54 Annual th

Estate Planning Seminar

The Northwest’s Most Comprehensive Estate Planning Event

Washington State Convention and Trade Center

Sixth Floor, Ballrooms A, B and C
On Pike Street, Between 7th and 8th Avenues, Seattle

Thursday and Friday, October 1 and 2, 2009

Sponsored by the Estate Planning Council of Seattle and the Washington State Bar Association
Presented in cooperation with the Alaska Bar Association and the Utah State Bar

CLE
The Innovator in Legal Education TM
Utah State Bar
THE ESTATE PLANNING EVENT OF THE YEAR
Receive updates in all major areas of estate planning On
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• The most comprehensive updates 41 Exhibitors in our Exhibit Hall

During both days of the program, make the Exhibit Hall the center
• A spectacular faculty of nationally and locally of your networking opportunities. Visit our exhibitors to learn more
about services and products of interest to estate planning professionals,
renowned speakers meet with other attendees, enjoy refreshments, and enter to win
great door prizes!
• Incomparable networking opportunities

• A unique opportunity to pose questions to faculty

in our Meet the Speakers Room

• Cutting-edge issues facing estate planners

Meet the Speakers Forum

Our celebrated speakers will be available in Room 601 after
their presentations for informal discussion about their topic
and to answer your questions.

21Timely Topics for Your Benefit Lodging

Gain a better understanding of developments on the federal level A limited number of rooms are available through lodging
and other cutting-edge issues facing estate planners – such as blocks. Contact the Sheraton Seattle Hotel or the Paramount
Estate Planning in an Era of Lost Value. Hotel directly, mentioning the Washington State Bar Association
room block. Where applicable, an early departure fee or
resort charge may be assessed.

For Sheraton Seattle Hotel: 1-888-627-7056; ask for reservations;

rates begin at $159 + taxes per night for single/double
occupancy – cutoff date August 31, 2009.

For Paramount Hotel: 206-292-9500; ask for reservations;

rates begin at $155 + taxes per night for single/double
occupancy – cutoff date September 1, 2009.

Reservation requests after the cutoff dates are subject to space

and rate availability.

Special Thanks to the Following Sponsors:

Bronze Sponsor Thursday Lunch Sponsor Thursday Afternoon Break Sponsor Friday Coffee Service Sponsor
Washington Archives Management West, A Thomson Reuters business The Seattle Foundation Wells Fargo Private Bank

Friday Lunch Sponsor Friday Afternoon Break Sponsor Audio Visual Services Support Sponsor
Union Bank, N.A. The Washington Trustee Ltd. Pacific Portfolio Trust Company

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 session will focus on the federal income, estate, and gift tax
DAY ONE developments relevant to individuals and small businesses.
Professor Samuel A. Donaldson – Director, Graduate Program in
Thursday, October 1, 2009 Taxation, University of Washington School of Law; Of Counsel,
Perkins Coie LLP, Seattle
6:45 a.m.
Check-in for Pre-registrants • Walk-in Registration 12:05 p.m.
Begins • Distribution of Coursebooks • Sign-in for Lunch Served in Room 6E • Dessert Served in Exhibit Area
Selected Professions on Attendance Sheets • Exhibit
We recognize and thank our Thursday Lunch Sponsor:
Hall Opens • Coffee and Pastry Service
West, A Thomson Reuters business
Due to anticipated crowds, we encourage you to arrive by
7:15 a.m. for check-in. 1:15 p.m.
We recognize and thank our Bronze Sponsor: The Morning After: Avoiding Tax Surprises in
Washington Archives Management T&E Settlements
Key Features: Without knowing the tax consequences of settlements
We recognize and thank our Audiovisual Services Support Sponsor: among trust and estate fiduciaries, beneficiaries and the IRS, you
Pacific Portfolio Trust Company do not know how much your client has won or lost. This session will
review the potential gift, estate and GST tax aspects of settlements
8:00 a.m. in such contests, including a review of significant changes in the
Welcome and Introductions by Co-chairs rules governing deductions under Section 2053.
Julie Green, CLU (Chair) – Wealth Management Advisor, Julie K. Kwon – Stanford University, Stanford, CA
Northwestern Mutual Financial Network, Seattle
Kirstin L. Humann (Co-chair) – Fahlman, Olson & Little, 2:15 p.m.
PLLC, Seattle Family Investment Partnerships: Structure, Design,
Issues and Problems Beyond the Valuation Discount
8:15 a.m. Key Features: Family limited partnerships are the most popular
Charitable Remainder Trusts—Avoiding Bad Heir Days estate planning vehicle today, but valuation discounts may become
and Near-Death Tax Experiences a thing of the past (at least with respect to passive assets). This
Key Features: A whirlwind tour of charitable remainder unitrusts presentation will discuss how partnerships can be used to
and annuity trusts. How to choose wisely among these plans; also commingle and manage liquid investments of families, beyond the
terminating existing trusts and donating the remaining life interest valuation discount. It will discuss alternative design and structures
or dividing the assets between the income beneficiary and the from the typical single class ownership structure to more exotic
charity; plus pitfalls to avoid—or once you have fallen in, how to structures that would include series, qualified preferred, guaranteed
climb out. interests, etc. It will discuss a myriad of securities law, partnership
Conrad Teitell – Principal, Cummings & Lockwood, LLC, tax, income tax, and transfer tax (specifically Chapter 14) issues,
Stamford, CT along with the investment advantages and disadvantages of each
type of structure.
9:15 a.m. Paul S. Lee – National Managing Director, Bernstein Global
Estate Planning in an Era of Lost Value Wealth Management, New York, NY
Key Features: Clients usually enter into estate planning transactions
on the assumption that asset values will rise. But values do not 3:00 p.m.
always rise; they sometimes decline precipitously. This presentation Break in Exhibit Hall
will address ways you can help clients adjust their estate plans to
We recognize and thank our Thursday Afternoon Break Sponsor:
accommodate a loss in value of assets as well as the opportunities
The Seattle Foundation
presented by historically low values. Topics covered will include
gifts, disclaimers, effects of declining values on tax-driven formulas,
3:20 p.m.
and substituting assets in trusts.
Washington State Recent Developments
M. Read Moore – McDermott Will & Emery LLP, Chicago, IL Key Features: This presentation will update you on those Washington
10:15 a.m. cases you missed reading this year but which may affect your
Break in Exhibit Hall practice. Also, highlights of new statutes from the Washington
State Legislature that affect your practice will be discussed. Recent
10:35 a.m. trends will be identified and practice tips will be shared.
Federal Tax Update Janis Rieke Cunningham – Perkins Coie LLP, Seattle
Key Features: Stay current with this recap of the major cases,
rulings, legislation, and regulations from the past 12 months. This (Day One continued next page)

