With the Oregon estate tax exemption remaining at $1,000,000, more estates are becoming subject to Oregon tax. Estate planners need to know how to advise their clients. This comprehensive program covers the basics of planning for Oregon taxable estates. Examine the elements of estate planning and aspects such as credit shelter trusts and marital deductions. Take a look at disclaimer planning, portability, and estate tax apportionment. Learn about Oregon taxation of nonresidents and non-Oregon assets and using gifting as an estate planning tool. Find out how to name a trust as a beneficiary of a retirement plan. Also included in the program is an hour of ethics for estate planning attorneys. Aimed at recent admittees and new lawyers, these topics build a foundation of knowledge regarding estate tax planning in Oregon. This program is also suitable for more experienced lawyers who plan nontaxable estates and would like to make the leap into taxable estates or those who need a refresher on Oregon taxable estate planning.
Cosponsored by the Estate Planning and Administration Section.
• Christopher Clark, The O’Neill Law Firm LLC, Portland
• Amelia Heath, Bank of America Private Bank, Seattle
• Peter Jarvis, Holland & Knight LLP, Portland
• Philip Jones, Duffy Kekel LLP, Portland
• Erin MacDonald, Karnopp Petersen LLP, Bend
• Melanie Marmion, Fitzwater Law LLP, Portland
• Ian Richardson, Gleaves Swearingen LLP, Eugene
• Barbara Smith, Heltzel Williams PC, Salem
• Robin Smith, Butcher & Smith Law LLC, Portland
• Margaret Vining, Davis Wright Tremaine LLP, Portland
• Eric Wieland, Samuels Yoelin Kantor LLP, Portland
6 Oregon Practice and Procedure credits and 1 Ethics (Oregon specific) credit
ID 58640, 11/15/2019
Complete by 11/15/2022 for Oregon credit
Download course materials (PDF)
Download MCLE recordkeeping form (PDF)
Please note that it may take up to 30 days after you complete an online seminar for it to appear on your online MCLE Compliance Report at www.osbar.org.