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18 ALI-ABA Est. Plan. Course Materials J. 2 (2012)

handle is hein.ali/aaespl0018 and id is 1 raw text is: Publications and Playbacks

Current Developments in Creditor
Protection Issues for IRAs In and Outside of
Bankruptcy, Including Lurking Conflict of
Law Issues
on-demand course, mp3 download, and digital course materials
now available
How much protection creditors can count on
when the asset in question is an IRA raises tough ques-
tions, whether in or out of bankruptcy. When dealing
with an inherited IRA, the question is whether post-
death creditor protection is available under the 2005
Bankruptcy Act or state law. Outside of bankruptcy,
ERISA preemption or exemption and anti-alienation
rules can confound creditors. Jurisdictional legal con-
flicts surrounding the domicile of IRA owner vs. cus-
todian/trustee or beneficiary vs. deceased only con-
fuse matters further.
Our panel of experts discusses the existing state
and federal statutory and case law to eliminate the
confusion for Estate Planners and Bankruptcy attor-
neys alike.
Originally presented by ALI-ABA on November
15, 2011, this 60-minute audio program is now avail-
able online as an on-demand course or mp3 down-
load. Digital course materials are also available for
purchase. For more information or to order go
to www.ali-aba.org/TSTBO9.
2 | ALI-ABA Estate Planning Course Materials Journal

Estate Planning 101: Practical Strategies for
Estate and Gift Planning
on-demand course, mp3 download, mp3 CD-ROM, DVD
video, and print and digital course materials now available
It's a whole new world. The current estate, gift,
and generation-skipping transfer (GST) tax exemp-
tions are more generous than at any other time in his-
tory, and transfer tax rates are at all-time lows. With
a much more expensive system on the horizon and
new laws going into effect in 2013, you need to take
advantage of planning opportunities now more than
ever!
This course is designed to illustrate what issues
are involved with the concerns expressed by a client,
both tax-related and non-tax-related, and how such
concerns can be successfully resolved. Whether you
are new to estate planning, are an experienced at-
torney looking for a refresher, or simply want a basic
working knowledge of estate planning and related tax
issues, this is the course for you!
Originally presented from November 2-4, 2011
in Washington, DC by ALI-ABA, this course is now
available online as an on-demand course, mp3 down-
load, mp3 CD-ROM, or DVD video. Print and digi-
tal course materials are also available for purchase.
For more information or to order go to www.
ali-aba.org/CT025.

February 2012

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