MasterClass Series: Elder Law (November 2013) [C14399]

MasterClass Series: Elder Law (November 2013) [C14399] - In Stock

Seminar Date: November 22, 2013
List Price:$90.00
This seminar took place on November 22, 2013, in Seattle, WA.
ELDER LAW | TAX LAW | Advanced Level

Product Description:

WSBA is pleased to offer the comprehensive written course materials from the Nov. 22, 2013 Master Class for the experienced elder law practitioner. [This program was not recorded.]

Table of Contents:

Chapter 1: Special Needs Trusts Tax Issues (76 pages)
Bradley Frigon


Income, gift, and estate tax rules that impact first-party and third-party special needs trusts.

Chapter 2: Update on SSA Changes to POMS Provisions for Special Needs Trusts (110 pages)
Mary E. O'Byrne, Esq


Updates on the most recent changes to the POMS on self-settled special needs trusts, primarily in the context of the "sole benefit" rule, and how practitioners can respond to these changes.

Chapter 3: Special Needs Trusts as Retirement Account Beneficiary (72 pages)
Gair Petrie


Analysis of the complicated interplay between federal and Washington laws that the estate planner must take into consideration in planning with a client's tax-qualified retirement plan or IRA, with emphasis on the RMD income tax regulations.

Chapter 4: Medicaid Changes Due to ACA and the Health Benefit Exchange (34 pages)
Lori Rolley
Cathy Fisher


Explanation of the differences between the Modified Adjusted Gross Income (MAGI) methodology and "Classic Medicaid" (the aged/blind/disabled group) and the effect on long-term care services and Medicaid Personal Care.

Chapter 5: Fiduciary Responsibilities of a Trustee (54 pages)
Allison Bren Ferris, CTFA


An overview of the fiduciary duties of a trustee under the RCW and the additional factors a trustee must consider when making distributions from a special needs trust.

Coursebook contains 356 pages