2025 Sponsors
Session Descriptions
Our sessions offer continuing education credits for the following professions: Accountant (CPA), Attorney (CLE), Certified Financial Planner (CFP), Certified Professional Guardian (Washington), ABA Certified Trust and Fiduciary Advisor (CTFA), Certified Corporate Trust Specialist – CE (CCTS), Paralegal
Thursday, October 30, 2025
Washington Estate Planning and Probate Update, 8:30 AM
Liberty Upton, Attorney, KHBB LAW PLLC, Seattle, WA
Washington Estate Planning and Probate Update
This session will provide an overview of statutory and case law changes that have had an impact on estate planning probate/trust administration in Washington since the prior update in the fall of 2024.
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- Provide an overview of updates to Washington case law for estate planning and probate since the fall of 2024.
- Provide an overview of statutory updates for estate planning and probate in Washington since the fall of 2024.
Every Parting Gives a Foretaste of Death: Planning to Leave the United States, 9:30 AM
Michael Rosen-Prinz, Partner and Co-Chair, Family Office, Private Client at Loeb & Loeb, LLP., Los Angeles, CA
Every Parting Gives a Foretaste of Death: Planning to Leave the United States
This session will talk a holistic walk through the legal and tax effects of moving out of the United States. We will discuss expatriation and pre-expatriation planning; obtaining additional or replacement citizenship; how tax, forced heirship, and succession law impact retaining U.S. citizenship while living abroad, as well as other relevant topics.
- Understand the rules governing the taxation of expatriation from the United States, and basic strategies for clients who are considering expatriation.
- Review the process of obtaining citizenship in another country and the various citizenship by investment regimes.
- Discuss the effects of foreign countries’ succession law, forced heirship and choice of law issues on estate planning and administration issues.
Planning to Meet One’s Maker: Religion Meets Estate Planning, 10:45 AM
Stacy E. Singer, Partner, Levenfeld National Practice Leader for Trust Services, The Northern Trust Company, Chicago, IL
Lauren J. Wolven, Partner | Arentfox Schiff LLP Chicago, IL
Planning to Meet One’s Maker: Religion Meets Estate Planning
The major religions of the world generally are divided into 18 main religious traditions. Within each of those traditions are multiple sects that hold different beliefs and engage in differing practices. This session will dive into the ethics topic of cultural competence and its impact on the estate planning process, with a focus on topics of sensitivity, inheritance rules, and burial practices.
- Awareness of the law applicable to disposition of remains.
- Increase understanding of religious rules/norms around disposition of remains.
- Address solutions for state law differences to ensure ability to comply with client’s religious and cultural beliefs/wishes.
Cryptocurrency: You Can Run but You Can’t Hide, 12:45 PM
Matt Brady, Managing Director and Marketing Executive, Bank of America Private Bank, Palo Alto, CA
Dax Hansen, Partner, Perkins Coie LLP, Seattle, WA
Karen Sugihara, Regional Fiduciary Manager, Western Region/BNY Wealth, San Francisco, CA
Cryptocurrency: You Can Run but You Can’t Hide
Ownership of cryptocurrency is on the rise: In 2024, approximately 562 million people owned some form of cryptocurrency, equal to 6.8% of the global population; crypto ownership has increased by 33% since 2023 alone. Cryptocurrency is here to stay, and every advisor needs to have familiarity with this unique alternative asset. This topic is particularly timely as the Trump administration has promised to enact crypto-friendly policies and make the U.S. “the world capital” of digital assets, and recent cases are trending toward deregulation of crypto. This presentation will offer insight into the valuation, taxation, and regulation of crypto; the unique planning opportunities utilizing crypto, and the fiduciary challenges of administering trusts holding crypto.
- Understanding cryptocurrency as an alternative asset.
- Regulation of cryptocurrency.
- Taxation of cryptocurrency.
- Valuation issues.
- Estate planning with cryptocurrency.
- Fiduciary considerations.
- Administering a trust holding cryptocurrency.
2025 Washington Estate Tax Update, 1:45 PM
Steven Boyd, Senior Vice President/Northern Trust, Seattle, WA
2025 Washington Estate Tax Update
This session will cover Washington’s estate tax including a review of the new tax rates, new exemption amount, and some thoughts on planning under the law changes.
