podesta_email_03345.txt

podesta-emails 1,653 words email

P17 P19 V16 V15 D4

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<HTML><HEAD><meta http-equiv="Content-Type" content="text/html; charset=ISO-8859-1"/> <TITLE>Creditor's Rights in Decedent's Estates Including Non Probate Transfers | November 17</TITLE> <STYLE type=text/css> body { margin: 0; /* background-color: #ffffff; */ color: #000; font-family: Calibri, Arial, Verdana, Geneva, sans-serif; font-size: 14px; } .OptIn_Header p { font-size: x-small; } p {margin-bottom: 1em;} </STYLE> </HEAD> <BODY bgcolor="#e3e3e3"> <table width="790" border="0" align="center" cellpadding="0" cellspacing="0"> <tr> <td align="left" style="padding-bottom:5px;"><p style="font-size:.7em;"><a href="http://maestro.abanet.org/list/pqri748d/151027AW/f9ec7d.vib?a1=00978479&a0=51889&a3=617606A8-AA2D-4AC1-971C-2B52BE72B763&a2=podesta%40law.georgetown.edu" target="_blank">View this message in a browser</a></p></td> <td align="right" style="padding-bottom:5px;"><p style="font-size:.7em;"><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dbx051889&" target="_blank">www.americanbar.org/rpte</a></p></td> </tr> </table> <table width="800" border="0" align="center" cellpadding="0" cellspacing="0" bgcolor="#e3e3e3"> <tr> <td align="center" valign="top"> <table width="100%" border="0" align="center" cellpadding="0" cellspacing="0"> <tbody> <tr> <td align="center" valign="top" bgcolor=""><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dcx051889&" target="_blank"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/rpte_cle_header_teleconferences_800_blue.jpg" alt="RPTE eCLE" width="800" height="120" border="0"></a></td> </tr> <tr> <td align="center" valign="top" bgcolor="#FFFFFF"> <table width="100%" border="0" cellpadding="0"> <tr> <td style="padding-top: 5px; padding-right:15px; padding-bottom:20px; padding-left:15px;"><p style="text-align:center;"><em>Trust & Estate Law Webinar</em></p></td> </tr> <tr> <td style="padding-left:15px; padding-right:5px;"> <!-- TITLE --> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td> <h1 style="color:#000000; margin-bottom:0; padding-right:5px; padding-bottom: 0; padding-left:5px; font-family: Calibri, Arial, Helvetica, sans-serif;"><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337ddx051889&" target="_blank" style="color:black; text-decoration:none;">Creditor's Rights in Decedent's Estates Including Non Probate Transfers</a></h1> <p style="font-size:130%; font-family: Calibri, Arial, Helvetica, sans-serif;">Tuesday, November 17, 2015<br> 01:00-2:30 pm ET<br> (12:00 pm CT, 11:00 am MT, 10:00 am PT)</p> <p style="font-size:130%; font-family: Calibri, Arial, Helvetica, sans-serif;"><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337ddx051889&" target="_blank"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/buttons/buttom_greeen_register_2.png" alt="Register" width="125" border="0"></a></p></td> <td align="right" valign="top"> </td> </tr> </table> <!-- TITLE END --> </td> </tr> <tr> <td> <table width="100%" border="0" cellpadding="0" cellspacing="15"> <tr bgcolor="#FFFFFF"> <td width="500" valign="top"> <!-- BEGIN program Module --> <div align="left"><!-- Program Description --> <p style="font-size:110%;">During this presentation our panelists will discuss the following:</p> <ul style="font-size:110%;"> <li>Compare and contrast the current Calif and UPC rules;</li> <li>Preemption on federal claims, preexisting judgments and secured claims;</li> <li>Non probate transfer creditors rights rules;</li> <li>What rules would be fair and good public policy; and</li> <li>To what extent do the Tulsa rules require notice on non probate transfers.</li> </ul> <!-- registration buttons --> <p style="font-size:110%;"> <a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337ddx051889&" target="_blank"><b>Register now</b></a> for this program using your ABA ID (00978479).</p> <p> </p> <!-- registration buttons --> </div><!-- Program Description END--> <!