Ten Things Every Estate Planner Needs to Know about Subchapter J
Please note that this is a 2-hour meeting.
Registration and cocktails
3:30pm – 4:00pm
4:00pm – 6:00pm
6:00pm – 7:00pm
by Friday, Nov. 15th
You will be sent a return email confirmation.
Once the handout for this program has been made available to us, you will be able to access it here.
About the program
Don’t let the title fool you! Income taxes have an ever greater impact on how estate planners advise clients to structure their plans, but fiduciary income tax issues don’t just impact estate planning. They also play an important role in estate and trust administrations, as well as litigation involving estates, trusts, and their fiduciaries and beneficiaries. We'll explore the critical aspects of Subchapter J, including the often misunderstood concepts of fiduciary income, DNI, IRD, and the grantor trust rules, and how fiduciary income tax issues can affect your clients!
About Mickey Davis
Mickey R. Davis is a partner in the law firm of Davis & Willms, PLLC in Houston, Texas. He received his undergraduate degree (B.B.A. with high honors) from the University of Arizona and his law degree (J.D. with high honors) from the University of Texas.
Mickey is Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization, and is a Fellow and Regent of The American College of Trust and Estate Counsel (ACTEC), where he is the past chair of the Estate and Gift Tax Committee and has served as the Editor of The ACTEC Law Journal. He is a member of ACTEC's Business Planning, Estate and Gift Tax, and Fiduciary Income Tax Committees. He is a former member of the Board of The ACTEC Foundation where he served as chair of the Grant Committee. Mickey is listed in Best Lawyers in America (Trusts and Estates), was named Best Lawyers' 2013 Houston Trusts and Estates "Lawyer of the Year" and was named by Texas Lawyer as a 2013 "Top Notch Lawyer" for Trusts and Estates.
In addition to his law practice, Mickey is a frequent speaker on trust and estate planning and administration topics at state and national conferences such as the Heckerling Institute on Estate Planning, Southern Federal Tax Institute, Federal Tax Institute of New England, and Notre Dame Tax and Estate Planning Institute. Mickey currently serves as a co-chair of The University of Texas School of Law's annual Stanley M. Johanson Estate Planning Workshop. He was awarded the Standing Ovation Award for 2017 by the TexasBarCLE staff. He is also the 2017 recipient of the Jim D. Bowmer Award for Outstanding Contributions to the Profession by the Texas Bar College.
About Melisa Willms
Melissa J. Willms is a partner in the law firm of Davis & Willms, PLLC in Houston, Texas. She received her undergraduate degrees (B.A. in Sociology, B.A. in Psychology) from the University of Texas at Austin, her law degree (J.D.) from Texas Tech University School of Law, and her Master of Laws (LL.M.) in Tax Law from the University of Houston Law Center.
Melissa is Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization, and is a Fellow of The American College of Trust and Estate Counsel (ACTEC), where she is the Texas State Chair-Elect and is also a member of the Estate and Gift Tax, Long Range Planning, and Program Committees. Melissa is on the Board of The ACTEC Foundation where she is the Vice Chair of the Grant Committee and a member of the Nominating Committee. She is listed in Best Lawyers in America (Trusts and Estates) and as a Texas Super Lawyer by Texas Monthly magazine.
In addition to her trusts and estates practice, Melissa is a frequent speaker on estate and trust planning and administration topics at state and national conferences such as the Heckerling Institute on Estate Planning, The Center for American and International Law Annual Short Course on Estate Planning, ALI CLE Planning Techniques for Large Estates, Southern Federal Tax Institute, Notre Dame Tax and Estate Planning Institute, Duke University Estate Planning Conference, Federal Tax Institute of New England, and The University of Texas School of Law Annual Tax Conference. Melissa was awarded the Standing Ovation Award for 2015 by the TexasBarCLE staff.