Bookmark and Share

Estate Planning




Estate Planners Day

Thank you to our steering committee, sponsors, speakers and attendees for making the 37th annual Estate Planners Day a success on 5/21/15. Around 350 individuals attended. Save the date for the 38th annual conference on May 19, 2016.

*Certificates have been sent (May 28) and credits will be filed for those Queens files the weeks of June 1 and June 8. If you did not receive a certificate and need one or if you do not see the appropriate credits attached to your individual account with a certain board, please alert Emily Pinkerton at or 704-337-2536.

(Certificates have been sent to attendees)
PACE - 7.5
CTFA - 9  (FID 1.25, FP 2.5, INV 1, TAX 4.5)
CPE - Recommended for up to 8 credits for 420 minutes of instruction
IMCA - 7.5

CFP - 7.5
SC CLE - 7 (TAX 7, EPP 7)
NC Insurance - 6 (general)
NC CLE - 7 (general)


This one-day conference offers a comprehensive estate planning educational program for professionals. Nationally recognized experts in the fields of estate planning, tax, accounting, insurance and state and federal law will cover topics of timely interest to all in the field of estate planning.  Estate Planners Day is the longest continually running public event in Queens' history.

$270 - USB Drive
$290 - Binder
$255 USB Charlotte Estate Planning Council Members
$275 - Binder Charlotte Estate Planning Council Members


  • Financial Planning Practitioners
  • Attorneys
  • Trust Officers
  • Financial Advisors
  • Accountants
  • Insurance Professionals
  • Asset Managers
  • Philanthropy Professionals

7:30-8:10 a.m. | Registration & Breakfast

8:10-8:20 a.m. | Welcoming Remarks
Gerald Applefield, Barry, Evans, Josephs & Snipes and James Bullock, Queens University of Charlotte

8:20-9:45 a.m. | Session I | Federal & NC Update for Estate Planning Professionals
Christopher Sega
, Partner, Venable Law  and Rebecca Smitherman, Partner, Craige Brawley Liipfert & Walker LLP

Federal Update: Recent Developments in Gift, Estate, and Generation-Skipping Transfer Taxes
A focus on select recent developments in the world of Gift, Estate, and Generation-Skipping Transfer Taxes in addition to insights from the perspective of a Washington, D.C. based lawyer as to the likelihood of tax legislation affecting transfer taxes.

Mr. A. Christopher Sega is a partner with the firm Venable LLP, located in Washington, D.C. Mr. Sega's practice involves advising closely-held corporations and high net worth individuals on state, gift and retirement planning issues. He focuses on business succession planning, family limited partnerships, split-interest trusts, charitable planning, estate planning for employee compensation, executive benefits and life insurance and international estate planning issues. Mr. Sega has been quoted in the Wall Street Journal regarding his extensive experience with Cryonics and Personal Revival Trusts. Mr. Sega assists U.S. and foreign clients in selecting tax-efficient estate planning techniques to coordinate charitable, wealth planning and testamentary objectives. He has an A.B. in Economics from Dartmouth College, a M.B.A. from The George Washington University and his J.D. from Catholic University of America.

North Carolina Update
Recent changes in North Carolina statutes and developments and cases of note from the past year.

Rebecca L. Smitherman is a partner with Craige Brawley Liipfert & Walker, LLP, located in Winston-Salem, North Carolina. Her practice areas include Estate Planning, Estate Administration & Corporate Law. Ms. Smitherman has a B.A. from the University of North Carolina at Chapel Hill and her J.D. is from Wake Forest University.

9:45-10:05 a.m. | Break

10:05-11:00 a.m. | Session II| The Fundamentals of International Tax Planning
Jerome M. Hesch, Of Counsel, Berger Singerman

This presentation will provide an overview of the international income tax and estate tax concerns that are coming up more frequently as the United States becomes more globally orientated. The presentation is designed to review some of the basic principles that apply, be a guide to sensitize participants to the issues that can arise and describe in general terms what planning can be done to maximize the income tax and estate tax savings. At the conclusion, attendees will be able to better understand the issues that arise in the international context, what information is needed from potential clients, what to look for and the general means to address these concerns. Attendees will receive a collection of articles and outlines that that they can use as a resource when these concerns present themselves.

Jerome M. Hesch, based in Miami, Florida, is Special Tax Counsel to Oshins & Associates in Las Vegas, Nevada and several other law firms throughout the country.  He is the Director of the Notre Dame Tax and Estate Planning Institute, on the Tax Management Advisory Board, a Fellow of ACTEC and the ACTC, has published numerous articles, Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its fourth edition. Mr. Hesch is currently an adjunct professor of law, teaching courses at the Florida International University Law School, the Graduate Program in Estate Planning at the University of Miami, the Vanderbilt University School of Law and the On-line LL.M. program at Boston University School of Law. Hesch received his B.A. and M.B.A. from the University of Michigan and a J.D. from the University of Buffalo Law School. 