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(Day One continued)
4:20 p.m.
DAY TWO
A Guide Through the Minefields: Retirement Plan Friday, October 2, 2009
Issues for the Estate Planner
Key Features: Estate planning for retirement plan benefits involves
7:15 a.m.
a unique interplay of estate tax issues, income tax issues and
Sign-in for Selected Professions • Late Check-in for
required distribution issues to which is added concerns about
prohibited transactions and unrelated business taxable income
Pre-Registrants • Walk-in Registration Continues •
with alternative investments. This presentation will examine Distribution of Course Books • Exhibit Hall Opens •
specific areas concerning the interplay of these various tax issues Coffee and Pastry Service
in developing estate plans that will be beneficial to our clients in We recognize and thank our Bronze Sponsor:
achieving their goals, with a particular emphasis on the use of Washington Archives Management
trusts and marital deduction planning with retirement plan benefits,
and dealing with alternative investments and other lifetime issues We recognize and thank our Friday Coffee Service sponsor:
our clients may struggle with in dealing with their retirement Wells Fargo Private Bank
benefits.
Kathleen R. Sherby – Bryan Cave LLP, St. Louis, MO 7:55 a.m.
Opening Remarks by Program Chairs
5:25 p.m. Julie Green, CLU (Chair) – Wealth Management Advisor,
Adjourn for Day and Sign-Out Sheets for Selected Northwestern Mutual Financial Network, Seattle
Professions, Including Oregon and Washington Insurance Kirstin L. Humann (Co-chair) – Fahlman, Olson & Little,
PLLC, Seattle
54th Annual Estate Planning Seminar Advisory Board
Joan S. Albee • Christopher P. Cline • Samuel A. Donaldson •
8:00 a.m.
Julie Green • Kirstin L. Humann • Stephan R. Leimberg •
Practical Asset Protection Planning
Key Features: Asset protection planning is an ever increasing
Malcolm A. Moore • M. Read Moore • John R. Price
aspect of estate planning for clients. This presentation will use
the case study approach to analyze practical ways to build asset
protection planning into clients’ estate plans.
About WSBA-CLE Nancy G. Fax – Pasternak & Fidis, P.C., Bethesda, MD
The WSBA-CLE mission is to provide the highest quality continuing
John A. Terrill II – Heckscher, Teillon, Terrill & Sager, P.C.,
legal education programs and products that promote learning, Philadelphia, PA
enhance skills and inspire high standards of practice.
The Continuing Legal Education Department of the Washington
9:00 a.m.
State Bar Association has served the legal profession for more than Life Insurance in Estate, Business, Employee Benefit,
30 years. We are the largest CLE provider in the state, delivering and Charitable Planning: Recent Developments
year-round education for a variety of experience levels. Key Features: EOLI Sec. 101(j), Rev. Rul. 2008-42, Split-Dollar,
Waldman v. Maini, Cochran v. Key Bank and other key cases and
rulings will be examined.
Stephan R. Leimberg - Leimberg Information Services, Inc.,
About the Estate Planning Bryn Mawr, Pa.
Council of Seattle
One of the primary missions of our organization is to inform the 10:00 a.m.
public on estate planning matters and issues that confront us all. Our Break
website ([Link]) gives you access to unbiased information
about estate tax planning strategies, wills, trusts, business succession 10:20 a.m.
and other topics that impact your personal estate plan. The Council is Getting Family Business Owners Off the Dime: How to
composed of local attorneys, CPAs, trust officers, insurance professionals, Get Them Started on Estate and Succession Planning.
financial planners and members of the planned giving community Key Features: One of our greatest challenges is to get family
whose professional careers have all been centered around helping business owners to engage in thoughtful estate and succession
individuals achieve their estate planning goals. Through our site you
planning. Get them started and it’s easier to keep them going.
can access any of our professionals. More importantly, you can access
This presentation will address “low hanging” fruit relating to the
resources that can be helpful to you as you work through these complex
issues. We are pleased to provide this as a service to the local community
planning and drafting of estate and succession planning documents
and appreciate any feedback you may want to provide. and common mistakes in buy-sell agreements.
Eric A. Manterfield – Krieg DeVault, LLP, Indianapolis, IN

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11:05 a.m. 2:15 – 2:20 p.m.
Family Business Succession: Expanding Our Services MOVE BETWEEN CONCURRENT SESSIONS
Key Features: Family business succession is an intense drama
unfolding on a wide stage. The estate advisor is a key player 2:20 PM OFFERINGS - Please indicate your concurrent
whose role is best performed with broad grasp of the complex session preference on the registration form
plot. Scenes from three real life family business dramas encourage
a wide-angle view of the succession process. Each drama has a
#4 Prudent Practices for Investment Fiduciaries
happy (enough) ending,
Key Features: The Foundation for Fiduciary Studies has outlined
Gerald LeVan – Upchurch Watson White & Max, Maitland, FL 22 practices that are quickly becoming the prevailing standard for
investment fiduciaries. The practices are substantiated by legislation,
12:05 p.m. case law, opinion letter and can be used as a roadmap in reducing
Lunch Served in Room 6E • Dessert Served in Exhibit Area personal liability. The presentation covers what is necessary to
We recognize and thank our Friday Lunch Sponsor: demonstrate prudence in managing investment decisions.
Union Bank, N.A. Greg Headrick – Managing Partner, Northwest Asset Management,
Mercer Island
CONCURRENT SESSIONS
(You may move from one track to the other during the Or
afternoon sessions.)
#5 Dynasty Trusts: How to Use Them in the Real World
1:15 PM OFFERINGS - Please indicate your concurrent Key Features: For years, estate planners have been emphasizing
tax savings, often at the expense of exploring the most important
session preference on the registration form
issues in a client’s life. This program will look at the ways in which
we can improve our approach to estate planning, focusing as an
#1 Ethics and Estate Planning (to be repeated, below) example on the use of the dynasty trust, traditionally used as a tax
Key Features: Recent ethics and malpractice decisions in
savings device but more useful as a way to enact a family’s long-
Washington and around the country that may affect your estate
term vision for wealth.
planning and probate practice. The presentation will also include
Christopher Cline – Wealth Management Director, Wells Fargo,
a survey of important rule changes affecting this area of practice
and will explore unauthorized practice activity in the estate Portland, OR
planning area.
Or
Professor Thomas R. Andrews – University of Washington School
of Law, Seattle
#6 Elder Law Matters: Medicaid; Special Needs
Or Planning in a Challenging Economy
Key Features: The applicable Medicaid provisions of the 2005
#2 Common Mistakes in Business Succession Planning Deficit Reduction Act have significantly impacted Medicaid
Key Features: This session will examine difficult issues and common planning for seniors. While estate planning for seniors must still
mistakes practitioners make in business succession planning and consider Medicaid issues, more traditional means of meeting long
use cases such as Lauder, Rudolph, McClendon, Arns, Blatt, and term care needs must now take priority. The 2008 revisions to
Blount to illustrate creative solutions and quality control checklists. the Social Security Programs Operations Manual System (POMS)
have greatly impacted special needs planning for the elderly and
Stephan R. Leimberg – Leimberg Information Services, Inc.,
disabled populations. Attention to detail and individual versus
Bryn Mawr, PA form drafting are critical in a contracting economy if coordination
of shrinking public benefits with limited private resources remains
Or
the goal. This session will update you on current alternatives in
planning for benefit coordination for seniors and individuals with
#3 Exemption Rises; Net Worth Declines. How We disabilities.
Help Our Clients in This New Environment
William Dussault – Dussault Law Group, Seattle
Key Features: Estate Planning is more than just tax planning,
especially in our current macroeconomic climate. This presentation
will examine important planning strategies and non-tax issues for 3:05 p.m.
all clients, with a focus on planning for those with estates that are Break in Exhibit Hall
below the current $3.5 million federal estate tax exemption. We recognize and thank our Friday Afternoon Break Sponsor:
Brinette Bobb Rounds – Director of Estate and Financial Planning, The Washington Trustee Ltd.
Berntson Porter & Company PLLC; Managing Member, Oak
Street Law Group, PLLC, Bellevue (Day Two continued next page)

