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Noel C. Ice, Attorney At
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 Noel C. Ice
Last Update
Friday, May 14, 2004 04:14 PM Date and Place of
Birth:
San Diego, California, February 19, 1951.
Bar Admissions: Texas 1976; also admitted to practice before U. S. Court of Appeals, Fifth Circuit, 1981; U. S. District Court, Northern District of Texas, 1977; U. S. Tax Court, 1980. College Education: University of Texas, Austin (B.A., with honors, 1973). Legal Education: University of California: Hastings College of the Law (J.D., 1976). Occupation: Partner, Cantey & Hanger, L.L.P.. Certifications: Board Certified, Estate Planning and Probate Law, Texas Board of Legal Specialization, 1983 Memberships: Fellow, The American College of Trust and Estate Counsel; State Bar of Texas; Tarrant County Bar Association; Tarrant County ERISA Group; Tarrant County Probate Bar Association, Life Member of National Registry of Who’s Who (2001), Life Member of National Registry of Who’s Who (2002- Registration #1843385), Honored Member of Strothmore’s Who’s Who 2001-2002. Committees: American Bar Association Former Member: Estate Planning and Drafting Committee: Marital Deduction. Former Member: Real Property, Probate and Trust Law Section on Creditors’ Rights in Estates and Trusts State Bar of Texas Former Member: Real Estate, Probate and Trust Law Council, 1986-1989. Former Member: Probate Code Committee of the Real Estate, Probate and Trust Law Section. Former Member: Trust Law Committee of the Real Estate, Probate and Trust Law Section. Member: Compensation and Employee Benefits Subcommittee of the Taxation Section. Member: Creditor Claims in Probate Subcommittee of the Taxation Section. Former Chair: Subcommittee of Probate Code Committee to recommend changes in Probate Code to deal with Boren v. Boren. Former Chair: Publications Committee of the Real Estate, Probate and Trust Law Section, 1988-1989. American College of Trust and Estate Counsel (ACTEC) Former Chair: Marital Deduction Distribution Issues Subcommittee, American College of Trust and Estate Council (ACTEC). Member: Employee Benefits in Estate Planning Committee Activities and Honors: Employee Benefits and Retirement Planning Newsletter Contributor, Leimberg Information Services, Inc. (LISI) http://www.leimbergservices.com/. LISI is associated with Leimberg Associates Inc. and Leimberg and LeClair, Inc., the makers of NumberCruncher™. Various Editions of The Best Lawyers in America in three categories: (1) Employee Benefits Law, (2) Tax Law and (3) Trusts and Estates Law. Various Editions of Marquis Who's Who in American Law. Various Editions of Marquis Who's Who of Emerging Leaders in America. Various Editions of International Who’s Who of Professionals. Former Trust Law Editor, Newsletter of the Real Estate, Probate and Trust Law Section, State Bar of Texas, 1979-86. Course Coordinator and Instructor, American Society of Pension Actuaries Examination for Classification as Certified Pension Consultant - 1986-1987. Course Director, 1989 Wills and Probate Institute, State Bar of Texas Professional Development Program, held in Dallas, Austin, Fort Worth, and San Antonio, in the Spring of 1989. Course Director, 3rd Annual Advanced Drafting: Estate Planning and Probate, held in Dallas, Texas, November 12-13, 1992. President, Fort Worth, Tarrant County ERISA Group, 1995. Reviewing Editor Guide to Practical Estate Planning, Practitioners Publishing Company, 7th Edition (2000-2001). Periodicals Mentioned: Noel Ice or his website, www.trustsandestates.net, has been named in numerous legal and financial planning periodicals and journals, including Medical Economics, Bloomberg Wealth Manager, Lawyers Weekly U.S.A., Trusts and Estates, and Kiplinger Retirement Report. Author: Books
