2019 National Conference on Special Needs Planning and Special Needs Trusts - Agenda

Welcome and Announcements

A Trip Through a 1041 Return
Hyman G. Darling

Omnibus Grantor Trust Rules
Debra Boje

Break and Visit with Sponsors and Exhibitors

Working Through the Problems
Hyman G. Darling, Robert B. Fleming and Bradley J. Frigon

11:30 a.m.-12:45 p.m.
Lunch

That UPIA Topic
The Uniform Principal and Income Act (recently renamed the Fiduciary Income and Principal Act, or FIPA – and adopted in that new version by exactly one state so far) is your friend. It offers important direction about distributions, and planning opportunities for fiduciary income taxes. You should know more about it, and see how it can help you.
Robert B. Fleming

2019 Tax Basis Planning
The current Federal Estate and Gift Tax laws leave many individuals with the false impression that estate planning is no longer necessary when the value of a gross estate falls within the historically high Estate Tax Exemption. This session will discuss the need for and benefits of estate planning for wealthy individuals who do not currently have a taxable estate. Specifically, significant tax basis planning options will be reviewed as well as other important planning opportunities.
Karen Kurtz Havey

The IRS and Audits of Estate & Gift Tax Returns
We will discuss what to expect when confronted with an IRS audit of a Federal Estate Tax or Federal Gift Tax Return, including how to prepare for an audit and issues to consider when responding to a request for information by the Estate Tax Examiner. We will also explore factors to consider when preparing an Estate Tax or Gift Tax Return, including the importance of organizing exhibits and disclosing all relevant information and the time requirements for filing Estate Tax and Gift Tax Returns. We will also evaluate how best to mitigate and abate potential late filing and late payment tax penalties, which may arise after filing. Finally, we will explore potential red flags that may trigger an audit, including aggressive valuation discounts for closely held businesses and excessive deductions for executor fees and other administrative expenses.
Jeff Gad and Bill Kalish

Tax Return Position Ethics or Retaining Your Right to Practice
If you prepare returns in your practice or are a trustee responsible for filing trust returns do you know the rules which apply to you and are set forth in Treasury Department Circular 230? What do the Model Rules of Professional Conduct say about return preparation standards? In addition, there are many variations of monetary penalties imposed by our tax laws which directly relate to returns positions taken by the taxpayer (the Trustee for trusts) or advised by preparers (and “advised” can be a simple as recommending a position by preparing a return in incorrect manner), are you aware of these obligations and what it takes to avoid them? This program will review the return position standards imposed by Treasury, the IRS, the Model Rules and the Tax Code upon professionals who prepare returns and/or practice before the IRS.
James M. McCarten

Break and Visit with Sponsors and Exhibitors

Transferring Trusts from One State to Another and Changing Situs of Trusts for Tax Purposes; State Income Tax Treatment of Trusts
Hyman G. Darling and Mark Munson

Taxation of Investment Income including Capital Gains and Qualified Dividends
Investment income is often the primary asset of a Special Needs Trust. The trust tax rules related to the taxation of interest, dividends and capital gains are complex. The tax consequences of investment income effects both the trust and the beneficiary. Attorneys, trust officers and other professionals must be familiar with these rules to provide trustees and beneficiaries with the best advice.
Bradley J. Frigon

One Year after Tax Reform-What is the Impact of Trust Reforms
Michael J. Amoruso (Moderator) and Donna Jackson and Mark Munson (panelists)

Welcome and Announcements

The 2019 Pooled Trusts Update
The past year has been active in creating successes, challenges, and growth in management of pooled trusts. This annual session looks at the highlights of pooled trust management and public benefits programs, including agency trends and operations for SSI, HUD, Medicaid, Court decisions, and more as we keep abreast of the current status of this important tool for support of the elderly and individuals with special needs.
Neal A. Winston

