Probate & Trust Law Section Conference Manual ... - Minnesota CLE

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ONLINE NORTH DAKOTA RESOURCES Title Administrative Code Basic Care Program rules Ethics opinions on Rule 5.5 Gavel (SBAND publication) Guardian & Protective Services, Inc. Guardian, Fiduciary & Advocacy Services, Inc. Industrial Commission Medicaid <strong>Manual</strong> Mineral title standards order form (not currently available for ordering, so call before sending payment) North Dakota Century Code North Dakota Recorders Information Network Secretary of State State Bar Association of North Dakota (SBAND) Supreme Court Title Standards order form Website www.legis.nd.gov/agency-rules/ north-dakota-administrative-code www.nd.gov/dhs/policymanuals/ 40029/default.htm www.sband.org/ethics www.sband.org/Gavel/ www.gapsinc.org/ www.gfaservices.org www.dmr.nd.gov/ www.nd.gov/dhs/policymanuals /home/financialhelp.htm www.sband.org/userfiles/files/pdfs/ forms/mineraltitlestandards.pdf www.legis.nd.gov/generalinformation/north-dakota-centurycode www.ndrin.com www.nd.gov/sos/ www.sband.org www.ndcourts.gov www.sband.org/userfiles/files/pdfs/ forms/titlestandards.pdf EXHIBIT “B”
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Sponsored by 2013 Probate & Trust L
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Minnesota CLE’s Copyright Policy
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Faculty & Planners* Jill A. Adkins
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Table of Contents Plenary Day 1 Non
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17. Marital Deduction Planning and
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PLENARY DAY 1 Non-Tax Case Law Upda
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1. *In re Estate of Neuman and In r
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3. Edwards v. Gillis ..............
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I. UNIFORM PROBATE CODE A. Effect o
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conceived until after decedent’s
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granddaughter. Ultimately, the cour
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the benefit of the person for whose
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814 MCA, which provides that a divo
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524.3-203, persons who are nominate
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also been the sole personal represe
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within the prescribed time set out
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mother’s estate, had breached fid
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plan. The court found that Brown wa
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power of attorney was, in fact, a l
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questions before the court were the
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E. Adverse Possession 1. *Jokela v.
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presumption. Finally, the court fou
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death, her daughter, in her capacit
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3. Estate of Nuo Djeljaj, 954 N.Y.S
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C. Trust Construction but that the
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4. *In the Matter of the Frank J. R
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adding the “general charitable in
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may provide that at least a substan
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including those created for the ben
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D. Spendthrift Clauses Finally, the
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decedent’s execution of a financi
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not negligent. On appeal, the court
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purchasing the insurance but determ
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H. Trust Accounting Disputes 1. Chu
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settlor’s death in 2005, the trus
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entitled to a jury trial because th
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other manner whatsoever disposing o
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the trial judge rejected - as highl
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F. Inter Vivos Gifts community over
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V. POWER OF ATTORNEY A. Improper Us
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FEDERAL TAX UPDATE Important Develo
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• The preferential rates for net
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3. Planning for the Wannabes: Deali
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Suppose, for example, that a marrie
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ESTATE AND GIFT TAX PLANNING AFTER
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after the first spouse’s death),
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First, they will want one or more g
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In Estate of Christiansen v. Commis
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Grandchild A 11,000 Grandchild B 11
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In the end, Wandry is correctly dec
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RECENT VALUATION CASE OF INTEREST (
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uncertainties, ahypothetical buyer
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So portability is achieved by givin
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(5) Special rules. (A) Election req
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million, and H2’s executor makes
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standard, but saves the rest for th
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THE IMAPCT OF WINDSOR ON ESTATE PLA
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Decanting: Refining an Old Vintage
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DECANTING: REFINING AN OLD VINTAGE
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XI. Trustee Liability .............
