PhiladelphiaThu. & Fri. Nov. 1 & 2, 2018Pennsylvania Convention Center13th and Arch West

ESTATE LAWINSTITUTE

UP TO 12 CLE CREDITS INCLUDING ETHICS | 14 CPA

25TH ANNUAL

INVEST IN TWO INTENSIVE DAYS AND EARN YOUR CREDITS FOR THE YEAR

▶ Build up your knowledge

▶ Fire up your practice

▶ Boost your professional skills

▶ Gain tips and insights to take back to the off ice

PBI is an Approved Provider for PA Continuing Judicial Education.

All attendees will receive the course book as a digital download; a printed version of the book is available for an additional $80. See enrollment page for more details.

REGISTER TODAY! 800-247-4724 | WWW.PBI.ORG

25YEARSAND STILL THE BEST

RESERVE YOUR SEAT FOR THE COMMONWEALTH’S FINEST ESTATE AND TRUST LAW EVENT

Join us as we continue our tradition of bringing you cutting edge concepts, current trends, legal updates, phenomenal networking, first class reference manuals and top-notch faculty.

THU. & FRI. NOV. 1 & 2, 2018Pennsylvania Convention Center, 13th and Arch West8:30 am to 4:30 pm each day; check-in at 7:45 am

REGISTER TODAY! 800-247-4724 | WWW.PBI.ORG

AND STILL THE BEST

THURSDAY, NOVEMBER 1

Fiduciary Accounting

Ethical Concerns for the Estate Planner [ETHICS]

Real Property Issues in Estate Administration

Drafting Special Needs Trusts

Trust Essentials Estate Administration for IRAs

Introduction to Tax-Driven Trusts

Drafting Durable General and Health Care Powers of Attorney

PA Inheritance Tax Update

Preparing the Fiduciary Income Tax Return

Tax Driven Trusts- Advance Concepts

Non-Tax Considerations in Drafting Trusts

Nuts & Bolts of Florida Probate

Digital Office & Computer Software

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15

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12 14

6

10

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Mr. Siegel Mr. Wagner

Ms. Shearman

Mr. Dibert & Mr. GillinMr. Breslow

Ms. Enion, Ms. Stockmal, Ms. Stryker

11:0

0 –

12:0

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Recent Developments in PA Estate LawMr. English, Mr. Meck, Mr. Work

2Fiduciary Income Taxes In Estate AdministrationMr. Keebler9:45 – 10:45

Break10:45 – 11:00

1:00

– 2

:00

2:15

– 3

:15

3:30

– 4

:30

12:00 – 1:00 Luncheon for all

2:00 – 2:15 Break

3:15 – 3:30 Break

Guardianships

11

Ms. Magee

ROBERT S. KEEBLER, ESQ., MST, AEP

KEYNOTE SESSIONS

Mr. Chariton

Mr. Duffey

Ms. Schoffstall

Ms. Spencer

Mr. Brown, Mr. Work

Mr. Evans

Mr. Keebler

Ms. Trimmer

Check-in and Continental Breakfast7:45 – 8:30

9:30 – 9:45 Break

8:30 – 9:30 1

8:30 am to 9:30 am

1. RECENT DEVELOPMENTS IN PA ESTATE LAWMr. English, Mr. Meck, Mr. WorkJoin our experienced panelists as they discuss significant developments in probate and trust law, Pennsylvania inheritance tax and other developments occurring within the last year. The panel will review recent changes and proposals to change Pennsylvania statutory law and will examine new Pennsylvania court decisions and other recent developments and their impact on the estate practitioner.

9:45 am to 10:45 am

2. FIDUCIARY INCOME TAXES IN ESTATE ADMINISTRATIONMr. Keebler Even if you are helping clients with a modest net worth, most will set up a inter vivos or testamentary trust or at least their estate will have to file an income tax return. Therefore, understanding basic fiduciary income tax is important due to the many unique tax accounting rules and principles. This specialized knowledge helps you provide greater knowledge to your clients.

KEYNOTE SESSIONS WITH MR. KEEBLER

SESSION DESCRIPTIONS

Check-in and Continental Breakfast 12. FIDUCIARY ACCOUNTINGMs. SpencerLearn how to prepare a fiduciary accounting. All too often the only guidance received is “Show money in, money out—and be sure to track income and principal separately.” In this session we provide examples, resources and information for you to learn the ins and outs of fiduciary accounting.

13. TAX DRIVEN TRUSTS-ADVANCE CONCEPTS Mr. BreslowThis session will feature lifetime trusts used for estate freezes, including grantor-retained annuity trusts (GRATs), qualified personal residence trusts (QPRTs), intentionally defective grantor trusts (IDGTs), and irrevocable trusts designed to hold life insurance.

