People don't like to contemplate their own deaths, but they do need to consider what will happen to their assets when they die. Tax issues, medical decisions, and a wide range of planning documents make the process even more complicated. But you can give your clients peace of mind by creating effective wills and trusts that carry out all of their wishes.

Order today to learn the fundamentals of preparing estate planning documents, including wills, trusts, and ancillary documents such as powers of attorney. Discover the pros and cons of using various types of documents, as well as the tax ramifications involved. Tackle the ethical issues related to estate planning, both from the attorney's perspective and from that of the client who must make end-of-life medical decisions. Have the skills and information you need right at your fingertips!

1. Fundamental Principles of Will Drafting
2. Using Living Trusts and Powers of Attorney as Estate Planning Tools
3. Basic Tax Considerations - What You Need to Know in Order to Choose the Appropriate Plan
4. Ethics and Estate Planning
5. Planning Methods to Control Medical Treatment

Continuing Education Credits:   

Continuing Legal Education

Credit Hrs    State    Credit Approval Expiration

* denotes specialty credits

1. FUNDAMENTAL PRINCIPLES OF WILL DRAFTING
   9:00 - 10:15, Randall Harakal
   1. Selecting the Vehicle - Initial Advice to the Client
   2. Checklist for Gathering Client Information
   3. The Statutory ABCs: What is Required?
   4. Methods of Designating Fiduciaries
   5. Disinheritance and No Contest Clauses - Will They Stand?
   6. Protective Clauses for Minors, Incompetent Persons and Beneficiaries With Special Needs
   7. Building Flexibility Into the Plan - Checklist of Special Provisions
   8. Practical Pointers With Sample Forms
   9. Developing a Document Preparation System
2. USING LIVING TRUSTS AND POWERS OF ATTORNEY AS ESTATE PLANNING TOOLS
   10:30 - 11:45, Thomas A. Rulon
   1. Common Elements in Trust Agreements
   2. The Revocable Living Trust - Why You Should Use It
   3. Disadvantages of Revocable Living Trusts
   4. Sample Pour-Over Will and Living Trust Agreements
   5. Durable Powers of Attorney
3. BASIC TAX CONSIDERATIONS - WHAT YOU NEED TO KNOW IN ORDER TO CHOOSE THE APPROPRIATE PLAN
   12:45 - 2:00, Kenneth A. Martyn
   1. Tax Considerations of Drafting Living or Testamentary Trusts
   2. Essentials of Estate and Gift Taxes
   3. New Rules From the 2010 Tax Act
   4. How to Avoid Problems with the Generation Skipping Tax
   5. Minimizing Income Taxation of Trusts and Estates
4. ETHICS AND ESTATE PLANNING
   2:00 - 3:00, Thomas A. Rulon
   1. Selected Ethical Rules Affecting the Estate Planner
   2. Who's Your Client? Conflict of Interest
   3. Competency - A Word to the Wise
   4. Practice Before the IRS
   5. Attorney Fees
5. PLANNING METHODS TO CONTROL MEDICAL TREATMENT
   3:15 - 4:30, Kenneth A. Martyn
   1. What a Living Will (Advance Medical Directive) Can and Cannot Effectively Accomplish
   2. The Other Critical Document - Durable Powers of Attorney for Health Care
   3. Anatomical Gifts - Making Decisions During Life and Upon Death

RANDALL HARAKAL is an attorney with the Law Offices of Gary Y. Shigemura in Honolulu, Hawaii, where his practice concentrates in litigation, corporations (profit and nonprofit), labor and employment relations, and tax law. He is currently a director and the 1st senior vice president/treasurer/general counsel for Unity House, Inc., a large Hawaii nonprofit 501(c)(4) tax-exempt organization, and serves as a director and officer on various other nonprofit organizations in Hawaii. Mr. Harakal has written course outlines and articles, has been a frequent speaker at various legal and business seminars, and served as a co-editor of the 2001 Hawaii Non-Profit Law handbook. He is a member of the Hawaii State Bar Association; the Hawaii District Court and various other district courts in the United States; the 9th Circuit Court of Appeals; and the U.S. Tax Court. Mr. Harakal also has served as the past president of the Federal Bar Association, Hawaii Chapter. He is also an associate professor at the Hawaii Pacific University, teaching business law for managers in the M.B.A. program. Mr. Harakal earned his B.A. degree from Villanova University and his J.D. degree from Widener University, Delaware Law School.

KENNETH A. MARTYN is an attorney in Honolulu, Hawaii where he has been practicing in the areas of U.S. and international estate tax for more than 20 years. Mr. Martyn has worked as a sole proprietor in Hawaii since 1985 with a practice that emphasizes estate planning and real estate, including Section 1031 like-kind exchanges. In recent years he has also practiced in the area of real estate title insurance defense for Chicago Title Insurance, as well as securities arbitrations, in addition to extensive estate planning and estate tax work. Mr. Martyn served as an extern clerk to Justice Stanley Mosk of the California Supreme Court, and later worked as a domestic and international tax attorney for Fenwick & West, a large Silicon Valley law firm. He is licensed in both California and Hawaii. Mr. Martyn received his B.A. degree, with high honors, from the University of California at Santa Barbara and his J.D. degree from UCLA School of Law where he was ranked 7th out of 335 graduates.

THOMAS A. RULON is an attorney at Rulon & Matsumoto LLC, where he has practiced estate planning and trust law in Hawaii for more than 30 years. He is a licensed attorney in private practice with offices in Kaimuki, Honolulu, Kailua and Aiea and limits his practice to estate planning, probate and trust law. Mr. Rulon is an author and a frequent lecturer on estate planning. He earned his B.A. degree from Northwestern University and his J.D. degree from Northwestern University School of Law. Mr. Rulon has served as president of both the Tax Section and Probate and Estate Planning Section of the Hawaii State Bar Association. He is a member of the Hawaii Estate Planning Council, a fellow of the American College of Trust and Estate counsel (ACTEC) and a member of the National Academy of Elder Law (NAELA).

Please refer to Continuing Education Credit FAQ for general information about seeking credit for your participation in one of our continuing education programs.

Additionally, our team of credit specialists are here to answer your specific credit-related questions weekdays 7am - 5pm Central:

Phone: 866-240-1890

Email: credit@nbi-sems.com