eCourses

A basic overview of tax issues relating to the administration of special needs trusts, including those created by court order.

Includes: Video Audio Paper Slides

Session 01: Public Benefits Overview and Key Concepts - Hear an overview of the different public benefits programs that may impact a special needs client, and explore Texas-specific waivers as well as federal and state regulations. Session 02: Special Needs Trusts 101: The Basics - An overview of the basics of special needs trusts and public benefits including selection of appropriate trust option, pitfalls to avoid and case examples. Session 03: The Ethics of SNT Administration - In this session, the presenters review the decisions a trustee makes in administering a trust, the standards a trustee should use in making decisions, and a framework to make sure the trustee’s decisions and actions are ethical. Session 04: Redlining the Basics with 1st Party SNT - Dissect a basic first-party SNT to highlight best practices with various key provisions, a walk-through relevant POMS provisions, and other practical tips in evaluating the use(s) of a first-party SNT. Session 05: Maximizing Public Benefits - Discuss how to identify what benefits your client has; what additional benefits they may be eligible for; what distributions by a trustee (or anyone) will make them ineligible; and what distributions will keep them eligible for those benefits. Session 06: Working Together: Texas ABLE Accounts and Special Needs Trusts - Learn about the tax-advantaged Texas Achieving a Better Life Experience Program (Texas ABLE®), a disability savings program created specifically for Texans with qualifying disabilities. This session covers specifics about Texas ABLE and how it can be used in conjunction with Special Needs Trusts, while helping to preserve state and federal means-tested benefits, including SSI and Medicaid. Learn how recent regulatory and legislative developments have continued to expand the flexibility and impact of ABLE accounts. Session 07: Initial Client Meeting Guidance and Resources - Exploring the art of focusing client appointments and staying on track. Session 08: Sole Benefit Trusts: What, When, and Why - Focus on the uses of Sole Benefit Trusts, including distinguishing them from other types of special needs trusts. It will include practical application, hypothetical situations, and sample language. Session 09: A Quick Trust Tax Tutorial - You don’t need to be a tax lawyer, but every special-needs planner should know at least the basics of trust income tax. Explore key rules in an accessible way for non-tax practitioners. Session 09: SSA Regional Trust Leads Presentation Regarding SSI Trusts - The centralization of SSI trust reviews business process celebrated its 10-year anniversary in 2024. This session provides a look back, including improved quality, accurate and consistent trust determinations, and technical proficiency of employees. In addition, hear the latest regarding the legal opinion process, early termination, 90-day amendment period, and updates to the trust POMS. Session 11: Special Needs Trusts Ethics Jeopardy - Attorneys and trustees need to clearly understand their ethical obligations. Using the Jeopardy game show format, in this interactive session, the presenters cover various ethical issues encountered in a special needs practice, providing the answers while the audience provides the questions.

Includes: Video Audio Paper Slides

The panel addresses practical concerns commonly faced by practitioners in the estate planning area, including hot-button issues stemming from recent cases, rulings, and regulations. Gain insight into how current "hot" estate planning techniques are being used in the trenches.

Includes: Video Audio Paper

Everyone is mortal but not everyone has an ultra-high net worth. Rummage through the estate planning toolbox and review core techniques to use regardless of your clients’ financial situation. Examine practical strategies, tools, and techniques essential for clients who don't need to worry about estate taxes (but that wealthy clients will appreciate too!).

Includes: Video Audio Paper Slides

Helping a surviving spouse utilize the assets held inside a qualified terminable interest property ("QTIP") trust can present unique opportunities but it is not without significant obstacles. Hear the latest on this important planning area, including updates from the Tax Court in the Anenberg and McDougall cases.

Includes: Video Audio Paper Slides

Mineral ownership may be common for many Texans, but the complexity in estate planning and probate with mineral interests can be a minefield of potential pitfalls for the unwary practitioner. Understand important issues to consider when providing estate planning advice to owners of various mineral interests, and when administering the estates of people who owned them.

Includes: Video Audio Paper Slides

Highlight planning implications of recent federal cases, rulings, important proposed regulations, and legislative developments that affect our estate planning clients.

Includes: Video Audio Paper Slides

THIS MONTH: Crossover Creators: A Legal Guide to Multi-Industry Success • ​Navigating the Cybersecurity Landscape: Best Practices for Governance • Partition of Real Property Under Texas Law: A Primer • Preparing for a Bankruptcy • Who’s Your Client?

