Stetson University

2013 Special Needs Trusts - Schedule

Pre-Conference: Pooled Trustee
Wednesday, Oct. 16

A program focused on issues for pooled trusts administrators, attorneys and those who work with pooled trustees.

7:30 a.m. - 5:00 p.m.
Registration Desk Open

7:30 - 9:00 a.m.
Continental breakfast and visit Sponsors & Exhibitors

8:30 - 8:40 a.m.
Welcome and Announcements
Rebecca C. Morgan

8:40 - 9:30 a.m.
POMS Changes - Now What
Mary E. O'Byrne
SSA has made changes to the POMS and there are ongoing conversations about additional changes. What does this mean to a pooled trust? Do the documents need to be updated? Can transactions be "undone?" This session will give some background behind the changes, how pooled trusts can respond to those changes, and what is likely to happen next.

9:30 - 10:20 a.m.
Over 64 and Transfers - An Update
Laurie Hanson
Although CMS has not taken an "official" position on whether or not a transfer of assets into a pooled trust sub-account by an individual over the age of 64 is a transfer, there have been varying positions taken by the regions and different outcomes in the cases. This session will provide an overview of the law pertaining to pooled trusts, the source and status of the dispute regarding the over-64 transfers, and recommendations for handling such matters.

10:20 - 10:40 a.m.
Break and visit with Sponsors & Exhibitors

10:40 - 11:40 a.m.
Working Together - Forging Relationships with Disability Organizations
Barbara Helm
Pooled trusts often work with disability organizations. This session will review the importance of having good working relationships, discuss the advantages of doing so, and offer suggestions on how to form such relationships.

11:45 a.m. - 1:00 p.m.
Lunch Presentation - The Trust Review Process
Kerry Tedford-Coles
Regulation 9, through The Office of the Comptroller of the Currency, and many State Department of Banking agencies require a review of fiduciary accounts. Why should we do this and how do we put it into practice?

1:00 - 1:50 p.m.
Breaking News: Hot Topics About or Affecting Pooled Trusts
Neal A. Winston
It is so important to keep updated with the changes to laws, regulations, policies and procedures. This session will provide an update for Pooled Trustees on the latest breaking news!

1:50 - 2:40 p.m.
Risk Management Assessment for Pooled Trusts - Identifying Liability and Insuring the Risk
Thomas F. Brink and Michael Amoruso
This session will discuss the decisions and actions commonly taken by pooled trusts, how identify liability, and insuring a pooled trust against risks. The presenters will also discuss good practices and important policies each pooled trust should have in place.

2:40 - 3:00 p.m.
Break and visit with Sponsors & Exhibitors

3:00 - 4:00 p.m.
Tax Matters for Pooled Trustees
Dennis M. Sandoval
(d)(4)(C) SNTs have special considerations regarding taxes, and trustees need to understand the issues that have been cropping up regarding taxes and how to handle those matters.

4:00 - 4:50 p.m.
Income Determinations Under Various HUD Assisted Housing Programs:  What's a SNT to do?
Chung-yiu "Andrew" Lee
Figuring out an accurate HUD-assisted tenant's rent stems from understanding what amounts of income must be included and disregarded. This session describes the HUD income regulations found at 24 CFR part 5, subpart F as applicable to Public Housing, Section 8 Project-Based, Project-Based Vouchers, Tenant-Based assistance, the Section 202 Supportive Housing for the Elderly, Section 811 Supportive Housing for Persons with Disabilities, Section 811 Project Rental Assistance, and the Senior Preservation Rental Assistance Contracts program. The session will cover HUD's administrative guidance related to income determinations and its impact on SNT distributions.

4:50 - 5:30 p.m.
Roundtable Discussions for Trustees, by Trustees
Facilitator: Neal A. Winston

Pooled Trusts and MSAs
Barbara Helm

Challenging Distributions and How to Handle Them
Kerry Tedford-Coles

Characteristics of Successful Staff Members
Travis D. Finchum

Changing Disbursement Policies and Notifying Trust Beneficiaries to Deal with Changes in POMs
Heidi J. Flatt

The Tax Intensive
The Top Tax Questions SNT Attorneys Must Answer

Wednesday, Oct. 16 | 1:00 - 4:30 p.m.

A program focused on tax-related questions and answers that elder law attorneys must know. This program is limited to the first 50 registrants.

1:00 - 1:05 p.m.
Welcome and Overview
Rebecca C. Morgan

1:05 - 2:05 p.m.
What is a Grantor Trust, and When Do You Need an EIN?
Robert B. Fleming
This session will cover a review of the actual CFRs on tax filings, and maybe even a sample 1041 (or a screen shot of how to fill it out in various circumstances).