11:00 a.m. -12:00 p.m. | Session III | Disclose?  Disclose! 
Dana Fitzsimons
, Principal and Fiduciary Counsel, Bessemer Trust

A comprehensive look at how to navigate the trustee's duties to communicate with beneficiaries including: the duty to disclose at common law and under the Uniform Trust Code and state specific variations; fiduciary privileges and their limitations; special circumstances including as revocable trusts and guardianship litigation; the impact of disclosure on litigation, including limitations on actions; the adequacy of electronic disclosure; and a review of recent case law from across the country.

Dana G. Fitzsimons Jr. is a Principal and Fiduciary Counsel with Bessemer Trust in Atlanta, Georgia. Mr. Fitzsimons is a fellow of the American College of Trust and Estate Counsel, where he serves on the Business Planning, Fiduciary Litigation, and New Fellows Steering Committees, and was recognized in Chambers USA: America's Leading Lawyers for Business. Mr. Fitzsimons has contributed articles to numerous publications including the ACTEC Journal, Probate and Property, Trusts & Estates, Estate Planning, Trusts & Investments, and the Leimberg Services Newsletters. He is a frequent lecturer across the country on fiduciary topics and has been quoted in publications such as The New York Times, The Wall Street Journal, and Forbes. Mr. Fitzsimons received his J.D. from William & Mary Law School and his Bachelor's degree in music from Ithaca College School of Music.

12:00 p.m. -1:00 p.m. | Lunch

1:00-1:50 p.m. | Session IV | Economic and Market Insights 2015
Ernie Dawal
, Chief Investment Officer of Wealth & Investment Management, SunTrust Banks, Inc.

In this presentation, SunTrust Private Wealth Management's Chief Investment Officer, Ernie Dawal, will discuss his team's views on the macroeconomic landscape and the financial markets.  Ernie will provide his investment & market outlook, including areas where the team sees opportunity, along with areas where we see heightened risk.

Ernest N. Dawal, Jr., is Chief Investment Officer of Wealth & Investment Management for SunTrust Banks, Inc. In this role, Mr. Dawal is responsible for oversight of the investment strategy for all business units within Private Wealth Management and Institutional Investment Solutions. He is based in Atlanta. He began his career working with the US Government in a variety of positions within the U.S. Department of Commerce and the U.S. Department of Defense. Mr. Dawal earned a Bachelor of Arts degree in business administration and international studies from the American University, Kogod School of Business & School of International Service. He earned a Master of Business Administration from Wake Forest University's Babcock School of Management, and holds a Chartered Financial Analyst (CFA) designation.

1:50-2:50 p.m. | Session V | Sophisticated Uses of Life Insurance in Tax and Investment Planning
Lawrence Brody
, Partner, Bryan Cave LLP  and Charles Ratner, National Director of Personal Insurance Counseling, Ernst & Young

The speakers will review the key income tax concepts associated with an individual's use of life insurance as a personal investment. They will then offer an investor's guide to life insurance products, followed by suggestions for how advisors and agents can work together to assist the client with policy selection and design.

Lawrence Brody is a Partner of Bryan Cave LLP, an international law firm, resident in the St. Louis office. He is a member of its Private Client Service Group and its Technology, Entrepreneurial & Commercial Practice Client Service Group. He has been an Adjunct Professor at Washington University School of Law since 1968, teaching Estate Planning and Drafting, a visiting Adjunct Professor at the University of Miami Law School, teaching a course on Life Insurance, and is the author or co-author of numerous articles and books on the use of life insurance in estate and employee benefit planning. Mr. Brody received the designation of Accredited Estate Planner by the National Association of Estate Planners and Councils, and was one of ten individuals awarded its Distinguished Accredited Estate Planner designation in the initial class, in 2004. Mr. Brody was named a Distinguished Law Alumni by Washington University School of Law in 2012.

Charles L. Ratner is the National Director of Personal Insurance Counseling for Ernst & Young LLP. His practice is devoted to providing life insurance consulting services to corporations, financial institutions and individuals and estate and business succession planning services to closely-held companies. Mr. Ratner is a graduate of the University of Massachusetts and Emory University School of Law. He is a Chartered Financial Consultant (ChFC) and a Chartered Life Underwriter (CLU). Mr. Ratner has received the National Association of Estate Planners & Councils' Accredited Estate Planner® (Distinguished) award and designation.