Includes: Video Audio Paper Slides

Need ethics credit? We’ve got you covered! UT Law CLE’s First Friday Ethics streams live every first Friday of the month, and features some of our best ethics speakers and presentations for a total of 3.00 hrs ethics credit. Fulfill your entire annual ethics requirement in Texas in one day! This month includes: (0.75 hr | 0.75 hr ethics) My Mind Has A Mind of Its Own: Why Even Good Lawyers Are Lured Into Unethical Behavior by the Way Their Brains Work (Replay) Modern behavioral psychology research has revealed that our brains lead us into behaviors that are inconsistent with logic, our own self-interest, and ethical principles. This presentation explains how scientifically identifiable justifications, rationalizations, and heuristics can present challenges in legal ethics. Kevin Dubose, Alexander Dubose & Jefferson LLP - Houston, TX (0.75 hr | 0.75 hr ethics) Fixing Federal Tax Return Mistakes (Replay) Mistakes happen in tax. Fixing those mistakes usually gets harder as time goes by. This presentation surveys a range of potential options: rescission, tax elections including Section 9100 relief, amended returns, method changes, attribute redeterminations, and more. The presentation also highlights ethical obligations that arise when considering how to best address prior mistakes. Tom Greenaway, KPMG LLP - Boston, MA (1.00 hr | 1.00 hr ethics) Ted Lasso and Lawyer Ethics (Replay) What can a fictional soccer coach, goldfish, and biscuits teach us about attorney ethics? Lace up your cleats and find out. Christie L. Hobbs, Northwest ISD - Fort Worth, TX (0.50 hr | 0.50 hr ethics) Social Media, Ethics, and TMI: Why you won't be ROFL (Replay) Priscilla de Mata, Ysleta Isd - El Paso, TX  

Includes: Video Audio Paper Slides

The district court's decision in Liberty Global, combined with various statements from government officials, appears to indicate an expansion of the economic substance doctrine (ESD). Explore the history, application and limitations of the doctrine, with Liberty Global serving as the background for discussion.

Includes: Video Audio Slides

Explore the often-overlooked litigation options and tools available to all taxpayers, including closely held businesses, such as qualified offers and global settlements.

Includes: Video Audio Slides

Hear a perspective on the current tax policy landscape, including a review of recently enacted legislation and prospects for tax legislation in 2025. Listen to a discussion about the impact of the November presidential and congressional elections on the tax policy landscape, as well as how the pending expiration of significant provisions of the Tax Cuts and Jobs Act may be addressed.

Includes: Video Audio Slides

Mistakes happen in tax. Fixing those mistakes usually gets harder as time goes by. This presentation surveys a range of potential options: rescission, tax elections including Section 9100 relief, amended returns, method changes, attribute redeterminations, and more. The presentation also highlights ethical obligations that arise when considering how to best address prior mistakes.

Includes: Video Audio Slides

Partnership audits are on the rise and practitioners must confront the entity-level tax that is the default rule under the BBA rules. Hear from a principal author of the BBA regulations, who will share strategic considerations for advisors and taxpayers to consider in deciding how to address the entity level tax. Our speaker also played a significant role in developing procedures and forms for the BBA’s implementation and will offer practical tips for navigating the various procedural steps in a BBA audit.

Includes: Video Audio Slides

If your client owes money to the IRS, the IRS will inevitably file a lien against your client. What are the processes and procedures to avoid the filing of the IRS Notice of Federal Tax Lien (NFTL)? If the IRS has already filed an NFTL, or they are threatening to levy your client, how do you appeal the filing of the NFTL or avoid the levy of your client’s assets? Learn the processes and nuances of utilizing Collection Appeals Program (CAP) and Collection Due Process (CDP) hearings to protect your client’s rights, including practical information that includes both IRS and practitioner viewpoints.

Includes: Video Audio Paper Slides

Delve into the evolving landscape of Name, Image, and Likeness (NIL) rights, focusing on the legal complexities of contracts, financial management, and tax implications for athletes, their advisors and collectives. Gain insights into crafting compliant NIL agreements, the latest regulatory changes, and how to effectively navigate the financial and tax challenges associated with these deals through case studies and current events to demonstrate the practical application of these principles in today's dynamic sports environment.

Includes: Video Audio Slides

Review significant court decisions, rulings, and statutory and regulatory developments of the past year.

Includes: Video Audio Paper Slides

Buying or selling an S corporation comes with big opportunities and potentially big problems. Starting with Subchapter S election diligence, the result of which often drives the structure of the deal, learn how to handle “bad” (or missing) facts, ways to balance the seller’s desire to maximize after-tax purchase price proceeds with the buyer’s desire for tax attributes to support the deal and the common private equity buyer’s desire for sellers to roll over some equity, as well as dealing with state tax items.

Includes: Video Audio Slides

An update on the current state of examinations and litigation surrounding the limited partner exception to the Self-Employment Contributions Act (SECA), with  an overview of the history and circumstances in which the limited partner exception applies and how to approach this issue during an audit.

Includes: Video Audio Slides

The term “trade or business” is a critical tax determination in multiple areas but it is not defined in either the Internal Revenue Code or Regulations. Learn the differing interpretations of this term under the Code, focusing on Sections 162, 469(c)(7)(C), 199A, and 163(j) and divisions of real estate corporations.

Includes: Video Audio Slides