Agenda / Content Covered

1. WHERE TO BEGIN? - AN OVERVIEW OF TRUSTS
   8:30 - 9:40, Written and Presented by R. Jason Howard in Dayton and Scott A. Hoberg in Cincinnati.
   1. Main Terms Defined
   2. Major Laws Governing Creation and Administration of Trusts
   3. Who Are the Main Parties? Their Duties and Responsibilities to a Trust
   4. Revocable vs. Irrevocable
   5. Determining Your Client's Planning Needs
   6. Reasons for Drafting a Trust
   7. Deciding Which Type of Trust to Use
2. REVOCABLE LIVING TRUSTS
   9:40 - 10:50, Written and Presented by R. Jason Howard in Dayton and Scott A. Hoberg in Cincinnati.
   1. Traditional Estate Planning vs. Revocable Trust Planning
   2. Credit Shelter Trusts
   3. Marital Deduction Trusts
   4. Qualified Terminable Interest Trusts (QTIPs)
   5. Funding the Trust
   6. Drafting Tips and Samples
   7. Common Mistakes to Avoid
   8. Tax Consequences
3. ETHICAL CONSIDERATIONS
   11:05 - 12:05, Written and Presented by R. Jason Howard in Dayton and Alfred W.M. Schneble III in Cincinnati.
   1. Who is Your Client?
   2. Confidentiality in Third Party Communications
   3. Assessing The Client's Capacity
   4. Avoiding Fraudulent Transfers
4. GRANTOR TRUSTS
   1:05 - 2:15, Written and Presented by Ralph J. Conrad in Dayton and Cincinnati.
   1. What Grantor Trusts are Used for
   2. Types of Grantor Trusts
   3. Provisions Triggering Grantor Trust Status
   4. Funding the Grantor Trust - Who is the Grantor?
   5. Drafting Tips and Samples
   6. Taxation Considerations - When to File the Return?
   7. Administrative Power
5. TRUSTS USED FOR TAX REDUCTION
   2:30 - 3:40, Written and Presented by Ralph J. Conrad in Dayton and Mark A. Noel in Cincinnati.
   
   1. General Overview of Trusts and Wealth Transfer Taxes
   2. Brief Guide to Federal and State Income Taxation of Trusts
   3. Lifetime Gifting to Irrevocable Trusts
   4. Grantor Retained Annuity Trusts (GRATs)
   5. Sales to Irrevocable Grantor Trusts
   6. Dynasty Trusts
   7. Qualified Personal Residence Trsuts (QPRTs)
   8. Charitable Lead Annuity Trusts (CLATs)
   9. Charitable Remainder Trusts (CRTs)
6. ESTATE PLANNING FOR THE DISABLED
   3:40 - 4:40, Written and Presented by Laura L. Drake in Dayton and Cincinnati.
   1. The Types of Special Needs Trusts and Their Specific Purposes
   2. Who Can be the Beneficiary
   3. Drafting Tips and Samples

Accreditation Details:

RALPH J. CONRAD is the principal of The Conrad Law Firm, where he assists clients with estate planning, trust, probate, and Medicaid planning issues. He is certified as a specialist in estate planning, trust and probate law by the Ohio State Bar Association. Mr. Conrad has previously lectured for National Business Institute and various financial institutions and business groups on estate planning, Medicaid planning, and ethics. He is a member of the Cincinnati, American, Butler County and Ohio State bar associations. Mr. Conrad earned his B.S.B.A. degree, with distinction, from Ohio Northern University; and his M.A. degree and J.D. degree, magna cum laude, from the University of Akron. (Dayton and Cincinnati locations)

LAURA L. DRAKE is an attorney with Drake Law Practice LLC in Cincinnati. Ms. Drake practices in the areas of estate planning, Medicaid planning, special needs trusts, probate, and business matters. She received her B.A. degree from Indiana University and her J.D. degree from the University of Minnesota Law School. Ms. Drake is currently the treasurer for Common Threads, a resource for families and providers in Clermont, Butler, Warren, and Hamilton counties for individuals with special needs, and has been a speaker multiple times at their events. In 2012, she joined the Program Committee of PLAN of Southwest Ohio, and in 2013 she was elected to the Board of Directors for PLAN of Southwest Ohio and currently serves as vice president on the Board. Ms. Drake is an instructor at Cincinnati State. She speaks often regarding special needs trusts on behalf of Community Fund Management Foundation, a non-profit special needs pooled trust available to Ohio residents. Ms. Drake is admitted to practice in Ohio, Kentucky and Indiana. (Dayton and Cincinnati locations)

