14TH ANNUAL INTERNATIONAL ESTATE PLANNING INSTITUTE

March 22-23, 2018, Crowne Plaza Hotel, New York, NY, USA

7.30am Registration and Continental Breakfast

8.30am Introduction

8.40am NRAs and US Transfer Taxes: When They Apply and How to Avoid Them

Carl Merino, Day Pitney LLP, USA

Megan Worrell TEP, Duane Morris LLP, USA

9.55am New Developments: Possible estate tax repeal, CRS and U.S. Trusts

Stanley A. Barg TEP, Kozusko Harris Duncan, USA

Gideon Rothschild TEP, Moses & Singer LLP, USA

10.45am Break

11.15am Foreign Trusts Redux: Latent Opportunities and Patent Pitfalls

Robert Colvin TEP, Robert D. Colvin & Associates, USA

Dina Kapur Sanna TEP, Day Pitney LLP, USA

12.30pm Lunch

Luncheon Talk: Directed Trusts and the New Uniform Directed Trust Act

Robert H. Sitkoff, John L. Gray Professor of Law, Harvard Law School

2.00pm Japan: Transfer and Income Taxes and Trusts for Japanese Citizens and Residents

Tomoko Nakada, Hokusei Law Office PC, Japan

3.00pm Break

3.30pm The Border with No Wall: Canadians Investing, Moving to or with Children in the U.S.

Elie Roth TEP, Davies Ward Phillips & Vineberg LLP, Canada

Beth D. Tractenberg TEP, Steptoe & Johnson LLP, USA

4.30pm FIRPTA and U.S. Residential and Investment Properties

Richard Anderson , Wilmer Cutler Pickering Hale and Dorr LLP, USA

Hope Krebs, Duane Morris LLP, USA

5.30pm Cocktail Reception

DAY ONE: THURSDAY MARCH 22, 2018

Visit www.step.org/ny-institute2018 to register

A distinguished international panel assembled to exchange ideas and discuss developments in international estate planning. Book early to avoid disappointment.

Program Chair: G. Warren Whitaker TEP, Day Pitney LLP, USA

Vice Chairs: Stanley A. Barg TEP, Kozusko Harris Duncan, USA Leigh-Alexandra Basha TEP, McDermott Will and Emery LLP, USA Ellen Kratzer TEP, Fiduciary Trust Company International, USA Gideon Rothschild TEP, Moses & Singer LLP, USA

14TH ANNUAL INTERNATIONAL ESTATE PLANNING INSTITUTE

7.30am Registration and Continental Breakfast

8.30am Trust Planning (QDOT and Other) for U.S. Citizens Residing Abroad

Moderator: G. Warren Whitaker TEP, Day Pitney LLP, USA

Marnin Michaels TEP, Baker & McKenzie, Switzerland

Tomoko Nakada, Hokusei Law Office PC, Japan

Elie Roth TEP, Davies Ward Phillips & Vineberg LLP, Canada

9.45am Break

10.15am Cross-Border Couples

Leigh-Alexandra Basha TEP, McDermott Will and Emery LLP, USA

Delphine Eskenazi, Libra-Avocats, France

Sharon Ser, Withers LLP, Hong Kong

12.00pm How Different Jurisdictions Address Ethical Issues

Moderator: G. Warren Whitaker TEP, Day Pitney LLP, USA

Joseph Field TEP, Withers Bergman LLP, USA

Marnin Michaels TEP, Baker & McKenzie, Switzerland

John Riches TEP, Withers LLP, UK

12.50pm Conclude

DAY TWO: FRIDAY MARCH 23, 2018

Who should attend: Trust and Estate Attorneys • Tax Attorneys • Bank Attorneys Trust Officers • Accountants • Financial Planners • Bankers Investment Advisors • Estate Planners

MCLE Information10.5 MCLE Credits: 9.5 Professional Practice; 1 Ethics

Visit www.step.org/ny-institute2018 to register

About STEPSTEP is the global professional association for practitioners who specialise in family inheritance and

succession planning. We work to improve public understanding of the issues families face in this area and

promote education and high professional standards among our members. STEP members help families

plan for their futures, from drafting a will to advising on issues concerning international families, protection

of the vulnerable, family businesses and philanthropic giving. Full STEP members, known as TEPs, are

internationally recognised as experts in their field, with proven qualifications and experience.