Agenda / Content Covered

Day 1

1. Key Parties, Terms, Legal Concepts
   9:00 - 9:45 Written and Presented by Eric Gullotta in Santa Rosa and William Broderick-Villa in Pleasant Hill.
   
   1. Key Laws of Trust Drafting and Administration
   2. Current State and Federal Tax Regime Update
   3. Grantors, Beneficiaries, Trustees and Other Trust Parties
   4. Does Your Client Need a Trust?
   5. Creditor Rights in Regards to Trusts
2. Revocable vs. Irrevocable and Revocable to Irrevocable
   9:45 - 10:30 Written and Presented by Eric Gullotta in Santa Rosa and William Broderick-Villa in Pleasant Hill.
   
   1. Revocable vs. Irrevocable
   2. When can a Trust Become Irrevocable and the Consequences it Carries
3. Living vs. Testamentary Trusts
   10:45 - 11:30 Written and Presented by Eric Gullotta in Santa Rosa and Michael Gianelli in Pleasant Hill.
   
   1. When are Testamentary Trusts Used?
   2. Living vs. Testamentary Trusts for Tax Purposes
   3. Unique Funding and Administration Issues
   4. Key Provisions Review
4. Grantor Trusts
   11:30 - 12:15 Written by Michael Gianelli. Presented by Bryan Coryell in Santa Rosa and Michael Gianelli in Pleasant Hill.
   
   1. Types of Grantor Trusts and Their Uses
   2. Securing Grantor Trust Status
   3. Grantor Trust Taxation
   4. Trustee Powers and Duties
   5. "Intentionally Defective" Language
   6. Sample Trust Provisions Review
5. IRA Trusts
   1:15 - 2:15 Written and Presented by Richard V. Day in Santa Rosa and Michael Gianelli in Pleasant Hill.
   
   1. Inherited IRAs After Clark Decision
   2. IRA Trusts: Key Concepts and Design
   3. Conduit vs. Accumulation Trust
   4. Required Minimum Distributions Issues and Workarounds
   5. Sample Provisions
   6. Key Administration Challenges
6. MediCal-Planning Trusts
   2:30 - 3:30 Written and Presented by Rosanna Chenette in Santa Rosa and James A. Ward in Pleasant Hill.
   
   1. MediCal Eligibility in a Nutshell
   2. Asset Transfer Tactics
   3. Income-Only Trusts in MediCal Planning
   4. How Non-MediCal Trusts can Affect Benefits and Estate Recovery
7. Special Needs Trusts
   3:30 - 4:30 Written and Presented by Richard V. Day in Santa Rosa and Adam Lazar in Pleasant Hill.
   
   1. SNTs vs. ABLE Act Accounts
   2. Types of SNTs and Their Uses
   3. Tax Consequences and Benefits Preservation
   4. Allowable Expenses

Day 2

8. Asset Protection Trusts: Domestic and Offshore
   9:00 - 10:00 Written and Presented by Bryan Coryell in Santa Rosa and Daniel N. Roberts in Pleasant Hill.
   
   1. Self-Settled Trusts in General
   2. Drafting the Spendthrift Provisions
   3. When to Use a DAPT
   4. Jurisdiction Issues and Comparison of Favorable Jurisdictions
   5. Tax Compliance and Reporting
   6. Using a Foreign Jurisdiction: Reasons and Methods
   7. Saving on State Income Tax with Delaware or Nevada Incomplete Non-Grantor Trusts (DINGs and NINGs) - IRS PLR 201430003-PLR 201430007
9. Charitable Trusts
   10:00 - 11:00 Written by Michelle C. Raaka. Presented by Bryan Coryell in Santa Rosa and Michelle C. Raaka in Pleasant Hill.
   
   1. Charitable Lead Trusts vs. Charitable Remainder Trusts
   2. Common CRT Structures (Stan CRUT, NIMCRUT, NICRUT, Flip CRUT, Flex CRUT, CRAT, etc.)
   3. Drafting Key CRT Provisions
   4. Tax Planning with Charitable Trusts
10. Legal Ethics
    11:15 - 12:15 Written and Presented by Mia Bowler in Santa Rosa and Michelle C. Raaka in Pleasant Hill.
    
    1. Who is Your Client?
    2. Top Malpractice Risks in Trusts Practice
    3. Fiduciary Liability Considerations
    4. Avoiding Fraudulent Transfers
    5. Testator Capacity Issues
11. Trust Decanting, Modification, Dissolution, and Constructive Trusts
    1:15 - 2:15 Written by Mia Bowler. Presented by Mia Bowler in Santa Rosa and Christopher P. Stafford in Pleasant Hill.
    