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D. Change Governing Law E. Trustee
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absolute discretion for some modifi
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K. Court Approval. Court approval i
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eliminate beneficiaries or change t
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precisely, to make certain exceptio
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appointment created under the new t
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If contributions to the original tr
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Qualified personal residence trusts
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enefit the beneficiaries by convert
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B. Notice Required. Other states re
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of the particular state, apparently
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tax consequences. See Tax Effects a
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(ii) at the time the exempt trust b
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BIBLIOGRAPHY Articles 1. Farhad Agh
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APPENDIX I STATE DECANTING STATUTES
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ALTERNATIVE PLENARY Tax Issues (For
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I. MINNESOTA ESTATE TAX - LIFETIME
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NOTE: In the examples below, I will
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At his death, he leaves the followi
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total federal gross estate (line 1)
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Note: in several of the examples ab
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C. Source of Charitable Gift - Ordi
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Many tax preparers relied on that r
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RESULT: •Because the amount paid
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III. DEDUCTION OF MORTGAGE INTEREST
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•Estates with net taxable assets
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05/20/13 HOUSE RESEARCH ANALYST JM
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SECTION 1 Funding Education: The Gi
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E. Five-Year Proration Required ...
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I. Saving and Paying for Higher Edu
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1. TAM 199941013. In Technical Advi
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. Estate Tax. Assuming that the don
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exclusion. If contributions to the
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distribute principal for GC’s ben
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sample trust language was used wher
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university, or (iii) making reasona
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treatment granted by section 529 wi
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and the beneficiary’s family duri
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eginning with the year of the contr
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Rule 5. If, by the due date for fil
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2. Attach Explanation. An explanati
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It is impossible for an account own
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were not making other gifts to thei
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a. Proposed Regulations Tax the Ben
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Prop. Treas. Reg. § 1.529-1(c). D.
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SECTION 2 Avoiding the Uncommon Dif
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2. Discouraging Bad Behavior ......
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problems in a document but so can a
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B. Who suffers from a drafting prob
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succeed to the preceding trustee’
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“ (a) Property a testator, while
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home. When devising recreational re
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to allow the beneficiary to pay off
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The remaining principal and any acc
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outright and free of trust. If eith
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D. Incentive Trusts 1. Encouraging
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that exemptions or deductions allow
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F. Family Business Succession. The
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3. Problems with Allocation of Fami
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SECTION 3 Unlimited Duration Trusts
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3. CONCLUSION .....................
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*In 1995, Delaware enacted legislat
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2. Exercise the power of appointmen
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ii. States: 1. Alaska 43 - 1,000 ye
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4. CONCLUSION vii. New Jersey viii.
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the “prudent man rule” required
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Additionally, many advisors are dra
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investment committee and/or distrib
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1. Significant change in asset allo
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Please see example below of a typic
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IV. DECANTING 1. INTRODUCTION Decan
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. States May Limit Trustee’s Auth
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V. VIRTUAL REPRESENTATION 1. INTROD
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ecome entitled to an interest, if i
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VI. PRIVACY OF COURT RECORDS 1. INT
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iii. Statutes c. South Dakota Proce
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VII. DOMESTIC ASSET PROTECTION AND
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property interests. 206 This can be
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11. EXTINGUISHMENT OF CREDITORS’
Page 305 and 306: 13. SPENDTHRIFT TRUSTS As previousl
Page 307 and 308: SECTION 4 Drafting and Administerin
Page 309 and 310: 1. Supplemental&SpecialNeedsTrust B
Page 311 and 312: iii. Discretionary Trust Trusts cre
Page 313 and 314: v. Vehicle One vehicle used to tran
Page 315 and 316: ii. Legal Guardian It is generally
Page 317 and 318: ii. SSA Determination Anyone receiv
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Page 321 and 322: else uses the computer from time to
Page 323 and 324: h. Revocable vs. Irrevocable i. Spe
Page 325 and 326: Qualified Disability Trust (QDT) ex
Page 327 and 328: (1) An inventory of Trust assets an
Page 329 and 330: Assistance benefits paid on behalf
Page 331 and 332: SECTION 5 Notable North Dakota Nuan
Page 333 and 334: I. North Dakota Real Property A. No
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Page 337 and 338: 1. Any grantee or grantee’s autho
Page 339 and 340: By North Dakota Information Technol
Page 341 and 342: insolvent estates. Has priority ove
Page 343 and 344: (2) Would be a permissible distribu
Page 345 and 346: o North Dakota has two (2) pooled t
Page 347 and 348: G. The value of currently owned min
Page 349 and 350: * * * * * * * * * * * * * * lease r
Page 351 and 352: eceived, are not considered to be t
Page 353 and 354: disqualifying transfer provisions i
Page 362 and 363: SECTION 6 I Want What’s Mine - No
Page 364 and 365: The Beauty and Burden of Trusts It
Page 366 and 367: Failing to do so may lead to resent
Page 368 and 369: with the terms and purposes of the
Page 370 and 371: Communication--an Often Under-Utili
Page 372 and 373: Through good planning and good prac
Page 374 and 375: Currently, Minnesota does not have
Page 376 and 377: used to assist the drafting attorne
Page 378 and 379: TABLE OF CONTENTS Introduction: The
Page 380 and 381: C. Fairness and reasonableness of a
Page 382 and 383: TIP FOUR: IN A CASE OF A DELINQUENT
Page 384 and 385: E. See generally Estate of Torgerse
Page 386 and 387: “contribute[d] solely to the bene
Page 388 and 389: compensation or exempt property as
Page 390 and 391: 525.491 ATTORNEY'S LIEN. When any a
Page 392 and 393: 524.3-805CLASSIFICATION OF CLAIMS.