14. PA INHERITANCE TAX UPDATEMr. Dibert, Mr. GillinAn overview of important topics discussed during the last ten ELI programs. Discussion about how managerial changes within the Inheritance Tax Division subsequent to June 2011 have affected inheritance tax policy and procedure despite the absence of any legislative changes within the Inheritance and Estate Tax Act itself.

3:30 pm to 4:30 pm

15. DIGITAL OFFICE & COMPUTER SOFTWAREMr. SiegelLawyers have numerous technology options available to them, and often fail to take full advantage of the software they already use in their offices. This session will highlight programs commonly used in most law offices and demonstrate how estate law attorneys can use them better for:

• Creating documents• Staying in touch with your office and clients• Reading and annotating case files• Converting paper records to electronic format• Conducting hearings, depositions or trials

16. NON-TAX CONSIDERATIONS IN DRAFTING TRUSTS Ms. Enion, Ms.Stockmal, Ms. Stryker This session is centered on drafting dispositive provisions to achieve non-tax objectives, standards for distribution, equalizing distributions, administrative provisions (including which powers deserve particular attention), drafting for the removal and succession of trustees, delegation of powers, and limitations on a trustee’s liability.

17. ETHICAL CONCERNS FOR THE ESTATE PLANNER [ETHICS]Mr. WagnerThis session will consist of an overview of the Rules of Professional Conduct, statutes, and case law that address ethical issues often present in the context of estate planning, estate and trust administration, and fiduciary litigation, followed by an interactive discussion of the application of those rules and laws in multiple hypothetical scenarios.

6. ESTATE ADMINISTRATION FOR IRAsMr. KeeblerWhen a client dies with an IRA or qualified plan, the estate’s advisors must balance the tax law with a variety of financial and property law issues. This session will address the critical questions that must be reviewed from the first family meeting to the final retitling of the IRA account. Unfortunately, not enough attention is paid to the tax aspects of IRA planning and the opportunities to preserve retirement funds after death. Nevertheless, with a solid understanding of the IRA and qualified plan provisions, advisors will be able to spot the key issues and identify opportunities.

1:00 pm to 2:00 pm

7. NUTS & BOLTS OF FLORIDA PROBATEMr. DuffeyMany Florida residents have heard or experienced horror stories regarding the probate administration process in Florida. Although having to open a probate is not necessarily the worst-case scenario, it can quickly become overwhelming for the beneficiaries and the Personal Representative of the estate. While each probate administration will vary based on the unique facts and circumstances, this session will attempt to demystify the probate process by providing an overview of the steps involved in a formal probate administration in Florida.

8. DRAFTING DURABLE GENERAL AND HEALTH CARE POWERS OF ATTORNEY Ms. ShearmanThis session will provide an analysis of Chapters 54 and 56 of the PEF Code and a brief overview of Chapter 58. Topics will include identifying drafting challenges and opportunities under Pennsylvania’s Durable Power of Attorney statute. The session will also review the importance and role of health care powers of attorney, as well as, mental health powers of attorney.

9. INTRODUCTION TO TAX-DRIVEN TRUSTSMr. EvansWe move to trusts that are designed to accomplish tax objectives and begin with protection of the federal estate tax exclusion amount, “least amount” versus formula marital deduction clauses, why some drafters earmark residue for the marital deduction and others the credit shelter amount, portability, income tax basis, the impact of disclaimers, how standards for distribution and powers of appointment impact tax treatment, and the role of the generation-skipping transfer tax in trust design. The concepts featured in this session will be richly illustrated by sample clauses.

10. PREPARING THE FIDUCIARY INCOME TAX RETURNMs. TrimmerFind out what all the boxes on the forms are really used for and what schedules are needed. Tips and techniques for preparing a return will be covered.

2:15 pm to 3:15 pm

11. GUARDIANSHIPSMs. MageeThis program will provide a basic overview of the law and practice of guardianships of incapacitated persons, as well as practical tips and, significantly, a look at the new guardianship reporting forms and a discussion of the changes coming next year to the Orphans’ Court Rules.

11:00 am to 12:00 noon

3. REAL PROPERTY ISSUES IN ESTATE ADMINISTRATIONMr. CharitonThis session covers the most significant concerns that are likely to arise when a decedent owns realty directly or indirectly at the time of death. The materials highlight issues that should be anticipated with appropriate responses when clear, and approaches to solving such issues when appropriate responses are not clear.