Published: "Current Developments in Texas Probate and Trust Law," Texas Bankers Association, Fort Worth, January 8, 1987. (Softcover). “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” American Society of Pension Actuaries (ASPA), February, 1993. (240 pages, softcover). “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” Second Edition, American Society of Pension Actuaries (ASPA), July, 1994. (329 pages, softcover). Treatises
(as yet) Unpublished: Estate Planning For Qualified Plans and IRAs (800+ pages). Periodical
Articles Published: "Testamentary Planning For Qualified Employee Plan Benefits and Life Insurance Proceeds," 13 Journal For The Life Underwriter 3, September, 1983. “Planning For and Administering the Possibly or Potentially Insolvent Estate,” Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in the July/August 1990 issue. “Can Creditors Reach a Person’s
Interest in an Employee Benefit Plan or IRA? The Supreme Court Speaks,” Estate
Planning, a bimonthly periodical published by Warren, Gorham & Lamont,
Inc., published in the January/February 1994 issue. “Beneficiary Designations For
Qualified Plans and IRAs,” State Bar of Texas, Tax Section Newsletter, May
1994. “Beneficiary Designations For Qualified Plans and IRAs,” 21 ACTEC Notes 53, Summer, 1995. “New Laws Make Broad Changes in Retirement Plans and IRAs,” Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in January 1997, Vol. 24, No. 1. Other
Articles-Seminars, Professional Education Groups, Etc.: “Estate Taxation of Employee Benefit Plan Proceeds after TEFRA,” Fort Worth Chapter, Texas Society of C.P.A.s, Program on Estate Planning, Fort Worth, Texas, December, 1983. "Recent Developments in Probate and Trust Administration," 1984 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Dallas, June, 1984. “Some Estate Planning Techniques for the Owners of a Closely Held Business,” July, 1984. “Texas Probate Code Procedures,” January, 1985. "Overview of Types of Estate Administration," The Estate: Planning and Administration for Legal Assistants and Attorneys, State Bar of Texas Professional Development Program, San Antonio and Dallas, September, 1985. “Selected Topics Under ERISA,” Fort Worth Chapter of C.P.A.s, Fort Worth, Texas, May, 1986. "Current Developments in State Probate and Trust Law," 1986 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Austin, June, 1986. "Retirement Plans, Due Dates and Pitfalls," Tax Institute, Fort Worth Chapter of the Texas Society of Certified Public Accountants, Fort Worth, August 21, 1986. "Alternate Procedures that Save Time in the Probate Court: Small Estate Administration, Muniment of Title, Community Survivors, Heirship Proceedings and More," Advanced Wills and Probate Course, South Texas College of Law, Houston, October 3, 1986. “Current Developments in Texas Probate and Trust Law,” Texas Bankers Association, Administration & Taxation Workshop, Dallas, Texas, January, 1987. “Pension Provisions of the 1986 Tax Reform Act, Employee Stock Ownership Plans, Welfare Plans and Fringe Benefits Under the 1986 Tax Reform Act, Fort Worth Chapter of C.P.A.s, Fort Worth, Texas, January 15, 1987. "Employee Benefits and Pension Plans Under the 1986 Tax Reform Act," Half Day Tax Institute, Fort Worth Chapter of the Texas Society of Certified Public Accountants, Fort Worth, January 15, 1987. "Current Developments in Texas Probate and Trust Law," Tenth Annual General Practice Institute, State Bar of Texas Professional Development Program, Waco and Lubbock, March 13, 1987 and May 1, 1987. "Representing The Estate," Practical Will Drafting and Representing The Estate and Beneficiaries in Hard Times, State Bar of Texas Professional Development Program, Fort Worth, San Angelo, Austin, and Dallas, Spring, 1987. "Estate Planning For Qualified Death Benefits," 1987 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Dallas, June, 1987. "Planning For Distributions From Qualified Plans and IRAs," Estate