47th Annual Estate Planning Update 2026

Welcome Announcements

Recent Developments in Estate Planning

Samuel G. Robertson, H. Wes Taylor

• Federal estate and gift taxes — cases and rulings, including Spenlinhauer, Liberty Global, Keysight Technologies, and McDougall
• Federal legislation, regulations, and reports, including proposed Senate Bill 3975, which would allow qualified charitable distributions to donor-advised funds
• Wisconsin case law, including the 7th Circuit’s decision in Packaging Corp. of Am. Thrift Plan for Hourly Emps. v. Langdon
• Relevant matters in other jurisdictions, including millionaire taxes and similar laws proposed in other states

Break

Liability Issues for Fiduciaries and the Attorneys Who Represent Them

Randy S. Nelson

• Taxes of the Estate, Trust, and Decedent
• Available Protections
• Duty to Inform and Report
• Use of Consents and Releases

Estate Planning in the Age of Artificial Intelligence

Melissa S. Kampmann

• Representing fiduciaries who rely on artificial intelligence
• Practicing estate planning with artificial intelligence

Lunch (On your own)

Keeping Beneficiaries in the Dark? Drafting and Litigating Silent Trusts, Designated Representatives, and Information Rights

Caitlyn B. Sikorski

• Trustee’s duty to inform and report; Silent and partially silent trusts — overview of disclosure obligations and the legal framework permitting limited or restricted beneficiary information rights
• Designated representatives and representation; Drafting considerations — how representation mechanisms function and key drafting choices to balance privacy and enforceability
• Common litigation scenarios; Obtaining information in litigation — typical disputes arising from information restrictions and procedural tools used to compel disclosure
• Potential roadblocks; Strategies and solutions — practical challenges in enforcing or resisting information requests and approaches to resolving conflicts

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The Practical Case for Private Foundations: Legacy, Liquidity Events, and the Business Giving Platform

Thomas W. Moniz

• Private foundations as a working tool for successful business owners and families below the ultra-high-net-worth level
• Entity choice, formation, and Internal Revenue Service filing requirements
• Pre-sale contributions of closely held stock and post-sale contributions of cash
• Business giving platforms, including governance, budgeting, and distinguishing charitable giving from marketing expenses
• Excise tax traps and when a donor-advised fund, community foundation, or supporting organization may be a better option

Organ/Tissue Donation and the Advance Directive: What Estate Planning Attorneys Need to Know

Johanna J. Allex, Michael Anderson, PA

• Overview of the organ and tissue donation process and why it matters
• Federal and state laws governing organ and tissue donation
• Common myths and misinformation
• How and when to discuss organ and tissue donation with clients
• Intersection of the power of attorney for health care, the Uniform Anatomical Gift Act, and organ and tissue donation
• Addressing client questions and concerns about organ and tissue donation and end-of-life care

Program Concludes