Over 65 Pooled Trusts Transfers and Establishment: An Update
There have been recent and “interesting” developments in the courts in the past year regarding over-65 transfers to pooled trusts. In this session, Tammy Conover will summarize recent court decisions and explain Colorado‘s proposed rulemaking in response. After this update, Profession Virelli will explain the steps in administrative rulemaking to expand our advocacy responses in this process.
Tammy Conover and Louis J. Virelli

Break and Visit with Sponsors and Exhibitors

PSNT Investments: Overview of Asset Allocation Options, Uniform Prudent Investor Act, and Managing Illiquid, Hard-to-Value Assets (real estate; mineral, water, oil, and gas interests; and promissory/mortgage notes)
This session will discuss investment management and PSNT options to provide appropriate asset allocation vehicles for different beneficiaries' ages and needs. This session will also cover the Uniform Prudent Investor Act and provide PSNTs with fiduciary best practices for Pooled Trust investments and beneficiary portfolio selection. An overview of how to handle unique investments such as real estate, oil/gas/water/mineral interests and promissory/mortgage notes will also be provided.
Peter J. Wall

Transferring Funds from SNT to ABLE Accounts---and Assuring How They Will be used Appropriately
Janet L. Lowder

Who's on First...What's on Second?: How to Navigate through the Investment Management Functions of a Pooled Trust Organization
This session will explain the many challenges a non-profit must navigate through in dealing with the investments, financial management and hiring of appropriate agents for their d4c trust. Who is responsible for these important financial decisions? What does the SSA POMs say about the nonprofit’s management controls when it comes to investments and financial agents. What is the role of the beneficiary in these decisions? What is the nonprofit’s role vs bank role vs the investment mgr.? Are there potential traps in who has control? Are there other concerns when it comes to the investments as it applies to Uniformed Prudent Investor Role? How to address active management vs. passive management. What is an Asset allocation strategy? What is the Investment Policy Statement? What to consider with a pooled trusts investment when it comes to your beneficiary’s age and present/future needs? How to respond to market volatility and overall cash management of the pooled funds. How to find qualified board members, audit/finance committee member and most importantly a qualified investment advisor/consultant. We will cover all of this and provide some tools and ideas on what a nonprofit needs to do to be successful and protect your liability in the management of your beneficiaries’ investments of their beneficiaries’ trust funds.
Andy Dunlap and Scott Nixon

How to Communicate with Nonverbal Beneficiaries-From Low Tech to High Tech
Communicating with nonverbal beneficiaries can be accomplished in a variety of ways that decrease the burdens and pressures on both the beneficiary and others involved. This session will explore various methods of communication, helpful tools, references, and alternative means of communication that can assist with a smooth interaction and successful resolution of the task at hand.
Taylor Huston

Death, Grief, and Beyond: A Multitude of Issues to Consider when Beneficiaries Die
This session will focus on myriad issues that may present themselves when a beneficiary passes away. Main topics covered in the session will focus on advance planning documents and funeral directives, grief experienced by staff members and family of the beneficiary, and payment of necessary expenses. The presentation will also briefly touch on state laws related to physician-assisted death.
Kevin E. Hansen and Kerry Tedford-Coles

Evaluating Applicants to the Pooled Trust. Are There Times to Turn Down an Enrollment?
When operating a Pooled Special Needs Trust how do you evaluate a prospective enrollment in your trust? Is there a time or circumstance to turn down an enrollment? The presenters will share scenarios and possible conversations to have with applicants to help you make the determination if the Pooled Trust is the right decision for the individual, and your trust. Would an ABLE account be a better fit? What about a d4A trust, are there advantages? Should you screen applicants who might seem to be a problem client? You will leave with a new understanding of the issues and tools to help you make your own policies.
John Dickerson and Melissa Justice

Emerging Issues in PSNT Administration
A panel discussion on hot topics for trustees including: separating personal views from the duty to the beneficiary, purchasing marijuana and CBD products, how to best serve the long distance beneficiary and dealing with a state agency that objects to a disbursement.
Kerry Tedford-Coles (moderator) and Linda Beiler, Megan Brand and Roberta K. Flowers (panelists)