4. DRAFTING SPECIAL NEEDS TRUSTSMs. SchoffstallOur clients who want to plan for family members with special needs will appreciate up-to-date, lay-friendly trust drafting. We will start with the basic distinction between 1st and 3rd party trusts and move on to current hot issues such as the sole-benefit requirement, MA payback to multiple states, and qualified disability trusts. This is a participatory, hands-on session so bring your SNT drafting concerns and test your own star quality!

5. TRUST ESSENTIALS Mr. Brown, Mr. WorkThis session introduces the audience to the purposes for which trusts are established, the “players” (grantor, beneficiary and trustee), what is required to establish a trust by agreement or Will, why many trusts are established by agreement rather than by Will, revocable trusts that complement a Will and why a “living trust” is never a complete substitute for a Will, why some lifetime trusts are revocable and others not, and three topics the client and advisors should discuss before a trust is drafted (exemplified by “DAG” – Dispositive, Administrative & Governance). Included are how to choose a trustee and related issues, including succession, delegation of powers, limitations upon a trustee’s liability, and compensation of a trustee.

The Digital Afterlife [ETHICS]

34

Mr. Constant, Ms. Fahrner, Mr. Poskanzer

FRIDAY, NOVEMBER 2

Documenting a Client’s Healthcare Wishes

Asset Protection for the Estate Planner

Medicare Essentials

Protecting Your Client’s Data [ETHICS]

The Attorney Client Privilege in the Context of Fiduciary Relationships – How to Navigate the so-called Fiduciary Exception

Hot Topics - Charitable Planning after the 2017 Tax Act and Intergenerational Split Dollar Life Insurance

Trust SITUS & Income Tax

Federal Estate, Gift and GST

Current Estate, Business and Tax Planning Techniques (One Year Later)

Retirement Plan Q & A

NJ & DE Law Update

Current Estate, Business and Tax Planning Techniques (One Year Later) (cont.)

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36

27

31

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28

32

25

20

29

33

Mr. Louis, Mr. Morley, Ms. Sage

Mr. Gordon, Mr. Henkel

Mr. Reardon, Mr. Rogers

Ms. Breslin

Ms. Kosteva

Mr. Marone

Mr. Walton

Ms. Barsotti, Ms. Gayle, Ms. Goldman

Ms. Crary

Ms. Sager

Mr. Moshang, Mr. Terebelo

Mr. Reardon, Mr. Rogers

11:0

0 –

12:0

09:

45 –

10:

451:

00 –

2:0

02:

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3:1

53:

30 –

4:3

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12:00 – 1:00 Luncheon for all

2:00 – 2:15 Break

10:45 – 11:00 Break

3:15 – 3:30 Break

A Primer Estate Planning for Heirs with Disabilities, First Party Trusts, Third Party Trusts and ABLE ACT Accounts

Preparing the PA Inheritance Tax Return

24

21

Mr. Goodall, Mr. Leach, Ms. Stokes

Mr. Bender

Insolvent Estates: How to Assist a Client

Orphans’ Court Appellate Practice

22

19

Mr. Strauss

Ms. Buck, Mr. Dempsey

23

Veterans’ Pension and the Aid & Attendance Benefit

Mr. Pappas

Break9:30 – 9:45

18 Elder Law Update Mr. Clofine8:30 – 9:30

Check-in and Continental Breakfast7:45 – 8:30

PLENARY SESSION

8:30 am to 9:30 am

pLEnaRY SESSIon

18. ELDER LAW UPDATEMr. ClofineA quick summary of recent legislative and regulatory developments in elder law and brief summaries of the most significant cases over the past 12 months.

9:45 am to 10:45 am

19. ORPHANS’ COURT APPELLATE PRACTICEMs. Buck and Mr. DempseyThe presenters will walk you through the types of cases, the standard and scope of review, the rules of procedure, and the common mistakes made in Orphans’ Court appellate practice, as well as provide a high-level overview of some of the most recent appellate decisions of interest.

20. TRUST SITUS AND INCOME TAX; CURIOUSER AND CURIOUSERMs. SagerThis program will address the different approaches states take in determining a “resident” trust for fiduciary income tax purposes, when a state no longer has a basis for imposing its income tax on a trust, and some recent and curiously fascinating cases and developments to help you identify ways trustees can minimize or avoid state fiduciary income tax – and at the very least actively consider these issues.

21. PREPARING THE PA INHERITANCE TAX RETURN Mr. Bender In Pennsylvania, an inheritance tax applies to estates inherited under a will or the state’s intestacy laws. The burden for filing the tax falls first on the estate executor or named representative, and then on the person inheriting if the executor doesn’t file. For deceased residents of Pennsylvania, the tax applies to all tangible and real property located in the state at the time of death, plus what is known as “intangible” property, such as bank accounts, stocks and bonds, etc., no matter where they are held. This session will discuss all the issues that may arise and guide you through preparation.

