SOURCE: American Law Institute Continuing Legal Education

American Law Institute Continuing Legal Education

March 05, 2014 09:32 ET

Creative Approaches and Thoughtful Strategies Highlighted in CLE on Planning for Large Estates

PHILADELPHIA, PA--(Marketwired - March 05, 2014) - American Law Institute Continuing Legal Education (ALI CLE) is pleased to announce its upcoming program, Planning Techniques for Large Estates, that will take place on April 23-25 at Omni Scottsdale Resort & Spa in Scottsdale, Arizona.

The more assets a client has, the more complex the estate plan may need to be because diversified assets lead to varying tax consequences. Thus, planning for large estates is a dynamic area of practice that only a sophisticated and well-educated attorney can master. Practitioners from across the country come to ALI CLE's Planning Techniques for Large Estates to achieve deeper understanding of the high-level issues and to stay competitive in this technically-demanding and strategy-dependent area of law.

Malcolm A. Moore, of Davis Wright Tremaine LLP in Seattle, Washington, co-planning chair of the program, explains, "The greater the number of assets (in particular non-liquid assets) a client owns, the more complex the estate plan may need to be. For the first time in years, there is tension between gift and estate tax, and income tax in large part because of the narrowing of the rate differential between income taxes and transfer taxes basis needs to be addressed in many instances."

This year's program will span three full days and will cover varying trending topics, including life insurance, wealthy U.S. families with foreign property, planning for retirement benefits, and a special focus on the 3.8% surtax on net investment income. Anticipated to be highlights of the program are the sessions titled, "Some of the Best Planning Ideas We See Out There in the 2014 Tax Environment for Clients Who Desire to Donate Their Cake to Their Family and Favorite Charitable Causes and Eat It Too" (presented by S. Stacey Eastland, Managing Director at Goldman Sachs & Co in Houston, Texas) and "Planning for Spouses with over $10 Million of Applicable Exclusion" (presented by Jeffrey N. Pennell, the Richard H. Clark Professor of Law at Emory University School of Law).

Moore explains the import of this year's program: "We are experiencing a paradigm shift in many ways regarding how we approach planning with clients." Registrants will benefit from learning these creative planning approaches as well as networking with experts and fellow practitioners, all against the backdrop of sunny Scottsdale, Arizona.

Planning Techniques for Large Estates offers more than 17 hours of CLE instruction, including one hour of ethics, and up to 21 CPE hours in Taxation. To register or obtain further information, click here.

About American Law Institute Continuing Legal Education (ALI CLE) 

ALI CLE is the continuing legal education group of the American Law Institute. ALI CLE, a non-profit organization, is committed to the work of promoting continuing professional education for lawyers throughout the United States and to creating standards to ensure quality and relevance in CLE programs. ALI CLE is constantly evolving to meet the needs of the legal profession, furthering a tradition of unparalleled service to lawyers. For more information go to

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Contact Information

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    Danielle Harkins
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    (215) 243-1662