-- PROGRAM align left --> <!-- BEGIN program Module --> <div align="left"> <p style="color: #FFFFFF; background-color: #015787; font-size: 18px; font-weight: bold; text-transform: uppercase; padding-top 3px; padding-right: 5px; padding-bottom: 3px; padding-left: 5px; border-color:#FFF; margin-top:0; margin-bottom: 15px;"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/misc/spacer_3.png" border="0">Upcoming Programs</p> <div style="padding-left:15px;"> <p><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dex051889&" target="_blank" style="color: #000000; text-decoration: none;"><b>The Most Important Elements, Clauses and Ideas for Trust Design</b></a><br> Tuesday, November 3, 2015<br> 1:00 — 2:30 pm ET </p> <p><strong>Undue Influence</strong><br> Tuesday, December 1, 2015<br> 1:00 — 2:30 pm ET</p> <p><b>Ethical Considerations in Acting as Executor or Trustee</b><br> Tuesday, February 2, 2016<br> 1:00 – 2:30 pm ET </p> <p><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dcx051889&" target="_blank" style="font-size: 12px; font-weight:bold; text-align:center; color:#000000; line-height:normal; font-family:Arial, Helvetica, sans-serif; text-decoration:none;"><i>View more upcoming programs</i></a></p> <p> </p> </div> </div> <div align="left"><!-- CROSS PROMO BEGIN--> <p style="color: #FFFFFF; background-color: #015787; font-size: 18px; font-weight: bold; text-transform: uppercase; padding-top 3px; padding-right: 5px; padding-bottom: 3px; padding-left: 5px; border-color:#FFF; margin-top:0; margin-bottom: 15px;"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/misc/spacer_3.png" border="0">Also from RPTE</p> <!-- BOOK PROMOTION BEGIN: An Estate Planner's Guide to Family Business Entities: 215320 http://shop.americanbar.org/eBus/Store/ProductDetails.aspx?productId=215320 --> <div> <p style="color: #036279"> <a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dfx051889&" target="_blank"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/books/215320.jpg" width="150" hspace="20" vspace="5" border="0" align="left" alt="An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More, Third Edition"></a> <a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dfx051889&" target="_blank" style="color:black; text-decoration: none; font-weight:bold;">An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More, Third Edition</a></p> <table border="0" cellpadding="0"> <tr> <td valign="top"><p>Author:</p></td> <td> </td> <td valign="top"><p>Louis A Mezzullo</p></td> </tr> </table> <p>As the nation's population ages, an increasing number of clients are looking for the most effective way to pass their investments on to younger family members. This updated edition of An Estate Planner's Guide to Family Business Entities provides a complete and timely framework for selecting the most appropriate means of transferring wealth through the establishment of a business entity, including S corporations, C corporations, partnerships and LLCs. As with the other books in Louis A. Mezzullo's popular series, An Estate Planner's Guide to Family Business Entities explains complex information in a logical, user-friendly style. Updated to reflect recent significant changes in the area, it gives lawyers and financial planners the necessary background to accurately advise clients on their choice of entity options. Mezzullo discusses the different techniques available for most effectively planning the transfer of a client's wealth, including trusts, S corporations, C corporations, partnerships and LLCs. To guide the selection of the most appropriate entity to meet a client's objectives, he offers a thorough comparison of the advantages, disadvantages and restrictions of each type of entity. The book begins with a concise explanation of the objectives and techniques of estate planning for owners of closely held businesses. Subsequent chapters provide a practical guide to the variety of forms of legal business entities available to help clients minimize estate and gift taxes while also realizing a number of non-tax benefits.