Agenda / Content Covered

All times are shown in Eastern time.

1. COMMENCEMENT OF PROCEEDINGS AND INFORMATION GATHERING
   8:30 - 9:30, Jacqueline C. Mahland
   1. Appointment of Estate Administration
      1. Formal vs. Informal Proceedings
      2. Sample Letters of Authority
   2. First Meeting With Family or Designated Personal Representative and Determination of Heirs
   3. Written Fee Agreements
   4. Tips to Locate Information Quickly Using Online and Government Resources
   5. Dealing with Multiple States
2. INITIAL STEPS TO THE ESTATE ADMINISTRATION PROCESS
   9:30 - 10:15, Jacqueline C. Mahland
   1. Understanding the Laws of Intestacy
   2. Sample Estate Administration Checklists, Forms and Required Notices Needed
   3. Interpreting Provisions and Terms of Art Found in Wills
   4. Using Disclaimers Correctly
3. MARSHALLING ASSETS
   10:30 - 11:10, Jacqueline C. Mahland
   1. Procedures to Locating and Marshalling Probate and Non-Probate Assets
      1. Safe Deposit Boxes and Bank Accounts
      2. Real Estate
      3. Brokerage Accounts, 401Ks, IRAs, Pensions and Life Insurance Policies
   2. Sample Forms and Documents Needed
   3. Appraisers and Valuing the Property of Probate Estates
4. HANDLING CREDITOR CLAIMS AND DEBT
   11:10 - 11:55, Amy L. Papesh
   1. Sample Forms and Required Notices Needed
   2. Priority and Payment of Claims
   3. Late Claims and Contested Claims
   4. Steps to Ensure all Debt is Located and Handled Correctly
      1. What if the Assets Don't Cover the Bills?
      2. Bankruptcy and Foreclosure
   5. Selling of Assets and Properly Dealing with Creditors
5. COMPLEX ISSUES IN ESTATE ADMINISTRATION
   12:25 - 1:25, James S. Adray
   1. Jointly Held Assets
   2. Spousal Claims
      1. Allowances and Elections Against the Will
   3. Handling Unmarried Couples and Stepchildren
   4. Will Contests, Trust and Estate Disputes
   5. Business Ownership
   6. Agency Problems Involving Guardianships, Conservatorships, Powers of Attorney or Other Agency Relationships
6. HANDLING ESTATE ADMINISTRATION TAX ISSUES
   1:25 - 2:10, David R. DuPlain and Michael A. Ross
   1. Examples of Forms Needed
   2. Federal and State Estate Tax Considerations
   3. Income Tax Issues for the Estate and the Heirs
   4. Resolving Disputes With Taxing Authorities
   5. Deductions and Exemptions
   6. How the Generation-Skipping Transfer Tax Affects Your Clients
   7. Tax Deadlines and Handling Extensions
   8. Sales of Real Property
7. DISTRIBUTION AND CLOSING OF THE ESTATE
   2:25 - 3:10, Mary Kraft and Adriann S. McGee
   1. Sample Forms, Agreements and Documents Needed
   2. Proper Transferring and Distribution of Probate and Non-Probate Assets and Timing of Distributions
      1. Real Estate
      2. 401Ks, IRAs, Pensions and Life Insurance Policies
      3. Distribution of Miscellaneous Assets (Automobiles, Jewelry, Etc.)
   3. Distributions in Kind
   4. Distribution to Minors, Surviving Spouse and Trusts
   5. Disposition of Unclaimed Assets
   6. Proper Settlement of the Estate
      1. Formal and Informal Estate Accountings
      2. Choosing the Appropriate Closing Procedure
      3. Compensation and Discharge of the Personal Representative
8. ETHICS AND ESTATE ADMINISTRATION
   3:10 - 4:10, James S. Adray
   1. Breach of Fiduciary Responsibility
   2. Avoiding Conflicts of Interest
   3. Attorney-Client Privilege
   4. Fee Agreements

Accreditation Details:

JAMES S. ADRAY is a partner in the Toledo law firm of Adray & Grna, where he practices in the areas of business law, probate, estate planning, divorce, and medical malpractice. Mr. Adray is a mediator/arbitrator with the American Arbitration Association and is a mediator trainer throughout Ohio. He has taught at the University of Toledo Law School and College of Education. Mr. Adray is a member of the State Bar of Michigan (Alternate Dispute Resolution, and Probate and Trust Law committees); and the Ohio State (Family Law and Alternative Dispute Resolution committees) and Toledo bar associations. He earned both his B.A. degree and J.D. degree from the University of Toledo.