11:00 am to 12:00 pm

22. INSOLVENT ESTATES: HOW TO ASSIST A CLIENT THAT IS UNWILLING OR UNABLE TO RUN IN THE OPPOSITE DIRECTIONMr. StraussIn this intermediate session, we will look at the many issues that face the personal representative of an insolvent or illiquid estate including creditor priority, exposure of non-probate assets to creditor claims, tax issues and estate settlement procedures.

23. VETERANS’ PENSION AND THE AID & ATTENDANCE BENEFITMr. PappasThis session will provide an overview of the eligibility requirements for VA Pension benefits. Through the VA Pension program, a qualified veteran and spouse can receive a tax-free benefit of up to $2,169/month, a single veteran up to $1,830/month, and a surviving spouse up to $1,176/month. VA Pension benefits can be an important source of additional income for elderly clients facing high long-term care costs.

24. A PRIMER ESTATE PLANNING FOR HEIRS WITH DISABILITIES, FIRST PARTY TRUSTS, THIRD PARTY TRUSTS AND ABLE ACT ACCOUNTSMr. Goodall, Mr. Leach, Ms. StokesThis basic course will discuss the elements of first and third party trusts as well as ABLE Act accounts and their

SESSION DESCRIPTIONS

Break

18 Elder Law Update

Check-in and Continental Breakfast use in estate planning and administration. There will also be a basic discussion of SSI requirements applicable to these forms of ownership as well as the process of submitting them for approval and periodic reviews.

25. HOT TOPICS - CHARITABLE PLANNING AFTER THE 2017 TAX ACT AND INTERGENERATIONAL SPLIT DOLLAR LIFE INSURANCEMs. Crary This session will explore two areas of current interest: recent developments in charitable planning, and new case law that will have a significant impact on intergenerational life insurance planning. On the charitable planning front, we’ll explore the post-2017 landscape, including the effect of the increase in the standard deduction, the rise of donor advised funds, and more. Intergenerational split dollar life insurance planning gained prominence as a planning technique over the past decade. We’ll discuss the 2018 Cahill case, the court’s reliance on Section 2036, and what this case may mean for the future of both intergenerational split dollar life insurance plans and family limited partnerships.

1:00 pm to 2:00 pm

26. RETIREMENT PLANNING Q & AMr. Louis, Mr. Morley, Ms. SageThe panel for this program will discuss decisions that lawyers need to make as they approach their retirement years, whenever they actually decide to retire. Speakers will discuss malpractice coverage, transition/succession issues in law firms and retirement planning that encompasses social Security, Medicare, retirement plans and budgeting for retirement.

27. DOCUMENTING A CLIENT’S HEALTHCARE WISHES Ms. BreslinThis is an intermediate level workshop looking at the health care power of attorney, advance medical directives, living will, POLST and the interplay in medical crisis situations. Also, what is the role an attorney might play in implementing the documents when he or she gets the call from a family or a hospital representative at a time of crisis?

28. PROTECTING YOUR CLIENT’S DATA [ETHICS] Mr. WaltonIn May 2016, the SEC labeled cyber security as the “biggest risk” facing the financial system — since that time, significant data breaches have become increasingly commonplace in both the public and private sectors. A breach can crush your client’s financial solvency, commercial brand and compliance profile. This session will discuss data security risks and best practices.

29. FEDERAL ESTATE, GIFT AND GSTMr. Moshang, Mr. TerebeloThe federal estate, gift and GST taxes are central issues in a client’s estate and tax planning. For decades, estate plans revolved around the avoidance of such taxes. However, the Tax Cuts and Jobs Act of 2017 brought significant changes to these taxes. Specifically, the tax law changes resulted in significantly increased exemption amounts for all three taxes, which results, for the time being, with far fewer estates paying those taxes. This talk discusses the current, prior and possible future iterations of the federal estate, gift and GST taxes, and discusses broadly the impact of such taxes on estate and tax planning, both under the current tax laws and under potential future laws. Additionally, this talk will examine unique planning opportunities that the new (and, possibly, temporary) tax laws can offer for certain clients.

2:15 pm to 3:15 pm

30. NEW JERSEY AND DELAWARE LAW UPDATE Mr. Gordon, Mr. HenkelDuring this session the panelists will discuss recent case law and statutory developments in New Jersey and Delaware trust law including the repeal of the New Jersey estate tax and New Jersey case Estate of Violet Nelson. The panelists will also discuss how the Tax Cuts and Jobs Act of 2017 has impacted non-grantor trust planning in Delaware and explain how and why certain types of non-grantor trusts including ING (incomplete gift non-grantor) trusts, SLANTs (spousal lifetime access non-grantor) trusts and non-grantor dynasty trusts are being used by clients.