2:05 - 3:05 p.m.
How Do You Leave an IRA/Qualified Plan to a SNT?
Bradley J. Frigon
This session will provide samples and language for an accumulation trust, some actual calculations of the dollar amounts in some hypothetical cases, language for a beneficiary designation, and a discussion analyzing trust distributions and payments.

3:05 - 3:30 p.m.
Break and visit with Sponsors & Exhibitors

3:30 - 4:30 p.m.
The Question Roundup
Robert B. Fleming and Bradley J. Frigon
Come on, we all have questions. Don't be shy--here is your chance--even if it is a tax question that does not concern the day's topics.  We have an hour, and you know everyone wants to ask the same questions you do.  It's like having a tax lawyer at your disposal for an hour. Go for it!

Basics of Special Needs Trusts
Thursday, Oct. 17

7:30 a.m. - 6:00 p.m.
Registration Desk Open

7:30 - 8:35 a.m.
Continental breakfast and visit Sponsors & Exhibitors

8:35 - 8:45 a.m.
Welcome and Announcements

Rebecca C. Morgan

8:45 - 9:45 a.m.
The SNT Decision-Tree

Craig C. Reaves
In considering whether a SNT is the right and best option for a beneficiary, certain considerations must be analyzed and the impact of actions studied. This session will approach the basics of SNTs from a decision-tree analysis and explain the steps the attorney, family and beneficiary should take in determining whether a SNT is the right choice.

9:45 - 10:00 a.m.
Break and visit with Sponsors & Exhibitors

10:00 - 11:00 a.m.
Yes It Is Your First SNT: the 5 Key Drafting Issues and How to Address Them

Janet Lowder
Take a deep breath, pull up paper and pen, and identify the 5 key drafting issues you are facing for this SNT. It is more than taking a form and filling in the blanks. You need to think about the whats, the hows and the whys in drafting a SNT that works.  This session will examine the 5 key drafting issues:  irrevocability, trustee discretion, who will be the trustee, payback and sole benefit and how to address those when drafting your SNT.

11:00 a.m. - 12:00 p.m.
You Just Think You Know the POMS - or Wonder Why You Should

Stuart D. Zimring
According to SSA's POMS home page, "[t]he POMS is a primary source of information used by Social Security employees to process claims for Social Security benefits."  So why should you know about them? What is their precedential value? How do you use them in your practice?  This session will explain why it is important to know about the information that SSA is using to make decisions, how courts are referencing the POMS, how to keep abreast of changes to the POMS and how to draft with the POMS in mind (if you should).

12:00 - 1:00 p.m.
Networking Lunch

1:10 - 2:10 p.m.
Breakout Sessions

  • Navigating the Maze: Naming a Special Needs Trust as Beneficiary of a Retirement Account
    Dennis M. Sandoval
    Retirement Accounts are standard tools in saving for retirement, but not all retirement accounts, or pensions, are created equal.  There are certain actions that need to be taken in order for a SNT to be named the beneficiary of a retirement account and, in some instances, the language of the plan may prohibit this from being done, for example, death benefits rather than IRAs. This session will explore the various vehicles used as retirement accounts, and how and when a SNT may be named as the beneficiary.
  • The Affordable Care Act in 2014 - 6 Things to Know About the ACA Affecting the Special Needs Families
    Nell G. Sale
    As more provisions of the ACA go into effect in 2014, there has been some talk about whether SNTs will still be needed. This session will look at 6 provisions of the ACA that every family, trustee, and beneficiary needs to know and understand, including (1) children up to age 26 can remain on their parent's policy, (2) elimination of the lifetime cap, (3) elimination of pre-existing conditions (4) expanded Medicaid, (5) changes to Medicare Part D, and (6) those beneficiaries of SNTs who may not be helped by the ACA's implementation.
  • Terminating the SNT - the Why, When, and How
    G. Mark Shalloway
    Life changes, circumstances change, and the need for, or even the existence of the SNT may change. This session will review the various reasons why a SNT might be terminated: change in laws, the beneficiary's circumstances change, the SNT funds are gone, the beneficiary dies, etc. This session will also cover the whens and hows of terminating a SNT, including language in the SNT and drafting to wrap up the SNT.

