46th Annual Estate Planning Update 2025

  • OnDemand seminar
  • Attorney Regulation
  • Estate Planning and Probate Law
Up to 7.5 Credit Hours
View schedule and faculty
46th Annual Estate Planning Update 2025

Endorsed by the Real Property, Probate and Trust Law Section of the State Bar of Wisconsin

A testament to success

Even the most carefully designed estate plan can quickly become outdated. Federal rulings, new statutes, shifting IRS positions, and state-level changes mean that lawyers must continually adjust their strategies to protect client legacies and preserve family wealth. The 46th Annual Estate Planning Update brings together experienced practitioners to deliver the insights and practical guidance that will prepare your practice for 2026 and beyond.

The 2025 update covers:

  • State and federal developments in estate and gift taxation
  • Maximizing charitable contribution deductions
  • Preservation and tax benefits of conservation easements
  • Practical pointers on portability elections
  • Tactics for streamlining debt resolution after death
  • FinCEN residential real estate reporting requirements
8:30 am
Welcome and Introductions
8:35 am
Recent Developments in Estate Planning

Samuel G. Robertson, H. Wes Taylor

  • Federal estate and gift taxes – cases and rulings
  • Federal legislation, regulations, and reports
  • Wisconsin updates in legislation and caselaw
  • Relevant matters in other jurisdictions
9:50 am
Break
10:05 am
Charitable Contributions – Maximizing Deductions in 2025 and Beyond

Randy S. Nelson

  • Contemporaneous written acknowledgement trap
  • Qualified appraisal trap
  • Using donor advised funds
  • The new 2/37 haircut
  • Qualified charitable distributions from IRAs
10:55 am
Conservation Easement: A Guide to Preservation of Land

Melissa S. Kampmann

  • What is a conservation easement?
  • Requirements for a valid conservation easement
  • Tax benefits to conservation easements
11:45 am
Lunch (on your own)
1:00 pm
Portability Elections in the High-Exemption Era

Jamie B. Barwin

  • Common misconceptions about relaxed valuation
  • When filing for portability provides value
  • Considerations with blended families
  • Portability versus bypass trust strategies
1:50 pm
Debts and Creditor Claims After Death: What Wisconsin Lawyers Should Know

Alexis J. Witte

  • Process in probate
  • Debts and non-probate assets>
  • Impact of Marital Property Act
  • To probate or not: insolvent estates
2:40 pm
Break
2:55 pm
Key Issues in 2025 Tax Planning for Small to Medium Sized Estates

T. Samuel Azinger

  • Planning to optimize basis adjustments
  • Upward gifting
  • When to make a reverse QTIP election
  • Selecting the right powers of appointment
  • Avoiding GST tax for irrevocable trusts
3:45 pm
FinCEN Residential Real Estate Reporting Requirements

Cheryl A. Hipenbecker, Scott Hutchison

  • Identify which real estate deals must be reported to FinCEN
  • Clarify who is responsible for filing with FinCEN
  • Outline required details for a complete report
  • Highlight consequences for non-compliance and underreporting
4:35 pm
Program Concludes

PROGRAM CHAIRS & PRESENTERS

Melissa S. Kampmann
Ruder Ware, L.L.S.C. · Wausau
Randy S. Nelson
von Briesen & Roper, S.C. · Milwaukee

PRESENTERS

7 total
T. Samuel Azinger
O’Leary-Guth Law Office, S.C. · Mequon
Jamie B. Barwin
von Briesen & Roper, S.C. · Milwaukee
Cheryl A. Hipenbecker
Knight Barry Title, Inc. · Milwaukee
Scott J. Hutchison
Knight Barry Title, Inc. · Milwaukee
Samuel G. Robertson
Foley & Lardner LLP · Madison
H. Wes Taylor
Foley & Lardner LLP · Madison
Alexis J. Witte
von Briesen & Roper, S.C. · Milwaukee

Sponsored by

Interested in sponsoring this program? Find out more.

  • Confidently advise clients with the most current estate planning strategies
  • Gain practical tools for preserving wealth in small and modest estates
  • Maximize high exemptions with strategic portability elections
  • Sharpen your ability to resolve creditor issues after death
  • Provide clear guidance on charitable giving options to maximize deductions
  • Avoid costly penalties by ensuring compliance with new FinCEN obligations
  • Expand your planning toolkit to serve families across generations
  • Estate planning and probate lawyers
  • Elder law practitioners
  • Family lawyers
  • Tax lawyers
  • Insurance lawyers
  • Solo and small firm practitioners

Real Property, Probate and Trust Law Section Discount

Real Property, Probate and Trust Law Section members – save $25 on this seminar!*

*The $25 discount applies only to the in-person, live webcast, and webcast replay versions of this seminar – not to CLE OnDemand. RPPT members with Ultimate Passes, other CLE passes, or PINNACLE discounts are not eligible for this discount. The RPPT Section may discontinue this discount at any time.

Book Bonus!

Eckhardt’s Workbook for Wisconsin Estate Planners
Save 15% on the Eckhardt’s Workbook for Wisconsin Estate Planners.* This best seller is your source for mastering the increasingly complex subject of estate planning. Use discount code CA3615 when you order online or by calling (800) 728-7788.

*Discount applies to both print and digital Books Unbound editions of this title and cannot be applied to previous purchases. Offer valid through 12/31/26. For Books Unbound users, discount may be applied to purchase of individual Books Unbound title only and may not be used on the purchase of libraries. Discount cannot be combined with any other offers.