• Minneapolis – 1/6/04 (Registration 8:30; Replay 9:00)
  Minneapolis – 1/28/04 (Registration 8:30; Replay 9:00)
  Minnesota CLE Conference Center; Seventh Street & Nicollet Mall, Third Floor City Center
• Duluth – 2/26/04 (Registration 8:30; Replay 9:00)
  Radisson Hotel Duluth – Harborview; 505 West Superior Street
• Mankato – 2/5/04 (Registration 8:15; Replay 8:30)
  Farrish Johnson Law Office; 201 North Broad Street, Suite 107
• Moorhead – 1/16/04 (Registration 9:00; Replay 9:15)
  Moorhead Public Library; 118 Fifth Street South
• Rochester – 2/27/04 (Registration 8:30; Replay 9:00)
  Kahler Hotel; 20 Second Avenue Southwest
• Saint Cloud – 1/14/04 (Registration 8:45; Replay 9:00)
  Kelly Inn; Highway 23 and Fourth Avenue South

CHECK-IN & CONTINENTAL BREAKFAST

9:00 – 10:00 a.m.

Retirement Plan Distributions
A review of the final IRS regs, trust look-through rules, and recent Private Letter Rulings. Suggestions on practical drafting solutions for your Wills, Trusts, and beneficiary designations.
– Andrew M. Baese

10:00 – 11:00 a.m.

Family Limited Partnerships – The Tax Court Puts the "Limited" in FLPs
An overview of family limited partnerships with emphasis on the recent Strangi and Hackl Tax Court cases limiting family limited partnerships.
– Randall W. Sayers

11:00 – 11:15 a.m.

BREAK

11:15 – 12:15 p.m.

Show Me the Money! A Guide to Planning, Drafting, and Administering Discretionary Provisions in Trusts
A growing area of fiduciary liability involves the exercise of a trustee’s discretion to make or not make distributions to beneficiaries. This session will examine and provide guidance on the various forms of discretionary and incentive distribution provisions of trusts, total return unitrusts, the trustee’s power to adjust, fiduciary income tax considerations, and the trustee’s exercise of discretion.
– John R. Bedosky

12:15 – 1:15 p.m.

LUNCH (on your own)

1:15 – 2:15 p.m.

Everything You Wanted to Know About Estate Planning, But Were Afraid to Ask!
Submit your questions for this session in advance of the program! Simply e-mail your questions to loconnell@minncle.org.
An extended question and answer period with facilitator John Reep. The twist is that course attendees will not only have a chance to ask questions on anything related to estate planning, but they will also participate in giving answers. You may submit written questions in advance of the seminar by e-mail, submit written questions on the day of the seminar, or present oral questions during the question and answer period itself. Here is your opportunity to "pick your colleagues’ brains"!
– John D. Reep, facilitator

2:15 – 2:45 p.m.

Tax Decoupling – Dust Off Your Old Wills and Update Your Tax Clauses
A review of changes to the Federal and State tax laws that effect Minnesota estate tax and Federal state tax deductions.
– William F. Huefner

2:45 – 3:00 p.m.

BREAK

3:00 – 4:00 p.m.

Estate Planning for Non-Traditional Families
The majority of households are now comprised of "alternative" families, but the legal community tends to focus almost exclusively on the legal needs of the so-called "traditional" family. Learn about the most important current estate planning issues for the non-traditional family.
– Ann C. Viitala