5
(Day Two continued ) 4:25 – 4:30 p.m.
MOVE BETWEEN CONCURRENT SESSIONS
3:25 PM OFFERINGS - Please indicate your concurrent
session preference on the registration form 4:30 PM OFFERINGS - Please indicate your concurrent
session preference on the registration form
#7 Oregon Hot Topics/Developments Update
Key Features: The Oregon legislature was busy this year. Come
#10 Disclaimers and Post-Mortem Estate Planning:
find out about Oregon’s new elective share statute, the interstate
Opportunities; Strategies; Requirements and Pitfalls
guardianship act, some useful technical fixes for Oregon’s
Key Features: This presentation will focus on techniques the estate
Uniform Trust Code, and other legislative changes. We’ll also talk
planning professional may want to incorporate in a client’s estate
about what the Oregon courts have been doing this year and
plan to create post-mortem planning options and opportunities
maybe take a peak at some legislative projects already underway
using disclaimers and other techniques designed to respond to
for 2011.
changes in estate tax laws as well as the client’s circumstances.
Professor Susan N. Gary – University of Oregon School of Law, Pamela McClaran – Foster Pepper PLLC, Seattle
Eugene, OR
Or
Or

#8 Ethics and Estate Planning # 11 Successful Management of a Small Firm Estate

(Repeat of session at 1:15 p.m.; see 1:15 Key Features) Planning Practice: General Advice Along with Tips for
Professor Thomas R. Andrews – University of Washington School Survival in Challenging Economic Times
Key Features: Running a successful solo or small firm estate
of Law, Seattle planning practice can be challenging in the best of times, and
overwhelming in difficult economic conditions. This presentation
Or
will offer tips and strategies to help you develop and maintain a
practice that serves your clients well and meets your goals.
#9 Burning Questions (and Even Hotter Answers)
Stacey L. Romberg – Attorney at Law, Seattle
About Grantor Trusts
Key Features: Although the grantor trust is a central component
Lori K. Rath – Rath Law & Mediation PLLC, Seattle
of many estate plans, there remain many unanswered questions
about how they work and how best to utilize them. This session 5:20 p.m.
attempts to answer some of these questions, including: Is it possible Adjourn • Complete Evaluation Forms • Sign-Out for
to “toggle” between grantor trust status and nongrantor trust Selected Professions on Attendance Sheets, including
status? When would one want to exercise a power to substitute Oregon and Washington Insurance
assets? What happens when the grantor dies?
Professor Samuel A. Donaldson – Director, Graduate Program
in Taxation, University of Washington School of Law;
Of Counsel, Perkins Coie LLP, Seattle

THE DISTINGUISHED FACULTY

Tom Andrews is a Professor of Law at the Bar, a current member of the Washington of Oregon Estate Planning and Probate Code
University of Washington School of Law, where Practice of Law Board, a former member of the Annotated, published by Thomson/West, five
he has taught since 1985. He teaches courses Washington State Bar Disciplinary Board, an Tax Management Portfolios (covering trustee
in professional responsibility, property, trusts and academic fellow of ACTEC, and a member of investments, dynasty trusts, disclaimers and
estates, and community property. His principal the Estate Planning Council of Seattle. powers of appointment) and is the author of an
research interests are the regulation of the legal upcoming American Bar Association book on
profession, decedents’ estates, and marital Christopher P. Cline is Wells Fargo Bank’s trustee investments. Chris is the Past President
property law. He received his law degree Regional Wealth Management Director for of both the Portland Estate Planning Council
from the University of Pennsylvania Law School Oregon and Southwest Washington. Based in and the Oregon State Bar’s Estate Planning and
(1979), holds a Master of Arts degree from Portland, he leads a team of trust and wealth Administration Section.
Northwestern University (1973) (Philosophy/ planning professionals. Chris is a fellow of the
ethics), and a Bachelor of Arts degree from American College of Trust and Estate Counsel, Janis Rieke Cunningham is a partner in the
the University of Pittsburgh (1969). Professor a former adjunct professor at Lewis & Clark Law law firm of Perkins Coie LLP and Chair of the
Andrews is a member of the Washington State School, Portland, Oregon. Chris is the author Personal Planning Group. Her practice includes