DAVID R. DuPLAIN is an attorney at his firm, DuPlain Law. Including his years as a legal accountant, Mr. DuPlain has more than 17 years of experience in the area of estate planning and administration. Along with handling standard estate and trust matters, he handles all manners of more highly sophisticated, complex, and nuanced trust drafting and funding. Mr. DuPlain counsels clients and other attorneys on gift and estate taxation, generation-skipping transfer (GST) tax, lifetime transfer planning, and charitable endowment planning. He also advises business owners on corporate restructuring, business succession planning and recapitalization, and how to maintain proper corporate records. Mr. DuPlain earned his B.S. degree from Kent State University and his M.Tax. and J.D. degrees from the University of Akron.

MARY KRAFT practices in Reminger Co. LPA's Columbus office, where she focuses her legal practice primarily on trusts and will contests, financial exploitation, fraud and undue influence, probate administration, and estate planning. Ms. Kraft is a member of the Dayton Bar Association and American Bar Association. She received her B.A. degree from Miami University and her J.D. degree, cum laude, from the University of Dayton School of Law.

JACQUELINE C. MAHLAND is an attorney with Maguire Legal Group. She practices in the areas of estate planning, probate, and real estate transactions. Ms. Mahland is admitted to practice in all courts in Ohio. She is a member of the Ohio State Bar Association (Estate Planning, Trust & Probate Section; Real Property Law Section; Women in the Profession Section; and the New Lawyers Section), Women's Bar Association, Akron Bar Association (Probate Section and Real Property Law Section), and the Stark County Bar Association. Ms. Mahland earned her B.A. degree, with honors, from Washington & Jefferson College and her J.D. degree from University of Akron School of Law.

ADRIANN S. McGEE is an attorney at the law firm of Reminger Co., L.P.A., in Columbus, Ohio, where she focuses her legal practice in the areas of fiduciary litigation, financial exploitation, incompetence and undue influence cases, power of attorney abuse, trust and will contests, probate administration, and guardianship administration and disputes. Prior to joining the firm, Ms. McGee practiced plaintiff's litigation and served as a guardian ad litem. She is a member of various professional bar associations, including the Ohio State Bar Association, the Columbus Bar Association, the Ohio Guardianship Association, and the Ohio Women's Bar Association. Ms. McGee is also a member of the Chief Justice Moyer Inns of Court. She earned her B.A. degree from the University of Missouri and her J.D. degree from Florida Coastal School of Law.

AMY L. PAPESH is an attorney with the law firm of Elk & Elk Co., Ltd. She focuses her practice on probate administration and estate planning, and heads the firm's probate division. Ms. Papesh has previously lectured for National Business Institute on probate matters. She is admitted to practice in the states of Ohio and Florida; and is a member of the Ohio State, Cleveland Metropolitan, and Portage County bar associations. Ms. Papesh is also a member of the Lawyer's Guild of the Catholic Dioceses of Cleveland. She is a trustee for the Aurora Baseball League and also for the Aurora Schools Foundation. Ms. Papesh earned her B.A. degree from John Carroll University and her J.D. degree from Cleveland-Marshall College of Law.

MICHAEL A. ROSS is an attorney at DuPlain Law. Mr. Ross has over 20 years of experience in practicing law in the areas of estate planning, estate administration, and litigation. His practice includes standard estate, trust planning, as well as their administration. Mr. Ross also assists clients with gift and estate taxation, GST tax, charitable planning, lifetime transfers, corporate structuring, and litigation within the probate court. He graduated from Denison University with a B.A. degree and received his J.D. (cum laude) and M.B.A. degrees from Case Western University.