LLCs in Estate Planning

Agenda / Content Covered

1. When and Why to Use the LLC with Estate Planning Clients
   1:00 — 1:30, Julie Eisenhower
2. Structuring the LLC: Tax and Non-Tax Considerations
   1:30 — 2:00, Julie Eisenhower
   1. LLC as S-Corp
   2. Multiple Entities to Limit Liabilities
   3. Single Member LLC
   4. Series LLCs
   5. Manager Managed vs. Member Managed
3. Operating Agreement Essentials
   2:00 — 2:30, Julie Eisenhower
   1. Funding the LLC
   2. Voting Rights
   3. Transfer Restrictions
   4. Preventing Heir Conflicts
   5. Sample Operating Agreement Provisions
4. Using LLCs and Trusts Together
   2:45 — 3:30, Roger McClure
   1. The IDGT and the LLC
   2. The Asset Protection Trust and the LLC
   3. Other Trusts
   4. Case Examples
5. The Use of LLCs in Estate Planning under the TCJA
   3:30 — 4:00, Roger McClure
6. How LLCs are Involved in the Probate Process
   4:00 — 4:15, Roger McClure

Accreditation Details:

JULIE D. EISENHOWER is an attorney with TriAmicus Law, PLLC, in Knoxville. Ms. Eisenhower is a solo practitioner providing freelance legal writing services for other attorneys. She practices in the fields of appellate practice and family law, with some experience in areas of personal injury litigation, business entity formation, estate planning, and probate. Ms. Eisenhower earned her A.A. degree, summa cum laude, from Pellissippi State Technical Community College; her B.A. degree, summa cum laude, from the University of Tennessee; and her J.D. degree from the University of Tennessee College of Law.

ROGER J. McCLURE is a practicing attorney with Washington Wealth Counsellors® PC, and has more than 35 years of experience. He maintains a business, estate and charitable planning law practice based in Virginia. He has conducted civil and criminal trials in local courts, represented creditors in bankruptcy proceedings, and litigated antitrust and trade regulation cases involving the largest corporations in America in federal regulatory proceedings. Mr. McClure served 10 years in the Virginia legislature (House of Delegates) and is past president of the Northern Virginia Estate Planning Council and the Northern Virginia Apartment Association. He has published books and articles in ABA publications. Through WealthCounsel and his professional associations, he works with professionals in every state to assist their clients in solving problems and enhancing planning. Mr. McClure holds an undergraduate degree in international studies; a master's degree in political science from Northwestern University; and his J.D. degree, with honors, from the Ohio State University Law School.