6
estate planning for individuals and family Law Attorneys (NAELA). He speaks frequently for private clients and institutions. Greg is
groups and trust and probate administration. on all legal topics of concern for the elderly a member of the Investment Management
Ms. Cunningham is a Fellow of the American and disabled communities and is the originator Consultants Association (IMCA) and Financial
College of Trust and Estate Counsel; past Chair of the Special Needs Trust used for public Planning Association (FPA). He has received
of the Washington State Bar Real Property, benefits coordination and preservation. Mr. the Certified Financial Planner (CFP), Certified
Probate and Trust Section; Past-President of the Dussault is the founder and senior shareholder Investment Management (CIMA), as well as the
Executive Committee of the Estate Planning of the Dussault Law Group, in Seattle, Accredited Investment Fiduciary Analyst (AIFA)
Council of Seattle; past Chair of the Seattle- Washington. certifications. He holds the Series 7, 63, 65
King County Real Property, Probate and Trust and Insurance licenses. Greg is a Trustee and
Section; and a past lecturer on community Nancy G. Fax is a shareholder with the Chair of the Finance Committee for University
property at the University of Washington School firm of Pasternak & Fidis, P.C. in Bethseda, Child Development School and serves as the
of Law. Ms. Cunningham is a graduate of the Maryland. She has a comprehensive estate Treasurer on the Advisory Board of Southwest
University of Washington Law School, Order planning practice and handles all aspects of Boys and Girls Club.
of the Coif, and a past Editor-in-Chief of the estate and trust administration. She is a Fellow
Washington Law Review. She clerked for the and a member of the Board of Regents of the Kirstin L. Humann is a partner at Fahlman
Honorable Eugene A. Wright, U.S. Court of American College of Trust and Estate Counsel Olson & Little, PLLC in Seattle, Washington.
Appeals for the Ninth Circuit. (ACTEC) and she serves as Chair of ACTEC’s Her practice includes estate planning,
State Laws Committee. Ms. Fax is the author business succession planning, and tax-exempt
Samuel A. Donaldson [J.D. University of of Maryland Estate Planning and Probate Laws organization law. For 20 years she has
Arizona; LL.M. (Taxation) University of Florida] Annotated, published by Thomson West, and is counseled clients on tax, trust and estate,
is a Professor at the University of Washington a regular speaker on estates and trusts topics at charitable giving, real estate, and corporate
School of Law in Seattle, Washington. He professional programs. law matters. She is experienced in developing
is the Director of the law school’s Graduate family succession and business succession
Program in Taxation. Professor Donaldson Professor Susan N. Gary holds the Orlando J. estate plans, as well as establishing family
teaches a number of tax and estate planning and Marian H. Hollis Chair at the University limited liability companies, insurance and
courses. He also teaches courses in the of Oregon School of Law. Before entering personal residence trusts, generation-skipping
areas of commercial law and professional academia she practiced with Mayer, Brown & trusts, and other strategies to transfer family
responsibility. Professor Donaldson is a four-time Platt in Chicago, and with DeBandt, van Hecke wealth and reduce federal estate and gift
recipient of the Philip A. Trautman Professor & Lagae in Brussels. Prof. Gary is an Academic taxes. Kirstin’s background includes experience
of the Year award from the School of Law’s Fellow of the American College of Trust and in establishing charitable giving plans
Student Bar Association. He is currently Of Estate Counsel, Chair-Elect of the Estate including charitable lead trusts, charitable
Counsel with the Seattle office of Perkins Planning and Administration Section of the remainder trusts, charitable gift annuities, and
Coie LLP and is an Academic Fellow of the Oregon State Bar, and Reporter for the Uniform private foundations. Prior to joining Fahlman
American College of Trust and Estate Counsel Law Commission’s Drafting Committee on the Olson & Little, PLLC she served as General
(ACTEC). A member of the Bar in Washington, Uniform Prudent Management of Institutional Counsel to one of America’s leading non-profit
Oregon, and Arizona, he is the author of the Funds Act. Her teaching and research corporations and as Associate Chief Counsel
Thomson-West casebook, Federal Income interests include nonprofit organizations, to the National Office of the American Cancer
Taxation of Individuals, a co-author of the trusts and estates, estate and gift tax, and Society. Ms. Humann has been a speaker at
Price on Contemporary Estate Planning treatise estate planning. She has written about the local, national, and international conferences
published by CCH, and a co-author of Federal definition of family for inheritance purposes, the focusing on tax-exempt organization issues.
Wealth Transfer Taxes, a reference published regulation of charities, and the use of mediation She is a graduate of the University of
by Thomson-West. Professor Donaldson has to resolve disputes in probate. Washington and Baylor University School of Law.
served as the Harry R. Horrow Visiting Professor
of International Law at Northwestern University Julie Green, CLU, is a Wealth Management Julie K. Kwon is a Philanthropic Advisor
and as a Visiting Assistant Professor at the Advisor with Northwestern Mutual Wealth with Stanford University. Julie works with the
University of Florida Levin College of Law. An Management Company in Seattle, WA. Her University’s counsel and Office of Development
amateur crossword constructor, his puzzles career with Northwestern began 20 years to manage charitable trusts, complex bequests
have been published in The New York Times, ago. Julie’s practice includes representing and gifts and collaborates with donors and
The Chronicle of Higher Education, and Northwestern Mutual Wealth Management their professional advisors to fulfill donors’
USA Today. Company, Northwestern Mutual Life Insurance charitable objectives. She is the Vice-Chair of
Company, Northwestern Mutual Investment the Income and Transfer Tax Planning Group
William E. Dussault received his J.D. from Services and CCi, a compensation consulting of the American Bar Association Real Property,
the University of Washington School of Law company for small businesses. She works Trust & Estate Section, and is a past chair of
in 1972 and is a member of the American, closely with clients and their other advisors in the Estate and Gift Tax Committee and past
Washington State, Colorado and Seattle- developing comprehensive long-range financial co-chair of the Generation-Skipping Transfer
King County Bar Associations. His practice accumulation, security and transition plans. Tax Committee of the Section. Prior to joining
emphasizes the rights of persons with Julie is a qualifying member of the prestigious Stanford University in California, she was a
disabilities. He has served as Vice-Chair Million Dollar Roundtable as well as a partner in the Private Client Department of
of the American Bar Association Family member of the Seattle chapter of the Women’s McDermott Will & Emery LLP; a Director in
Law Committee on Mental Disability, The President’s Organization. She volunteers within the Wealth Management Group of Bernstein
Association for the Severely Handicapped Northwestern Mutual, her local financial Global Wealth Management, and fiduciary
(TASH), and as an advisor, Board member or services and estate planning communities, her counsel and Legacy Planner for the Midwest
national Committee member to the National church and other non-profit organizations in the Region for Bessemer Trust Company. She is
ARC, Autism Society of America, United Seattle area. admitted to the California and Illinois bars, and
Cerebral Palsy, Downs Syndrome Congress received her J.D. from Yale Law School and her
and the Brain Injury Association of America. Greg Headrick has worked in the financial B.A. from Stanford University.
He is the founding President of the Washington industry since 1992. He focuses on wealth
Chapter of the National Association of Elder management and investment consulting (The Distinguished Faculty continued on page 8)

