PROGRAM CHAIRS & PRESENTERS
Melissa S. Kampmann
Ruder Ware, L.L.S.C.
Wausau
Randy S. Nelson
von Briesen & Roper, S.C.
Milwaukee
PRESENTERS
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
8:30 a.m. Welcome and Introductions
8:35 a.m. Recent Developments in Estate Planning
- Federal estate and gift taxes – cases and rulings
- Federal legislation, regulations, and reports
- Wisconsin updates in legislation and caselaw
- Relevant matters in other jurisdictions
Samuel G. Robertson, H. Wes Taylor
9:50 a.m. Break
10:05 a.m. Charitable Contributions – Maximizing Deductions in 2025 and Beyond
- Contemporaneous written acknowledgement trap
- Qualified appraisal trap
- Using donor advised funds
- The new 2/37 haircut
- Qualified charitable distributions from IRAs
Randy S. Nelson
10:55 a.m. Conservation Easement: A Guide to Preservation of Land
- What is a conservation easement?
- Requirements for a valid conservation easement
- Tax benefits to conservation easements
Melissa S. Kampmann
11:45 a.m. Lunch (on your own)
1:00 p.m. Portability Elections in the High-Exemption Era
- Common misconceptions about relaxed valuation
- When filing for portability provides value
- Considerations with blended families
- Portability versus bypass trust strategies
Jamie B. Barwin
1:50 p.m. Debts and Creditor Claims After Death: What Wisconsin Lawyers Should Know
- Process in probate
- Debts and non-probate assets>
- Impact of Marital Property Act
- To probate or not: insolvent estates
Alexis J. Witte
2:40 p.m. Break
2:55 p.m. Key Issues in 2025 Tax Planning for Small to Medium Sized Estates
- 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
T. Samuel Azinger
3:45 pm FinCEN Residential Real Estate Reporting Requirements
- 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
Cheryl A. Hipenbecker, Scott Hutchison
4:35 p.m. Program Concludes
- 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.