2:10 - 2:30 p.m.
Break and visit with Sponsors & Exhibitors

2:30 - 3:20 p.m.
Breakout Sessions

  • Family Relationships, Living Arrangements and the Impact on Public Benefits
    Robert W. Fechtman
    Family means many things to many people. . . and to various government programs. This session will cover the various issues trustees must face when considering a beneficiary's living arrangements, how living arrangements may impact a beneficiary's benefits, and what a trustee must do in making a right, although unpopular, decision.
  • The Use of SNT Funds to Support Beneficiaries in an Environment of Diminishing Public Benefits - Trustee Budgeting and Decision-Making; Counseling Clients on the New Realities
    Howard S. Krooks and Michael Amoruso
    Crunching numbers is important for a variety of reasons.  When public benefits are in play, their requirements and limitations have to be considered in using a 1st party SNT. Decisions have to be made about risk, and whether to forego public benefits altogether. A financial planner can be critical in crunching the numbers and making decisions about managing the funds, whether or not a SNT is used.  What will the impact of the ACA be on Medicaid and the need to establish SNTs in the first place?
  • The Pooled Trust as the Trustee of the 3rd Party SNT: Promises and Pitfalls
    Stephen W. Dale, Heidi J. Flatt, Barbara Helm
    This session will focus on using a pooled trust as Trustee for 3rd party trusts, both pooled and stand-alone. The presenters will discuss how utilization of a Pooled SNT expands options and choice.  Stability, transparency, accountability and portability of the pooled and stand-alone 3rd party trusts will be discussed.

3:30 - 4:20 p.m.
Breakout Sessions

  • Income Determinations Under Various HUD Assisted Housing Programs:  What's a SNT to do?
    Chung-yiu "Andrew" Lee
    Figuring out an accurate HUD-assisted tenant's rent stems from understanding what amounts of income must be included and disregarded.  This session describes the HUD income regulations found at 24 CFR part 5, subpart F as applicable to Public Housing, Section 8 Project-Based, Project-Based Vouchers, Tenant-Based assistance, the Section 202 Supportive Housing for the Elderly, Section 811 Supportive Housing for Persons with Disabilities, Section 811 Project Rental Assistance, and the Senior Preservatiopn Rental Assistance Contracts program.  The sessions will cover HUD's administrative guidance related to income determinations and its impact on SNT distributions.
  • Tax Issues in 2013 and Beyond
    Nell G. Sale
    There have been some changes in the tax code that all Grantors and Trustees need to consider, including those made in the American Taxpayer Relief Act, such as the estate tax deduction made permanent, the use of MAGI in determining eligibility for expanded Medicaid, income and capital gains taxes on trusts, the limit on medical and dental expenses, the limit on itemized deductions, and more.
  • Social Security Appeals of Adverse Trust Determinations and Why You Should Do Them
    David Lillesand
    Sometimes the answer you get for your client is no.  But maybe no is the wrong answer.  This session will cover Social Security appeals of adverse trust decisions, discuss how to effectively advocate for a different result, how to convince SSA that you are right, and how to get paid for the appeal.

4:30 - 5:00 p.m.
Question & Answer Wrap-Up - Putting All the Pieces Together
Robert W. Fechtman, David Lillesand, Janet Lowder, Craig C. Reaves
A panel of the day's speakers.

5:00 - 6:00 p.m.
Reception
Sponsored by Loews Don CeSar Hotel

2013 Special Needs Trusts - The National Conference
Friday, Oct. 18

7:30 a.m. - 5:00 p.m.
Registration Desk Open

7:30 - 9:00 a.m.
Continental breakfast and visit Sponsors & Exhibitors

8:30 - 8:40 a.m.
Welcome and Announcements

Rebecca C. Morgan

8:40 - 9:10 a.m.
The State of the Union: SNTs in 2013 and Beyond

Robert B. Fleming and Mary Alice Jackson
With the ACA and the ABLE legislation, some wonder whether SNTs continue to be a viable planning tool for beneficiaries, whether 1st party or 3rd party SNTs. This session will present the pros and cons of using SNTs in 2013 and beyond, with it likely that both sides will make the other's argument at some point. Not only will this session provide excellent considerations regarding the use of SNTs, it will provide high drama and great entertainment. This one is not to be missed!

9:10 - 9:35 a.m.
Social Security Disability:  The Coming Confrontation

Former Commissioner of Social Security Michael Astrue
Commissioner Astrue's remarks will discuss the implications of the projected 2016 insolvency of the Disability Trust Fund and possible implications of that projection for Americans with disabilities.

9:35 - 9:45 a.m.
Break

9:45 - 10:10 a.m.
Remarks by Eric Ice, Director for the Office of Supplemental Security Income (SSI) and Representative Payee Policy at SSA (via video conference)

10:10 - 10:45 a.m.                                                                                                                                     Panel Discussion
Michael Asture, Robert B. Fleming, Mary Alice Jackson, Mary E. O'Byrne and Neal A. Winston

10:45 - 11:30 a.m.
Veterans and SNTs: Serving Those Who Serve Our Country - Understanding Veterans' Needs, Programs, and the Role of SNTs in Planning for the Future

Major General Joseph G. Lynch (ret.) and G. Mark Shalloway
Many veterans are eligible for benefits through the VA, and those injured in the line of duty may not need a SNT for those purposes. Sometimes veterans get injured at home, have a child with special needs or may be the recipient of funds appropriate for a SNT. This session will review generally the needs of veterans, typical programs and the intersection of SNTs.

