Section CLE Publications

To search all available CLE Publications, visit CeLE Search at http://www.ncbar.org/cle/celeSearch.aspx.

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2007 Advising Non-Profit Update

Abstract: This audio CD will provide practitioners advising non-profit organizations with an update on legislative, regulatory, case law and other developments affecting the governance, operation and tax exemption of non-profits in the last 18 months.

2007 Update on Advising MD and DDS Practices - Part 1

Abstract: Physician practices and groups are complex business enterprises governed by a wide variety of federal and state statutory regimes. In the last year, these practices have seen their legal and regulatory environment undergo several substantial changes. Including two practitioners with decades advising medical practices, this audio CD provides you with a practical guide to recent developments. Among other topics, the audio CD discusses recent developments in the sale of MD versus DDS practices, sales of personal goodwill, gain-sharing rules, physician billing practices and other proposed Medicare rules. PART 1 topics include: Trends in MD v. DDS practice sales; Physician practices now subject to IDTF rules; Sales of personal goodwill; and Medicare proposal to cover telephone or email encounters for established patients (with payments on par with in-person visits).

7th Annual NC/SC Tax Section Workshop

Abstract: n/a

8th Annual NC/SC Tax Section Workshops

Abstract: Case Law Update (Recent developments in tax litigation) ... North Carolina Department of Revenue Update (North Carolina state tax issues) ... South Carolina Department of Revenue Update (South Carolina state tax issues) ... Roundtable: Individual and Corporate Tax Aspects of Bankruptcy; Bankruptcy Law for Tax Lawyers (As part of our continuing partnership with the American Bar Association Section of Taxation, three nationally-recognized speakers will discuss tax and non-tax issues in bankruptcies and workouts. These topics promise to be especially relevant in these difficult economic times.) ... Practical Tips to Serving as Tax Counsel in Lawsuit Settlements and Judgments (The federal income taxation of settlements and judgments that benefit both tax lawyers and non-tax lawyers.) ... *Ethics Including Circular 230 (Ethical issues inherent in a document all tax practitioners should be familiar with - IRS Circular 230)

Admitting New Partnership Members: Tax and Non-Tax Considerations

Abstract: Partnerships and Limited Liability Companies are characterized by their flexibility. Partners can be admitted to raise new capital, help the partnership grow, or facilitate the retirement or resignation of other partners. Yet, the admission of new partners can have a dramatic impact on the economic arrangements of existing and new partners. This audio CD discusses the tax and non-tax consequences of the answers to three crucial questions: What is the new partner bringing to the table - property or services? What does the new partner get - income participation or a capital interest? And what type of assets does partnership have - operating or income assets? This audio CD is specifically designed to answer these questions for non-tax specialists who advise businesses operating in the partnership or LLC form. Topics include: Property v. Services: What is the new partner bringing?; Capital v. income interests, common or preferred: What does the new partner get?; Operating v. investment assets: What type of assets does the partnership have?; Control and exist rights and Decision points about economic arrangements.

An Ounce of Prevention is Worth a Pound of Cure (2008 Ethics/Professionalism and Substance Abuse Awareness)

Abstract: Why Gamble With Your Career? ... Dealing with Gambling and Other Addictions ... The Impaired Lawyer's Impact on the Law Firm (Learn to identify the types of impairment that affect attorneys; Recognize and be able to document objective symptoms of impairment; Appreciate the impact an impaired professional has on his/her employer, colleagues, and clients; Evaluate risks of ignoring impairment including financial and ethical repercussions) ... The Disciplinary Process after a Lawyer is Found to be Impaired (What are the steps in the disciplinary process taken by the NC State Bar after a lawyer's ability to practice law is impaired by substance abuse and/or chemical addiction?) ... *Click below on "view TOC" to search the Table of Contents*

Article Nine: Secured Transaction Update - Part 1

Abstract: Secured transactions, the bedrock of commercial and business transactional practice, are coming under renewed pressure as the credit crunch intensifies and more debtors fall into default and bankruptcy. Rising defaults by debtors focus the spotlight on weaknesses in existing security agreements and secured party practices that might be less problematic in a more stable economic environment. Among many other questions that arise are, how can secured parties cost-effectively foreclose on and sell secured property? What are the rights of debtors and their guarantors? Led by two of the nation's foremost commercial practitioners, this two-part audio CD provides you a practical guide to the most important practical issues in drafting security agreements and ensuring cost-effective transactions in a difficult economic environment. PART 1 topics include: Secured transactions during the credit crunch and default crisis; What happens when something about the debtor changes (e.g. name, location, ownership); Anti-assignment provisions regarding collateral; Dispositions in mezzanine loans and Rights to proceeds.