Page 394 and 395: FIDUCIARY’S DUTIES 1. Duty to com
Page 396 and 397: 10) The attorney indicated was affi
Page 398 and 399: hereinafter called the “subject p
Page 400 and 401: STATE OF MINNESOTA COUNTY OF MCLEOD
Page 402 and 403: Dated: May 1, 2013 ________________
Page 404 and 405: STATE OF MINNESOTA, RESPONDENT, V.
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N.W.2d 258 (Minn. 1993), to support
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appellant had asked for a continuan
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SECTION 8 Estate Planning for Execu
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The Well-Prepared Executive: Person
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Stock Options: Sales, Gifts, & Tran
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in the transferred NQSOs. As a resu
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taxed to the employee in the prior
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employee’s descendant, this would
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Recall that Section 83 triggers the
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E. Transfers in Divorce The IRS fir
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even 30% of that value because of t
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1. A decedent’s dispositive docum
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Summary of Option Strategies Strate
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Summary of Option Strategies 7. for
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Economic flows of GRAT Example Numb
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Stock Swap for Cash Freezes Appreci
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Charitable Bequest of Stock Options
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IRA Rollback Strategy: Additional A
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What is a 10b5-1 Trading plan? Plan
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Things to keep in mind regarding 10
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TABLE OF CONTENTS INTRODUCTION…
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2. HISTORICAL PERSPECTIVE a. Pre -
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The 1969 law also highlighted the p
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Six, but less than seven yrs Seven
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When - Minn. Stat. § 524.2-211(a).
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House worth $400,000 and $220,000 m
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- Should the surviving spouse’s e
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SECTION 10 Large Estates Panel - De
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2013 Probate and Trust Law Conferen
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Code Section 2503(b) and further re
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(b) (c) (d) the designated agent, t
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easonable period of time, in order
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Trustee Appointment, Succession and
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do not significantly exceed (if at
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provides otherwise in the instrumen
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following who is then able to act a
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Option [In the event that the sole
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eneficiary, such trustee shall not
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Reflect tax or other legal changes
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Optional Provision requiring additi
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How specific should you be?—Good
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Trust. The value of the Trust and t
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terms of this Trust expressly and u
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LIMITATIONS ON EXERCISING POWER IN
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EXERCISING LIMITED TESTAMENTARY POW
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5.3 Distribution Of Principal. The
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the date of my death. In the event
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Federal and Minnesota Individual Ta
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e. Alternative Minimum Tax. i. ATRA
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one percentage point for each $2,00
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ii. The Tax Court disallowed an app
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SECTION 12 Transnational Planning -
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13 DANGEROUS ASSUMPTIONS 1. I need
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3. Every country will apply the law
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Germany, for example, in Section 23
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equirements under Minnesota Statute
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Minnesota courts, at least at an ap
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on documents signed by persons in t
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Table of Contents Introduction ....
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. No Power to Reject Assets. 1. Cor
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Example of Trust f/b/o ”H.” I m
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acknowledged, the conflict waived a
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enough. A professional fiduciary is
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set expectations of the beneficiari
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Current Status of the Wisconsin Tru
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a. A trustee may limit the claims o
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a. Pourover wills for each spouse.