- Review Washington’s estate tax History.
- Alert attendees of 2025 changes in Washington’s estate tax and its impacts.
- Address related planning issues and opportunities.
The Importance of CCRCs for Estate Planning Professionals, 3:00 PM
Katherine C. Pearson, Professor of Law, Penn State University; Member, Ogden Murphy Wallace, Carlisle, PA
Teresa R. Byers, Ogden Murphy Wallace PLLC., Seattle, WA
The Importance of CCRCs for Estate Planning Professionals
CCRCs and Life Plan Communities: Counseling Clients on Resident Rights and Obligations.
- Learn what is a CCRC or LPC.
- Discuss the Current State of the CCRC Industry.
- Review issues to Highlight for Clients Considering CCRCs or similar Senior Living Options.
Friday, October 31, 2025
Federal Tax Update, 8:00 AM
Samuel A. Donaldson, Professor and Associate Dean for Academic Administration, Georgia State University College of Law, Atlanta, GA
Federal Tax Update
A recap of important cases, rulings, regulations, and legislation from the past 12 months in the areas of federal income, estate, and gift taxes.
- Explain recent federal tax developments to their clients.
- Develop strategies for their clients in response to recent developments in the federal income, estate, and gift tax laws.
- Recommend modifications to existing estate plans based on recent developments in the federal income, estate, and gift tax laws.
AI: Captain Nemo’s Next Voyage, 10:15 AM
Tracy M. Potts, Principal, Legacy Law Group, Sacramento, CA
AI: Captain Nemo’s Next Voyage
Session Overview:
This presentation will explore artificial intelligence and how it impacts the practice of law in trusts and estates. The presentation will review the ethics of artificial intelligence use and provide suggestions on implementing artificial intelligence.
Session Objectives
- Understanding generative artificial intelligence
- Ethics of use of generative artificial intelligence
- Implementing generative artificial intelligence
Scary Stories of IRS Creditor Claims, 11:15 AM
Stephanie Loomis-Price, Partner, Perkins Coie LLP, Seattle, WA/Austin, TX
Tandilyn Cain, Law Student, University of Washington, Seattle, WA
Scary Stories of IRS Creditor Claims
The IRS has significant power as a creditor against estates when federal taxes are owed. And executors, fiduciaries, and trustees should understand their varying levels of potential liabilities. This session will explore relevant case law and provide practical advice to avoid pitfalls.
- Inform Executors regarding potential personal liability.
- Provide a clear understanding of varying liability exposures faced by fiduciaries and transferees in cases involving unpaid federal estate taxes.
- Define the term “statutory executor” and examine key responsibilities and obligations that come with the role.
- Explore and analyze recent case law to deepen understanding
- Identify and evaluate practical strategies to minimize liability risk.
- Strategize how to avoid IRS claims at the outset.
Perpetual Purpose Trusts: Overview and Case Studies, 1:00 PM
Bill Friedman, Everbridge Law Group PC, Seattle, WA
Lin Ruan, Associate, Perkins Coie, San Francisco, CA
Sandra Raafat, Senior Associate, Common Trust, New York, NY
Perpetual Purpose Trusts: Overview and Case Studies
The session will overview the legal framework of Perpetual Purpose Trusts, discuss how ownership transitions to PPTs can be structured, and examine the estate and tax outcomes of PPT transitions.
- Explore the legal structure, governance roles, and core distinctions of PPTs and EOTs, including how they serve as alternatives to conventional exit models.
- Explore how ownership transitions to PPTs and EOTs are structured, including key tax and funding considerations.
- Explore the viability of alternative transaction structures for transitioning company ownership to trust structures.
How Washington Protects Unmarried Couples, 2:00 PM
Karen Boxx, Professor, University of Washington School of Law, Seattle, WA
Terry J. Price, Associate Teaching Professor, University of Washington School of Law, Seattle, WA
How Washington Protects Unmarried Couples
“Marriages” have taken many shapes and forms, with varying levels of formality, governmental involvement, and documentation, at least since Roman times. Since there is a lack of consistent and authoritative documentary evidence establishing CIRs (committed intimate relationships), as would be present in a marriage, litigating a CIR case requires first establishing the relationship before any property division. Courts must undertake a fact-driven analysis to determine whether certain factors are met: “continuous cohabitation, duration of the relationship, purpose of the relationship, pooling of resources and services for joint projects, and the intent of the parties.” Only afterwards will the court divide the property, and then only the property that would have been community property if the parties had been married. Because the doctrine is still evolving based on the cases presented to the appellate courts, there are significant issues still to be resolved. The Washington approach extends some considerable protection to the more vulnerable cohabitants, such as a partner not employed outside the home or couples who were historically unable to marry, and it bases that protection on the existence of the relationship rather than actual contributions by or agreements between partners.