2:50-3:10 p.m.  | Break

3:10-4:05 p.m. | Session VI | Educating the Next Generation: Because Money Doesn't Come with Instructions
G. Scott Clemons
, Chief Investment Strategist, Brown Brothers Harriman

Whereas the mechanics of wealth transfer are relatively straightforward, family dynamics can undo even carefully constructed financial planning. Families that invest the time and effort to pass on values as well as wealth have a far better chance at avoiding the usual path of wealth destruction from one generation to the next. Advisors have a role to play in guiding these conversations, and in doing so raise the likelihood that wealth is preserved and grown across multiple generations of a family client.

G. Scott Clemons, CFA is the Chief Investment Strategist for Brown Brothers Harriman's Private Banking business, based in the firm's New York office. In his 25 years at Brown Brothers Harriman, Clemons has lived and worked in Europe, managed equity portfolios around the globe, and run the firm's New York wealth management office. A graduate of Princeton University, Clemons is a frequent contributor to the Wall Street Journal, the Financial Times, CNBC, Bloomberg and a host of other media outlets.

4:05-5:00 p.m. | Session VII | Putting it All Together:  Some of the Best Estate Planning Strategies We See in the New Frontier That Reduce Both Income and Estate Taxes ©
Stacy Eastland
, Managing Director, Goldman Sachs & Company

This presentation will focus on planning strategies that lower the taxpayer's potential transfer taxes and either enhance the basis of a taxpayer family's assets, or lower the net tax effect a sale of those assets may have, including: borrowing strategies to enhance the basis of a taxpayer family's assets; asset location strategies to increase the tax efficiency of certain asset classes; various grantor trust strategies that enhance the basis of a taxpayer family's assets; various strategies to employ when the first spouse dies, which may simulate the creation of a credit shelter trust that is seven to nine times higher than the available unified credit; various strategies that defer or eliminate the capital gains tax on sales of low basis assets; various strategies that achieve a significant step-up in basis of a taxpayer's assets on the death of the taxpayer without paying any estate tax; various strategies to lower a complex trust's income taxes; various charitable planning strategies that simulate a taxpayer receiving a deduction from his 1411 taxes and income taxes without any limitations; and various strategies to enhance the basis of a surviving spouse's assets.

 Stacy Eastland is a Managing Director at Goldman, Sachs & Co. He joined the firm to expand the advisory team working with Private Wealth Management clients. He currently works with private clients and their own advisors with their strategic wealth management plans, combining a variety of income tax, estate planning and gifting techniques. Prior to joining Goldman Sachs in October 2000, Stacy was a senior partner with Baker Botts, L.L.P. in Houston, Texas. Stacy received his B.S. (with Honors) from Washington and Lee and his J.D. from The University of Texas (with Honors).


Conference Contact:
Suzy Plott



Gerald Applefield, Chair, Barry, Evans, Josephs & Snipes

Scott Angel, First Citizens Bank - Private Wealth Advisory Services

Doug Benson, Foundation For The Carolinas

Andrew Dana, ML Dana

Janice L. Davies, Davies Law, PLLC

Craig DeLucia, Ernst & Young LLP

Jay Eich, The Trust Company of The South

Shannon Elliotte, Colony Family Offices

Tim Herbst, U.S. Trust, Bank of America Private Wealth Management

Pete Hunt, Willingdon Wealth Management

Bart Landess, YMCA of Greater Charlotte

Jim Lilley, Wells Fargo Private Bank

Luther Lockwood, MBL Advisors, A McColl Bros. Lockwood Co.

Leah Maybry, Elliott Davis, PLLC

Janice McGunnigle, Matrix Wealth Advisors, Inc.

Holly Norvell, Johnston, Allison & Hord

Laura Richards, Solamere Advisors

Ken Samuelson, The Morehead Group, Inc.

Van Smith, The Bledsoe Cathcart Group at Merrill Lynch

Brad Van Hoy, Moore & Van Allen, PLLC


You will be contacted with a confirmation and parking information after you register for a course online.

Cancellation and Refund Policy: There is a $50 cancellation fee. Cancellations that are received at least 10 business days prior to the first day of class will receive a refund, minus the $50 cancellation fee. No refunds or make-up classes will be given after that time. If you do not officially withdraw from or attend a course, you are still responsible for the payment. If the course is canceled for any reason, you will be notified and your entire tuition fee will be refunded.

Questions or Suggestions? Contact us at or 704-337-2251.

    • Facebook
    • YouTube
    • Twitter
    • LinkedIn
    Latest Tweet