Structured Settlements-A Valuable Tool for Settlement Planning
Understanding the nuts and bolts of Qualified Structured Settlements under the IRC; the pros and cons, the necessary process including the settlement agreement and Qualified assignment documents; their important use and design in settlement planning.
Randy Levine

Break and Visit with Sponsors and Exhibitors

Mental Disorders, Mental Capacity, and Warning Signs Impacting Gun Ownership for Special Needs Populations/Clients
This session will provide participants with an overview of the impact of capacity when gun ownership becomes a matter of concern for an individual diagnosed with a mental disorder and/or other cognitive/intellectual disability. Discussion will focus on factors to consider when presented with a situation that involves ownership of or right to carry a weapon, such as type and extent of the disorder as well as co-morbidity and/or presence of complicating history, disorders and conditions. Take-always include strategies to identify warning signs as well as approaches to create reasonable solutions that are person-centered and consider current federal and state law. 
Crystal C. Coombes

Beneficiary Portals 
John Dickerson, Vincent Russo and Caitlin Janicki

Legal and Practical Issues in using Caregivers: Contracts, Quality Control, Selection, etc. 
Whether a caregiver is providing companion care or skilled nursing care, the help of a great caregiving team can make all the difference for a family. Oftentimes, family members will act as paid caregivers and while a solution for some families, this can create challenges. There will be an open discussion at this session about the common questions and challenges that trustees and families face when trying to locate, hire and train caregivers. Our discussion will include recommendations regarding caregiving contracts and payroll services, as well as look at best practices related to reimbursement and travel allowances for caregivers.
Elizabeth Noble Rollings Friman

Sexual Health and Safety of Persons with Disabilities 
The diverse legal issues implicated by the topic of the sexual health and safety of persons with disabilities impact many different arenas of life for them and their support networks. The speakers will address several key legal issues pertaining to this topic, including access to sexual and reproductive health care, “Public Indecency” laws, sexual abuse between persons with disabilities, on-campus sexual assault of persons with disabilities, and reproductive and parental rights of persons with disabilities.
Emma H. Barry and Kristen M. Lewis

The Nuance of Distributions When the Beneficiary is a Minor
Mary O’Byrne

Public Benefits Jeopardy
The Pooled SNT Special Edition! Come see if you can beat the alleged experts!
Stuart D. Zimring

Welcome & Announcements

A Walk through the POMS which Includes SI, PR & PS
When reading the POMS, did you ever feel like you were watching a foreign film and were not quite comfortable with the subtitles? Something lost in translation? This session will provide a curated walk through the POMS from their legal foundation, organization and acceptance by the courts to tips for navigation and updates to nuggets of policy.
Ken Brown

Break and Visit with Sponsors and Exhibitors

Reconsideration & the Appeals Hearing or Making so Much Noise with the Regional Trust Review Team that There Doesn't Need to be an Appeal
When you draft Trusts or assist trustees in disclosing Trusts to SSA, be prepared for the denial letter stating that the Trust is a countable asset. Before your blood pressure rises upon receipt of such a letter, come hear about the process to defend the trust as an excluded resource. Being quiet and hoping it will get resolved on its own is not a sensible approach.
Emily Kile

A View from the Bench: What Attorneys Need to Know When Appealing a SSDI/SSI Denial Case to Federal Court
Magistrate Judge Tom Wilson

11:30 a.m.-12:15 p.m.

Federal Court Process for SSD/SSI Appeals
Sarah E. White

12:10 p.m.-12:55 p.m.