SCOTT A. HOBERG is an attorney with Dever Law Firm, LLC, where his goal is to help families, consumers and young professionals by solving problems facing their families and real estate, and help them create and preserve generational wealth. Mr. Hoberg has delivered presentations to homeowners and attorneys on coping with the fallout from the foreclosure crisis. As a result, in 2011, he co-authored the Ohio Foreclosure Defense Manual. His newest book, Ohio Dissolution or Divorce? provides couples with an understanding of the divorce process and issues likely involved. Mr. Hoberg is admitted to practice in the state of Ohio and is a member of the Cincinnati and Clement County bar associations, as well as the Ohio State Bar Association. He earned his B.A. degree from Fordham University and his J.D. degree from the University of Cincinnati College of Law. (Cincinnati location)

R. JASON HOWARD is a sole practitioner in Dayton, Ohio, with a practice concentration in probate, wills & trusts, real estate, business planning and related litigation. He has lectured for National Business Institute in these areas for 10 years. Mr. Howard is a member of the Dayton and Ohio State Bar Associations. He is an adjunct professor of law at Sinclair Community College in Business law and is admitted to practice in Ohio, the U.S. District Court for the Southern District of Ohio and the U.S. District Court for the Eastern District of Wisconsin. Mr. Howard earned his B.S. degree from Wright State University and his J.D. degree from the University of Dayton School of Law. (Dayton location)

MARK A. NOEL is an attorney with Graydon Head & Ritchey LLP. Mr. Noel focuses his practice on designing and implementing estate plans to fulfill clients wishes, preserve and protect their assets, and minimize or eliminate the impact of tax laws on the transfer of wealth. He often works collaboratively with his clients other trusted advisors, including accountants, financial advisors and insurance professionals. Mr. Noel’s practice also includes helping clients execute various strategies to accomplish their charitable goals in a tax efficient manner. He has extensive experience in advising trustees and executors regarding their legal obligations and best practices with respect to estate and trusts administration. Drawing on his previous experience as a litigation attorney, he also represents clients in disputes involving wills and trusts, and in matters relating to the construction, modifications, or reformation of trusts. Mr. Noel has spoken at multiple professional seminars in Ohio and Kentucky. He earned his B.A. degree, magna cum laude, from University of Kentucky; his LL.M. degree from University of Miami School of Law; and his J.D. degree from University of Kentucky College of Law. (Cincinnati location)

ALFRED W.M. SCHNEBLE III is associated with Phillips Law Firm, Inc., in Montgomery, Ohio; as well as having an office located in Dayton, Ohio. He concentrates his practice in the areas of professional negligence law (medical and legal malpractice), corporate and contract law/litigation, bankruptcy law/litigation, and domestic relations law. Mr. Schneble also has a general civil practice in the areas of real estate, tax, personal injury, probate, and liquor law. He has lectured on taxation and bankruptcy for the Dayton Bar Association and the American Bankruptcy Law Forum; and also on limited liability companies, collection law, expert witnesses, settlements, personal injury, and ethics for various professional seminar sponsors. Mr. Schneble has served as an expert witness in federal and state cases on the reasonableness of attorney’s fees. He is a member of the Dayton, Cincinnati, and Ohio State bar associations; and The Florida Bar. Mr. Schneble serves as an adjunct professor of law for the University of Cincinnati College of Law. He is licensed to practice in all courts in the states of Ohio and Florida, as well as before the local U.S. District and Bankruptcy courts, U.S. Court of Appeals for the Sixth Circuit, and the U.S. Tax Court in Washington, D.C. Mr. Schneble earned his B.S. degree from Marquette University and J.D. degree from Ohio Northern University. (Cincinnati location)