7
(The Distinguished Faculty continued) Eric A. Manterfield is a partner with the Stacey L. Romberg has practiced law for
Indianapolis law firm of Krieg DeVault LLP, twenty one years, and is enjoying her tenth
Paul S. Lee is a National Managing Director where he concentrates his practice in estate year of business in her own Seattle office.
of Bernstein Global Wealth Management. He planning and charitable giving by high net Ms. Romberg’s practice concentrates estate
received his J.D. degree, with honors, from worth individuals and in family business planning, probate and business law. Ms.
Emory University School of Law, where he was succession planning. He is a Fellow of the Romberg was a 2008 Nominee for the
Notes and Comments Editor of the Emory Law American College of Trust and Estate Counsel Women Business Owner’s Excellence Award,
Journal. He was the recipient of the Georgia and taught estate planning as an Adjunct and has been recently recognized as a 2009
Federal Tax Conference Award for Outstanding Professor of Law at Indiana University for thirty Five Star Wealth Manager (Seattle Magazine)
Tax Student and the Ernst & Young Award for years. His article entitled “Estate Planning for and as Seattle’s Best Business Attorney for
Tax and Accounting. He also received an Couples in a Second Marriage” received the Women ([Link]). For more information,
LL.M. in Taxation from Emory University. Prior national 2009 Burton Award for Distinguished please visit [Link].
to joining Bernstein, he was a partner in the Legal Writing.
Atlanta-based law firm of Smith, Gambrell & Brinette Bobb Rounds is the Director of Estate
Russell, LLP. Mr. Lee is a frequent lecturer and Pamela McClaran is the Chair of the Estate and Financial Planning at Berntson Porter
panelist on investment planning, tax and estate Planning Practice Group at Foster Pepper PLLC. & Company, Bellevue, Washington, and is
planning. He has lectured at the Heckerling Ms. McClaran focuses her practice on estate the Managing Member of Oak Street Law
Institute on Estate Planning, ACTEC National planning with an emphasis on family business Group, PLLC, Bellevue Washington. She has
Meeting, Southern Federal Tax Institute, Notre planning. She received her law degree a comprehensive estate planning practice
Dame Tax and Estate Planning Institute, USC from the University of Washington School that emphasizes creating and implementing
Institute on Federal Taxation, ABA Joint National of Law, where she was on the Washington individualized estate plans, forming and
CLE meeting, National Association of Estate Law Review and was made a member of administering closely held businesses,
Planners & Council Annual Conference, Estate The Order of the Coif. Ms. McClaran is a including developing succession plans for
Law Institute and AICPA Conference on Tax fellow of the American College of Trust and such businesses, preparing and negotiating
Strategies for the High-Income Individual. His Estate Counsel. She is a past member of the prenuptial and nonmarital agreements,
articles have been published by Major Tax executive committee of the Real Property, establishing and administering charitable
Planning, Trusts & Estates and Emory Law Journal. Probate and Trust Section of the Washington trusts and entities, representing fiduciaries and
State Bar Association. Ms. McClaran frequently administering estates and trusts. She received
Gerald Le Van chairs the Family Business addresses professional and community groups her J.D., summa cum laude, from Seattle
and Wealth Mediation Group of Upchurch, on estate planning and related issues. University School of Law and her M.B.A. from
Watson, White and Max, a Florida-based M. Read Moore is a partner in the international the Albers School of Business and Economics
mediation firm. He is a Fellow of the American law firm of McDermott Will & Emery LLP and at Seattle University. She serves on the Board
College of Trust and Estate Counsel, the works out of the firm’s Chicago office. As a of Directors for the Eastside Domestic Violence
International Academy of Estate and Trust Law member of the firm’s Private Client Department, Program, and is a member of the Children’s
and the Family Firm Institute. His books include: Read’s practice emphasizes all aspects of Legacy Council of the Children’s Hospital
Healthy Wealth in Families and The Survival estate planning, estate and trust administration, Foundation, the YWCA Planned Giving
Guide for Business Families. He resides in Black and related tax controversies. Read is a Committee, and the East King County Estate
Mountain, NC. Fellow of The American College of Trust and Planning Counsel.
Estate Counsel and is a member of the United
Stephan R. Leimberg is CEO of Leimberg Kathleen R. Sherby is a member of the
Kingdom-based Society of Trust and Estate
Information Services, Inc. (LISI), an e-mail Private Client Group and the Tax Advice and
Practitioners (STEP). Read is also a member of
and database service providing information Controversy Group, and Leader of the Fiduciary
the editorial board of Estate Planning magazine
and commentary on tax cases, rulings, and Litigation Team for Bryan Cave LLP in St. Louis,
and served as Editor of the ACTEC Journal.
legislation for financial services professionals, Missouri, where she has practiced for over 30
Read is an active member of the bars in Illinois,
CEO of Leimberg and LeClair, Inc., an estate years. She is a Fellow the American College
California, Oregon and Washington. A native
and financial planning software company, of Trust and Estate Counsel, has served as
of Seattle, Washington, Read received his
and President of Leimberg Associates, Inc., a a Regent of the College, and is currently the
B.A. magna cum laude from Rice University
publishing company. He is editor of Keeping Chair of its Employee Benefits in Estate Planning
in 1987, where he was elected to Phi Beta
Current, a quarterly publication of the Society Committee. She has chaired the Probate and
Kappa. Read received his J.D. in 1990 from
of Financial Service Professionals. Leimberg Trust Committee of the Missouri Bar, the Probate
the University of Virginia School of Law, where
is co-creator of NumberCruncher, QuickView, Section of the Bar Association of Metropolitan
he was a member of the Editorial Board of the
DeCoupleCruncher, and Life Settlement St. Louis and has served as president of the
Virginia Law Review.
NumberCruncher Software. He is lead author Estate Planning Council of St. Louis. She has
of the 10-book Tools and Techniques Series, Lori Rath is a solo practitioner with a practice served as the Vice President of Finance of
co-author, with Howard Zaritsky, of the classic focused on estate planning, probate and trust the Board of Directors of the American Red
text, Tax Planning With Life Insurance, and administration, property agreements, and Cross-Bi-State Chapter, and on the Board of
Creator and Editor of Tools and Techniques of mediation. As an estate planning, probate Trustees of the St. Louis Science Center. She is
Life Settlement Planning. A sought-after lecturer, and trusts attorney, Lori works with clients currently a trustee of the Endowment Fund of the
Leimberg was the 1998 Edward N. Polisher from all walks of life to guide them through Church of St. Michael and St. George and of
Lecturer of Dickinson School of Law and 2004 the estate planning process and assist them in the Diocesan Investment Trust of the Episcopal
recipient of the National Association of Estate administering the estates of their loved ones. Diocese of Missouri. Ms. Sherby’s practice
Planners and Councils Distinguished Accredited Lori is a volunteer attorney with the Seattle involves representation of private individuals
Estate Planner award and a member of the Elder Law Clinic and serves on the Board of in all aspects of wealth transfer planning,
NAEPC’s Estate Planning Hall of Fame. He the People’s Memorial Association/People’s including the implementation of sophisticated
was Lecturer-in-Law in the Masters of Taxation Memorial Funeral Cooperative. She is an planning techniques involving grantor retained
Programs of both Villanova and Temple active member of the Real Property, Probate & annuity trusts, private foundations, family
University Schools of Law. He is on the Editorial Trust sections of the Washington State and King limited partnerships/limited liability companies,
Board of The Estate Planning Journal. County Bar Associations. charitable remainder trusts, charitable lead

