ESTATE PLANNING COUNCIL OF NORTH TEXAS

BREAKFAST MEETING 

WEDNESDAY, MAY 15, 2024

 7:30 A.M.-9:00 A.M.

(Breakfast served 7:30-8:00 a.m., Program 8:00-9:00)

GLENEAGLES COUNTRY CLUB (5401 West Park Blvd., Plano)

Registration Deadline: MAY 8 (5:00 p.m.)

REGISTRATION WILL NOT BE AVAILABLE AFTER THE REGISTRATION DEADLINE

ESTATE PLANNING IDEAS FOR CLEINTS

IN ANTICIPATION OF 2026

KIMBERLY LOVELAND

Sponsored by The Catholic Foundation, Happy Trust and Security National Bank

This presentation will offer an overview of the current gift and estate tax laws, historical analysis of prior transfer tax planning and laws, current planning in today’s environment with high-exemption amounts, advanced tax planning strategies to execute before 2026, plus advice for advisors who has clients concerned about the impact of the scheduled sunset of the federal estate and gift tax applicable exclusion amount. This presentation will address considerations for clients who have potential exposure if the law sunsets and present a risk benefit analysis of how to decide whether to use their temporary exclusion (now half of $13,610,000 for those who have not used exemption before) with some or all of their exemption now in order to “use or lose” the temporary exclusion before 2026.  This presentation will also explore various annual exclusion giving and charitable giving strategies that enhance clients’ transfer tax objectives as well as advanced estate planning techniques.  We will review the risks of exposure to estate tax versus the risk of not having sufficient assets in later years.  This presentation will highlight the importance of the time needed to prepare, reach out, and have in-depth conversations with potentially implicated clients.   We will address the importance of having and following a process of conducting and documenting solvency and sufficiency test procedures before moving forward with seriously discussing or implementing any large transfers for the client so that donor’s remorse doesn’t come for you or your clients. This presentation will highlight the importance of acting sooner rather than later, the preservation of estate and gift tax exemptions, the short-term window of opportunity potential sunset offers, and how proactive planning can put individuals in control of their own fate, rather than subject to the whims of Washington.

Kimberly N. Loveland is a founding partner and managing attorney of Loveland & Hurley PLLC, a full-service boutique estate law firm. Kimberly’s practice focuses on higher-net-worth estate planning and sophisticated family wealth transfer, serving clients needing estate planning, estate and trust administration, business succession, and asset protection.   Kimberly is licensed to practice law in Texas and Florida.  Kimberly received her J.D. and L.L.M. in Estate Planning from the University of Miami School of Law in Miami, Florida. Kimberly is Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization.

There are continuing education credits pending for this meeting. The handout (if applicable) will be available on the website under the document library a few days prior to the presentation.

REGISTER WITH THE LINK BELOW.

We would like to thank the following Sponsors for their support for 2023-2024: Argent Trust, Armanino, Communities Foundation of Texas, Frost Bank, Glast Phillips & Murray, Lindquist Eisenberg LLP, North Dallas Bank & Trust, PlainsCapital Bank, Regions Bank, Texas Bank & Trust, Security National Bank, The Catholic Foundation, Value, Inc, American National Bank & Trust, Texas Health Resources Foundation, Ozark Trust & Wealth, The Weeks Law Firm, Prosperity Bank, JP Morgan, Commerce Bank, Heritage Auctions, Happy Trust Company and Farmers National Company.

PAYMENT IS REQUIRED FOR REGISTRATION.

$30 - Member 

$40 - Guest 

TO PAY VIA CREDIT CARD:  follow these instructions:

Scroll down to “Register Now”

CLICK on “REGISTER NOW” 

Complete the contact information

1. Payment Method: click “Credit Card or PayPal”
2. REMEMBER TO FINALIZE PAYMENT THRU PAYPAL – YOU MUST COMPLETE THE STEPS BELOW FOR PAYMENT
3. Click “Pay Now”
4. “Pay with Debit or Credit Card”
5. “PayPal Guest Checkout”
6.  “Pay Now”
7. PLEASE NOTE:  YOU WILL RECEIVE A RECEIPT IMMEDIATELY FOLLOWING THE TRANSACTION – PLEASE PRINT FOR YOUR RECORDS

IMPORTANT: Sign in Sheets will not be available at the meeting. The continuing ed links are provided with registration receipt - save the links for the day of the meeting (submission deadline: 5/20/24). RECOMMENDATION: Save the links in a file/folder for easy access for the day of the meeting.