Tax Intensive (But Not Too Intense)
Wednesday, October 21, 2026
8:00 a.m.-8:10 a.m.
Welcome and Announcements
Bob Mason
8:10 a.m.-9:00 a.m.
Don’t Fear the Tax Code
Jeffrey A. Maine
A practical introduction to how tax law actually works, including the roles of statutes, regulations, revenue rulings, revenue procedures, and private letter rulings. Learn how to navigate these sources without feeling overwhelmed—and where to look when questions arise.
9:00 a.m.-9:50 a.m.
Personal Income Tax Issues for the Non-Tax-Lawyer
John DeSantis
A clear, practical overview of key income tax concepts in the special needs context, including dependents, deductions, capital gains, and basic gift tax reporting. Designed to help you spot issues and have more confident client conversations.
9:50 a.m.-10:10 a.m.
Break and Visit with Sponsors and Exhibitors
Sponsored by Special Needs Alliance
10:10 a.m.-11:00 a.m.
Trust Tax Overview
Christopher Steele
A 30,000-foot view of grantor and nongrantor trust taxation, explained in plain English. This session lays the foundation you need to understand how trusts are taxed—and to explain it to clients without causing confusion.
11:00 a.m.-11:50 a.m.
Overview of Common SNTs and Tax Classification
Bob Mason
An introduction to common types of special needs trusts and how they are classified for tax purposes. Learn the key classification decisions, why they matter, and how they connect to the broader trust taxation framework.
11:50 p.m.-1:00 p.m.
Lunch
Sponsored by Life Enrichment Trust
1:00 p.m.-1:50 p.m.
Understanding Tax Treatment for SNTs
Amy C. O'Hara, CELA
Building on the fundamentals, this session takes a closer look at the tax treatment of common first-party SNT and third-party SNT structures. Topics include estate inclusion, gift tax considerations, qualified disability trusts, and when grantor trust status applies.
1:50 p.m.-2:40 p.m.
ABLE Accounts are in the Tax Code…
Stephen Dale
A practical look at the tax rules governing ABLE accounts, including how they interact with special needs trusts and basic SSI/ISM considerations. Understand when ABLE accounts fit into planning—and when they don’t.
2:40 p.m.-3:00 p.m.
Break and Visit with Sponsors and Exhibitors
Sponsored by Special Needs Alliance
3:00 p.m.-4:00 p.m.
Clean-up on Aisle 3! Fixing Common Trust Messes
Panel of Today's Speakers
A problem-solving panel session focused on common trust administration and drafting mistakes—and how to fix them. Learn practical strategies to identify issues early and clean them up before they become bigger problems. Plenty of opportunity for questions and answers.