Planning Institute, Northwest Center For Professional Education, San Francisco and Atlanta, September and October, 1987. "Alternate Procedures that Save Time in the Probate Court: Small Estate Administration, Muniment of Title, Community Survivors, Heirship Proceedings and More," Advanced Wills and Probate Course, South Texas College of Law, Houston, September 10, 1987. "Outline of Common Problems in Estate Administration," Texas Bankers Association, Fort Worth, January 8, 1988. "Outline of Common Problems in Estate Administration-Including Solutions," Fifteenth Annual Estate Planning Seminar, Corpus Christi Estate Planning Council, Corpus Christi, May 6, 1988. "Creditor's Claims in Probate," Texas Practical Probate Institute, Professional Education Systems, Inc., Dallas, Houston, and San Antonio, Spring, 1988. "Alternative Procedures to Probate," 1988 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Houston, June, 1988. (This article is also used as part of the regular instructional materials for the Estate Planning and Probate Course of the University of Texas Legal Assistant Program.) “Allocation and Recognition of Probate Income-With Emphasis on the Funding of Marital Deduction Bequests,” Fort Worth Chapter of C.P.A.s, Fort Worth, July 1988. "Employee Benefit Plans and the Probate Estate," Wills and Probate Institute - 1988, South Texas College of Law, Houston, September, 1988. "Marital Property-Rights of Surviving Spouse," Administering the Estate: A Practical Guide to Probate, Its Alternatives, and Guardianship,” State Bar of Texas Professional Development Program, Dallas, Austin, Fort Worth, and San Antonio, September, 1988. “Estate Planning Considerations for the Single Individual with a Taxable Estate,” Shearson Lehman Hutton, Inc., Fort Worth, Texas, March 15, 1989. “Marital Property - Rights of Surviving Spouse,” Regional Meeting of Employee Benefit Personnel, NCNB Texas National Bank Fort Worth, Fort Worth, Texas, May 1989. “Thirty-Five Recent Probate and Trust Law Cases,” Dallas Probate, Trusts, and Estates Section, Dallas, May 1989. “Planning For and Administering the Possibly or Potentially Insolvent Estate; Creditors’ Rights Against Trust Assets; Creditors’ Rights Generally,” Southwest Legal Foundation 28th Annual Institute on Wills and Probate, Dallas, May 5, 1989. “Post Mortem Elections: A Brief Checklist,” National Business Institute, Inc., Probate-Beyond the Basics Seminar, Fort Worth, July 20, 1989. “Creditors’ Claims and Related Problems of Probate Administration,” Professional Education Systems, Texas Practical Probate, Houston, San Antonio and Dallas, September, 1989. “The Excise Tax on Excess Distributions-Code Section 4980A,” Fort Worth Chapter of C.P.A.s, Fort Worth, October, 1989. “Section 89: Where Are We Now?” Texas Society of Certified Public Accountants, 1989 Texas CPA Tax Institute, Houston, San Antonio and Dallas, November, 1989. “Estate Planning For Distributions From Qualified Plans and IRAs,” Dallas Pension Society, Dallas, February 1990. “Planning for and Administering the Possibly or Potentially Insolvent Estate; Creditors’ Rights Generally,” Amarillo Area Estate Planning Council, Amarillo, March 27, 1990. “Estate Planning For Employee Benefits And IRAs,” Southwest Legal Foundation 29th Annual Institute on Wills and Probate, Dallas, May 3, 1990. “Support Systems for Surviving in the 90s,” State Bar of Texas, 14th Annual Advanced Estate Planning and Probate Institute, Austin, June 13-15, 1990. “Distribution and Estate Planning for Deferred Compensation and IRA Benefits,” Fort Worth Chapter/TSCPA, Fort Worth, August 23-24, 1990. “Post Mortem Elections: A Brief Checklist,” National Business Institute, Inc., Estate Planning & Probate Seminar, Dallas and Fort Worth, September 26-27, 1990. “Planning for Non-Probate Assets with an Emphasis on Qualified Plans and I.R.A.s,” South Texas College of