Article Nine: Secured Transaction Update - Part 2

Abstract: Secured transactions, the bedrock of commercial and business transactional practice, are coming under renewed pressure as the credit crunch intensifies and more debtors fall into default and bankruptcy. Rising defaults by debtors focus the spotlight on weaknesses in existing security agreements and secured party practices that might be less problematic in a more stable economic environment. Among many other questions that arise are, how can secured parties cost-effectively foreclose on and sell secured property? What are the rights of debtors and their guarantors? Led by two of the nation's foremost commercial practitioners, this two-part audio CD provides you a practical guide to the most important practical issues in drafting security agreements and ensuring cost-effective transactions in a difficult economic environment. PART 2 topics include: Debtor remedies in the event of a secured party default; Account debtor setoff and recoupment rights; Rights of guarantors; Dispositions via the Internet (Insuring that a disposition is commercially reasonable) and Techniques to implement acceptance of collateral.

Basic Partnerships Tax Principles - Part 1

Abstract: There is a basic and unavoidable tradeoff between flexibility of LLCs/Partnerships and their tax complexity. In a basic concept of practice that LLCs/partnerships, and their derivative forms, are for more malleable than C and S corporations, and can be adapted to virtually any business purpose. It's only later that the relative ease of forming and operating a LLC/partnership at the legal of state law and voluntary agreement comes at the price of having to comply with the sprawling complex Subchapter K of the federal tax code. This audio CD examines the basic income tax principles of LLC/partnership formation, operation, distributions, sales, and liquidations. Topics include: framework of partnership tax principles, tax treatment of "property" and "services" members on formation, contributions of debt in lieu of property or services, liabilities attaching to contributions, special issues involved with the contribution of appreciated property, incentive compensation planning and important tax elections.

Basic Partnerships Tax Principles - Part 2

Abstract: There is a basic and unavoidable tradeoff between flexibility of LLCs/Partnerships and their tax complexity. In a basic concept of practice that LLCs/partnerships, and their derivative forms, are for more malleable than C and S corporations, and can be adapted to virtually any business purpose. It's only later that the relative ease of forming and operating a LLC/partnership at the legal of state law and voluntary agreement comes at the price of having to comply with the sprawling complex Subchapter K of the federal tax code. This audio CD examines the basic income tax principles of LLC/partnership formation, operation, distributions, sales, and liquidations. Topics include: type, timing and taxability of partnership distributions and exceptions to taxability, practical illustration of the operation of allocation provisions and relationship to distributions, special allocations, how they work and limits on the allocation of tax benefits, relationship of providing personal services to a partnership and receiving partnership distributions and common tax drafting errors in partnership agreements and practical tips for avoiding them.

Basics of Will and Revocable Trust Drafting (2008)

Abstract: Basics of Estate Planning (Definition of estate planning; goals and objectives; significance of title, form or ownership and beneficiary designations; types of wills; statutory alternatives to wills; durable powers of attorney; health care powers of attorney; living wills; basic transfer tax concepts) ... Will Drafting: Non-Tax Issues (Exordium clause; payment of debts and other claims against the estate; funeral, burial or cremation instructions; devise of tangible personal property, real property and residuary estate; execution procedures) ... Will Drafting: Tax Issues (Planning for estate tax savings with marital and credit shelter trusts; tax implications of fiduciary selection and fiduciary powers) ... Revocable Trust Drafting (Uses of revocable trusts; funding issues and transfer of assets to trusts; disposition of personal property and real property; integration of tax planning strategies) ... *Click below on "view TOC" to search the Table of Contents*

Buying and Selling Family Businesses - Part 1

Abstract: This audio CD provides you with a practical guide to selling or buying a family business, including important estate planning considerations. Selling a family business in the current economic environment is particularly difficult. Although buyers are available, terms have become stiffer and valuation has become exceptionally difficult in an illiquid market. There are also substantial issues related to restructuring ahead of a sale to a non-family buyer, retention of key family members, and surpassingly important estate planning considerations. This audio CD will take an integrated approach to the area, including both business transactional and estate planning considerations. Part 1 topics include: State of capital market for closely-held business sales and capital formation; Restructuring a family business for sale to a third party; Succession planning and transition to non-family managers; Retaining key family members after a change of control and Traps in structuring and drafting the deal.

