This program is eligible for 3 hours of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 3.6 hours of CLE credit. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.
Overview
This comprehensive 3-hour course will equip practitioners with the knowledge and tools to navigate the essentials of estate planning. Whether you are just starting out or looking to refresh your understanding, this course will provide a solid foundation for drafting and understanding the vital elements of estate planning including wills, powers of attorney, living wills, and certain trusts including the tax considerations every estate planner should be conversant in. By the end of this course, you will have a solid foundation in estate planning concepts. Ample time will be provided for questions and discussion during the session.
Recorded in September 2024.
Faculty
Alison T. Smith, Esq.
Ms. Smith is chief counsel in the legal department at PNC Bank, N.A., in its Pittsburgh office. Ms. Smith provides support to the bank’s asset management group on legal matters relating to the administration of estates and trusts, including charitable trusts and endowments, and other fiduciary liability matters. Prior to joining PNC Bank, Ms. Smith served as chair of the estate administration department in the Pittsburgh law firm of FGSM, P.C., representing clients in the areas of estate and trust administration, estate planning, and business succession planning, and in Orphans’ Court litigation, where she frequently represented fiduciaries and other interested parties in matters involving alleged breaches of fiduciary duty. In private practice, Ms. Smith also represented business clients in the areas of business formation and planning, mergers and acquisitions, and nonprofit clients in obtaining tax-exempt status and various governance matters. Ms. Smith is a former Chair of the Pennsylvania Bar Association’s Real Property, Probate and Trust Law Section, current chair of the section’s Pro Bono Committee,and is an assistant editor of the Section’s newsletter. Ms. Smith is also a frequent lecturer on the topics of estate and trust administration, estate planning and business planning. Ms. Smith is a graduate of the University of Tennessee and the Duquesne University School of Law.
Leslie K. Heffernen, Esq. JD, LL.M (tax), CPA
Leslie serves as the Managing Director of Fiduciary and Legal Services for Pitcairn Trust Company, a private trust company with $8 billion AUM. She provides legal and tax expertise on client matters including estate planning, compliance, corporate matters, and the administration of trusts, guardianships, and decedents’ estates. She previously held roles at Butera Beausang Cohen Brennan, LP and the Internal Revenue Service in Philadelphia.
Leslie is admitted to practice law in Pennsylvania, New York, New Jersey, and Connecticut (ret.). She is the current Chair of the Board of Trustees of Ambler Savings Bank (the first female chair in its 150-year history), a member of the Pennsylvania Joint State Government Commission Advisory Committee on Decedents’ Estates Laws, and a member of the Audit Committee of the Montgomery County Bar Association. She is a past president of the Montgomery County Estate Planning Council and the Rotary Club of Ambler. Along with presenting on tax, estate planning, and elder law topics for various organizations, Leslie has authored articles on estate planning. Outside of the legal and tax universe, Leslie participates in dozens of charitable runs every year, including the Philadelphia Broad Street Run.
Justin H. Brown, Esq., LL.M.
Justin H. Brown is a partner at Ballard Spahr LLP where he is a member of Ballard’s Private Client Services Group, the Tax Group, the Blockchain Technology and Cryptocurrency Group, and the Artificial Intelligence Task Force. A Fellow in the American College of Trust and Estate Counsel, he develops creative strategies for wealth transfer, asset protection, and business succession. Justin also counsels fiduciaries on their duties and obligations in connection with the administration of estates and trusts. A leader in the area of digital asset planning, he implements cutting-edge strategies to help clients plan for technologically innovative asset classes. Justin is a co-host of “The Digital Planning Podcast,” which educates individuals about all things digital in estate planning, business planning, and estate administration. Now in its fifth season, The Digital Planning Podcast is internationally known as one of the leading podcasts on digital estate planning. Justin is an adjunct professor at Temple University’s James E. Beasley School of Law where he teaches income taxation of trusts and estates, and he is currently the Vice Chair of the Probate and Trust Division of the Real Property, Probate and Trust Law Section of the Pennsylvania Bar Association. A frequent writer and speaker, Justin was recently awarded ADL’s national Daniel R. Ginsberg Leadership Award in recognition of his work in ADL education. He received his B.A. from Washington University in St. Louis, his J.D. from The American University Washington College of Law, and his LL.M. in Taxation from Villanova University School of Law.

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