31. ASSET PROTECTION FOR THE ESTATE PLANNER Ms. KostevaThis session will include an overview of debtor/creditors laws and state law exemptions; overview of fraudulent transfer laws, including the new Uniform Voidable Transaction Act that was enacted in PA earlier this year; interplay with Federal bankruptcy laws; tenancy by the entireties; homestead; domestic asset protection trusts.

32. THE ATTORNEY CLIENT PRIVILEGE IN THE CONTEXT OF FIDUCIARY RELATIONSHIPS – HOW TO NAVIGATE THE SO-CALLED FIDUCIARY EXCEPTIONMs. Barsotti, Ms. Gayle, Ms. GoldmanThe availability and extent of the “fiduciary exception” to the attorney-client privilege in Pennsylvania has never been decided by an appellate court in our Commonwealth. There are inconsistent rulings among Pennsylvania’s Orphans’ Courts, as well as from other jurisdictions. The question remains a significant one for Pennsylvania fiduciaries and beneficiaries and their lawyers.

33. CURRENT ESTATE, BUSINESS AND TAX PLANNING TECHNIQUES (ONE YEAR LATER) PART ONEMr. Reardon, Mr. RogersNow that we have had a chance to advise clients with regard to the changes introduced by the Revenue Reconciliation Act of 2017, how should estate planning attorneys deal with estate, gift and income tax planning issues? This session will cover the most effective planning techniques that may be followed in the wake of the new tax law.

3:30 pm to 4:30 pm

34. THE DIGITAL AFTERLIFE [ETHICS]Mr. Constant, Ms. Fahrner, Mr. PoskanzerIn this session, you’ll learn about the digital industry and how financial and sentimental value property can easily be hidden, lost or forgotten about. We’ll discuss new and existing privacy laws, along with site owner Terms of Service Agreements (that we all agree to) that can prevent access to much needed information. You’ll learn about client behavior, site owner perspectives and best practice solutions. Through the course discussion, you’ll be in better position to handle, prepare and settle the newest form of property.

35. MEDICARE ESSENTIALSMr. MaroneJoin us for a general overview of Medicare health care coverage. This session will explain eligibility and enrollment in Medicare, the various components (Parts A, B and C, Medigap plans, Medicare Advantage plans, and Part D prescription drug plans); the characteristics and function of each component; how they interact within the Medicare system; and how to compare and evaluate the available options.

36. CURRENT ESTATE, BUSINESS AND TAX PLANNING TECHNIQUES (ONE YEAR LATER) PART TWOMr. Reardon, Mr. RogersA continuation of the 2:15 session.

KEYNOTE SPEAKER

OUR OUTSTANDING FACULTY

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished)KEEBLER & ASSOCIATES, LLP

Mr. Keebler is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents

clients before the National Office of the Internal Revenue Service in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 250 favorable private letter rulings including several key rulings of “first impression.” He is the author of over 100 articles and columns and is the editor, author or co-author of many books and treatises on wealth transfer and taxation. Mr. Keebler has been a speaker at national estate planning and tax seminars for over 20 years including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference and the Heckerling Estate Planning Institute and is currently the chair of the 2017 AICPA ENGAGE Conference.

Roberta A. Barsotti, Esq.SCHNADER HARRISON SEGAL & LEWIS LLP

Charles Bender, Esq.FOX ROTHSCHILD LLP

Dana M. Breslin, Esq., CELA*PAPPANO & BRESLIN

Michael A. Breslow, Esq.HECKSCHER TEILLON TERRILL & SAGER PC

Justin H. Brown, Esq.PEPPER HAMILTON LLP

Eileen M. Buck, Esq.PA SUPERIOR COURT

Jerry B. Chariton, Esq.*CHARITON SCHWAGER & MALAK

Robert Clofine, Esq., CELA* THE ELDER LAW FIRM OF ROBERT CLOFINE

George Constant, Esq.CONSTANT LAW GROUP, P.C.