11:40 a.m. - 12:30 p.m.
Breakout Sessions

  • The Trustee's Responsibility (or Not) to Oversee Public Benefit Access: Trust Law and Drafting Suggestions
    Mary Alice Jackson
    Although there are many reasons to use a SNT, oftentimes a beneficiary's eligibility or receipt of public benefits is one reason. If a beneficiary is not receiving benefits, but is eligible, does a trustee have a duty to apply on the beneficiary's behalf, or see that someone does? If so, what is the source of this duty? How can the attorney include language in the SNT to make it clear that the trustee has the responsibility to be sure that the beneficiary applies for and remains eligible for appropriate public benefits?
  • Autism and the DSM-V
    Dr. Karen Berkman
    The new DSM-V created quite a lot of discussion before it was released.  One of the changes was the classification of Autism.  Dr. Berkman will discuss the changes, the impact of the DSM-V and latest news in autism that attorneys and trustees need to know.
  • Litigating Fair Market Value
    Laurie Hanson
    Transfers for less than fair market value result in a penalty. . . but many times a transfer is for fair market value, despite what the state Medicaid agency thinks. It is possible to litigate the issue and prove a transfer is for fair market value. This session will cover the law and regulations regarding transfers for less than fair market value and how to litigate and prove that a transfer is not disqualifying because it was made for fair market value.

12:30 - 1:30 p.m.
Networking Lunch

1:45 - 2:45 p.m.
Breakout Sessions

  • Third Party SNTs - More Than Testamentary Dispositions
    Barbara Hughes
    Third Party SNTs have more uses than just a SNT in a will. This session will look at those uses, variations and contraindications, including when the grantor would want the 3rd party SNT to be a sole benefit trust, when the SNT should have single beneficiary, how naming multiple beneficiaries may create problems, when to use a grantor SNT vs. QDT and more.
  • MSA, Liens, and the Ahlborn Progeny - What Attorneys and Trustees Need to Know
    Bradley J. Frigon
    This session will review the latest statutory and case law updates on the Medicare Secondary Payor (MSP) rules and what is new with MSA. This session will also include a discussion on U.S. Supreme Court decision in WOS vs. E.M.S on Medicaid liens.
  • What Every SNT Lawyer Needs to Know About Special Education Advocacy
    Bernard Krooks
    Many SNT beneficiaries are still in school, and there are many programs and services available to help beneficiaries succeed through the educational process and achieve independence.  Federal law mandates that school districts provide appropriate services for children with disabilities. This session will cover the programs and services available and provide helpful tips to attorneys on how to represent clients against school districts to be sure that beneficiaries receive the educational help available and mandated under the law.

2:45 - 3:05 p.m.
Break and visit with Sponsors & Exhibitors

3:05 - 3:55 p.m.
Breakout Sessions

  • Parental Duty of Support and SNTs for Minors
    Craig C. Reaves
    As beneficiaries live past the age of majority, many issues regarding support can arise. States may have statutes that require a parent to continue to pay child support for a child with special needs past the age of majority. The non-custodial parent may try to eliminate the parent's child support obligation, arguing that the SNT's existence obviates the need for support. Sometimes beneficiaries have children and may be ordered to pay child support--and the question becomes whether the SNT can do so. This session will review the applicable statutes and cases and provide sample language for SNTs and family agreements.
  • New Issues in Settlement Cases - Not Just for Medicare Any More
    Janet Lowder
    MSAs are always thought about in the context of Worker's Compensation and personal injury settlements when the beneficiary is, or will be receiving, Medicare. However, some private insurance companies are following Medicare's example and refusing to cover future medical care when a person has been compensated for future medical damages in a settlement. Is this the wave of the future?  This session will explore how this trend and the provisions of the ACA may affect future medical damages in settlements next year.
  • I Didn't See That Coming! Protecting the SNT Trustee From Liability
    Stephen W. Dale and Scott M. MacDonald
    This session will focus on actions the SNT Trustee can take to reduce liability; including: proper budgeting and financial planning consistent with the Uniform Prudent Investor Act, accurate recordkeeping, appropriate notices and court accounting procedures.  This session will highlight preventative legal and financial disciplines designed to avoid legal and remunerative actions against the fiduciary trustee.

3:55 - 4:10 p.m.
Break and visit with Sponsors & Exhibitors

4:15 - 5:00 p.m.
The Update
Robert B. Fleming
The eagerly anticipated session for every SNT conference, offering updates on the breaking news in laws, regulations, cases, POMS, policies, and more.

5:00 p.m.
Adjourn

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