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Overview
Get Critical Tools for Shaping Your Clients' Legacies
This no-nonsense introduction to estate planning breaks it down to its key working documents and fundamental steps. Learn how to map out asset transfers during life and distributions in probate, prepare clients for incapacity and nursing home care, and more. Whether you're just getting started or looking for a practical refresher, you'll find our expert faculty's insights helpful. Get the tools and tactics you'll need to ensure your client's estates function as intended. Register today!
- Explore the top types of wills and trusts used in the practice, and pick the right one for each client.
- Build Medicaid eligibility planning into your overall plans and avoid unintentional tax and creditor exposure.
- Prevent POA abuse through wise choice of proxy and careful drafting.
- Help clients plan for medical decision-making and diminishing capacity.
- Plan for the tax consequences of trusts and other planning techniques and find ways to minimize the tax burden.
- Spot common mistakes that will land you in hot water in joint representation of spouses.
Abbreviated Agenda
- Essential Will and Trust Drafting
- Gifts, Joint Accounts, Intervivos Transfers, LLCs, IRAs, and Annuities
- Essential Tax Tactics
- Financial and Medical Decision-Making, Guardianships
- Probate in a Nutshell: What to Expect
- Special Needs Trusts and Medicaid Planning
- Legal Ethics
Credit Details
Credits Available
| Credit | Status | Total | Until |
|---|---|---|---|
| North Carolina CLE |
|
6 Total | 02-28-2026 |
| South Carolina CLE |
|
6 Total | 12-31-2025 |
Select Jurisdiction
CLE
Agenda
-
Essential Will and Trust Drafting
- Client Intake and Crafting the Overall Plan
- Wills vs. Trusts
- Top Trusts to Use
- Drafting Essential Provisions (With Sample Language)
- Fiduciary Powers
- Distributions
- Special Clauses
-
Gifts, Joint Accounts, Intervivos Transfers, LLCs, IRAs, and Annuities
-
Essential Tax Tactics
- Current State and Federal Tax Rates and Exclusions
- Tax Tactics for Small vs. Large Estates
- Valuation of Assets
- Taxation and Tax Consequences of Trusts
-
Financial and Medical Decision-Making, Guardianships
- Choosing the Right Proxies
- "Dangerous" Powers
- Adult Guardianships
- Medical POAs and Advance Directives
-
Probate in a Nutshell: What to Expect
-
Special Needs Trusts and Medicaid Planning
- Medicaid Eligibility Criteria
- Medicaid Planning Tools
- Types of Special Needs Trusts
- Essential SNT Provisions
- Preserving Benefits
- ABLE Accounts
-
Legal Ethics
- Who Is Your Client?
- Conflicts of Interest
- Joint Representation of Spouses
- Client Capacity
- Effective Communication
- Practicing Before the IRS
- Attorney Fees, Engagement Agreements, and Client Trust Accounts
- Preventing UPL
Who Should Attend
This basic level online seminar is designed for:
- Attorneys
- Accountants and CPAs
- Tax Professionals
- Trust Officers
- Estate Planners
- Paralegals
Speakers
Speaker bio
Mariah McKinney
is a partner in Garlock & McKinney, P.C., where she concentrates her practice in the areas of probate law, guardianships, estate administration, estate taxes, trusts, and special proceedings before the Clerk of Superior Court. Ms. McKinney has been licensed to practice law in North Carolina for more than 14 years. In addition to her years of experience in the private practice of law, she dedicated five years of her time as a licensed attorney employed with the North Carolina Judicial Branch. A portion of Ms. McKinney's employment with the Judicial Branch was working as an assistant clerk of court overseeing the estates divisions of two counties in North Carolina; and a portion of her time was spent as an associate legal counsel in the Administrative Office of the Courts where she provided legal advice, training, and procedural support to clerks of court statewide in the areas of guardianships, trusts, estates, special proceedings and civil law. Ms. McKinney also provides legal and financial management services to her law partner, Victor C. Garlock, in his role as the Buncombe County Public Guardian and as the founder of the fiduciary services company Fidelicare, Inc. She earned her B.A. degree from the University of North Carolina at Wilmington and her J.D. degree from the North Carolina Central University School of Law.
Speaker bio
James M. Snow
is a sole practitioner in High Point, where his areas of practice include estate planning and settlement, estate litigation, asset protection, elder law, workers' compensation, personal injury law and business law. Mr. Snow is a member of several professional organizations, including the NC Advocates for Justice and the North Carolina Bar Association. He is past president of the High Point Bar Association, and the first winner of the Fisher-Haworth Award for outstanding service to the bar. He earned his B.A. and J.D. degrees from the University of North Carolina at Chapel Hill.
Speaker bio
W. Curtis Elliott, Jr.
is a tax and litigation partner with Culp Elliott & Carpenter P.L.L.C. in Charlotte, North Carolina. He represents corporate clients and individuals in federal IRS and civil and criminal tax litigation matters, state and local tax controversies, and probate litigation matters. Mr. Elliott regularly represents clients in cases before the Internal Revenue Service, U.S. Tax Court, U.S. Court of Federal Claims and Federal District Courts. He also represents closely held corporations and their owners in federal estate tax and gift tax controversies. Mr. Elliott is a co-author of the nationally published book by Clark Boardman Callahan entitled Valuation Practice in Estate Planning and Litigation. He is currently a member of the council of the American Bar Association's Section of Taxation, and a member of the Board of Regents of the American College of Tax Counsel. Mr. Elliott is a member of the North Carolina Bar Association and the South Carolina Bar. He has spoken at many professional seminars and workshops across the country on civil and criminal tax controversy and litigation topics. Mr. Elliott earned his LL.M. degree, highest honors, from George Washington University National Law Center, his J.D. degree from University of South Carolina School of Law and his undergraduate degree from the University of South Carolina. He is a member of Business North Carolina magazine's Legal Elite Hall of Fame.
Speaker bio
Jason F. Hicks
is an assistant county attorney with Guilford County, North Carolina. He is licensed in both Tennessee and North Carolina. Over the course of his career, Mr. Hicks has practiced family/divorce law, probate and litigation, as well as elder law, juvenile law, and local government law. He is a member of the District 24 (North Carolina), Putnam County (Tennessee), Tennessee, North Carolina, and American bar associations. Mr. Hicks is currently the president of the North Carolina DSS Attorney's Association. He is past-president of the Putnam County Bar Association and the Upper Cumberland Trial Lawyers Association. Mr. Hicks is also the past vice-president of the Tennessee Bar Association-Young Lawyers Division. He is a frequent speaker at legal education seminars, having presented over forty CLE presentations. Mr. Hicks is a barrister member of the Guilford Chapter, American Inn of Courts. He earned his B.A. degree from The University of Tennessee, Knoxville and his J.D. degree from Faulkner University, Thomas Goode Jones School of Law.
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