2026 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, November 5, 2026
Washington Legislative and Case Law Update, 8:00 AM
Liberty Upton, Attorney, Bertram & Cashman PLLC, Seattle, WA
Washington Legislative and Case Law Update
This session will provide an overview of legislative 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 2025.
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- Provide an overview of updates to Washington case law for estate planning and probate since the fall of 2025.
- Provide an overview of legislative/statutory updates for estate planning and probate in Washington since the fall of 2025.
Significant, Curious, or Downright Fascinating Fiduciary Cases, 9:00 AM
Dana G. Fitzsimons Jr.
Managing Director and
Senior Fiduciary Counsel, Bessemer Trust, Atlanta, GA
Significant, Curious, or Downright Fascinating Fiduciary Cases
This session will review selected reported fiduciary litigation decisions from 2025 that relate to multiple areas of estate planning, estate and trust administration, the fiduciary duties of agents, administrators, trustees, and other fiduciaries, related trial practice, and identifying and navigating contemporary fiduciary challenges.
- Recognize current and emerging areas of fiduciary action that involve risk.
- Understand limits on fiduciary powers.
- Understand fiduciary actions that will reduce or eliminate risk.
What’s Trending in Collectibles, 10:20 AM
Diana Wierbicki , Partner, Loeb & Loeb LLP, New York, NY
What’s Trending in Collectibles
Collectors are increasingly investing in higher-value collectibles, elevating the importance of this asset class within a broader investment landscape. We will examine the current collectibles market, focusing on how these assets function for collectors. In doing so, we will consider the evolving role of collectibles not merely as objects of personal interest or aesthetic value, but as increasingly significant components of wealth. Our discussion will explore how collectors acquire, hold, and transfer these assets, and the factors that influence their value, including rarity, provenance, cultural significance, and market demand.
- Identify emerging trends across expanding categories of collectibles
- Analyze the legal, regulatory and fiduciary issues surrounding the acquisition, maintenance and transfer of collectibles
- Provide practical guidance for fiduciaries advising on collectibles.
Transfers Under Garn-St. Germain Act, 11:20 AM
Nicholas Pleasants, Shareholder at Oseran Hahn P.S., Oseran Hahn, Bellevue, WA
Transfers Under Garn-St. Germain Act
This session will provide an in-depth look at the Garn-St. Germain Act, which concerns due on sale clauses in mortgages. We will discuss when you can transfer property subject to a mortgage without triggering the due on sale clause. We will end with examples and experience from Lenders and practitioners dealing with mortgaged property transfers.
- What are Due on Sale Clauses
- What Transfers are Not Subject to Due on Sale Clauses
- Lender Considerations when a mortgaged property is transferred
Washington State Department of Revenue Estate Tax, 1:10 PM
Valerie Poe, Estate Tax Manager, Washington State Department of Revenue, Tumwater, WA
WA DOR Implementation of Estate Tax Rules
This session will give a brief explanation of the program, forms, recent legislative changes, common filing issues, and My DOR introduction.
- Overview of estate tax
- Insight into recent legislative changes
- Awareness and tips for electronic filing through My DOR
Protecting Intellectual Legacies, 2:10 PM
Wendy S. Goffe, Partner, Ogden Murphy Wallace PLLC., Seattle, WA
Protecting Intellectual Legacies
This session explores the increasingly important role of literary executors in estate planning and administration, focusing on the protection, management, and monetization of an author’s intellectual and creative legacy after death. Designed for attorneys, CPAs, trust officers, and insurance professionals, the program examines how literary estates differ from traditional estates and why coordinated, cross disciplinary planning is essential.
- Recognize when a creative professional would benefit from appointing a literary or creative executor and what that role typically involves.
- Identify common legal, tax, and financial issues that arise when managing copyrights, royalties, licenses, and other creative assets after death.
- Advise clients and work with other professionals on simple planning steps to protect, manage, and pass on a creative legacy.
Special Needs Trust Planning: Common Mistakes and Solutions, 3:30 PM
Katie Hurt, Partner, Attorney, Feeney Law Offices, PLLC, Richland/Issaquah, WA
Angela Macey-Cushman, Partner, Macey-Cushman & Reilly, PLLC, Edmonds/Seattle, WA
Special Needs Trust Planning: Common Mistakes and Solutions
This presentation will cover the five most common mistakes that non-specialist attorneys make in regard to special needs long-term planning. This will include examples we see in our practice regarding special needs planning, along with solutions that any estate planning attorney can use.
- Issue spotting for potential special needs planning.
- Review of relevant laws and impacts on benefits.
- Learning new drafting techniques.
Friday, November 6, 2026
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.
Digital Assets in Generational Wealth Planning, 10:15 AM
Joel Revill, Co-Founder and CEO, Two Ocean Trust, Jackson Hole, WY
Elise J. McGee, Partner, McDermott Will & Schulte LLP, Chicago, IL
Digital Assets in Generational Wealth Planning
This session provides estate planning professionals with a practical framework for evaluating: (1) digital assets as part of generational wealth strategies, (2) fiduciary and operational considerations, (3) the current regulatory landscape, and (3) trusts and estate plans that remain durable across generations.
- Explain why digital assets are increasingly found in generational wealth portfolios, and why allocation size, time horizon, and control matter.
- Identify the fiduciary and operational risks for trusts holding digital assets.
- Compare custody models and explain why qualified custody, governance, and key management matter.
- Apply a practical planning framework for trust structuring, drafting provisions, and estate settlement involving digital assets.