Buying and Selling Family Businesses - Part 2

Abstract: This audio CD provides you with a practical guide to selling or buying a family business, including important estate planning considerations. Selling a family business in the current economic environment is particularly difficult. Although buyers are available, terms have become stiffer and valuation has become exceptionally difficult in an illiquid market. There are also substantial issues related to restructuring ahead of a sale to a non-family buyer, retention of key family members, and surpassingly important estate planning considerations. This audio CD will take an integrated approach to the area, including both business transactional and estate planning considerations. Day 2 topics include: Valuing a family business in an illiquid market; Intra-family sales; Integration of sale with family estate plans; Estate planning techniques and pitfalls for family businesses and Charitable giving considerations.

Choice of Entity for Nonprofits

Abstract: Non-profits can be large organizations providing vital services to large communities. They may have extensive investments and business operations related or unrelated to their core charitable mission. These operations and other priorities of the organization will have a direct impact on the non-profit's choice of entity. This audio CD is a rare examination of the various types of entity available to non-profits and a review of their respective advantages and disadvantages.

Corporate Governance for Non-Profits

Abstract: Nonprofit organizations - hospitals, schools, charitable groups - are vital contributors to the communities they serve. They can be complex organizations, involving not only charitable activities, but also substantial business and financial operations. With increased regulatory oversight by state attorneys general and legislative activity at the federal level, there is more attention on effective governance of nonprofits than ever before. Led by the general counsel of a major children's hospital and one of nation's leading private practitioners in this area, the audio CD focuses on executive compensation issues, regulatory developments including new IRS Form 990, and emerging issues for nonprofit boards of directors. Topics include: Executive compensation issues - hidden forms of compensation, expense accounts and board supervision; Developments related to the governance questions on new Form 990; Governance in the health care sector; Audit committees, whistle blowing, and document retention; Activism of state attorneys general and Case law developments and legislative proposals.

Defending Against IRS Collections - Part 1

Abstract: With substantial power to freeze or seize assets, IRS collections can easily disrupt the operations of your client's business or their lives and livelihood. Led by two experienced tax litigators, this audio CD provides you a practical guide to defending against IRS collection activity for individuals and small to medium size businesses. The audio CD focuses on crucial steps in the collection process, how to preserve your clients assets and freedom of action as the process unfolds, how to respond and negotiate with the IRS, the appeals process and practical techniques for penalty abatement. Topics include: overview of IRS collection process, obtaining IRS records, responding to the IRS, liens and levies and negotiating with the IRS.

Down-sizing Right: Laying Off Employees While Limiting Liability

Abstract: The widespread and deep slowdown in economic activity is causing employers of every size to reduce their workforces, often substantially and quickly. Reductions in force, particularly at a time of general economic anxiety, can give rise to controversy, litigation and liability if they are not planned, documented and implemented carefully. Decisions made to save companies money can, ironically, embroil them in costly disputes and litigation. This audio CD provides you a practical guide to best practices in making reductions in force in a down economy, including identifying and defending objective criteria for selecting employees for layoffs, ensuring liability does not arise when protected classes of workers are chosen for reduction, essential documentation and notice practices, and what to do when it's too late and litigation has been commenced. Topics include: What to do and avoid when downsizing in a down economy; Criteria for selecting employees for termination to avoid liability; Dealing with protected classes of workers - sex, race, age; Essential documentation and disclosure practices and What to do once it's too late and litigation has commenced.

Effective Lawyering in a Complex World

Abstract: Substance Abuse: Real Stories (An estimated one-third of all attorneys suffer from depression and/or alcohol or drug addiction, at a rate two to three times higher than the general population. The implications for lawyers, loved ones, our clients and the profession are obvious.) ... 10 Practice Management Tips for Effective Lawyering (10 practical, ready-to-implement technology, management and marketing tips to increase your effectiveness and gain more control.) ... Peak Performance and Complex Lives (Reduce stress, while achieving and maintaining peak performance in the complex, demanding life. Practical techniques you can apply immediately to increase your productivity, effectiveness and satisfaction.) ... Dealing with Diversity Within Your Law Office (Understanding some general traits that employees in different age groups tend to share. Review of the main values and approaches to work of the four generations in your workplace and discuss strategies and techniques to better meet the needs of the different generations as well as minimize workplace conflict.) ... The True Professional in a Challenging World (The professional heritage of lawyers and how that heritage is being challenged by the pressures of our 21st century world.) ... *Click below on "view TOC" to search the Table of Contents*

Estate and Gift Tax Audits

Abstract: This audio CD is a practical guide to what to do once your client gets an audit letter for their estate or gift tax return - and how to reduce the risk of audit at the planning stage. What are the red flags or triggers which estate planners should avoid in the first instance? Once your client receives a letter, how and when should you respond? What issues can you expect at audit? How can you bring the audit to timely resolution? These and many other practical questions will be answered on this audio CD on how to help you clients avoid or successfully defend an estate and gift tax audit. Topics include: Current enforcement priorities of the IRS; Flags and triggers to avoid at planning stage; Procedural tips once you get an audit letter; Common issues at audit and Tips on bringing a quick resolution to the audit.

