Agenda - January 27th, 2017

9:00

Welcome and Introduction by PBLI

9:05

Chair's Welcome and Introduction

 

Emma A. McArthur    

Farris, Vaughan, Wills & Murphy LLP

9:15

Estate Administration: The Effect of Certain Inter Vivos Planning on the Estate

 

Ingrid Tsui                     

Alexander Holburn Beaudin + Lang LLP

  • Inter vivos estate planning and the effect of death
  • Designated beneficiaries and post-mortem planning
  • Joint tenancies: A misconception?

 

10:05

Questions and Discussion

10:15

Refreshment Adjournment

10:30

Death and Taxes

 

David Thompson

Thorsteinssons LLP

 

  • A conceptual guide to s. 164(6) loss transfers

         - Why change a capital gain into a dividend?

         - The importance of tax preference accounts

         - Selling property to create tax preference accounts and avoid double taxation

  • A conceptual guide to surplus stripping using pipelines

         - Macdonald v. Canada - much ado about nothing?

         - What RDTOH (refundable dividend tax on hand) makes pipeline transactions unworkable

  • s. 159(3) Trustee Liability versus s. 160(1) Beneficiary Liability

         - Avoiding clearance certificates

  • Vesting indefeasibly and spousal rollovers

         - Time restrictions

         - Dividends rather than redemptions

 

  11:20

Questions and Discussion

  11:30

Family Law Issues That Complicate Estate Administration

 

Anna Laing
Farris, Vaughan, Wills & Murphy LLP
  

  • Dealing with an alleged spouse
  • Post death property division claims
  • Post death spousal/child-support claims

 

  12:20

Questions and Discussion

  12:30

Networking Lunch

   1:30

Advising Executors of Complex Estates: Practical Tips

 

Annie H. Chen

Fasken Martineau DuMoulin LLP

 

  • The role of the lawyer, executor, and other advisors
  • Common issues that may arise
  • How to protect yourself and your client
  • Dealing with difficult beneficiaries

 

   2:20

Questions and Discussion

   2:30

Refreshment Adjournment

   2:45 Without Bounds: Administration Issues for International Estates
  Andrea E. Frisby

Legacy Tax + Trust Lawyers

 

  • Client identification, translation and document verification
  • Probate jurisdictions, re-seals and additional grants
  • Multiple wills and global wills
  • Applicable law
  • International intestacies
  • Income tax filings and compliance
  • the best laid plans...

 

   3:35 Questions and Discussion
   3:45 Responsibility for Death
 

Michelle L. Isaak

DLA Piper (Canada) LLP

 

  • What happens to an estate if a beneficiary may be responsible for the death of the deceased?
  • What is the impact on joint tenancies and beneficiary designations if a beneficiary is accused of causing the wrongful death of the deceased?
  • What happens if the beneficiary is found not criminally responsible for the wrongful death of the deceased on account of a mental disorder?

 

   4:35

Questions and Discussion

   4:45

Chair's Closing Remarks

   4:50

Program Concludes