Track One – Electronic Wills: Because Paper is So 20th Century
Susan N. Gary | University of Oregon School of Law | Eugene, OR
The Uniform Law Commission has developed an Electronic Wills Act, in part to address a growing wave of state adoptions of e-will statutes. Like it or not, and most of us don't like it, estate planners need to understand how electronic wills may be executed and revoked and whether they will be given effect. This presentation will review the new uniform act and discuss the differences in statutes around the country.
Track Two – Oregon Update: Legislation, Cases, and Ethics
Philip N. Jones | Duffy Kekel | Portland, OR
This presentation will review the year’s developments affecting estate planning in Oregon,including legislation enacted by the 2019 Oregon Legislature, new cases decided by the Oregon appellate courts, and new rulings by the Oregon State Bar involving ethical issues in estate planning settings.
Track Three – Tax Planning with Nongrantor Trusts
William Friedman | Perkins Coie LLP | Seattle, WA
Though often viewed largely as estate planning tools, trusts can also play an important role in income tax planning. Following the passage of the Tax Cuts and Jobs Act of 2017, even those clients who are not currently subject to federal estate tax may be able to take advantage of nongrantor trusts to realize significant tax savings. This presentation will review the requirements for nongrantor trusts and discuss the planning opportunities they present, as well as some of the issues that can arise when implementing a nongrantor trust into a client’s estate and income tax planning.