Estate Tax Audits & Procedure

Abstract: Dealing with the IRS and revenue departments can be disconcerting. Advice will be given to increase confidence levels.

Fundamentals of Gift Taxation

Abstract: Tax-efficient gifting techniques are a very important element of a client's overall estate and trust plan. The federal gift tax regime has logic all its own with special issues arising for spouses, gifts to minors and to trusts, and gifting of certain types of future interests. As with the estate tax, the valuation of certain gifts is actively contested by the IRS. There are also regular reporting requirements under the gift tax regime. This audio CD provides you an introduction to the fundamentals of the federal gift tax, and discuss practical gift tax planning techniques and how to integrate them into larger estate plans. Topics include: Tax-efficient gifting techniques; Special issues for gifts to minors; Exclusions for tuition and medical expenses; Valuation issues; Gifts of future interests and "gift trusts" and Returns and other reporting issues.

Information Security for Lawyers and Law Firms

Abstract: Written for lawyers and lawfirms, this book provides sound advice and offers valuable guidelines and assistance to bridge the worlds of law and technology on important information security issues that face the legal professional every day. Content includes: The ethical duties of lawyers relating to securing their electronic information; How a small lawfirm can have reliable security; What are worms, Trojans, spyware, malware, spiders, key loggers and their implications; Is it safe to use wireless technology for the delivery of legal services; In large firms, what information security duties can be delegated; How lawyers and other law firm personnel can be trained in information security.

Lawyer's Valuations and Accounting Deskbook By Raymond E. McKay Jr.

Abstract: Lawyer's Valuations and Accounting Deskbook is an overview and tutorial of financial statements and basic accounting concepts. It is a book for practicing lawyers looking for a basic handle on the subjects covered, not for experiences business valuers interested in esoteric nuances. It is more than a primer, but considerably less than an exhaustive treatise on the subjects covered. It is intended to provide basic, but long-lasting assistance to lawyers needing a quick-study of the topics.

Light and Life at the End of the Tunnel: Resources to Aid Lawyers to Live Better Lives

Abstract: Unique Psychological Problems Facing Lawyers (BarCARES: Private health providers, Human Resource Consultants, BarCARES counseling and BarCARES counseling) ... Responding Effectively to the Challenges Presented by an Impaired Colleague in Light of our Duty to Each Other, the Profession, and the Public ... Recovering from Debilitating Mental Conditions or Addictions ... Resources Available to Firms to Enhance Lawyer Effectiveness and Address Lawyer Impairment ... On the 'Broken' Road of Recovery with the Next Generation ... How the State Bar Processes Impaired Lawyer Cases ... Getting the Best Out of Your Brightest and Helping Them Get the Best Out of Themselves (Adhering to the commonly accepted standards of Professionalism; teaching good legal "judgment"; building trust and accountability systematically in your law firm through higher expectations of professionalism) ... The Firm's Response to the Impaired Lawyer (Statistics on the problem of the dissatisfied or impaired lawyer; addiction and mental illness in the workplace; charting an ethical, businesslike and moral course) ... *Click below on "view TOC" to search the Table of Contents*

NCBA 2009 Annual Review

Abstract: n/a

NCBA 2009 Annual Review

Abstract: n/a

NCBA 2009 Annual Review

Abstract: n/a

Power of Strategy: Mastering Advanced §1031 Exchange Concepts

Abstract: The objective of this audio CD is to enlighten the participant in the many important aspects of Internal Revenue Code 1031. This audio CD is comprehensive, covering all pertinent regulations, major cases and developments. The audio CD includes a discussion of the most advanced exchanges such as Revenue Procedure 2000-37 and various "parking arrangement" structures. Topics include: The delayed exchange with a qualified intermediary; Delayed exchange identification requirements; Relevant issues for real estate agents and brokers; The reverse exchange; The improvement exchange; Sales v. exchange and Choosing a qualified intermediary.