- Participants will understand the complexities of identifying a committed intimate relationship (CIR) for the purposes of property division.
- Participants will understand better how the court will treat property division for CIR parties and how that differs from the marital dissolution standard.
- Participants will understand what issues are still not clear under the existing CIR laws.
On-Demand
Oregon Law Update - ON DEMAND SESSION
Barbara Jo Smith, Lawyer/Heltzel Williams, P.C., Salem, Oregon
Oregon Law Update
This presentation will focus on changes in Oregon law affecting estate planning and administration including any new laws from the Oregon legislature which will wrap up their session in June 2025. There are several interesting bills pending including a greater small estate affidavit limit and portability between spouses for the Oregon estate tax similar to federal law.
- Review legislative updates.
- Provide an overview of relevant recent judicial decisions.
- Discuss estate planning topics that are unique to Oregon, including Oregon estate tax planning related to the $1,000,000 exemption, state-only elections to qualify trusts for the estate tax marital deduction and the estate tax natural resource credit and exemption.
Step-up and Beyond: Deductions and Energy Incentives for trusts and Estates ON DEMAND SESSION
Devin Hecht, Principal and Wealth Transitions Services Leader, National Tax Office
Kristen Gustafson, PE CEM, Principal, Energy Incentives
Blake Walker, Principal, Fixed Asset Services
Jade Coppieters, Manager, Wealth Transition Services, National Tax Office, Seattle WA
Step-up and Beyond: Deductions and Energy Incentives for Trusts and Estates
With the “doubled” federal estate tax exemption under the TCJA expected to be extended, many clients are focused on income tax considerations instead of estate tax considerations. There are many income tax deductions, credits, incentives, and strategies that estate planners should be familiar with that are especially relevant to clients who own or develop real estate. Through a panel discussion, we will explore using cost segregation studies at death in conjunction with the basis step-up to maximize accelerated depreciation. Our panel experts will also discuss some of the new energy incentives introduced by the Inflation Reduction Act of 2022 — including the Residential Energy Credit (Section 45L), Building Energy Deduction (Section 179D), Clean Energy Investment Tax Credits (Section 48/48E) and others — and considerations for these energy incentives in the context of trusts and estates.
- Introduce how cost segregation studies are used to identify property eligible for bonus depreciation or a shorter depreciation recovery period.
- Learn how cost segregation studies can be combined with the basis step-up at death to accelerate depreciation, reduce taxable income, and increase cash flow.
- Review the enhancements in the Inflation Reduction Act of 2022 to the Residential Energy Credit (Section 45L) and Building Energy Deduction (Section 179D).
- Learn about the new and improved Clean Energy Investment Tax Credit (Section 48/48E) and how it applies to renovations and building new facilities.
- Explore how energy incentives are handled for estates, trusts, and beneficiaries — including transfers to estates and trusts by gift or death.
Modern Fiduciary Solutions: The Private Trust Company - ON DEMAND SESSION
Betty Andrikopoulos, Executive Managing Director, Willow Street
Scott Weaver, General Counsel & Chief Fiduciary Officer, Willow Street, Jackson, Wyoming
Modern Fiduciary Solutions: The Private Trust Company
Families of wealth and their advisors are increasingly evaluating private family trust companies (PTCs) to address multigenerational fiduciary succession needs. In this session, Betty Andrikopoulos and Scott Weaver from Willow Street will provide an overview of the PTC structure, common planning considerations, and address leading practices in governance and administration.
- Provide an overview of the PTC including legal structure, planning considerations, and common use cases.
- Develop an understanding of PTC governance and operations, including PTC collaboration with single- and multi-family offices.
- Consider leading practices as to governance and administration with an emphasis on situs, nexus, and risk management.




