Law, Wills and Probate Institute-1990, Houston, September 27-28, 1990. “Distribution and Estate Planning for Deferred Compensation and IRA Benefits,” Texas Bankers Association, Employee Benefits Seminar, Dallas, October 11-12, 1990. “Estate Planning in the ‘90s,” Texas Tech University, Texas Tech Tax Institute, Lubbock, October 25-26, 1990. “Alternative Procedures For Settling a Decedent’s Estate,” State Bar of Texas Practice Skills Course-Wills and Probate. Speaker, Dallas 1989; Course Materials Only, Arlington 1990. “Production Systems,” State Bar of Texas, 1st Annual Advanced Drafting: Estate Planning and Probate Course, San Antonio, November 1-2, 1990, (Co-author and Panelist.) “Small Business Drafting--A System of Forms For Representation of a Small Business,” State Bar of Texas, 1st Annual Advanced Drafting: Estate Planning and Probate Course, San Antonio, November 1-2, 1990, (Co-author and Panelist.) “Economics vs. Ethics: Packaging, Marketing, Fees, Ethical Considerations,” State Bar of Texas, 1st Annual Advanced Drafting: Estate Planning and Probate Course, San Antonio, November 1-2, 1990, (Co-author and Panelist.) “Uses and Abuses of Living Trusts,” Tarrant County Young Lawyers Lunch Meeting, January 29, 1991. “Distribution and Estate Planning for Deferred Compensation and IRA Benefits,” El Paso Estate Council, El Paso, April 16, 1991. “Common Problems in Estate Administration,” Midland Estate Council, Midland, December 9, 1991. "Distribution and Estate Planning For Deferred Compensation and IRA Benefits," 1991 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Dallas, June 6, 1991. “New Math for Attorneys,” State Bar of Texas, Second Annual Advanced Drafting: Estate Planning and Probate Course, San Antonio, November 7-8, 1991. “Alternatives to Probate Administration,” State Bar of Texas, The Practice Skills Course, Houston, November 18-22, 1991. “Protected Assets” and “Simplifying Estate Administration,” National Business Institute, Inc., Elder Law in Texas: The Basics and Beyond, February 11-12, 1992. “Alternatives to Formal Administration,” South Texas College of Law, Wills & Probate Institute, September 17-18, 1992. (Paper Only) “Creditor Claims in Probate, Homestead, Exempt Property, Allowances, and Sales of Probate Property,” Tarrant County Probate Bar Association, Insider’s Insights Into Probate In Tarrant County, November 6, 1992. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” Southern Nevada Estate Planning Council, Las Vegas, NV, January 12, 1993. “Creditor Claims in Probate,” Tarrant County Probate Bar Association, May 6, 1993. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” State Bar of Texas, 17th Annual Advanced Estate Planning and Probate Course, June 2-4, 1993. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” American Society of Pension Actuaries, Eastern Regional Seminar, Toronto, Ontario, June 27-30, 1993. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” American Society of Pension Actuaries, Western Regional Seminar, Denver, Colorado, July 11-14, 1993. “Simplifying Estate Administration,” “Protection of Assets,” National Business Institute, Texas Elder Law: The Basics and Beyond, August 10-11, 1993, Fort Worth, Texas. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” South Texas College of Law, 7th Annual Wills & Probate Institute, Houston, Texas, September 23-24, 1993. “Planning For Beneficiary Designations and Testamentary Disposition of Employee Benefits and IRAs,” Houston Estate and Financial Forum, Houston, Texas, November 19, 1993. “Drafting Specific Will and Trust Clauses -- Non-Tax Considerations,” State Bar of Texas, 4th Annual Advanced Drafting: Estate Planning and Probate Course, Houston, Texas, November 11-12, 1993. “Is There Light at the End of the Tunnel: Onward Thru the Fog of Qualified Plans and IRAs,” Alvin J. Golden, Noel C. Ice, Marcia Chadwick Holt, State