Revitalizing the Lawyer-Poet: What Lawyers Can Learn from Rock and Roll (A Fresh View of Professionalism)

Abstract: Revitalizing the Lawyer-Poet: What Lawyers Can Learn from Rock and Roll (A fresh perspective on the definition of "professionalism" in the context of the modern practice of law. What is professionalism?; What are the causes and consequences of the crisis in professionalism?; Do lawyers have a public responsibility as intermediaries between the people and the law?; Can lawyers make money, have fun and do good, all at the same time?) ... Jam Session: NC Lawyers' Response (Do lawyers need a fresh view of professionalism? What can North Carolina lawyers learn from rock and roll?) ... "One Bourbon, One Scotch, and One Beer" and "Manic Depression" Are Not Just Song Titles: Recognizing and Managing Substance Abuse and Mental Health Problems in the Legal Profession (How does the crisis in professionalism affect lawyers on a personal and individual level? What is its role in causing mental health problems, depression and substance abuse?: Causes of depression and other mental health problems; Causes and nature of substance abuse as problem for lawyers; Strategies for preventing these problems through rebalancing your life and finding new meaning in your work) ... *Click "view TOC" below to search the Table of Contents*

Stress Management for Lawyers: How to Increase Personal & Professional Satisfaction in Law By Amiram Elwork, Ph.D.

Abstract: Although there are many books about stress, this one is written specifically for lawyers. It outlines the reasons that law is one of the most stressful professions and presents self-help methods that are particularly appropriate for attorneys. This book is designed to help lawyers stay calm and confident during stressful times, reduce anixety and anger, eliminate negative thinking habits, prevent depression and alcoholism, balance their professional and personal lives, and manage their time more effectively. Topics include: Profession in Distress, Overivew of Stress Management, Improve Your Work Environment, Maintain a Healthy Body, Improve Your Thinking, Heed Your Emotions, Be True To Your Values, Putting It All Together and Advice for Impaired for Lawyers. Paperback, 305 pages

The Cybersleuth's Guide to the Internet

Abstract: Much information once only available to professional researchers from expensive sources is now available for free on the Internet, if you know how to find it. This book will show you how to be a cyber-detective and unearth this information FREE (or at low cost!) on the Web. Also included is Levitt and Rosch's North Carolina-specific resource guide on CD. Fully bookmarked and searchable, the CD makes conducting Internet-based N.C. legal research a snap! The book includes examples based on real world research scenarios. Whether you're just starting to use the Internet for serious research or you're a seasoned online research veteran, this book can help you find what you're looking for fast and free. Learn how to use the same tools as skip tracers & private investigators. Find out How to Dig Up "Dirt" About Anyone; Uncover Information to Attack Someone's Credibility; Seek out the Smoking Gun; Mine the Web for Missing People; Discover Addresses (Home and Email); Find Phone Numbers (Even Cellular); Locate Aliases, Employer's Name; Glean Personal Information; Unearth Property Records; Access Public Records. Find free legal research like Full-Text Case Law Databases; Elusive Government Documents; Federal, State and Local Primary Law; Secondary Legal Resources (law review articles, legal news, etc.); Legal Practice Materials and more! (290 page soft cover)

The Electronic Evidence and Discovery Handbook Second Edition

Abstract: E-Discovery and the use of electronic evidence has increased dramatically over the past few years, but many lawyers still struggle with the complexities of dealing with electronic information. This comprehensive book provides lawyers with the templates they need to develop an effective E-Discovery strategy, and to frame appropriate E-Discovery requests. In addition to the ready-made forms, the authors also supply helpful information and commentary to bring you rapidly up to speed in the electronic discovery field. The accompanying CD-ROM features over 70 forms in Word format. Also included is an extensive electronic evidence case digest with over 200 cases summarized!

The Lawyer's Guide to Fact Finding on the Internet, Third Edition

Abstract: The most user-friendly Internet research book available for legal professionals today. A complete hands-on guide that shares the secrets, shortcuts, and realities of conducting fact finding on the Internet. Written for legal professionals, this comprehensive desk reference lists, categorizes, and describes hundreds of free and fee-based Internet sites. Useful for investigations, depositions, trial presentations, medical research, gathering competitive intelligence, finding expert witnesses, fact checking of all kinds. Includes information on browsers, search engines, Weblogs, library databases, public records. Includes CD of all links mentioned in book. Select relevant research sources; Access subjects guides, newsgroups, and listserves; Find experts; Research companies, public records; Conduct medical, statistical, international research. Icon system immediately identifies free & free-with-registration sites, pay sites; practical tips & advice on using specific sites; an easy-to-use topical structure, organized the way lawyers think, starting with the best sites first; over 150 screen shots of Web sites; and over 700 pages of factual categories & updated URLs. Stop wasting time on the Internet, and make the Internet work for you! With purchase receive free subscription to bi-monthly e-mail newsletter updating the book: A $99 value.

