This talk will take a deep dive and explore some of those possibilities.

Speakers

Larry Katzenstein

Thompson Coburn, LLP, St. Louis, MO

Larry Katzenstein is a partner at Thompson Coburn LLP in St. Louis, Missouri and practices in the firm’s private client services area with a concentration on estate planning and charitable giving, and representation of exempt organizations. He regularly speaks at American Law Institute... Read More →

Friday October 18, 2024 9:05am - 10:05am MDT
Holiday Inn Downtown Ballroom

General Session

10:20am MDT

Planning With Purpose: Using Purpose Trusts for Business Succession

Friday October 18, 2024 10:20am - 11:20am MDT

Holiday Inn Downtown Ballroom

As small business owners consider how to transfer ownership of their businesses, structuring the transition as a sale of stock to a purpose trust may be a way to help a family or small business preserve the values of the founder. This presentation will explain purpose trust basics, motivations for a transition to purpose trust ownership, benefits and challenges, tax issues, ways a transition may be structured, and ways family members may stay involved with the business.

Speakers

Susan Gary

Professor Emerita, University of Oregon School of Law

SUSAN N. GARY, Professor Emerita and formerly Orlando J. and Marian H. Hollis Professor at the University of Oregon School of Law, received her B.A. from Yale University and her J.D. from Columbia University. Before entering academia, she practiced with Mayer, Brown & Platt in Chicago... Read More →

Friday October 18, 2024 10:20am - 11:20am MDT
Holiday Inn Downtown Ballroom

General Session

11:20am MDT

Selected Estate Planning Recent Developments - Part I

Friday October 18, 2024 11:20am - 12:00pm MDT

Holiday Inn Downtown Ballroom

This presentation reviews the most recent cases, rulings and regulations promulgated in the area of wealth transfer taxation. The presentation discusses implications of the developments and it offers estate planning and drafting techniquest in response.

Speakers

Charles "Clary" Redd

Stinson LLP, St. Louis, MO

Clary Redd is a partner with the firm of Stinson LLP in St. Louis, Missouri. His practice concentrates in the areas of estate planning, estate and trust administration and estate and trust-related litigation. He is a nationally recognized speaker and author. He is the lead presenter... Read More →

Friday October 18, 2024 11:20am - 12:00pm MDT
Holiday Inn Downtown Ballroom

General Session

1:00pm MDT

Selected Estate Planning Recent Developments - Part II

Friday October 18, 2024 1:00pm - 1:50pm MDT

Holiday Inn Downtown Ballroom

Speakers

Charles "Clary" Redd

Stinson LLP, St. Louis, MO

Friday October 18, 2024 1:00pm - 1:50pm MDT
Holiday Inn Downtown Ballroom

General Session

1:50pm MDT

Well-Being Estate Planning

Friday October 18, 2024 1:50pm - 2:50pm MDT

Holiday Inn Downtown Ballroom

This program provides ideas for using well-being science to address client concerns over inheritance, inform estate planning design recommendations, and provide examples and language to prepare trusts that are positive and improve
beneficiary well-being. This presentation will explain why the research supports moving more towards a lifetime approach
to inheritance to improve well-being.

Speakers

Richard Franklin

Richard Franklin focuses on estate planning, trusts and estate administration, and beneficiary and fiduciary representation. He is a member of the District of Columbia and Florida Bars, and a Fellow of the American College of Trust and Estate Counsel. He serves on the ACTEC Tax Policy... Read More →

Friday October 18, 2024 1:50pm - 2:50pm MDT
Holiday Inn Downtown Ballroom

General Session

3:05pm MDT

Demystifying the GST Tax - The GST Tax in Plain English

Friday October 18, 2024 3:05pm - 4:05pm MDT

Holiday Inn Downtown Ballroom

Although the generation skipping transfer (GST) tax has been in the Internal Revenue Code for almost 40 years, it is still the least understood of the transfer taxes (i.e., the estate, gift and GST taxes). This presentation will demystify some of the complexities of the GST tax by explaining the technical terminology (in plain English). It covers the purpose of the GST tax rules, from the basic to some of the more esoteric ones, such as the “automatic allocation” and “ETIP” rules. Additionally, the presentation will offer some practical planning suggestions on how to effectively plan with the GST tax in mind.

Speakers

Lester Law

Franklin Karibjanian & Law PLLC

Lester B. Law is a member of Franklin Karibjanian & Law PLLC and spends time in both the Naples and Washington offices. Lester is a Fellow of the American College of Trusts and Estates Counsel (ACTEC), serving on various committees. He has held many leadership positions at the ABA’s... Read More →

Friday October 18, 2024 3:05pm - 4:05pm MDT
Holiday Inn Downtown Ballroom

General Session

4:05pm MDT

Annual Income Tax Update

Friday October 18, 2024 4:05pm - 5:35pm MDT

Holiday Inn Downtown Ballroom

Sam Donaldson shares his annual overview of all the cases, rulings, regulations, and legislation from the past 12
months.

Speakers

Sam Donaldson

Georgia State University College of Law

SAMUEL A. DONALDSON [J.D. University of Arizona; LL.M. (Taxation) University of Florida] is the Associate Dean for Academic Affairs and Professor of Law at Georgia State University in Atlanta, where he teaches a number of tax and estate planning courses, as well as courses in the... Read More →

Friday October 18, 2024 4:05pm - 5:35pm MDT
Holiday Inn Downtown Ballroom

General Session