8
trusts and other wealth transfer techniques.
Ms. Sherby has represented both trustees and
beneficiaries on a wide variety of fiduciary
EXHIBITORS & SPONSORS
issues and has advised trustees over the years (Sponsor names are boldfaced, with sponsorship recognition)
as to their fiduciary duties in administering
trusts. In addition, Ms. Sherby has represented Alaska Trust Company • Alaska Trust Company is complement of confidential estate services, including
the taxpayer in estate and gift tax audits, in the premier provider of trust, investment management appraisals of tangible property for federal estate
U.S. District Court, the U.S. Tax Court, and and other fiduciary services. Alaska Trust Company tax, charitable donation, equitable distribution and
in the Missouri Supreme Court. A particular provides clients with direct access to the best estate insurance purposes.
focus of her practice is estate planning for and domestic asset protection planning laws in the
Brentmark Software, Inc • Brentmark® Software
retirement benefits, integrating the planning for country. Alaska Trust Company has more than four
provides personal financial planning products and
minimization of transfer tax and income tax with billion dollars of assets under management for
services for professionals and consumers; estate,
the required minimum distribution rules. clients throughout the world, employing state of the art
financial, and retirement planning software. Needing
investment platforms and sophisticated, dedicated
to do a Roth Conversion or illustrate a Stretch
Conrad Teitell is a principal in the Connecticut professionals committed to effective and efficient
IRA? Stop by and see us.
and Florida law firm of Cummings & Lockwood wealth management for clients and their advisors.
LLC, based in the firm’s Stamford office. Cancer Lifeline • Our mission is “Optimizing the
American Cancer Society • The American Cancer
He is the author of the five-volume treatise, quality of life for all people living with cancer.”
Society is dedcated to eliminating cancer.
Philanthropy and Taxation and writes the Our non-medical programs and services are free to
monthly newsletter Taxwise Giving. He is Andelcare • Andelcare is the premier non-medical those with cancer in their lives.
a fellow of the American College of Trust home care agency in Seattle, Bellevue and surrounding
Donate Life Today • The Donate Life Today Registry
and Estate Counsel and the recipient of areas providing companionship, homemaking and
is Washington’s legal and official anatomical
the American Law Institute-American Bar personal care services for the elderly. gift donor registry (enacted in 2003, Chapter
Association’s Harrison Tweed award for
Becker Capital Management • Founded in 1976, 68.64.200 RCW). It is a confidential database of
Special Merit in Continuing Legal Education.
Becker Capital Management provides investment organ, eye, and tissue donation wishes to be carried
Conrad is an adjunct professor at the University
management services for Pacific Northwest out at the time of death and is managed by Life-
of Miami School of Law and has lectured
individuals, foundations and endowments, and Center Northwest, a non-profit organization.
throughout the country and on PBS television on
taxes, estate planning and philanthropy. He is institutional investors through individually
Foss Appraisal Service LLC • Foss Appraisal
a commentator on NPR’s Marketplace. managed accounts tailored to each client’s needs.
Service provides their clients with professional
BECU Trust Company • BECU Trust Company is antique, fine art and jewelry appraisals for
John A. Terrill, II Mr. Terrill is a shareholder a local company staffed with professionals providing insurance, estate and tax purposes. Our appraisers
with the trusts and estates boutique law firm investment management services for revocable/ are members of the ISA, GIA and CAGA.
of Heckscher, Teillon, Terrill & Sager, West irrevocable trusts, IRA rollovers, agency relationships,
Conshohocken, Pennsylvania. He concentrates Foundation Source • Foundation Source is the
as well as probate and trust administration. BECU
his practice in the areas of charitable giving, nation’s leading provider of outsourced support
Trust Company is a wholly-owned subsidiary of
estate administration, estate planning, asset services for private foundations.
BECU with an account minimum of $500,000.
protection planning, tax aspects of charitable Fred Hutchinson Cancer Research Center • Fred
organizations, and estate and gift taxation. A Berntson Porter & Company, PLLC Certified
Hutchinson Cancer Research Center, recognized
frequent speaker around the Country on various Public Accountants & Consultants • We specialize internationally for its pioneering work in
aspects of asset protection planning, Mr. Terrill in valuations of businesses and limited liability bone-marrow transplantation, is the only National
is a member of the Real Property, Probate companies for control and minority interests, Cancer Institute-designated comprehensive cancer
and Trust Law Section and Taxation Section provide accounting and tax support to estate center in the Pacific Northwest. The Hutchinson
of the American Bar Association and the planning attorneys, and complete relevant tax Center’s Planned Giving Department works with
Pennsylvania Bar Association, and a member returns. We also advise on valuation and operational individuals and professional advisors to meet estate
of the Philadelphia Bar Association. He is also issues as part of owner transition and exit planning
planning needs.
a member of the Philadelphia Estate Planning teams, and we assist with financial and tax aspects
Council. He is a Fellow in the American of Mergers & Acquisitions. We are a full service Frontier Bank - Trust Department • Trust
College of Trust and Estate Council where he CPA firm located in Bellevue, Washington with administration, probate, and investment services
was Chair of the Asset Protection Committee for focus on tax and accounting planning and compliance, for individuals and charitable entities. Tailored
the past three years. He is admitted to practice business valuation and transition services, estate services provided by local staff in Western Washington.
before the United States Tax Court, the United and trust services, litigation support, and state and
States Claims Court, the United States District local tax consulting. Guide Dogs for the Blind • Guide Dogs for
Court for the Eastern District of Pennsylvania, the Blind has an active charitable gift annuity,
and the Supreme Court of Pennsylvania. BNY Mellon Wealth Management • BNY Mellon charitable remainder trust and bequest program.
Wealth Management ranks among the nation’s We recognize deferred gifts through membership in
leading wealth managers, with more than 225 our Legacy Society. Please call Bob Sonnenberg at
years’ experience providing investment management, 1 (800) 295-4050 for more information.
wealth and estate planning, and private banking
InterActive Legal • InterActive Legal Suite is a
Service and product descriptions capabilities to financially successful individuals and
families, their family offices and business enterprises, collection of the most expansive document drafting
are provided by sponsors and and productivity tools on the market. The collection
charitable giving programs, and endowments
exhibitors. Neither the Washington and foundations. includes Wealth Transfer Planning™, Elder Law
State Bar Association or the Estate & Special Needs Planning™, and Essential Estate
Bonhams & Butterfields • Bonhams & Butterfields Planning™.
Planning Council of Seattle endorse
has been adept at serving the needs of fiduciaries:
or recommend any particular service lawyers, trust officers, accountants and executors
or product. with the disposition of estates. We offer a full (Exhibitors & Sponsors continued on page 11)

