Noel C. Ice
Cantey & Hanger, L.L.P.
2100 Burnett Plaza
801 Cherry Street, Unit #2
Fort Worth, Texas 76102-6898
(817) 877-2885
FAX 817/877-2807
Last Updated 09/16/04

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, and State Chair for Texas, The American College of Trust and Estate Counsel; State Bar of Texas; Tarrant County Bar Association; 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 Strathmore’s Who’s Who 2001-2002, Member of National Committee on Planned Giving.

Recent Accolades:     Listed among the “Top 100” Lawyers in Texas in the October, 2004 edition of Texas Super Lawyers by the publishers of Texas Monthly and Law and Politics.

                                    Listed in the September 2004 Fort Worth Business Press as a member of Tarrant County’s Elite 100 in the area of Tax Law and Estate Planning.

                                    Recently Mentioned the Best Lawyers in America book in three fields (1) Trusts and Estates, (2) Tax Law, and (3) Employee Benefits Law, and in Best Lawyers: Employee Benefits Law, September 2003 issue of Corporate Counsel, and profiled in Texas Monthly Magazine as among the “Texas Super Lawyers, 2003.”

Listed in the Oct. 15, 2002 edition of the Texas Lawyer Go-To-Guide, as one of four “Top-Notch” lawyers in the field of Trusts and Estates Law.

Listed among the top five Trusts, Estates & Probate Lawyers in Fort Worth, Texas magazine's Top Attorney Guide, December 2002 (the one with the cover that says “Kill all the Lawyers [Except for Mine]”.

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 (2000-2004).

Periodicals Mentioned:

Noel Ice or his website, www.trustsandestates.net, has been named in numerous legal and financial planning periodicals and journals, including Forbes Magazine, 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.

“Part I: The Inheritor’s Trust™: The Art of Properly Inheriting Property,” Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in September 2003, Vol. 30, No.9.

“Part II: The Inheritor’s Trust™: Preserves Wealth as Well as Flexibility,” Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in October 2003, Vol. 30, No. 10.

“What You Should Know About Your GRAT (Grantor Retained Annuity Trust),” The Texas Tax Lawyer, October, 2003, Vol. 31, No. 1.

Other Articles-Seminars, Professional Education Groups, Since 2000, Etc.:

“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.

“Selective Analysis of the New Re-Proposed MRD Regulations Under IRC§401(a)(9),” March 29, 2001, Tarrant County Bar Association Tax and Estate Planning Luncheon, Fort Worth, Texas.

“60 Do’s and 40 Don’ts When Estate Planning for IRAs and Qualified Plans and Other Employee Benefits,” April 26, 2001, State Bar of Texas Advanced Estate Planning Strategies Course, San Antonio, Texas.

“Selective Analysis of the New Re-Proposed MRD Regulations Under IRC §401(a)(9),” June 6-8, 2001, The 25th Annual Advanced Estate Planning and Probate Course, Houston, Texas.

“Homestead, Family Allowance and Exempt Property,” June 10, 2001, The Texas Medical Association Insurance Trust Seminar, Fort Worth, Texas.

“Investment of IRAs in FLPs,” June 28 – July 1, 2001, American College of Trust and Estate Council, Vancouver, B.C., Canada

“IRAs What You Do, What You Don’t,” August 23-24, 2001, 2001 Advanced Estate Planning Seminar, Texas Society of Certified Public Accounts, San Antonio, Texas.

“Overview of the Minimum Required Distribution Rules Under the New Re-proposed Regulations,” September 13-14, 2001, Professional Education Systems, Inc., Houston and Dallas, Texas.

“IRA Beneficiary Designations,” September 20-21, 2001, State Bar of Texas Advanced Tax Law Course 2001, Dallas, Texas.

“Estate Planning for Retirement Plan Benefits,” October 4-5, 2001, 2001 Advanced Estate Planning Symposium, University of Denver College of Law, Denver, Colorado.

“Federal Tax Legislation Effect on Retirement Plans and IRA Accounts,” October 18, 2001, Fort Worth Business and Estate Council, Fort Worth, Texas.

