ESTATE PLANNING COUNCIL OF NORTH TEXAS

BREAKFAST MEETING 

WEDNESDAY, NOVEMBER 18

Breakfast served 7:30-8:00 a.m.

Program 8:00-9:00 a.m.

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

Registration Deadline: NOVEMBER 10 (5:00 p.m.)

REGISTRATION WILL NOT BE AVAILABLE AFTER THE REGISTRATION DEADLINE

WALK-INS ARE NOT GUARANTEED A MEAL. CASH OR CHECK AT THE DOOR

Member: $30

Guest: $40

Rethinking Estate Planning for Almost Everyone, i.e.

Those Not Certain to Pay Death Tax

PHIL LINDQUIST

Sponsored by Texas Bank & Trust and Lindquist Eisenberg LLP

Tax-sensitive estate planning techniques were born out of an environment where exemptions were relatively small as compared to the value of many clients’ estates, and the expected value of the estates of many of the clients’ descendants.  This led to planning with trusts and other techniques that would keep assets out of taxable estates for as long as possible.  But with exemptions that are now $15 million (adjusted for inflation after 2026) per spouse and statutorily permanent, planners typically are no longer dealing with exemptions that are limited as a practical matter.  So general powers of appointment are often now a tax-savings tool. Income tax considerations are usually more important than transfer tax considerations.  Quality planning increasingly emphasizes flexibility, including (a) the post-mortem ability to move assets in and out of a taxable estate and (b) in pushing out as late as possible whether you want to use the marital deduction.  Grantor trusts can, and should, be used aggressively to save income taxes, without concern for estate tax inclusion.  The world of planning has fundamentally changed.

.After graduating from Southern Nazarene University with a B.S.in Accounting (summa cum laude), Phil Lindquist received a J.D. (with honors) from the University of Texas.  The first seven years of his practice were as a tax associate in major law firms where he developed a broad tax background.  Beginning in 1990, Phil limited his practice to the trust and estates area.  He is Board Certified in Estate Planning & Probate Law by the Texas Board of Legal Specialization and a Fellow in The American College of Trust and Estate Counsel,  where he is an active committee member.  He is listed in The Best Lawyers in America under both Trusts & Estates and Litigation – Trusts & Estates.  While about half of his experience is with large firms, he is again practicing with a boutique firm (Lindquist Eisenberg) focused on sophisticated trust and estates work. His hobbies include travel.  He and Debbie have been to 49 states at least twice, all 50 state capitols and 39 foreign countries).  They are also fans of auto racing, having been to all of the American tracks where NASCAR has hosted a Cup race since 1989 (37 of them).  His other hobbies include cars, politics, economics, current events, theology, and being a fan of the Dallas Mavericks.

Continuing education credit for attorneys, accountants and financial planners is approved for this meeting. The handout will be available on the website under the document library a few days prior to the presentation.

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We would like to thank the following Sponsors for their support for 2026-2027: Argent Trust, Armanino, Communities Foundation of Texas, Frost Bank, Glast Phillips Murray Zopolsky, Lindquist Eisenberg LLP, NDBT, Regions Bank, Texas Bank & Trust, The Catholic Foundation, Value, Inc, American National Bank & Trust, Texas Health Resources Foundation, Prosperity Bank, Heritage Auctions, Wealth Advisors Trust Company, Happy Trust Company

IMPORTANT: Sign in Sheets will not be available at the meeting. The continuing ed links are provided with receipt - save the links for the day of the meeting 

PAYMENT IS REQUIRED AT TIME OF REGISTRATION

$30 - Member 

$40 - Guest 

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