    1. Modification: Consent, Court, Decanting
    2. Termination: Consent, Court
    3. Constructive Trusts
12. Tax Deduction with Trusts
    2:30 - 3:30 Written by Bryan Coryell. Presented by Bryan Coryell in Santa Rosa and Joan M. Grimes in Pleasant Hill.
    
    1. Taxation of Trusts
    2. Accounting vs. Taxable Income
    3. Tax Consequences of Distributions
    4. Accumulation Distribution for Some Complex Trusts
    5. Material Participation by Trusts
    6. Tax Consequences of Trusts in Estate Administration
13. Other Trust Structures and Issues
    3:30 - 4:30 Written by Maria Matan. Presented by Maria Matan in Santa Rosa and Christopher P. Stafford in Pleasant Hill.
    
    1. Irrevocable Life Insurance Trusts
    2. QDOTs for Noncitizen Spouses
    3. Pet Trusts
    4. Smaller Estate Trusts

Accreditation Details:

MIA BOWLER is an attorney with Friedemann Goldberg Wargo Hess LLP, practicing in the areas of trust and estate litigation and administration, estate planning, and business law. She is a member of the Sonoma County Bar Association, State Bar of California, and Sonoma County Women in Law. Ms. Bowler has been named in Super Lawyers Rising Stars (2016-2019). She earned her B.A. degree from University of California-San Diego and her J.D. degree from College of William & Mary School of Law.

ROSANNA CHENETTE is founder and CEO with the Law Offices of Rosanna Chenette, PC. Ms. Chenette practices in the area of estate planning, trust administration, elder law, and Medi-Cal planning. She advises on special needs trusts, digital assets, and young family estate planning that includes nominating guardianship of children and trusts for embryo maintenance. She offers special estate planning review sessions for those who have gone through divorce, as well as a client care plan. She also is an affiliate with Lodmell & Lodmell, a respected asset protection firm. Ms. Chenette is a member of the National Academy of Elder Law Attorneys (NAELA) and WealthCounsel. Ms. Chenette earned her B.A. degree from California State University, Sacramento and her J.D. degree from University of the Pacific-McGeorge School of Law.

BRYAN CORYELL is an attorney with Friedemann Goldberg Wargo Hess LLP, practicing in the areas of business law, trust and estates, and litigation. Mr. Coryell is admitted to practice in all federal district courts in California and the Federal 9th Circuit Court of Appeals. He is a member of the Sonoma County Bar Association, is a certified member of the Ethical Alliance, and has been selected as Super Lawyer, 2008-2019. He earned his B.A. and M.A. degrees from Holy Names University and his J.D. degree from University of San Francisco.

RICHARD V. DAY is a sole practitioner in Napa. Mr. Day practices in the areas of estate planning, probate and estate administration, trusts, wills, advanced health care directives, special needs trusts, and limited conservatorships, as well as litigation and appeals. He is a certified legal specialist in the areas of estate planning, trusts, and probate law by the State of California Board of Legal Specialization. Mr. Day earned his B.A. degree from Grinnell College and his J.D. degree from the University of San Diego School of Law. He is a member of the State Bar of California.

ERIC GULLOTTA is the founder of Gullotta Law Group. Gullotta Law Group focuses on honest and ethical estate planning, trust administration, and probate. Mr. Gullotta received his bachelor’s degree from the University of California at Santa Barbara in economics and accounting. He became a licensed CPA in the state of California after graduating, and went on to receive a master’s degree, with honors, in taxation from Golden Gate University in San Francisco while working full time. Seeing the need for a special combination of education and experience, Mr. Gullotta received his J.D. degree, cum laude, from Empire College School of Law.

MARIA MATAN is an attorney with Maria K. Matan, Attorney at Law. Ms. Matan has been in practice more than 26 years in the areas of estate planning and immigration. She evaluates issues like capital gains and property taxes, including income tax assessed on trusts, as well as special circumstances such as family farms and businesses. She assists with international tax issues. When her clients have their own businesses, she can help with their tax issues and with issues like business succession and which entity to choose for the business. Ms. Matan discovered that her family immigration practice overlapped with her estate planning practice, as many of her clients from Mexico are homeowners and/or business owners with young children. They have estate planning needs which are unique, but they need to protect their children and their inheritance. She is a member of the State Bar of California. Ms. Matan earned her B.A. degree from Mills College, her J.D. degree from University of Southern California, Gould School of Law and her LL.M. degree in taxation form Golden Gate University School of Law.

