33rd Annual Kansas City Estate Planning Symposium May 1-2, 2014, Overland Park Convention Center

Register online at www.kceps.org

Please Check the appropriate box:

Two day registration:[ ] $349 two day registration with digital material ONLY[ ] $398 two day registration with hardcopy conference book (includes digital version)

One day ONLY registration: [ ] Thursday, May 1 only [ ] Friday, May 2 only:[ ] $295 one-day registration with digital material ONLY[ ] $320 one-day registration with hardcopy conference book

Materials ONLY: I cannot attend the seminar. Please send me the following:[ ] $50 Electronic material ONLY[ ] $100 Hard copy course book (includes digital version)Check payment: Make checks payable to KCMBA UMKC CLE and mail along with this form to: KCMBA UMKC CLE,2300 Main Street, Suite 100, Kansas City, MO 64108, phone 816-474-4322, www.kceps.org.

Registration Information: Attendee Name (please print) _____________________________________________Firm _________________________________________________________________Address_______________________________________________________________City, State, ZIP _________________________________________________________Firm or Company Phone _________________________________________________E-mail ________________________________________________________________

Credit Card Payment: You may pay by credit card online or by completing the following information and faxing it to us at (816) 474-0103.o Visa o MasterCard o Discover o American Express

Cardholder’s Name (as it appears on the card) ________________________________

Card Number __________________________________________________________

Expiration Date _________________________________________________________

KCEPS Cancellation and Refund Policy: Cancellations received by 5 p.m. April 24, 2014 will be refunded. Due to advance commitment requirements, cancellations received after 5 p.m. April 24, 2014 will receive the course materials but no refund.

For more information please contact our office at (816) 474-4322.Please save the date for the 2015 Symposium—April 23-24, 2015, Overland Park Convention Center

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Thursday - Friday, May 1 & 2, 2014Overland Park Convention Center

6000 College BoulevardOverland Park, Kansas 66211

www.kceps.org

In cooperation with the Kansas City Estate Planning Society, the Financial Planning Association of Greater Kansas City, the University

of Missouri-Kansas City School of Law and KCMBA UMKC CLE

2014 Symposium Chairperson: Kathy Berry Laursen, CPA/PFS, CFP®, BKD, LLP

Qualifies for Continuing Education for Attorneys, Accountants, Certified Financial Planners® and Insurance Professionals. See www.kceps.org

for details

33rd Annual

National Speakers at a Midwest Price

4:10 PM Life Insurance in the Estate PlanMr. Ratner will discuss the many roles that life insurance can play in financial and estate planning in light of ATRA, the 3.8% tax on net investment income and other developments. His topics will include a new working definition of an “estate plan”, observations on the traditional life insurance needs analysis post-ATRA, a look at life insurance as an invest-ment, reconsidering use of life insurance for estate liquidity and capital transfer and some suggestions for pro-active planning with irrevocable life insurance trusts, many of which are now living lives of quiet desperation.Charlie Ratner • Ernst& Young LLP • Cleveland, OH

5:00 PM Adjourn and Cocktail Reception • Sponsored by Midwest Trust

FRIDAY, MAY 2, 20147:30 AM Registration and Continental Breakfast8:00 AM Welcome and Introductory Remarks8:10 AM Estate Planning for Married Couples: Stepped-Up Basis, Asset Protection, Portability & More

The American Taxpayer Relief Act of 2012 fundamentally changed the planning para-digms for married couples. This presentation will discuss the new planning templates for each of the three kinds of married couples: those with combined estates less than $5.34 million, those with combined estates between $5.34 and $10.68 million, and those with combined estates in excess of $10.68 million.Prof. Samuel A. Donaldson • Georgia State University School of Law • Atlanta, GA

9:00 AM Boisterous Beneficiaries vs. Flubbing FiduciariesThe roles of beneficiary and fiduciary by their essential nature often engender turbu-lence and conflict. The fiduciary has the money, and the beneficiary wants it! Subjects to be addressed in this presentation will include making and implementing discretionary distribution decisions, navigating the duties of prudent investment and diversification, the effect and enforceability of exculpatory clauses and circumstances giving rise to fiduciary removal and replacement.Charles “Clary” A. Redd • Stinson Leonard Street LLP • St. Louis, MO