“100 or So Do’s and Don’ts for Estate Planning for Distributions from Qualified Plans and IRAs,” October 24, 2001, Tax & Estate Planning Section of the Tarrant County Bar Association, Fort Worth, Texas.

“New Rules on Distributions from Qualified Pension Plans,” October 26, 2001, Tulane Tax Institute, New Orleans, Louisiana.

“IRA Beneficiary Designations” and Mock Trial, Texas Bar CLE Advanced Drafting Estate Planning & Probate Course, November 1, 2001, Fort Worth, Texas.

“Estate Planning After the New Tax Act,” Texas Tech Tax Institute, November 2, 2001, Lubbock, Texas.

“IRA’s, Do’s and Don’ts” and “EGTERRA Changes Affecting Pension Plans and IRA’s,” Fort Worth Chapter of the Texas Society of Certified Public Accountants, November 6, 2001, Fort Worth, Texas.

“Selective Analysis of the New Re-Proposed MRD Regulations Under the IRC 401(a)(9),” The 48th Annual Texas CPA Tax Institute, November 15-16, 2001, Dallas and San Antonio, Texas.

“Selective Analysis of the New Re-Proposed MRD Regulations Under the IRC 401(a)(9),” 52nd Annual Tennessee Federal Tax Institute, November 28-30, 2001, Nashville, Tennessee.

“A Document Assembly System Using Microsoft Word’s Mail Merge Feature and A Simple Data Base,” 2002 Annual Meeting, The American College of Trust and Estate Counsel, February 27 – March 4, 2002, Palm Springs, California.

“Retirement Planning Under the New Tax Act of 2001,” Central Arizona Estate Planning Council, March 4, 2002, Phoenix, Arizona.

“The Aftermath of Enron,” Advanced Estate Planning & Probate Course, June 5 – June 7, 2002, Dallas, Texas

“Under What Circumstances Can an IRA Invest in a Business Owned in Part by the IRA Owner and Members of the IRA Owner’s Family,” American Institute on Federal Taxation, June 12 – June 15, 2002, Birmingham, Alabama

“MRD Final Regulations Annotated,” Texas Capital Bank, June 18, 2002, Dallas, Texas

“Nonprobate Assets,” Tarrant County Probate Bar Association, September 5, 2002, Fort Worth, Texas

“What You Should Know About Your GRAT (Grantor Retained Annuity Trust),” Fort Worth CPA Tax Institute Committee and the Chapter Board of Directors, August 21, 2003, Fort Worth, Texas.

“What You Should Know About Your GRAT (Grantor Retained Annuity Trust),” Financial Planning Association of Houston, September 12, 2003, Houston, Texas.

“What You Should Know About Your GRAT (Grantor Retained Annuity Trust),” Tarrant County Bar Association, Fort Worth, Texas, September 24, 2003, Fort Worth, Texas.

“What You Should Know About Your GRAT (Grantor Retained Annuity Trust),” Dallas Chapter of Society of Financial Service Professionals, October 1, 2003, Dallas, Texas.

“Drafting Wills and Trusts from an Income Tax Perspective: A Panoply of Forms,” State Bar of Texas Advanced Drafting, October 23-24, 2003, Dallas, Texas.

“What You Should Know About Your GRAT (Grantor Retained Annuity Trust),” Nevada Estate Council, November 13, 2003, Las Vegas, Nevada.

“What You Should Know About Your GRAT (Grantor Retained Annuity Trust),” New York University’s 62nd Institute on Federal Taxation, November 14, 2003, San Francisco, California.

“Planning With GRATs,” Co-Authored with Carlyn McCaffrey and Richard Oshins for publication by Matthew Bender & Company, Inc. 2004 in connection with the NYU Institute on Federal Taxation.

Panelist: “A Muggle’s Look at the Wizardry of Trusts: The UPIA Twins and Other Curses” State Bar of Texas Advanced Estate Planning Strategies 2004, Santa Fe, New Mexico, April 1 – April 4, 2004.

“Under What Circumstances Can an IRA Invest in a Business Owned in Part by the IRA Owner and Members of The IRA Owner’s Family” Family Limited Partnership An Update: Seminar for lawyers, CPAs and financial consultants, sponsored by Texas Capital Bank in Dallas, September 21, 2004.