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d. Duty of the trustee to notify th
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UTC gives the states the discretion
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e. A trustee shall notify the quali
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y other states. The ULC provided us
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d. With respect to directed trust p
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viii. Any other power granted to th
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Electronic reproduction of 2011−1
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SECTION 15 Fiduciaries and Fighting
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III. Crafting Lasting Settlement Ag
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SECTION 16 Medical Assistance 2013
Page 614 and 615:
B. START DATE OF PENALTY PERIOD REM
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control eligibility for entitlement
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57,302 received benefits available
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usually becomes known in late June
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of institutionalization for the spo
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from July 1, 2012, through June 30,
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4. As a result of these maintenance
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This was commonly known as the "tra
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Ronald applied for MA. He transferr
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full return of the transferred asse
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applicant is eligible for benefits
Page 636 and 637:
e called the “Essential Community
Page 638 and 639:
NF (28) (166) EW (1,630) (3,396) CA
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(8) Implement nursing home level of
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Assistance Long-term Care. 31 This
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C. UNDUE HARDSHIP WAIVERS 1. As tra
Page 646 and 647:
Attorney Sally K. Mortenson of Burn
Page 648 and 649:
that portion of long-term care serv
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Appeals, but within three weeks of
Page 652 and 653:
the monthly contribution, monitorin
Page 654 and 655:
Each state must have a transparent,
Page 656 and 657:
Since its inception, MinnesotaCare
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to provide that an individual who i
Page 660 and 661:
Art.2, Sec. 21, amends Minn. Stat.
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SECTION 17 Marital Deduction Planni
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THE BASICS OF MARITAL DEDUCTION PLA
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) If a timely return is not filed,
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2) The surviving spouse must not be
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value on date of distribution excee
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. Any unused portion of this beques
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spouses are able to use GST exempti
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for tax years 2002 through 2010. No
Page 678 and 679:
As the statute indicates, the Minne
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. The primary concern with meeting
Page 682 and 683:
Many clients name their spouse and
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SECTION 19 Representing the Fiducia
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REPRESENTING THE FIDUCIARY WITH IRS
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ii. The personal representative, if
Page 726 and 727:
personal liability. If no such noti
Page 728 and 729:
the liability is not granted? vii.
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“break” for when an IRC §§616
Page 738 and 739:
TABLE OF CONTENTS Page I. HOW TO MA
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set forth in the instructions issue
Page 742 and 743:
G. Computing the DSUE Amount. The D
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educing the gift tax liability to z
Page 746 and 747:
made and $2,000,000 was placed into
Page 748 and 749:
or more. If you fund a credit shelt
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(2) Portability election upon filin
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under section 6018(a). Accordingly,
Page 754 and 755:
Example 1. (i) Facts. The assets in
Page 756 and 757:
3T(c)(2) regarding the timing of th
Page 758 and 759:
spouse, not being married to the su
Page 760 and 761:
(g) Expiration date. The applicabil
Page 762 and 763:
divorce or an annulment, the subseq
Page 764 and 765:
(e) Authority to examine returns of
Page 766 and 767:
Table of Contents Building & Managi
Page 768 and 769:
It is important for you to know the
Page 770 and 771:
client would assume would be includ
Page 772 and 773:
IV. Send birthday cards Mail an ann
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Table of Contents Estate and Trust
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family members. Particularly if you
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1. Website. The fiduciary should co
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Transfer on Death Deed. A “Transf