9:50 AM Refreshment Break

10:10 AM Charitable Gifts of Difficult Assets: Creating a “Win-Win” for Clients and CharitiesGifts of real estate, LLC interests and other illiquid assets pose special concerns to both the donor and the charity. With these types of assets, the question is, “should the gift be made or not?” or “should the charity accept the gift or not?” This session will focus on a discus-sion of the issues to be considered by the donor and charity including full disclosure, future management, cash flow, and taxes. Case studies will be used to illustrate the complexities of these potential gifts.Claudia B. Sangster • CTC Consulting Harris myCFO • Los Angeles, CA

11:00 AM Current Transfer Tax Issues: Audit/Appeals/LitigationA discussion of current transfer tax issues involving the valuation of interests in closely-held entities, including family limited partnerships, limited liability companies, and formula transfers. The discussion will include an analysis of current IRS positions, defenses to those positions, recent case law, and practical pointers to avoid IRS challenges to the use of these business and estate planning techniques. John W. Porter • Baker Botts L.L.P. • Houston, TX

11:50 AM Lunch Break (included in fee) • Sponsored by Stout Risius Ross, Inc.

1:00 PM Venn Diagrams: Meet Me at the Intersection of Estate and Income TaxPost-ATRA planning for larger estates will increasingly focus on income tax planning, the management of tax basis, and maximizing the “step-up” in basis at death. This presen-tation will discuss: How to measure the transfer tax costs against the income tax savings from the “step-up” on different types of assets, recapturing assets that have already been transferred, multiplying the applicable exclusion amount, and using trust and partnership elections, distributions, and reorganizations to maximize the “step-up” and “split” income across taxpayers for income tax purposes.Paul Lee • Bernstein Global Wealth Management, A Unit of AllianceBernstein, L.P. • New York, NY

1:50 PM The Health Care Surtax: Dancing Under A 3.8% Limbo BarThe 3.8% net investment income tax is triggered once a person’s modified adjusted gross income (“MAGI”) exceeds $200,000 ($250,000 on a joint return). But several income sources are exempt from the surtax, including IRA distributions and certain profits from an S corporation. Techniques that can help an individual reduce either net investment income or MAGI may become increasingly popular, including installment sales, Roth IRA conver-sions, charitable remainder trusts, donor advised funds and charitable lead trusts.Prof. Christopher Hoyt • UMKC School of Law • Kansas City, MO

2:40 PM Refreshment Break

3:00 PM Hot Topics in Asset ProtectionAsset protection planning is a dynamic planning area where the out-of-box thinking of planners is met by the creative tactical strategies of debtors. These issues clash in the courtroom and result in opinions that are highly instructive in the best practices for asset protection. This presentation will discuss the latest cases involving charging orders, trusts, exemptions, and more, as well as give an overview of the coming changes to the Uniform Fraudulent Transfer Act.

Jay D. Adkisson • Riser Adkisson LLP • Newport Beach, CA

3:50 PM Ethics: Ethics Traps in Estate Planning and Administration – From the Obvious to the Arcane

A trusts and estates professional must know and skillfully apply complicated tax laws and fiduciary laws – all within the parameters established by applicable ethics rules. Subjects to be addressed in this presentation will include the duty to file an amended tax return, a lawyer’s maintaining custody of original estate planning documents, the extent to which a lawyer may or must go in protecting clients from themselves, a lawyer’s duty to non-cli-ents and the unique issues that arise in representing disabled clients.

Charles “Clary” A. Redd • Stinson Leonard Street LLP • St. Louis, MO

4:40 PM Closing Remarks and Final Announcements, AdjournSpeaker’s dinner sponsor: Country Club Trust Company

Symposium carrier bag sponsor: UMB Bank, n.a.

Lodging Information A block of rooms is reserved for Wednesday, Thursday, and Friday, April 30-May 2, at a rate of $154 single or double at Sheraton Overland Park Hotel, which is connected to the Convention Center, and is located at 6100 College Boulevard, Overland Park, Kansas 66211, www.sheraton.com/over-landpark. To reserve your room, call 866-837-4214 and mention the Estate Planning Symposium. Deadline for room reservations is April 4, 2014.

Continuing Education Credit HoursCLE Credit hours: Missouri 16.5 includes 2.0 ethics (May 1– 8.5 with 1 ethics; May 2 – 8.0 with 1.0 ethics); Kansas 16.0 hours including 2.0 ethics (8.0 including 1.0 ethic each day); Arkansas 10.5 includes 1.75 ethics; CLE credit

pending in Iowa, Oklahoma & Nebraska; Insurance Credit applied for in Kansas & Missouri; CFP® CPE Credit pending approval; CPE Credit: 16.5 (2.0 regulatory ethics, 8.5 taxes, 6.0 specialized know and apps). For current

credit info, visit our web site at www.kceps.org.