9
CREDIT INFORMATION seminar registration

Washington Attorneys: Approved for 14.50

CLE Credits: 13.50 General Credits and 1.0 First Name M.I. Last Name
Ethics Credit.
Washington CPAs: CPE credit is available for WSBA No. Firm / Company Name
this program (though it is not qualified for providing
ethics CPE credit).
Street Address City State Zip
Washington and Oregon Insurance: Application will
( ) ( )
be made for continuing education credit hours and
Phone Fax E-mail
is pending. To receive credit, Washington and Oregon
licensees must sign a course attendance sheet at the We encourage early registration. On-site registration is on a space-available basis.
beginning and end of each day and comply with I wish to register for the following seminar:
regulations enforced by the Washington Office of the Early Bird Tuition: 54th Annual Estate Planning Seminar #10436SEA, 10/1/09 and 10/2/09,
Insurance Commissioner and Oregon Insurance Division, Seattle • Tuition of $450 (if received by September 17, 2009)
Department of Consumer and Business Services.
Standard Tuition: 54th Annual Estate Planning Seminar #10436SEA, 10/1/09 and 10/2/09,
Application for credit and/or attendance Seattle • Tuition of $470 (if received after September 17, 2009)
sign-in/out sheets for earning continuing (Note: Tuition includes lunch both days)
education credit will also be provided for: Please omit my name from the registrant networking list / list available to exhibitors
Alaska attorneys; Arizona attorneys; California
attorneys; California CPAs; CFPTM Board Continuing To register online, go to [Link]/seminars and enter seminar #10436SEA
Education Credit; Idaho attorneys; Idaho CPAs; Total:.............................................$ ___________
Institute of Certified Bankers; Montana attorneys;
If special accommodations are needed, please contact Jennifer Keene at 206-727-8296 or toll-free at 1-800-945-WSBA, email: jenniferk@[Link]
Nevada attorneys; Oregon attorneys; Oregon CPAs,
Oregon insurance; and Utah attorneys.
payment information
Sorry, the WSBA–CLE Passport may not be used to register for this program.
CONCURRENT SESSION CHOICES
Check enclosed payable to WSBA
We ask that you please indicate your probable
attendance among the choices for concurrent Visa MasterCard

offerings below:
1:15 PM OFFERINGS #1 #2 #3
2:20 PM OFFERINGS #4 #5 #6 Card No. Exp. Date

3:25 PM OFFERINGS #7 #8 #9
4:30 PM OFFERINGS #10 #11 Cardholder Name (print)

Authorized Signature
ESSENTIAL WSBA-CLE PUBLICATIONS
FOR ESTATE PLANNERS Registrations received less than 48 hours before a seminar are not guaranteed a coursebook or other presentation materials on
From WSBA-CLE Publications – three titles site. At the conclusion of the seminar, materials will be mailed on a priority basis to those registrants who did not receive them.
provide definitive coverage of estate planning
and probate in Washington: Payment Policies
• Washington Estate Planning Deskbook Payment • Individual registrants must use a separate form, however, payment may be made with a single check or credit
card for multiple parties.
(2005)
Note • Please keep a copy of this brochure for your records.
• Washington Probate Deskbook (2005)
Editors-in-Chief: Thomas R. Andrews, Refunds • Registration fees may be refunded, less $25 for handling, for written cancellations postmarked, emailed, or
faxed by 5 p.m., up to 3 business days before the seminar. No refunds after that date, but you will receive the coursebook.
John R. Price, and Mark Reutlinger Canceled registrations may not be transferred to other seminars. You may send a substitute (e.g., someone from your firm)
• Washington Law of Wills and Intestate in lieu of canceling.
Succession (2d ed. 2006)
office use only
by Mark Reutlinger
To purchase any of these publications, please Date:____________________ Check #:_____________________________ Total $:____________________
go to [Link], click on Deskbooks,
then click on Estate Planning. 5 WAYS TO REGISTER FOR A WSBA-CLE SEMINAR OR TO PLACE A PRODUCT ORDER
COMING SOON: a completely revised and INTERNET • Register online at [Link]/seminars • Order products online at [Link]
updated edition of Robert S. Mucklestone’s MAIL • WSBA, 1325 Fourth Avenue, Suite 600, Seattle,WA 98101-2539.
Washington Probate Practice, Procedure, and
PHONE • 800-945-WSBA or 206-443-WSBA with credit card and Registration/Order Form in hand.
Tax Manual, with over 100 forms on CD. To
be notified when this publication is available FAX • 206-727-8324 Include credit card information.
for sale, please email cle@[Link] and WALK-IN • You may register for most WSBA-CLE seminars at the door. On-site registration is on a space-available basis.
reference this title. QUESTIONS? • Call 800-945-WSBA or 206-443-WSBA. Questions regarding WSBA-CLE publications, call 206-733-5918.