Ending Probates for Profit, 11:15 AM
A. Paul Firuz, Co-Owner, Firuz & Jeffrey PLLC, Seattle, WA
Ending Probates for Profit
Review of the fraudulent scheme where third-party administrators (including attorneys) exploited the probate process to siphon millions of dollars from decedents’ estates; the ethical rules implicated and violated; and the legislation passed in response (effective June 11, 2026).
- Inform probate attorneys of the new statutes relevant to their practice
- Discuss the reason the statutes were enacted
- Review the ethical rules governing our practice area
Conflict of Laws in Trusts and Estates, 1:00 PM
Ronald J. Scalise Jr., John Minor Wisdom Professor of Civil Law
Tulane University Law School, Professor, New Orleans, LA
Conflict of Laws in Trusts and Estates
In 2022, the Uniform Law Commission approved the drafting of a new uniform act on conflict of laws in trusts and estates. For the last four years, the drafting committee, with the input from stakeholders and industry experts, has developed a provisions applicable to trusts and estates issues (including powers of appointment) that cross state and national borders. The act was approved by the Uniform Law Commission in July of 2026 and will soon be available for adoption by the states. This session will provide an overview of the finalized act as well as the working draft of the Restatement (Third) on Conflicts of Law, which has modelled many of the uniform act’s provisions.
- To explain the current law of conflict of laws in trusts and estates, which is currently exemplified in the largely outdated Restatement (Second) of Conflicts.
- To illustrate why current law is in need of update and modernization.
- To describe the approach and of the newly promulgated Uniform Conflict of Laws in Trusts and Estates Act and illustrate how it addresses contemporary problems.
Administering Charitable Estates: Navigating Complexity and Compliance, 2:00 PM
Rebekah Stanley, Sen. Manager, Deloitte Tax LLP, Seattle, WA
Katie Jeffrey, Counsel, Davis Wright Tremaine LLP, Seattle, WA
Jenifer Jewkes, Partner, Ballard Spahr LLP, Seattle, WA
Administering Charitable Estates: Navigating Complexity and Compliance
This session provides a practical, wide-ranging look at administering estates with charitable components, from fiduciary duties to tax compliance to donor intent. It will include a focused discussion on the estate administration exception to the private foundation self-dealing rules, highlighting when and how fiduciaries can rely on it—and where caution is warranted.
- Understand the core legal, tax, and fiduciary considerations in administering estates with charitable beneficiaries, including coordination among executors, trustees, and advisors.
- Analyze the private foundation self-dealing rules raised in charitable estate administration with emphasis on the estate administration exception.
- Identify planning and administration strategies that mitigate risk, preserve charitable intent, and ensure compliance with federal tax and regulatory frameworks.
Identifying the Client and Untangling Ethical Knots in Estate Planning, 3:15 PM
Stephanie Loomis-Price, Partner, Perkins Coie LLP, Seattle, WA
Lauren J. Wolven, Partner, ArentFox Schiff LLP, Chicago, IL
Identifying the Client and Untangling Ethical Knots
This panel will explore the complexities of client representation in the trusts and estates practice, focusing on the often ambiguous question: “Who is the client?” Topics will include the representation of multiple persons – grantors, spouses, children and other extended family members, trustees, beneficiaries, entities, and family offices. We will also consider how governing instruments and third-party fee arrangements affect representation. Panelists will address best practices when reviewing documents from out-of-state counsel, as well as the use and limits of conflict waivers. Attendees will gain practical insights into managing these ethical dilemmas while protecting client interests and complying with professional responsibility obligations.
- Renew focus on who your client is
- Learn suggestions for staying on the balance beam during joint representations
a. Grantors
b. Spouses
c. children and other extended family members
d. trustees
e. beneficiaries
f. entities and
g. family offices
On-Demand
Oregon Law Update - ON DEMAND SESSION
Barbara Jo Smith, Attorney, 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 2026. 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.
Appraisals and Transfer Tax Compliance - ON DEMAND SESSION
Joe Baratta, SVP, Head of Trusts & Estates North America, Bonhams, Los Angeles, CA
Kelly Goliat, J.D., LL.M. Taxation, Director of Tax, Trust, and Estate Planning at KeyBank, Cleveland, Ohio
Appraisals and Transfer Tax Compliance
This session will explore the critical role of professional appraisals in the preparation and reporting of federal estate and gift tax returns. The presenters will discuss common valuation challenges encountered in transfer tax reporting, the importance of defensible appraisal methodologies, and recent developments in case law addressing valuation disputes with the IRS. Attendees will gain practical insights into how appraisal issues arise in audits and litigation, best practices for working with valuation professionals, and strategies to mitigate risk in high-net-worth estate and gift tax filings.
- Identify when a qualified appraisal is required for federal estate and gift tax reporting and understand common valuation pitfalls.
- Evaluate key appraisal methodologies used for closely held business, real estate, and tangible personal property in transfer tax filings.
- Analyze recent case law involving valuation disputes and apply those lessons to reduce audit and litigation risk.
- Collaborate effectively with appraisers to support defensible reporting positions on Forms 706 and 709.
Washington Taxes Everything Around Me - ON DEMAND SESSION
Robert Wood, Principal, Deloitte Tax LLP, Seattle, WA
Carlo Alba, Senior Manager, Deloitte Tax LLP, Seattle, WA
Modern Fiduciary Solutions: The Private Trust Company
An overview of the millionaire’s how it fits within the Washington state complex tax landscape.
- Review of the background and history on individual taxes in Washington.
- Technical explanation of the millionaire tax including the base, calculation, and quirks.
- Exploration of potential next steps and planning.