CPA Credit informationCPE Credit InformationCourse level: Basic Delivery method: Group liveCourse Objectives: To furnish updates on important developments in estate planning.No prerequisites and/or advance preparation.Recommended CPE credit: 16.5 (2.0 regulatory ethics, 8.5 taxes, 6.0 specialized know and apps)For more information regarding administrative policies such as complaint and refund, please contact our offices at 816-474-4322.UMKC/CLE is registered with the National Association of State Boards of Accountancy (NASBA) asa sponsor of continuing professional education on the National Registry of CPE Sponsors. State boardsof accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.kceps.org. For more information, visit KCCLE.org.

THURSDAY, MAY 1, 20147:30 AM Registration and Continental Breakfast8:00 AM Welcome and Introductory Remarks8:15 AM Recent Developments in Estate and Gift Taxes and Estate Planning

This will be a review of recent developments in the areas of estate, gift, generation-skip-ping and fiduciary income taxation. Attention will be paid to subjects such as legislative initiatives, the marital deduction, portability, valuation, estate inclusion, gift-giving tech-niques, family limited partnerships and limited liability companies, asset protection plan-ning, charitable developments, insurance planning, and return preparation and planning.Charles D. Fox • McGuireWoods LLP • Charlottesville, VA

9:30 AM SPECIAL ELDER LAW SEGMENT: Planning for Long-Term CareAs our population ages, it is anticipated that a growing number of clients will need advice regarding planning for long-term care and how to pay for such care. In this environment, planning for seniors and individuals with disabilities takes on increased importance in our estate planning practice. Utilizing various elder law planning techniques, Mr. Krooks will discuss various ways to pay for long-term care, including how to access government-fi-nanced health care while improving the quality of life of the family member who needs care. Pertinent tax considerations will be discussed; including how to balance long-term care planning with traditional tax planning for the high-net worth client.Bernard A. Krooks • Littman Krooks LLP • New York, NY

10:20 AM Refreshment Break10:40 AM SPECIAL ELDER LAW SEGMENT: Interactive Ethics – Representing Multiple Parties and Clients with Diminished Capacity

This session will focus on the most common ethical issues that elder law and estate planning attorneys encounter when faced with clients who may have diminished capacity and rep-resentations including multiple parties. Using vignettes and an audience polling system, this interactive session will cover topics such as client identification, conflicts, communication and confidentiality.Prof. Rebecca C. Morgan • Stetson University College of Law • Gulfport, FL

11:30 AM SPECIAL ELDER LAW SEGMENT: Medicare – What to Expect, What to KnowIn 1965, Medicare was invented to get elderly people through their final years. Now that our final years extend far beyond the age of 65, Medicare plays an important role in payment of medical expenses over the course of decades. This presentation will discuss who is eligible and who is not; when eligibility begins, understanding Medicare Parts (A,B,C &D), supplemen-tal insurance, the unknown, uncovered costs beyond Medicare coverage and under-standing premiums, deductibles and co-pays. If Medicare coverage still leaves clients with thousands of dollars of uncovered expenses each year, what are the implications for estate planning?

Mary Alice Jackson • Boyer Jackson Bowman & Boyer P.A. • Sarasota, Florida

12:20 PM Lunch Break (included in fee) • Sponsored by The Private Client Reserve of U.S. Bank

1:20 PM Communicating with Clients in Times of CrisisIn this positive and educational seminar, learn what questions to ask grieving clients, how to provide support in the office without being intrusive or unintentionally alienating them, and the most helpful “tissue etiquette”. Discover ways to handle irrational fears, how to bring hu-mor into meetings, and tips to help clients make wise decisions in the midst of trauma. Learn practical skills you need to walk clients through their toughest times. Amy Florian • Corgenius, Hoffman Estates • Illinois

2:10 PM Till Death Do Us Part, or State Legislatures Enact New Legislation We will explore planning in light of the Supreme Court’s pronouncements on DOMA, and the evolving trend in states to enact same sex marriage legislation. Federal and state tax consequences, and non-tax planning, as well as practitioner responsibility on providing advice to clients whose marriage status is now different, will be explored.Lou Harrison • Harrison Held Carroll & Wall, LLP • Chicago, IL