</p> <p> </p> </div> <!-- BOOK PROMOTION END: An Estate Planner's Guide to Family Business Entities: 215320 --> </div><!-- CROSS PROMO END --> </td> <td valign="top"> <!-- FACULTY AUTHOR --> <p style="color: #FFFFFF; background-color: #015787; font-size: 18px; font-weight: bold; text-transform: uppercase; padding-top: 3px; padding-right: 5px; padding-bottom: 3px; padding-left: 5px; border-color:#FFF; margin-top:0; margin-bottom: 15px;"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/misc/spacer_3.png" border="0">Panelists</p> <table style="color: #000; font-size:14px;" width="100%" border="0"> <tbody> <tr> <td valign="top"><strong>Thomas P. Gallanis</strong><br> <em>University of Iowa College of Law</em>, Iowa City, IA</td> </tr> <tr> <td valign="top" style="padding-top: 0; padding-bottom: 8px;"></td> </tr> <tr> <td valign="top"><strong>Margaret Hand</strong><br> <em>Hand & Little, PC</em>, Oakland, CA</td> </tr> <tr> <td valign="top" style="padding-top: 0; padding-bottom: 8px;"></td> </tr> <tr> <td valign="top"><strong>Terence S. Nunan</strong><br> <em>Parker, Milliken, Clark, O'Hara & Samuelian</em>, Los Angeles, CA</td> </tr> <tr> <td valign="top" style="padding-top: 0; padding-bottom: 8px;"></td> </tr> <tr> <td valign="top"><strong>Benjamin Orzeske</strong><br> <em>Uniform Law Commission</em>, Chicago, IL</td> </tr> <tr> <td valign="top" style="padding-top: 0; padding-bottom: 8px;"></td> </tr> <tr> <td valign="top"><strong>Nathaniel Sterling</strong><br> <em>Member, Uniform Law Commission</em>, Palo Alto, CA <br><br> </td> </tr> </tbody> </table> <!-- FACULTY END --> <!-- TUITION END --> <p style="color: #FFFFFF; background-color: #015787; font-size: 18px; font-weight: bold; text-transform: uppercase; padding-top 3px; padding-right: 5px; padding-bottom: 3px; padding-left: 5px; border-color:#FFF; margin-top:0; margin-bottom: 15px;"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/misc/spacer_3.png" border="0">Tuition / Fees</p> <table style="color: #000; font-size:14px;" width="100%" border="0"> <tbody> <tr> <td valign="top"><strong>$95</strong></td> <td width="5" valign="top"> </td> <td valign="top">Section of Real Property, Trust and Estate Law Members</td> </tr> <tr> <td valign="top"><strong>$150</strong></td> <td valign="top"> </td> <td valign="top">ABA Members </td> </tr> <tr> <td valign="top"><strong>$150</strong></td> <td valign="top"> </td> <td valign="top">Synergy Summit Members</td> </tr> <tr> <td valign="top"><strong>$175</strong></td> <td valign="top"> </td> <td valign="top">General Public</td> </tr> <tr> <td valign="top"><strong>$75</strong></td> <td valign="top"> </td> <td valign="top">Additional Registrants Who Use the Same Phone Line</td> </tr> <tr> <td valign="top"><strong>FREE</strong></td> <td valign="top"> </td> <td valign="top">Law Students (Webcast Only)</td> </tr> <tr> <td colspan="3" valign="top" style="padding-top: 0; padding-bottom: 8px;"></td> </tr> <tr> <td colspan="3" valign="top"><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337e0x051889&" target="_blank">Group Registration</a></td> </tr> <tr> <td valign="top" style="padding-top: 0; padding-bottom: 8px;"></td> </tr> <tr> <td colspan="3" valign="top"><p><strong>Scholarships:</strong> To apply for a financial scholarship, please complete an <a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337e1x051889&" target="_blank">application</a>. You will be contacted regarding your scholarship prior to the program date.</p></td> </tr> <tr> <td colspan="3" valign="top"><p><br> <em>Note: Panelists and topics are subject to change.</em></p> <p> </p></td> </tr> </tbody> </table> <!-- TUITION END --> <!