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Transfer on Death/Payable on Death
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Table of Contents Surviving Your Fi
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3. If more than 3 years have passed
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E. Personal Representative personal
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Estate Planning to Reduce, Defer or
Page 792 and 793:
2. 2013 Exemption Amount: $5,250,00
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2. If one spouse has greater financ
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2. Correct mistakes in the benefici
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Table of Contents Preparing Your Fi
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dividends. It is important to make
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($13,000 per year per donee). If yo
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THE WANDRY WAY: A BETTER APPROACH T
Page 836 and 837:
estate is presumed upon the recordi
Page 838 and 839:
donee. There cannot be a renunciati
Page 840 and 841:
formula disclaimer might renounce
Page 842 and 843:
approximately a 1.98% Norseman memb
Page 844 and 845:
V. Conclusion Disclaimers will cont
Page 846 and 847:
amendment to Minn. Stat. § 519.05(
Page 848 and 849:
On April 25, 2013, Governor Dayton
Page 850 and 851:
More specifically, Minnesota Statut
Page 852 and 853:
John filed notice of review of the
Page 854 and 855:
2. Possible Ramifications. It is of
Page 856 and 857:
SECTION 23 Transfer on Death Deeds;
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I. INTRODUCTION TRANSFER ON DEATH D
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Authority: Minn. Stat. § 287.22(15
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G. MARRIAGE AND DIVORCE What happen
Page 864 and 865:
TODD would be void or the surviving
Page 866 and 867:
In the absence of TODD language tha
Page 868 and 869:
(c) "Grantor Owner" means an owner
Page 870 and 871:
A transfer on death deed may design
Page 872 and 873:
death and the transfer on death dee
Page 874 and 875:
invalidate any deed that is not a t
Page 876 and 877:
affecting the estate of the grantor
Page 878 and 879:
SALES OF REAL ESTATE - FROM LISTING
Page 880 and 881:
D. Best Practices townhomes, detach
Page 882 and 883:
. Application for financing c. Limi
Page 884 and 885:
agreement is cancelled if defaultin
Page 886 and 887:
A GIFT FOR ALL DONORS: ADVISING PHI
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2. What is the donor’s relationsh
Page 890 and 891:
income exceeds the unitrust amount.
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2. Gift Tax. a. The donor will rece
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must be made within five years afte
Page 896 and 897:
iii. iv. The gift can satisfy the d
Page 898 and 899:
. If P wished to leave only part of
Page 900 and 901:
v. Income tax. The QTIP distributio
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ii. iii. iv. RMDs. Spouse takes ove
Page 904 and 905:
3. The estate planning benefit of a
Page 906 and 907:
1. Purpose. A core concept of a pri
Page 908 and 909:
3. The fund is “donor advised”
Page 910 and 911:
Comparisons of Methods - See Append
Page 912 and 913:
Table of Contents I. Introduction .
Page 914 and 915:
may be more important for estate pl
Page 916 and 917:
those who are members of a partners
Page 918 and 919:
V. Planning Techniques. Trusts are
Page 920 and 921:
property interest nor an enforceabl
Page 922 and 923:
VIII. Conclusion Estate planners sh
Page 924 and 925:
3. Distribution Upon Receiving a Ba
Page 926 and 927:
(C) (D) (E) (F) (G) whether the ben
Page 928 and 929:
estate and the beneficiaries of the
Page 930 and 931:
divided by the number of great-gran
Page 932 and 933:
meet those Needs. Such Trustee may,
Page 934 and 935:
investments of the Trust shall cons
Page 936 and 937:
that distributions from this trust
Page 938 and 939:
(B) _________ Foundation. In additi
Page 940 and 941:
(E) Release and Indemnification. Se
Page 942 and 943:
(E) (F) If the trust set forth here
Page 944 and 945:
Law Update: Changes to Minnesota’
Page 946 and 947:
Acknowledgment in order to benefit
Page 948 and 949:
STATUTORY SHORT FORM POWER OF ATTOR
Page 950 and 951:
THIRD: My attorney(s)-in-fact MAY N
Page 952 and 953:
IMPORTANT NOTICE TO THE PRINCIPAL R
Page 954 and 955:
PLENARY DAY 2 Digital Life, Virtual
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I. Advances in Technology and the I
Page 958 and 959:
Southwest blog. The death of an emp
Page 960 and 961:
iii. Note that it is unlikely that
Page 962 and 963:
password, to my Executor, and the w
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the Uniform Trust Code, the Uniform
Page 966 and 967:
communications and records, (iii) w
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5. Fiduciary should change the pass
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iii. Identify what domain names are
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iv. The statute allows for electron
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4. Blogs, Webpages and Domain Names
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BONUS ELIMINATION OF BIAS I Am Not
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WORKING WITH A CLIENT OR FAMILY MEM
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such, moral and ethical considerati
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