An Update from the Court
Chief Judge Davis will provide an overview of the court, new initiatives the court is undertaking and discuss recent cases of notes that all veterans advocates should know. 
Honorable Robert N. Davis

Update from the VA General Counsel
James Byrne

Veterans Benefits: Claims, Compensation and Pensions
This session will cover a number of topics that are needed for those who are, or have applied to be VA accredited. Topics will include a discussion of Service-Related and Non-Service Related Disabilities, Pensions, Compensation, Aid and Attendance, and health care. 
The Honorable Michael P. Allen and Professor Stacey-Rae Simcox

Break and Visit with Sponsors and Exhibitors

Veterans Benefits: Claims, Compensation and Pensions (continued)
This session will cover a number of topics that are needed for those who are, or have applied to be VA accredited. Topics will include a discussion of Service-Related and Non-Service Related Disabilities, Pensions, Compensation, Aid and Attendance, and health care.
The Honorable Michael P. Allen and Professor Stacey-Rae Simcox

Welcome and Announcements

Too Much to Qualify, Not Enough to Live - Flowchart Analysis of What Can Be Done With Excess Funds When a Person is Receiving SSI or Medicaid
After attending this presentation, you will be able to explain to your client what options are available when the client has too much money to qualify for Medicaid or SSI. 
Craig C. Reaves

Review of the Past Year’s Significant, Curious, or Downright Fascinating Fiduciary Cases (at least it seems to me)
This session will review recent cases from across the country to assist fiduciaries and their advisors in identifying and managing contemporary challenges.
Dana G. Fitzsimons, Jr.

Break and Visit with Sponsors and Exhibitors

You Be the Trustee: The Game Show! 
Robert B. Fleming (moderator) and Megan Brand, Robert W. Fechtman and Mary Alice Jackson (panelists)

A Guided Magical Mystery Tour of the POMS
Roll up, roll up for the mystery tour. Upon watching a film for the second or third time, did you ever discover something you totally missed the first time around? This guided tour of the SSA POMS will help you find those often hidden, subtle or lesser known policy gems that you may have missed and can employ in your practice. 
Ken Brown

Best Practices on Liability Medicare Set-Asides... Proactive or Reactive
Understanding the Medicare secondary payer act and the best practices in liability cases. It’s not only compliance with a law but it’s proactively educating your claimant and the parties to lawsuit as to what is necessary to accomplish a successful post Settlement life for the injured. 
Randy Levine

Health Care Programs & Benefits for Beneficiaries
This session will discuss the role that the Administration for Community Living (ACL) and its Aging and Disability Network can play in promoting community living for Medicare and Medicaid beneficiaries, as well as Veterans. ACL’s Network agencies provide long-term services and supports (LTSS) to consumers with disabilities of all ages. These groups include those participating in health plans and health systems, Veterans Administration programs, and Medicare and Medicaid. The presentation’s focus will be on: 
1) the new Medicare health-related, LTSS benefits that Medicare Advantage (MA) plans may offer enrollees, 
2) the 2014 Medicaid Home and Community-based Settings Rule, and 
3) ACL’s role in this evolving environment and other programs. 
Learning Objectives are: 
1. Understand the new flexibility MA plans have to provide health-related LTSS
2. Understand the Medicaid HCBS settings rule, which promotes community living
3. Understand the role that ACL programs can play in promoting community living for beneficiaries and Veterans.
Vicki Gottlich

Paying Caregivers and Employees from a Trust: 10 Easy Ways to Get Sued
When a fiduciary pays someone to provide services to his or her client, it is likely that an employment relationship is created. That means that there is not only an administrative duty to process payroll, accurately withhold and file taxes, and comply with wage and hour law, but also the potential for significant liability against trust/guardianship assets, and the fiduciary organization itself. In addition to describing the risks of being an employer and sharing a few horror stories, Cheryl and Rachel will discuss compliant solutions for hiring, employing, and paying employees, as well as ways to avoid some of the common pitfalls.
Rachel Green and Cheryl Severson