Kathryn H. Crary, Esq.GADSDEN SCHNEIDER & WOODWARD, LLP

Thomas J. Dempsey Jr., Esq.JONES GREGG CREEHAN & GERACE LLP

J. Paul DibertJ. PAUL DIBERT CONSULTING

Brian K. Duffey, Esq., AEPTHE DUFFEY LAW FIRM

Obadiah G. English, Esq.MANNION PRIOR LLP

Daniel B. Evans, Esq.*Karen A. Fahrner, Esq.*PNC BANK

Jennifer D. Gayle, Esq.MANNION PRIOR LLP

Eugene H. Gillin, Esq.*HARKINS AND HARKINS

Daphne Goldman, Esq.PNC BANK

H. Amos Goodall, Jr., Esq., CELASTEINBACHER GOODALL & YURCHAK PC

Michael M. Gordon, Esq.*GORDON, FOURNARIS & MAMMARELLA, P.A.

Glenn A. Henkel, J.D. LLM, CPAKULZER & DIPADOVA PA

Jennifer K. Kosteva, Esq.HECKSCHER TEILLON TERRILL & SAGER PC

Michael A. LeachSOCIAL SECURITY ADMINISTRATION

Robert H. Louis, Esq.SAUL EWING ARNSTEIN & LEHR LLP

Dianne C. Magee, Esq.GRIM BIEHN & THATCHER, P.C.

Anthony L. Marone, Esq.MCANDREWS LAW OFFICES PC

John F. Meck, Esq.*ECKERT SEAMANS

Matthew Morley, Esq.KILGORE LAWSON

Peter E. Moshang, Esq.HECKSCHER TEILLON TERRILL & SAGER PC

Dionysios C. Pappas, Esq.VASILIADIS PAPPAS ASSOCIATES LLC

Lee PoskanzerDIRECTIVE COMMUNICATION SYSTEMS

Dennis T. Reardon, Esq.*REARDON & ASSOCIATES, LLC

Michael F. Rogers, Esq.SALVO ROGERS & ELINSKI

Gina SageUSI AFFINITY

Margaret E.W. Sager, Esq.*HECKSCHER TEILLON TERRILL & SAGER PC

Sally L. Schoffstall, Esq., CELASCHOFFSTALL ELDER LAW

Lisa A. Shearman, Esq.SEMANOFF ORMSBY GREENBERG & TORCHIA, LLC

Daniel J. Siegel, Esq.LAW OFFICES OF DANIEL J. SIEGEL, LLC

Karen M. Stockmal, Esq.*KMS LAW OFFICES

Mandy StokesSOCIAL SECURITY ADMINISTRATION

Eric R. Strauss, Esq.*WORTH MAGEE & FISHER PC

Bradley Terebelo, Esq.HECKSCHER TEILLON TERRILL & SAGER PC

Vicky Ann Trimmer, CPA, Esq.DALEY ZUCKER MEILTON & MINER LLC

Jay R. Wagner, Esq.STEVENS & LEE

David J. Walton, Esq.COZEN O’CONNOR

*Denotes Fellow of the American College of Trust & Estate Council (ACTEC)

INSTITUTE PLANNING TEAM

Linda Rhone Enion, Esq.*

Ms. Enion is a partner with Fox Rothschild LLP, where she concentrates her practice on estate planning, trust and estate administration, Orphans’ Court matters, charitable planning and tax exempt organizations, including related tax and fiduciary issues. She has

written and lectured on many aspects of her practice for PBI. She is a Fellow of the American College of Trust and Estate Counsel and serves as state chair, a former president of the Pittsburgh Planned Giving Council and is listed in Best Lawyers in America.

Terrance A. Kline, Esq.*

Mr. Kline’s practice is devoted to estate planning and estate and trust administration. He also counsels clients in the creation and operation of private foundations and public charities and other forms of charitable gift s. Mr. Kline writes and lectures on estate and

charitable planning topics. He is a Fellow of the American College of Trust and Estate Counsel and a member of other professional groups that advance the study of trusts, estates, and charities.

Patti S. Spencer, Esq.*

Ms. Spencer has been practicing law for more than 35 years and continues to focus her practice on estate planning, probate, trusts, taxation, and closely-held business issues. Ms. Spencer serves as an executor or trustee when requested to do so by clients and oft en works as a consultant

to other attorneys and financial professionals in estate planning, trust and taxation matters as well as giving expert witness testimony. Before founding Spencer Law Firm in 1996, Ms. Spencer was the head of the Personal Trust Department at a regional bank in Pennsylvania. She graduated summa cum laude from Dickinson College and received her J.D. and LL.M. in Taxation from Boston University School of Law. She is a member of both the Pennsylvania and Massachusetts Bars. She has taught courses in estate and tax law for Boston University School of Law and for Franklin and Marshall College. Her column, Taxing Matters, appeared weekly in the “Business Monday” section of the Lancaster Intelligence Journal for 14 years. She is a frequent lecturer and is the author of numerous articles on estate planning topics. Ms. Spencer was named one of Pennsylvania’s Top 50 Business Women for 2000 and has been elected as a Fellow to the American College of Probate and Trust Counsel. A new edition of Your Estate Matters, a book which is a compilation of Ms. Spencer’s columns has just been published in January 2015. Your Estate Matters is currently available online at www.amazon.com . Ms. Spencer is also the author of a reference book for lawyers: Pennsylvania Estate Planning, Wills and Trusts Library Forms and Practice Manual, originally published 2007, 3 volumes, 1,500 pages, 280 forms, and updated annually. It is available from Data Trace Publishing Company, www.datatrace.com.

