WESTERN MICHIGAN ESTATE PLANNING COUNCIL

An Overview of Recent Cases of Significance for all Estate Planning Professionals

Because the applicable exclusion amount is sufficient to protect over 99% of all decedents from the federal wealth transfer taxes, the attention of many estate planners, fiduciaries, and probate or trust litigators is focused on the numerous issues that affect the “middle rich,” for whom wealth transfer tax-motivated planning is not a primary concern. Numerous interesting and new state law nontax issues deserve attention, and developments that have a wider significance than the particular state’s law are useful learning tools. Both notions inform this intermediate session.

Professor Pennell is the Richard H. Clark Professor of Law at Emory University School of Law in Atlanta. A Member of the American Law Institute, he was an Adviser for the Restatements of Wills and Other Donative Transfers, and of Trusts, and a former member of the Council of the Real Property, Trust & Estate Section of the American Bar Association. He is an Academic Fellow and Former Regent of the American College of Trust and Estate Counsel, and an Academician of The International Academy of Estate and Trust Law. His various publications include student and practitioner texts, Tax Management portfolios, articles, institute chapters, and he is the successor author of Casner & Pennell on Estate Planning (8^th ed.).

Members no charge - Guests $25

Email westmichiganepc@gmail.com to RSVP.