2026 Federal Tax Updates

Stay up to date with this informative and entertaining recap of important cases, rulings, regulations, and legislation from the past 12 months in the federal income, estate, and gift tax laws. Specific topics to be addressed will depend on recent developments but may include constitutional aspects of reporting foreign bank accounts, self-employment tax liability for limited partners and LLC members, and valuation of charitable contributions.

Storytime From The Ethics Files: Tales To Help You Not Sleep At Night

Learning from the mistakes of those that have gone before us is helpful but can also be fun. Never underestimate the creative abilities of an estate planner stuck between a rock and a hard place. This session will examine recent ethics cases to highlight places where planners can be more careful not to get caught in an ethics quagmire.

Digital Estate Planning: Afterlife in the Cloud

We live in a digital world. Our entire life is becoming stored online in the cloud, but very few people understand or plan for what this means from an asset transfer, management, and ownership standpoint. What happens to your emails, passwords, photos, and websites when you pass away? Honestly, it really depends on your level of planning. Most states now require you to do affirmative planning in order to pass on these assets to your heirs or to allow others to access the information. Failure to do such planning could leave your assets tied up forever in the cloud, unavailable to business partners or loved ones, causing tremendous hardship and financial damages. So learn the rules around digital asset ownership, transfer, and how to set up a digital asset estate under the new law RUFADAA.

Retirement Assets in First and Second Marriages: Let the Fun Begin

This session will examine the rules, strategies, opportunities, traps, and solutions when married individuals have retirement assets. The session will address the most common obstacles that can arise in second marriages, especially when children from a prior marriage are named as beneficiaries of a retirement account, and the different rules that apply to IRAs compared to 401(k) plans.

State to State Planning

The Goldilocks Problem: Selecting the Right Philanthropic Vehicle

Today's donors have a multitude of philanthropic planning options: private foundations, donor advised funds, supporting organizations, public charities, and section 501(c)(4) entities. Each offer different advantages with respect to control, privacy, administration, investment flexibility, and long-term philanthropic goals. Selecting the right vehicle, or combination of vehicles, can have a significant impact on both a client's charitable legacy and overall estate plan.

This session examines the primary charitable and social welfare vehicles in use today and the considerations that drive vehicle selection. Participants will explore the practical advantages and limitations of each structure, review common planning scenarios, and learn how coordinated multi-entity strategies can help clients pursue philanthropic objectives while facilitating efficient wealth transfer across generations. Attendees will leave with a framework for matching charitable vehicles to a client's unique goals, family dynamics, and long-term vision for giving.

Cracks In the Safety Net: Aging, Disability, and the Planning Imperative

"For generations, estate planning has centered on preserving wealth, minimizing taxes, and ensuring the orderly transfer of assets. While those objectives remain essential, they are no longer sufficient. As Americans live longer, individuals with disabilities experience greater longevity, and the demand for long-term care continues to outpace available resources, practitioners are increasingly confronted with questions that cannot be answered by documents alone.

This program explores how demographic change, workforce shortages, and the practical limits of long-term care systems are reshaping the planning landscape. Participants will examine why eligibility for public benefits does not always translate into access to care, how to help clients develop realistic expectations, and why effective estate planning now requires thoughtful conversations about caregiving, advocacy, family capacity, and continuity of support. Attendees will leave with a broader framework for advising clients in an era where planning must encompass not only the transfer of wealth, but the realities of care.

Storytime From The Ethics Files: Tales To Help You Not Sleep At Night

Learning from the mistakes of those that have gone before us is helpful but can also be fun. Never underestimate the creative abilities of an estate planner stuck between a rock and a hard place. This session will examine recent ethics cases to highlight places where planners can be more careful not to get caught in an ethics quagmire.