The Marital Deduction: Planning, Funding and Distributing

Abstract: *Qualifies for NC State Bar Estate Planning & Fiduciary Law Specialization Credit* ... History of Marital Deduction and Marital Deduction Planning (Code Section 2056) ... Planning and Drafting Marital Deduction Formula Bequests (Types of marital bequests and pecuniary marital bequests, typical situations; appropriate use of this approach; Analysis of fractional formula bequests) ... Choosing a Proper Trustee (After a marital formula has been wisely selected and the trust has been cleverly designed, choose the correct trustee: entails sensitivity to family dynamics and an understanding of the law) ... Income and Estate Tax Effects of the Pecuniary and Fractional Marital Deduction Formulas (Application of basic tax principles applicable to the pecuniary and fractional marital bequest formulas and how the choice of the marital formula will ultimately affect both estate taxation and the amount ultimately passing to either the marital or family share of the estate) ... Funding the Marital Trust and Making Distribution ... Panel Discussion: Where are we Headed in Transfer Tax Planning (Transition from one administration to another with budget deficits spiraling; what changes can we expect from the Democratic-controlled Congress, the Obama administration and the NC General Assembly)

The Prudent Investor Rule: Understanding the Rulesof Trust Investments

Abstract: Modern Portfolio Theory generally holds that risk can be reduced and returns protected through diversification across asset classes. The many practical investment implications of MPT inform the Prudent Investor Rule, adopted by most states, and how fiduciaries are required to invest assets. Trustees cannot fulfill their fiduciary obligations under the Prudent Investor Rule unless they understand MPT. This audio CD is designed to be a practical guide to understanding how MPT relates to the Prudent Investor Rule, including avoiding fiduciary liability by establishing processes for evaluating investment decisions, making investment decisions in a highly volatile market, the risks of concentrated positions in family businesses, and choosing the appropriate level of risk for trust investments. Topics include: Understanding Modern Portfolio Theory and how it relates to the Prudent Investor Rule; Rule of trustee conduct versus investment results; Choosing the appropriate risk level for trust investments; Concentrated positions in family businesses; Special considerations in a volatile market and Establishing processes to reduce the risk of fiduciary liability.

Timesheets and Traps: Ethics in Billing and Collecting Fees

Abstract: Attorneys are required by the rules of professional responsibility to adhere to client objectives in a representation, including cost containment and efficiency, and to keep clients reasonably apprised of progress in the case, including the accumulation of billable hours and other expenses. Increased competition in the legal marketplace, rising associate salaries, client cost-cutting, and other pressures are throwing new light on attorney ethical obligations in billing and collecting fees. This audio CD reviews the rules applicable to billing practices and common areas of ethical liability, and discusses best practices for lawyers and law firms to avoid liability. Topics include: Law firm economics and pressure points; Vague time sheet descriptions; Double-billing; Internal firm conferences; Duplication of efforts, inefficient staffing, transient billers; Cost recovery issues; Best practices for avoiding liability.

Timesheets and Traps: Ethics in Billing and Collecting Fees

Transfer Taxation, Estate Audits & Estate Administration

Abstract: *Qualifies for NC State Bar Estate Planning & Fiduciary Law Specialization Credit* ... Overview of the Transfer Tax System (Federal and NC estate, gift and generation-skipping transfer taxes) ... Giving it Away (Intermediate techniques for reducing taxable estate with lifetime gifts) ... Charitable Giving Techniques (Drafting and funding of private foundations and other charitable trusts) ... Fiduciary Income Taxation of Estates and Trusts Made Easy ... Estate Tax Audits and Procedure (Dealing with the IRS and revenue departments) ... Intermediate Estate and Trust Administration Issues (Real property, multi-state, Uniform Trust Code and other issues encountered in administering estates and trusts) ... View from the AOC (Update from the Administrative Office of the Courts: what might be in store "down at the Clerk's office," and timely "do's and don'ts" to observe while shepherding an estate through administration) ... Retirement Plans and Beneficiary Designation (How to deal with retirement plan distributions, trusts as beneficiaries, rules on splitting IRAs, and other tricky beneficiary designation issues)

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