Bar of Texas, Advanced Estate Planning Strategies Course, Santa Fe, New Mexico, April, 1994. “Beneficiary Designations--Pension Plans, IRA’s, ERISA,” Alvin J. Golden and Noel C. Ice, State Bar of Texas, 18th Annual Advanced Estate Planning and Probate Course, Dallas, Texas, June, 1994. “Anatomy of a Crummey Power,” State Bar of Texas, 5th Annual Advanced Drafting: Estate Planning and Probate Course, Austin, Texas, November 3-4, 1994. “A Panoply of Estate Planning Techniques,” Dean Witter Reynolds, Inc., Alcon Laboratories, Inc. Estate Planning Seminar, Fort Worth, Texas, November 17, 1994 and January 26, 1995. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” National Association of Personal Financial Advisors, Advanced Planners Conference, Tampa, Florida, February 10-12, 1995. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” Texas Bankers Association, Employee Benefits Seminar, Dallas, Texas, February 23, 1995. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits” and “Beneficiary Designations For Qualified Plans and IRAs,” American College of Trust and Estate Counsel, 1995 Annual Meeting, Scottsdale, AZ, March, 1995. “Anatomy of a Crummey Power,” State Bar of Texas, Advanced Estate Planning Strategies Course, Santa Fe, New Mexico, April 20-21, 1995. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” The Southwestern Legal Foundation Institute on Wills and Probate, Dallas, Texas, May 4-5, 1995. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” Fort Worth Chapter CPAs, Estate Planning Seminar, Fort Worth, Texas, July 25, 1995. “Marital Deduction For Qualified Plans & IRAs,” Tulane University, Tulane Tax Institute, New Orleans, LA, October 20, 1995. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” The University of Alabama, Federal Tax Clinic, Tuscaloosa, Alabama, November 16-17, 1995. “Creditor Claims in Probate, Homestead, Exempt Property, Allowances and Sales of Probate Property,” (updated to reflect 1995 legislation), Tarrant County Probate Bar Spring Seminar, March 29, 1996. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” San Antonio Estate Planning Council, April 16, 1996. “Practical Issues in Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” 20th Annual Advanced Estate Planning and Probate Course, June 5, 1996, Houston, Texas. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” Dallas Association Employee Benefits/Executive Compensation Section, July 3, 1996, Dallas, Texas. “The Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans in a Nutshell,” American College of Trust and Estate Counsel, 1996 Fall Seminar, Cincinnati, Ohio, October, 1996. “Will and Trust Clauses in Drafting,” Dallas Bar Association Probate, Trusts & Estates Section, October 22, 1996, Dallas, Texas. “Minimum Distribution Rules in a Nutshell” and “New Laws Affecting Qualified Plans and IRAs,” Corpus Christi Estate Planning Council, October 24, 1996 Meeting, Corpus Christi, Texas. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” The Dallas Estate Planning Council, December 5, 1996, Dallas, Texas. “Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans,” The Institute of Certified Financial Planners, Dallas-Fort Worth Society, December 18, 1996, Dallas, Texas. “Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans,” “A Panoply of Estate Planning Techniques,” 1997 Investment Strategy Seminar, Smith Barney, Inc., February 20-22, 1997, Santa Fe, New Mexico. “The Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans In a Nutshell,” Tarrant County ERISA Group, April 10, 1997, Fort Worth, Texas. “A
Brief Look at a Few Problems Concerning Income in Respect of a Decedent and the