Orbiting Between Plenary Guardianship and Supported Decision-Making
In this session we will take a deeper look into customizing supports for special needs beneficiaries to guard against unnecessarily restrictive guardianship arrangements. Using case studies, we will explore ways to protect beneficiaries, yet increase personal independence, particularly for those transitioning into adulthood. 
Jennifer Lile

Roles of the SNT Attorney and Trustee in Advising and Managing Litigation Settlements
Many SNT attorneys and financial advisors work with personal injury litigators to assist their clients, but there is more than just drafting and managing an SNT when the settlement arrives. This session will explore the many sides of the relationship including understanding the unique challenges to the client created by settlements, analyzing trust models and public benefits to best serve the client, ethically representing the client with competing advice from the litigator and family members, and creating a lasting plan to put the settlement to best long term use for the injured. It will also discuss practice development in marketing and educating the PI attorney.
Neal A. Winston

Break and Visit with Sponsors and Exhibitors

Communication in the Digital Age
This session will explore the various methods of communication that are available to our organizations and how best practices can improve office efficiency. We will also explore options for communication outside our organizations including our business partners as well as our beneficiaries and those we serve.
Linda Beiler

Malpractice and Breach of Fiduciary Duty: What Can Go Wrong?
To err is human but, unlike forgiveness, malpractice and breach of fiduciary duty claims are not divine. This session will summarize cases alleging legal malpractice and breach of fiduciary duty in the context of special needs trusts to help attendees avoid the same fate.
Shirley B. Whitenack

My First Decanting: How I Learned to Let the Wine and the Trust Breathe
The mechanics of following the procedures under the Uniform Decanting Act and preparing documents to decant a faulty SNT into a new one will be discussed. As more States adopt the Act, special needs estate planners will want to take advantage of this helpful new tool to update old trusts and correct trusts with mistakes. After serving for a year on a committee in her state that studied and ultimately adopted the Act, Katherine Barr used the statute and discovered how it really works. Ms. Barr will share the experience and results. This session is BYOT (bring your own trust).
Katherine Barr

All About ABLE
ABLE accounts are far more than just legislation, POMS, and guidance letters. ABLE accounts change the lives of people with disabilities… and SNT practitioners. Come hear the real life stories gathered from around the country by STABLE Account Deputy Director Doug Jackson as he illustrates the impact ABLE accounts have and practical ways they have been put to use. You’ll laugh. You’ll be inspired. You’ll leave better prepared to guide people in using ABLE accounts in your SNT practice.
Douglas Jackson

Deescalating Danger: Communicating with Individuals with Mental Illness in an Emotional State
This presentation will provide a brief introduction on communicating with someone who is mentally ill while they are in crisis. Tips will be provided on how to be an overall better communicator and how you can help someone with a mental illness get their message across in a more effective manner.
Sergeant Joleen Bowman and Corporal Keith Jackson

The Very Basic Basics of Public Benefits
What are means-tested benefits?? This fundamentals session for the beginning special needs practitioner will include information about understanding the Social Security Administration; Supplemental Security Income (SSI); who gets it and why; the Medicaid program and its many tentacles; Social Security Disability Insurance; and the relationship between SSDI and Medicare. 
Mary Alice Jackson

Reception

Announcements and Introductions

New POMs Requring Attorney Fee Applications

Over the summer, the SSA released a POMS increasing the requirements for SSA approval of attorney fees for trusts. In this session, our panel will describe the law, regulations and rules, discuss the meaning of this new POMS, the scope of its applicability, how it applies to your work, how to deal with it, and the advocacy efforts surrounding this significant change. If you only attend one session, make sure it is this one!
Mary O’Byrne (moderator), Neal Winston and TBA (panelists)

Break and Visit with Sponsors and Exhibitors

Understanding the Prudent Investor Role and Why It Matters
This session will focus on the role and responsibilities of a trustee managing assets in trust according to the prudent investor rule. Considering the needs of all beneficiaries and avoiding investments that come with excessive risks are paramount to ensuring compliance to the rule. Avoiding asset/sector concentrations, establishing the appropriate asset allocation the trustee’s duty when delegating investments are considerations for the Trustee.
Joe Weaver