10
(continued from page 9, Sponsor names are boldfaced) Protected Tomorrow of Seattle • We are an In particular, we take the time to help individual
advocacy firm that enhances the lives of people beneficiaries deal with their daily life issues and
International Genealogical Search • Whether you
with special needs through a comprehensive life concerns. Because our fees are based on time spent
need to find heirs at law, provide an exhaustive and
care planning process. rather than a percentage of the estate, many of
diligent serach to the courts, conduct a search for
our larger trusts save substantial sums of money
notice only, or simply find one missing heir, we are Royal Bank of Canada • Royal Bank of Canada is on fees, as they are much less than those charged
pleased to offer accurate research with our non- one of North America’s leading diversified financial by most financial institutions. We look forward
percentage based fees. service companies. Through 35 global offices, to working with your client(s) to provide the best
Key Private Bank • Key Private Bank delivers RBC provides US and international trust services, service possible.
sophisticated solutions for managing your wealth by structured solutions, asset management, banking,
lending and global custody to high net worth U.S. Trust, Bank of America Private Wealth
successfully providing banking, trust and investment
clients worldwide. Management • U.S. Trust offers more than 200
services. We provide personalized planning and
years of trusted wealth management experience.
specialized products to meet the needs of high net Seattle Children’s Hospital Foundation • Seattle We provide our clients with professional expertise,
worth individuals and their families. Children’s Hospital is a state-of-the-art pediatric backed by access to some of the industry’s most
Lysne Law Group, LLC • The Lysne Law Group referral center serving children from Washington, respected talent in wealth structuring, investment
specializes in helping business owners create their Alaska, Montana and Idaho. Seattle Children’s management, estate planning, taxation, private
own Captive Insurance Company to insure some Hospital Foundation’s Trust Services & Legacy business finance and the strategic use of credit.
of the risks in their business. In addition to significant Planning Department provides a full array of
risk management benefits, when a Captive is properly services and support for professional advisors. Union Bank, N.A. (Friday Lunch
structured, both the business and business owner These include continuing education programs, case Sponsor) • Building upon Union Bank’s heritage
may also enjoy: current income tax benefits, gift planning assistance, planned giving calculations, of nearly 150 years of strength and stability,
and estate tax benefits, asset protection, wealth seminar presentations, marketing brochures, weekly The Private Bank provides comprehensive wealth
accumulation and wealth transfer opportunities. eGiftLaw newsletters, and networking events. management solutions with uniquely personal
Captives can be a valuable tool for businesses with service. From asset management to banking,
at least $500,000 of net profits annually. We would South Dakota Trust Company LLC • South investment and trust services, our teams of financial
be more than happy to discuss how Captives can Dakota Trust Company LLC, with more than $5 specialists can provide customized financial strategies
be a valuable component to your client’s estate plan. billion in assets under administration, works with that align with our clients’ goals and values.
clients globally providing cost-effective, service-
Moss Adams LLP • The Moss Adams LLP Valuations oriented trust administration utilizing South Washington Archives Management (Bronze
Group is a full-service national valuation and Dakota law (i.e. no state income tax, unlimited Sponsor) • Washington Archives Management
financial consulting practice that provides supportable trust duration(since 1983), lowest state premium offers a complete range of information management
and timely valuation analysis and consulting services. tax, top rated asset protection, directed trust, services that are designed to support customers’
We have rendered valuation opinions in areas of privacy, trust protector and international statutes, strategic and day-to-day operational requirements.
estate and gift reporting; financial feasibility; merger, etc…) In addition, we do not manage investment The company focuses on providing better ways
acquisition and divestment services; ESOPs; financial assets and work with all outside investment managers to organize, manage, and protect their clients’
reporting; and litigation services. Our wealth planning and custodians of the client’s choice as well as all information assets.
appraisals have included: common stock, preferred types of non-financial assets (i.e. FLPs, businesses,
stock, options, promissory notes, undivided interests Washington Trust Bank • Washington Trust Bank
real estate, etc.).
in real property, undivided interests in promissory is a full service bank serving families, companies
notes, contracts, assignee interests, and various Tellit Productions • Tellit Productions captures and organizations with trust, investment, commercial
partnership interests. Moss Adams also has extensive memories, wisdom and history for your family. We and private banking services since 1902. Washington
experience providing valuation services for preserve personal values, reflections and wishes for Trust Bank has locations in Washington, Oregon
business succession. your loved ones. Create a personalized, high quality and Idaho.
Northern Trust • Northern Trust is a leading video legacy with Tellit Productions.
WealthCounsel, LLC • WealthCounsel is nationally
provider of investment management, asset and known for the WealthDocx™ document drafting
The Salvation Army • The Salvation Army
fund administration, fiduciary and banking system—an automated solution incorporating the
Planned Giving Department offers complimentary
solutions for corporations, institutions and affluent collective experiences of thousands of users in all
tax guides, Will Kits, legacy & bequest planning
individuals worldwide. Northern Trust has a growing 50 states.
tools, consultations and seminars. As a service, we
network of 85 offices in 18 U.S. states and 15
are pleased to provide illustrations for Charitable
international locations. Wells Fargo - The Private Bank (Friday
Remainder Trusts and life income agreements
ONESOURCE Trust & Estate Administration • for your use. Bequests and other testamentary gifts Coffee Service Sponsor) • At The Private Bank,
ONESOURCE provides services for accounting, tax have been a significant source of support for Salvation our dedicated team of highly specialized wealth
and corporate finance professionals. ONESOURCE Army programs and services for over 140 years. mangement professionals work with you to craft a
Trust & Estate Administration (formerly Fast-Tax customized plan to build, manage, preserve, and
FPS) portfolio delivers a fully integrated suite of The Seattle Foundation (Thursday Afternoon transfer your wealth.
products and services to prepare trust and estate Break Sponsor) • The Seattle Foundation creates
accountings, 706, 709, and 1041 returns. a healthy community through engaged philanthropy, West, A Thomson Reuters business (Thursday
community knowledge and leadership. As a trusted Lunch Sponsor) • West has the most
Pacific Portfolio Trust Company (Audio partner in giving, The Seattle Foundation works side comprehensive, state-specific, and up-to-date
Visual Services Support Sponsor) • by side with donors to support their philanthropy resources for planning, with practice guides to
Pacific Portfolio Trust Company is an independent across a complete range of issues. streamline everything from client intake to estate
locally owned and operated investment advisor administration, plus key forms for wills, living
and trust company. We provide integrated, fee-only The Washington Trustee, Ltd. (Friday wills, trusts, and related documents.
wealth management services for individuals, Afternoon Break Sponsor) • The Washington
families and charities. Our team of experienced Trustee, Ltd. is a trust company that is personally Whittier Trust Company • Whittier Trust Company
professionals delivers financial, investment, trust involved in assisting persons who have special is deeply committed to protecting, managing, and
and estate planning solutions. For more information needs. We are the trustee for many different types enhancing generation wealth. It is, in fact, the very
please visit [Link]. of trusts and will administer trusts of any size. reason for our existence.

11
 CLE
The Innovator in Legal Education TM
PRSRT STD
U.S. Postage Paid
Seattle, WA
Permit No. 2204
Washington State Bar Association
1325 Fourth Avenue, Suite 600
Seattle, WA 98101-2539
tel: 1-800-945-WSBA
206-443-WSBA
fax: 206-727-8320
e-mail: questions@[Link]

FINAL NOTICE

54th ANNUAL ESTATE PLANNING SEMINAR:

The Northwest’s Most Comprehensive Estate Planning Event
Thursday and Friday, October 1 and 2, 2009
Gain updates in all major areas of estate planning, including
• Federal Tax Update
• Estate Planning in an Era of Lost Value
• Family Investment Partnerships
• Charitable Remainder Trusts
• A Guide Through the Minefields: Retirement Plan Issues for Estate Planners
• Avoiding Tax Surprises in T&E Settlements
• Practical Asset Protection Planning
• Life Insurance in Estate, Business, Employee Benefit, and Charitable Planning
• Getting Family Business Owners Off the Dime: How to Get Them Started on Estate and
Succession Planning
• Family Business Succession: Expanding our Service

Sponsored by the Estate Planning Council of Seattle and the Washington State Bar Association
Presented in cooperation with the Alaska Bar Association and the Utah State Bar

CLE
The Innovator in Legal Education TM
Utah State Bar