3:00 PM Refreshment Break3:20 PM Dealing with Uncle Sam – Everyone’s Least Favorite Relative in the Family Business

This session will explore how the form of a client’s closely-held business affects the applica-ble estate planning opportunities. Learn the benefits and risks exclusive to C corporations, S corporations, and entities taxed as partnerships.Prof. Samuel A. Donaldson • Georgia State University School of Law • Atlanta, GA

Christopher J. Anderson* • Armstrong Teasdale LLPStephen J. Bahr • Dysart Taylor Cotter McMonigle &

Montemore, P.C.Scott E. Blakesley • Spencer Fane Britt & Browne LLPKelly Dean Brende • Swanson Midgley LLCLynn D. Cockle • Polsinelli PCJames L. Cole* • Country Club Trust Company, N.A.Amy DeGraeve • Kirkland Woods & Martinsen PCKenneth J. Eaton • Stepp & Rothwell, Inc.Alexander Edelman • Edelman, Liesen & Myers, L.L.P.Donald D. Friend II • Friend & Associates, LLCHeather Counts Garrett • The Counts Law Firm, LLCMark H. Gilgus* • Seigfreid Bingham, PCChristine M. Graham • BMO Financial GroupLouisa Raich Grill • The Private Client Reserve of US BankJoseph D. Growney • Lathrop & Gage LLPAmy Guerich • Stepp & Rothwell, Inc.Connie L. Henderson • McGladrey LLPPaul R. Himmelstein • Van Osdol & Magruder, PCProf. Christopher R. Hoyt • UMKC School of LawKevin R. Johnson* • New York Life Insurance Company

Jeffrey D. Keiser • US Trust, Bank of America Private Wealth Management

Sarah L. King • Stinson Leonard Street LLPJane N. Lampo • Children’s Mercy Daniel J. McCarroll • University of Missouri – Kansas City

School of Law J. Joseph Morris* • Will and Trust CenterJim North, Jr. • Northwestern Mutual Financial NetworkEugene R. Pal, Jr*. • Pal Law Firm, LLCAmy L. Peters • Wells Fargo Private BankH. Joseph Price, Jr.* • BryanMark Financial Group, Inc.Anna Raccuglia • The Commerce Trust CompanyCraig C. Reaves • Reaves Law Firm, PCMyron E. Sildon (Founder)* • Sildon Law Group P.C.Eileen S. Sullivan *• Midwest Trust Company Susan B. Teson, JD, CFP®* • UMB Bank, n.a. Russell E. Utter, Jr. • BridgeBuilder Tax + Legal Services, P.A.Julie A. Welch (Runtz)* • Meara Welch Browne, P.C.Corey Ziegler • Greater Kansas City Community Foundation

* Denotes past Symposium chairperson

Stephen Briggs • Morton, Reed, Counts & Briggs, LLC • St. Joseph, MO

Steven W. Brown • Brown & Vogel, Chartered • Salina KSMike Deege • Wilson, Deege, Dollar, Despotovich &

Riemenschneider Attorneys and Counselors at Law • West DesMoines, IA

Nancy Dilley • Spencer Fane Britt & Browne LLP, St. Louis, MOJohn Dooling • Of Counsel, Armstrong Teasdale LLP • St. Louis, MO Larry Fuller • Shelter Insurance • Columbia, MO R. Scott Gardner • Gardner, Gardner & Gardner, LLP • Sedalia, MO Douglas Hauser • US Bank Private Client Group • Joplin, MO

Lori Holzwarth • Hyden, Miron & Foster, PLLC • Little Rock, ARRobert M. Hughes • Bever Dye, L.C. • Wichita, KSEric Ireland • The Commerce Trust Company • Wichita, KSDavid Carroll Johnson • U.S. Trust, Bank of America Private

Wealth Management • Clayton, MO Robert J. Likes • Stinson Leonard Street LLP • Omaha, NEDavid Newbery • Newbery, Ungerer & Hickert • Topeka, KS Douglas R. Nickell • Lathrop & Gage • Springfield, MORobyn Owens • Owens Law Firm • Tulsa, OKAmy Sine • Hartzog, Conger, Cason & Neville • Oklahoma City, OK Bernie Zaleski • New York Life Insurance Company • Wichita, KS

Regional Ambassadors

Committee MembersSymposium Chairperson - Kathy Berry Laursen, CPA/PFS, CFP® • BKD, LLP • Kansas City, Missouri