Tools of the Trade - Estate Planning Council (B0519491).DOC
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Tools of the Trade - Estate Planning Council (B0519491).DOC
TOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred Dani Tools of the Trade - Estate Planning Council (B0519491).DOCiels (205) 716-5232 cfd@cabaniss.com Leonard Wertheimer (205)716-5254 lw@cabaniss.comAnna F. Buckner (205) 716-5245 afb@cabaniss.com Cabaniss, Johnston. Gardner, Dumas & O'Neal LLP 2001 Park Place North, Suite 700 Birmingham, Alabama 35203{BỈSlííâi.l)SPEAKERSLEONARD WERTHEIMER, III — Leonard Werthei Tools of the Trade - Estate Planning Council (B0519491).DOCmer is a partner in the Birmingham, Alabama office of Cabaniss, Johnston, Gardner, Dumas, & O’Neal LLP, where his practice is concentrated in the areaTools of the Trade - Estate Planning Council (B0519491).DOC
s of estates and trusts, tax litigation, and closely-held businesses. He received his B.s. degree from the University of Virginia and his J.D. degree TOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred Dani Tools of the Trade - Estate Planning Council (B0519491).DOC Law Institute. He was a member of the Alabama Law Institute committees that revised Alabama’s Probate Code, Principal and Income Act (chairman) Estate Tax Apportionment Act (chairman), Trust Code and Power of Attorney Act. Mr. Wertheimer is currently serving as chairman of the Alabama Law Institute Tools of the Trade - Estate Planning Council (B0519491).DOC committee preparing legislation to authorize the use of unitrusts. In addition to being listed in Best Lawyers since 1987 in the field of Trusts andTools of the Trade - Estate Planning Council (B0519491).DOC
Estates he was named by Alabama Super Lawyers magazine as one of the best attorneys in Alabama in Trusts and Estates and has a Preeminent AV rating wiTOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred Dani Tools of the Trade - Estate Planning Council (B0519491).DOCion, business succession planning, generation-skipping tax planning and distributions from IRAs and qualified plans. Mr. Wertheimer is a former Adjunct Professor of the Masters in Tax Accounting Program at the University of Alabama School of Business as well as a former Adjunct Professor of the Birm Tools of the Trade - Estate Planning Council (B0519491).DOCingham Southern College School of Business.ANNA FUNDERBURK BUCKNER — Anna Buckner is a partner in the Birmingham, Alabama office of Cabaniss, JohnstonTools of the Trade - Estate Planning Council (B0519491).DOC
, Gardner, Dumas & O’Neal LLP. where she practices in the areas of estates and trusts, including estate planning and administration, taxation, real esTOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred Dani Tools of the Trade - Estate Planning Council (B0519491).DOCand School of Law (J.D., magna cum laude, 1999). Mrs. Buckner is trained in Collaborative Practice. She is a member of the International Academy of Collaborative Professionals (IACP), a consortium of lawyers, financial professionals and mental health professionals who are committed to helping resolv Tools of the Trade - Estate Planning Council (B0519491).DOCe civil and domestic relations disputes in a collaborative manner outside traditional legal forums. She is also a member of the Birmingham CollaboratiTools of the Trade - Estate Planning Council (B0519491).DOC
ve Alliance, serving on the training committee. For more information about tins aspect of her practice, see www.collaborativepractice.com. Mrs. BuckneTOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred Dani Tools of the Trade - Estate Planning Council (B0519491).DOCmber of the Alabama. Birmingham and American Bar Associations and participates in the Sections on Business Law, Taxation, and Real Property, Probate and Trust Law. Mrs. Buckner currently serves on the Board for the Make-A-Wish Foundation of Alabama and she also served on the Cumberland School of Law Tools of the Trade - Estate Planning Council (B0519491).DOC Annual Fund Committee and is a member of the Kiwanis Club of Birmingham. She served on the Board of Directors for the Auburn University Bar AssociatiTools of the Trade - Estate Planning Council (B0519491).DOC
on and was aiBKlMJll)member of the Charter Class of the Alabama Slate Bar Leadership Porum in 2005. She has also been an adjunct professor at CumberlaTOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred Dani Tools of the Trade - Estate Planning Council (B0519491).DOCsociations for Charitable Planned Giving. She is a member of the Alabama Law Institute where she was a member of the committees that revised lhe Alabama Prudenl Investor Act, the Alabama Uniform Trust Code, lhe Uniform Prudent Management of Institutional Funds Act. and the Alabama Durable Power of A Tools of the Trade - Estate Planning Council (B0519491).DOCttorney Act. she currently serves on the Alabama I .aw Institute Unilrusi Act Committee and is an Alabama Law Institute Counsel Member. Mrs. Buckner fTools of the Trade - Estate Planning Council (B0519491).DOC
requently lectures on estate planning topics locally and regionally, she serves on the Board of Trustees of the American Institute on Federal TaxationTOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred Dani Tools of the Trade - Estate Planning Council (B0519491).DOCable of ContentsPageI.INTRODUCTION.- 1 -A. Where Are We and How Did We Get Here?- 1 -B. Planning Prior to TRUIRA 2010.- 3 -II.PORTABILITY; GREAT FOR CLIENTS. DANGER FOR ADVISORS.- 5 - A.Doubling of -5 - B.Calculation 1*6 - c. Estatethe TaxÀ\ppllcable 1 of ReturnExclusion Amount. DSUEA. Requirement.- Tools of the Trade - Estate Planning Council (B0519491).DOC 8 - D. Serialfcĩpouses.- 10 - E. DSUEATaxAudits.- 11 -F.TrapsfortheUnwary.- 12 -G.Continued Desirability of Credit Shelter Trusts.- 13 -H.Clauses ConTools of the Trade - Estate Planning Council (B0519491).DOC
cerning the Filing of Estate Tax Returns.- 14 -III.DISCLAIMERTRUSTS.- 16 -A. SampleLanguage.TOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred DaniTOOLS OF THE TRADE -Estate and Gift Techniques Following Recent (and Possible) Law ChangesEstate Planning Council Birmingham, Alabama40911c. Fred DaniGọi ngay
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