Nina B. Stryker, Esq.*

Ms. Stryker is a partner with Obermayer Rebmann Maxwell & Hippel, LLP, and chair of the Estate and Trust Department. Her practice is devoted exclusively to estate and trust law, with an emphasis on estate related litigation. She also has considerable experience in estate planning,

guardianship work and all phases of estate and trust administration. Ms. Stryker is a Fellow of the American College of Trust and Estate Counsel and serves on the Fiduciary Litigation and Elder Law Committees. She is also a past chair of the Philadelphia County Bar Association Probate Section. In addition, she is a member of the Orphans’ Court Litigation Committee and former chair of the Orphans’ Court Rules and Practice Committee of the Philadelphia County Bar Association Probate Section. Ms. Stryker is also a member of the Philadelphia County Estate Planning council and has served on the governing board. She is a member of the American, Pennsylvania and Philadelphia Bar Associations. Ms. Stryker frequently lectures on topics concerning estate and trust administration, and has served as course planner for PBI’s programs on the Fundamentals of Estate Administration and Fiduciary Income Taxation. In addition, she served as an editor for the chapter on Death Taxes for the PBI publication entitled Estate Planning (July 2012 Edition). She received her B.A. degree in history and social studies from Ursinus College, and her J.D. from Villanova University School of Law. She is a member of the Board of Trustees for Ursinus College and is vice chair of the board, and chair of the Audit Committee. She is admitted to practice in Pennsylvania, the U.S. District Court for the Eastern District of Pennsylvania and the U.S. Tax Court.

Professor Lawrence A. Frolik*

Prof. Frolik is Emeritus Professor of Law, University of Pittsburgh School of Law. A frequent lecturer on legal issues of aging and a prolific author, his books include Elder Law and Later-Life Legal Planning (ABA), Advising the Elderly or Disabled Client, (2nd Ed. with

Brown) (Warren, Gorham & Lamont),), Residence Options for Older and Disabled Adults (ABA), Elder Law in a Nutshell, (6th Ed. with Kaplan) (West), and the casebooks, Elder Law: Cases and Materials, (6th Ed. with Barnes) (LexisNexis), and The Law of Employee Pensions and Employee Benefits (3rd edition with Moore) (LexisNexis). Professor Frolik is a past chair of the PBA Elder Law Section. He is past president of the board of directors of the Pennsylvania Developmental Disabilities Advocacy Network. In 1995, he was a Congressionally appointed delegate to the White House Conference on Aging. Professor Frolik is a member of the National Academy of Elder Law Attorneys, an academic Fellow of the American College of Trust and Estate Counsel, and a Fellow of the American Bar Foundation. He received his B.A. from the University of Nebraska and his J.D. and LL.M. from Harvard Law School

C. Thomas Work, Esq.*

Mr. Work chairs the Estates and Trusts practice group at Stevens & Lee, P.C. Mr. Work is a member of the American, Pennsylvania and Berks County Bar Associations, a Fellow of the American College of Trust and Estate Counsel, and vice chair of the Pennsylvania Joint State

Government Commissions Advisory Committee on Decedents’ Estates Law, for which he served as chairman and reporter of the Subcommittee that draft ed the Pennsylvania Uniform Trust Act enacted in late 2006. He is a frequent speaker on estate planning issues for the Pennsylvania Bar Institute and other organizations.

*Denotes Fellow of the American College of Trust & Estate Council (ACTEC)

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THE PENNSYLVANIA CONVENTION CENTER

Enter at 13th & Arch West

CHECK OUT A FULL LIST OF ON-DEMAND PROGRAMS VISIT WWW.PBI.ORG

ON-DEMAND

CLE ▶ Estate Planning After the Tax Cuts & Jobs Act — 3 substantive credits

▶ Guidelines for Drafting Payment of Inheritance and Estate Tax Clauses — 1 substantive credit

▶ Fundamentals of Estate Planning — 5 substantive/1 ethics

▶ Fixing a Broken Trust—3 substantive credits

▶ Powers of Appointment: A Useful Estate Planning Tool — 3 substantive credits

▶ Dealing with Financial Institutions in Estates & Elder Law — 3 substantive/1 ethics

▶ Death & Taxes — 4 substantive credits

13th & Arch Streets, Philadelphia PA, 19107

THANK YOU TO OUR SPONSOR AND EXHIBITORS

▶ Achieva Family Trust

▶ Affinity Consulting Group

▶ American Cancer Society, Inc.