WILLIAM BRODERICK-VILLA is a shareholder of Broderick Legal Group, A Professional Law Corporation. Mr. Broderick-Villa is a certified specialist in estate planning, trust, and probate law by the California Board of Legal Specialization. His practice areas include estate planning; wills and trusts (including special needs trusts); probate of estates; non-probate transfers of decedent’s estates, including advice on trust administration and accounting; forming and advising business entities, including corporations, limited liability companies (LLCs), and limited partnerships; and real property and leasing issues, including agricultural leases and assistance to companies which export agricultural products to other countries in setting up IC-DISCs. He speaks to local organizations on his areas of practice. He is a member of the State Bar of California and the Stanislaus County Bar Association. Mr. Broderick-Villa earned his B.A. degree from University of Southern California and his J.D. degree from Georgetown University Law Center. He is the past president of the Stanislaus County Estate Planning Council.

MICHAEL GIANELLI is senior counsel at Gianelli Nielsen, PLC. Mr. Gianelli’s practice areas include estate planning, trusts, complex litigation, litigation and appeals, business and commercial law, and mediation. He is a certified specialist in estate planning, trust and probate law with the California Board of Legal Specialization, and has workshop training in mediation and served as a neutral on several successful mediations. Mr. Gianelli earned his B.A. degree from University of California, Irvine and his J.D. degree from University of the Pacific McGeorge School of Law.

JOAN M. GRIMES is an attorney with the Law Office of Joan Grimes. Ms. Grimes has more than 30 years of experience in the legal industry. She specializes in estate planning, consumer bankruptcy and real estate. Ms. Grimes is a member of the State Bar of California and the California Legal Association (Trusts and Estates section). She earned her J.D. degree from California Western School of Law.

ADAM LAZAR is an attorney with Johnston Kinney & Zulaica LLP. Mr. Lazar’s practice specializes in estate planning and the cost-effective transfer of wealth between generations. He represents beneficiaries and trustees in challenging and defending wills, trusts, and contested estates. Mr. Lazar previously served as assistant regional counsel and special assistant United States attorney with the Social Security Administration Office of General Counsel in San Francisco. He earned his B.A. degree from Wesleyan University and his J.D. degree from Georgetown University Law Center and an LL.M. degree in taxation from Golden Gate University in San Francisco.

MICHELLE C. RAAKA is an attorney with Temmerman, Cilley & Kohlmann, LLP. Her practice focuses on estate planning, and trust and estate administration matters. Ms. Raaka’s estate planning practice includes the preparation of revocable trusts, irrevocable trusts, wills and incapacity planning documents. Her administration practice includes the representation of trustees, personal representatives, and beneficiaries. Ms. Raaka also assists clients with trust and probate litigation, including will and trust contests, fiduciary removal and surcharge actions, accounting disputes, elder abuse actions, interpretation of estate planning documents, and related civil disputes. She is a member of the Contra Costa County Bar Association and the California Lawyers Association (Trusts and Estates Section). Ms. Raaka earned her B.A. and B.S. degrees from the University of California, San Diego and her J.D. degree from Santa Clara University School of Law.

DANIEL N. ROBERTS is an attorney with Bohne Law Group. Mr. Roberts practices in the areas of estate and tax planning, tax controversy, estate, tax and business litigation, business formation and exit/succession planning and philanthropic giving. He is a member of the California State Bar and licensed to practice in California, New York and Washington D.C. Mr. Roberts earned his B.A. degree from the University of Colorado at Boulder and his J.D. degree from Vermont Law School.

CHRISTOPHER P. STAFFORD is an attorney with Patricia Leong Group. He practices in the areas of estate planning, probate and estate administration, trusts, wills, and estate and gift taxation. Mr. Stafford is a member of the State Bar of California and is admitted to the United States Tax Court and the Northern District of California, U.S. District Court. He earned his B.A. degree from Sonoma State University and his J.D. degree and LL.M. degree, with honors (taxation), from Golden Gate University, School of Law.

JAMES A. WARD is an attorney at J. Ward Law Offices, focusing solely on elder law and estate planning. He is also a certified senior advisor, which has given him insight into many of the issues that seniors face beyond what elder law encompasses. Mr. Ward specializes in wills and trusts for families of all ages, Medi-Cal planning and asset protection for clients in their more advanced years, and probate and trust administration. He earned his B.S and M.S. degrees from the University of California-Davis, his J.D. degree from Roger Williams University School of Law, and his LL.M. degree (estate planning) from the University of Miami School of Law.