-- CLE INFO --> <p style="color: #FFFFFF; background-color: #015787; font-size: 18px; font-weight: bold; text-transform: uppercase; padding-top 3px; padding-right: 5px; padding-bottom: 3px; padding-left: 5px; border-color:#FFF; margin-top:0; margin-bottom: 15px;"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/misc/spacer_3.png" border="0">CLE CREDIT</p> <table style="color: #000; font-size:14px;" width="100%" border="0"> <tbody> <tr> <td valign="top"> <p>CLE credit requested:<br> 1.5 hours for 60-minute states<br> 1.8 hours for 50-minute states</p> <p><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337e2x051889&" target="_blank" style="color: #000000; text-decoration:none;">For more information, visit our webpage.</a></p> <p> </p></td> </tr> </tbody> </table> <!-- CLE INFO END --> <!-- LINKS --> <p style="color: #FFFFFF; background-color: #015787; font-size: 18px; font-weight: bold; text-transform: uppercase; padding-top 3px; padding-right: 5px; padding-bottom: 3px; padding-left: 5px; border-color:#FFF; margin-top:0; margin-bottom: 15px;"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/misc/spacer_3.png" border="0">Quick Links</p> <p><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dbx051889&" target="_blank" style="color: #000000; text-decoration:none;">www.americanbar.org/rpte</a></p> <p><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337e3x051889&" target="_blank" style="color: #000000; text-decoration:none;">ABA Webstore</a></p> <p><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dcx051889&" target="_blank" style="color: #000000; text-decoration:none;">RPTE CLE Calendar</a></p> <p><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337e4x051889&" target="_blank" style="color: #000000; text-decoration:none;">RPTE Publications</a></p> </td> </tr> </table> </td> </tr> <tr> <td> </td> </tr> <tr> <td align="center" valign="top" style="border-top: 1px solid #000000;"> <table width="90%" border="0" cellspacing="0" cellpadding="0" align="center" style="padding-top: 20px; padding-bottom:5px;"> <tr align="left" valign="bottom"> <td align="center"><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3337dbx051889&" target="_blank"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/rpte_logo_tag_line.png" alt="Real Property, Trust and Estate Law Section" width="240" border="0" align="left"></a></td> <td align="right" valign="top"><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3edddx051889&" target="_blank"><img src="http://www.americanbar.org/content/dam/aba/images/graphics/icons/linkedin.png" alt="LinkedIn" width="20" height="20" hspace="5" border="0" /></a><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/misc/spacer.png" alt="spacer" border="0"><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x31c8e9x051889&" target="_blank"><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/icons/twitter_newbird_boxed_whiteonblue.png" alt="Twitter @rptelaw" width="20" height="20" border="0" /></a><img src="http://www.americanbar.org/content/dam/aba/images/real_property_trust_estate/misc/spacer.png" alt="spacer" border="0"><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x31c86ax051889&" target="_blank"><img src="http://www.americanbar.org/content/dam/aba/images/graphics/icons/facebook.png" alt="Facebook" width="20" height="20" hspace="5" border="0" /></a><a href="http://maestro.abanet.org/trk/click?ref=zpqri74vj_3-29cb6x3318bex051889&" target="_blank"><img src="http://www.americanbar.org/content/dam/aba/images/graphics/icons/google-plus.png" alt="Google+" width="20" height="20" hspace="5" border="0" /></a></td> </tr> </table> </td> </tr> <tr bgcolor="#f7f7f7"> <td align="center" valign="top" bgcolor="#f0f0f0"> <!-- OPTIN UDATED 01/27/2015 --> <div class="OptIn_Header" style="text-align:center; font-family:Verdana, Geneva, sans-serif; color: #333333; font-size: 11px;"> <TABLE width="600" height="100" border="0" align="center" cellpadding="0" cellspacing="0" style="margin:0 0 0 0;"> <TR> <TD valign="middle" style="font-family:Arial, Helvetica, sans-serif; font-size:11px; text-align:center; padding:0px 10px 0px 10px;">This message was sent to [email protected].<BR />Your e-mail address will only be used within the ABA. 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