691(c) Deduction” “The Federal Estate Tax Marital Deduction—From the Basic to the Metaphysical, From the Sublime to the Ridiculous,” 1997 Wills and Probate Institute, The Southwestern Legal Foundation, May 1-2, 1997, Dallas, Texas. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” The Institute of Continuing Legal Education, 37th Annual Probate and Estate Planning Seminar, May 15-17, 1997, Grand Traverse Resort, Acme, Michigan, and June 6-7, 1997, MSU Management Education Center, Troy, Michigan. “Pension Provisions in SBPA 96,” State Bar of Texas, 1997 Advanced Estate Planning and Probate Law Course, June 4-6, 1997, Dallas, Texas. “Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell) A Guide for the Justly Confused,” “Community Property Law In A Nutshell,” and “The Minimum Distribution Rules Affecting IRAs and Qualified Plans in a Nutshell,” The Fort Worth Business & Estate Council Meeting, September 11, 1997, Fort Worth, Texas. “Drafting Testamentary Documents,” State Bar of Texas, Advanced Tax Law Course, September 17-19, 1997, Dallas, Texas. Panel Speaker on Role of the Professional in Charitable Giving, National Council on Planned Giving, September 29, 1997, Fort Worth Texas. “Distribution and Estate Planning For Deferred Compensation and IRA Benefits,” The Institute of Continuing Legal Education, Estate Planning for Pension Plan and IRA Distributions, October 24, 1997, Troy, Michigan. “Claims Procedures,” The Tarrant County Probate Bar Association, Fall Probate Seminar, November 7, 1997, Fort Worth, Texas. “The Minimum Distribution Rules Affecting IRAs and Qualified Plans in a Nutshell,” Oklahoma Estate Council, November 20, 1997, Oklahoma City, Oklahoma. “The Minimum Distribution Rules Affecting IRAs and Qualified Plans In A Nutshell,” “Community Property Law In A Nutshell,” and “Transfers of Community Property in Qualified Plans and IRAs,” The Estate Planning Council of Central Texas, January 27, 1998, Austin, Texas. “Hot Topics Seminar on Taxation,” American College of Trust and Estate Counsel, 1998 Annual Meeting, Orlando, Florida, February, 1998. “Transfers of Community Property in Qualified Plans and IRAs” and “The Minimum Distribution Rules and Qualified Plans in a Nutshell”, State Bar of Texas, Advanced Estate Planning Strategies Course, April 23-24, 1998, Santa Fe, New Mexico. “Roth IRAs”, Fort Worth Chapter of CPAs, CPA Tax Institute, August 20, 1998, Fort Worth, Texas. “Transfers of Community Property in Qualified Plans and IRAs”, “Roth IRAs, Including Technical Corrections in the IRS Restructuring and Reform Act of 1998” and “The Minimum Distribution Rules Affecting IRAs and Qualified Plans In a Nutshell”, Tarrant County ERISA Group, September 10, 1998, Fort Worth, Texas. “Is Trust Income Community Property?”, University of Texas 2nd Annual Texas Marital Property Institute, October 22, 1998, Austin, Texas. “Retirement Benefits Payable to Trusts,” Georgetown University Law Center Continuing Legal Education, October 23, 1998, Washington, DC. “The Minimum Distribution Rules Affecting IRAs and Qualified Plans In a Nutshell”, “Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell)” and “Roth IRAs, Including Technical Corrections in the IRS Restructuring and Reform Act of 1998”, Tulane Law School’s 48th Tulane Tax Institute, October 26-28, 1998. “Drafting the Living Trust/Pour-Over Will and Ancillary Documents,” State Bar of Texas 9th Annual Advanced Drafting: Estate Planning and Probate 1998, November 5-6, 1998, Dallas, Texas. “Roth IRAs, including Technical Corrections in the IRS Restructuring and Reform Act of 1998 and The Proposed Regulations”, International Association of Financial Planners Luncheon, November 10, 1998, Dallas, Texas. “Estate Planning with IRAs”, Texas Bankers Association, January 14, 1999, Dallas, Texas. “Roth IRAs, including Technical Corrections in the IRS Restructuring and Reform Act of 1998 and The Proposed Regulations”, “The Minimum Distribution Rules Affecting IRAs and Qualified Plans In A Nutshell” and “Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell)”, Fort Worth Chapter of CPAs, January 26, 1999, Fort Worth, Texas.