▶ Paralegal Partners, Inc.

▶ The Lackner Group, Inc.

▶ Univest

▶ Young Adjustment Company, Inc.

PBI’s customer service department will assist you in finding a hotel or directing you to nearby parking garages. Give them a call at 800-932-4637.

SILVER SPONSOR

Registration Policy: Pre-registered customers will receive priority on the distribution of course materials. Walk-in registrations will be accepted on a space-available basis. Please check www.pbi.org or call (800) 247-4724 to confirm space is available and the schedule has not changed.

Registration Transfers: Requests for transfers will be honored if they are received before the course date.

Cancellation Policy: In order to receive a refund for cancellation (less a $25 administrative fee), you must notify PBI by email, mail or FAX no later than 2 business days before the course date for the appropriate site. Otherwise, you will receive the course materials in full consideration of tuition paid.

Services for Persons with Disabilities: If you require special arrangements, please contact Customer Service at (800) 932-4637 at least ten days before the course date.

Speaker Substitutions: PBI reserves the right to substitute speakers at all programs.

PBI Scholarships: PBI offers substantially reduced tuition for most PBI seminars to allow attorneys experiencing financial hardship to fulfill their mandatory education requirement. For details and an application, contact Scholarship Administrator at scholarships@pbi.org or (800) 932-4637, ext. 2284 at least 30 days before the program. (Scholarships are not available for Online CLE.)

Legal Services/Public Interest Lawyers: PBI will provide a complete waiver of tuition fees for the first 12 hours of CLE taken to satisfy the Pennsylvania mandatory CLE requirement in any calendar year for all attorneys employed on a full-time basis by Pennsylvania civil or criminal Section 501(c)(3) legal services or public interest organizations. For additional courses (over and above the first 12 hours), eligible attorneys may enroll at 50 percent of the highest member fee. This waiver applies only to attorneys in Section 501(c)(3) organizations that provide legal services at no or de minimus fee to individual members of the public.

Registration Confirmation: To receive a confirmation, please be sure to include your email address on the registration form.

Weather Related Cancellations: Check www.pbi.org or call (800)-932-4637 ext. 2205.

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█ TUITION – ATTENDING ONE DAY(Includes course book as a digital download*, continental breakfast, refreshment breaks and lunch)

Thu., Nov. 1 Fri., Nov. 2

$350 Members — Pa., or any co. bar assn.

$175 Attorneys licensed 5 years or less, judicial law clerks & paralegals

█ TUITION – ATTENDING BOTH DAYS(Includes course book as a digital download*, continental breakfast, refreshment breaks and lunch)

Thu., Nov. 1 & Fri., Nov. 2

$575 Standard

$275 Attorneys licensed 5 years or less, judicial law clerks & paralegals

ESTATE LAW INSTITUTE25TH ANNUAL

10307 cap/bh-9/6/2018

█ COURSE MATERIALS

*All attendees of this course will receive the course book as a digital download. A printed copy of the course book is available, at a discount to attendees, for $80. Additional copies are available at full price ($149). If you wish to purchase the printed version of the course book, please call PBI Customer Service at 800-932-4637.

Printed versions of the course book will not be distributed at the course; please allow up to two weeks after the program for the printed versions of the course book to be shipped.

CHECK OUT A FULL LIST OF ON-DEMAND PROGRAMS VISIT WWW.PBI.ORG

.org

Each day of this Institute has been approved by the Pennsylvania Continuing Legal Education Board for 6 hours of CLE credit. Workshop choices will determine whether credits are in substantive law, practice and procedure or ethics, professionalism or substance abuse.

PBI has been accepted as a program sponsor by the PA State Board of Accountancy and the NJ Board of Accountancy. This program qualifies for a total of 14 hours of continuing education credit.

14CPA

12CLE

ESTATE LAWINSTITUTE

25TH ANNUAL

PhiladelphiaThu. & Fri., Nov. 1 & 2, 2018Pennsylvania Convention Center13th and Arch West

“Great program — very informative —knowledgeable and interesting presenters”

“This program provides easy access to the wide range of subjects that impact estate planning and estate administration by the ‘experts’ who helped write and interpret the rules”

“This is the best event to improve in estates”

“New information on many topics with helpful tools — not just a lecture about the issues”