What is the Effect of Work on SSI and SSDI Recipient Eligibility?
SSI and SSDI recipients can work without immediate loss of cash and related health benefits, but the rules are complicated and different for SSI and SSDI.  This session will cover the separate rules for both SSI and SSDI and when wages reduce benefits or result in termination of entitlement. 
Linda Landry

3rd Party SNT FAQs from Attendees
This is your chance to have your questions regarding 3rd party special needs trusts answered! From drafting to administering to tax treatment, experts Bradley J. Frigon and Kristen Lewis will be available to discuss these important aspects of 3rd party special needs trusts.  
Rebecca Bell (moderator) and Bradley J. Frigon and Kristen Lewis (panelists)

Reasonable Compensation
This session will discuss the responsibilities of a trustee, the compensation that may be paid in connection with trust administration and the special considerations to keep in mind when an attorney serves as trustee. The session will also outline the manner in which the courts determine whether trustee compensation and counsel fees are reasonable and the standards used by the courts to determine the reasonableness of such fees and compensation.
Crystal West Edwards

Dotting the I’s and Crossing the T’s
So you executed a trust, now what? Our Top 5 items to advise the grantor and trustee after a trust is executed. This is designed as a basic “how to” session to insure your trusts are off on the right foot.
Michael Amoruso and Sreelekha Chakrabarty Amoruso

Trustee School! How to Train Family Member Trustees
Because so many Special Needs Trusts are administered by trustees that are family members (usually mom or dad), great time and effort is expended explaining the role of the trustee, duties, and what makes a trustee of a special needs trust different from a “typical” trustee. This 50-minute discussion will explore how to communicate confusing and ambiguous ideas to a family member that is taking on the role of trustee over a loved-one’s special needs trust. These ideas include: 
-Distinction between 1st and 3rd Party Trusts
-Distinction between means-tested benefits and others, and eligibility rules and reporting requirements (made -simple)
-Distributions – “what can I buy and how do I buy it?”
-Record keeping and accounting
-Taxes
The discussion will also explore strategies that family member trustees can employ to reduce anxiety and avoid common pitfalls.
David Banas

Marketing your SNT Practice
This session creates a forum for practitioners to exchange their experiences on what has worked (or what has flopped!) regarding self-promotion, awareness building, and developing processes to create relationships and satisfy clients. A macro level examination of certain do’s and don’ts of marketing including the highly prevalent and pervasive social media platforms from one practitioner’s point of view.
Emma Hemness

Break and Visit with Sponsors and Exhibitors

When are Non-citizens Eligible for SSI?
The SSI non-citizen eligibility criteria and sponsor deeming rules are restrictive, but some non-citizens can be SSI eligible. This session will explain which immigration statuses still qualify for SSI eligibility. 
Linda Landry

Unique Challenges Faced by Trust Officers/Corporate Fiduciaries
Trust officers and corporate fiduciaries of special needs trusts face unique challenges due to the special needs of the beneficiary. This session will explore some of those challenges, including increased scrutiny by government agencies and courts, trusts that consist primarily of real property, and beneficiaries that require very personal attention.
Shirley B. Whitenack

The Very Fundamental Fundamentals of SNTs
Now that the beginning practitioner understands means-tested benefits, what next?  This is the companion session to the Very Basic Basics of Public Benefits, and will provide the basic definition of a special needs trust; clarify common SNT nomenclature; list the types of SNTs; analyze who needs a SNT; and provide the very bare bones of writing a SNT.  
Mary Alice Jackson

Case Law Update
This popular session closes the program again this year.  Its primary purpose: to give you up-to-date, useable information about developng trends in special needs law, to survey new cases and important changes in the law, and to energize you for the return to your office with information you will be able to use immedately.
Robert W. Fechtman and Robert B. Fleming