“The Minimum Distribution Rules Affecting IRAs and Qualified Plans In A Nutshell” and “Transfers of Community Property In Qualified Plans and IRAs (Not In a Nutshell)”. Texas Wesleyan University School of Law, February 25, 1999, Fort Worth, Texas. “Drafting the Living Trust/ Pour Over Will and Ancillary Documents” Baylor university 22nd Annual General Practice Institute, April 9, 1999, Waco, Texas. “The Personal Computer In Your Practice Fin De Millennium” What Attorneys Should Know About The Internet, State Bar of Texas, April 16, 1999, Houston, Texas and May 14, 1999, Austin, Texas.
Moderator and Author, Panel Discussion “The Latest In computer
Technology and Estate Planning: How You Can Make Technology Work For You” and
author only “Implementation of Estate Planning Strategies (Sample Client
Oriented Documents)” Advanced Estate Planning Strategies Course, April 29-30,
1999, San Diego, California.
“Roth IRAs”; Panelist and author, “A Few Selected Employee Benefit and IRA Issues”, State Bar of Texas 23rd Annual Advanced Estate Planning and Probate Course”, June 2-4, 1999, San Antonio, Texas. “Recognizing Typical Estate Planning Needs of Clients with IRA’s and Qualified Retirement Plan Assets”, ACPEN Broadcast, October 20, 1999, Dallas, Texas. “Ethical Considerations in Client Communication”, November 23, 1999, Dallas Probate Bar, Dallas, Texas. “The Minimum Distribution Rules Affecting IRA’s and Qualified Plans in a Nutshell” and “Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous”, December 1-3, 1999, Tennessee Federal Tax Institute, Nashville, Tennessee. “The Minimum distribution Rules Affecting IRA’s and Qualified Plans in a Nutshell” and “Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous (Emphasis On the Latter), January 6, 2000, Tarrant County Probate Bar Association Luncheon, Fort Worth, Texas “Is There a Deemed Gift Upon the Formation or Recapitalization of a Business Entity?” Professional Financial Service, February 17, 2000 Harvey Hotel, DFW Airport, Dallas, Texas. “Pay Me Now Or Pay Me Later: Cutting Edge Issues in Estate Planning for Deferred Compensation”, April 26-30, 2000 State Bar of Texas 7th Annual Estate Planning Strategies Course, San Francisco, California. “The Minimum Distribution Rules Affecting IRA’s and Qualified Plans In A Nutshell”, June 14, 2000, Alabama Federal Tax Institute, Birmingham, Alabama. “Transfers of Community Property In Qualified Plans and IRA’s” (Not in a Nutshell) and “The Minimum Distribution Rules Affecting IRA’s and Qualified Plans in a Nutshell”, June 22-23, 2000, Professional Education Systems, Inc. seminar, Houston and Dallas, Texas. “Annotated Form – Designation of Beneficiary and Election of Form of Benefits Under IRC§401(a)(9)” and “Annotated Form – Retirement Plan Provisions In Living Trust, September 22,2000, State Bar of Texas Advanced Tax Law Course, Houston, Texas. “The Minimum Distribution Rules Affecting IRA’s and Qualified Plans in a Nutshell” A Guide for the Perplexed and “Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous 2000”, October 5, 2000, M Financial Group 2000 National Advisors Conference, Savannah, Georgia. “The Minimum Distribution Rules Affecting IRA’s and Qualified Plans in a Nutshell” A Guide for the Perplexed, November 11, 2000, American Association of Attorney- CPA’s, Austin, Texas. “Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous 2000”, “Annotated Form – Designation of Beneficiary and Election of Form of Benefits Under IRC§401(a)(9)” and “Annotated Form – Retirement Plan Provisions In Living Trust”, October 13, 2000, North Carolina Bar Association, Grandover, North Carolina. “Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous 2000”, November 3, 2000, Victoria Area Estate Planning Seminar, Victoria, Texas |
