Recent Developments 2.0
Reimaged-Supercharged on Steroids

Selected Tax/Non-Tax Recent Developments
That Most Impact Estate Planning in 2023 and Beyond

The inherent limitation of recent developments programs is they tend to be news/law/facts-oriented with little to no analysis of how those developments affect planning going forward-until NOW. After this two-part series, you’ll never view recent developments programs the same way!

This 2-part series will cover a curated collection of recent tax and non-tax legislative, regulatory and jurisprudential developments, including, without limitation, the following, over the course of two sessions, as more fully described below.

Each of the carefully curated list of 78 tax and non-tax estate planning developments was selected for the planning lesson nuggets buried in each development, and we’re going to focus on the lesson(s) of each development. Despite 2022 having been a midterm election year, we saw a piece of tax legislation at the end of 2022, SECURE 2.0, sneak into the law at year-end, along with a number of other surprises.

We have turned to two of the nation’s renowned estate planning attorneys, L. Paul Hood, Jr., JD, LL.M. and Edwin J. Morrow, III, J.D. to put together this very timely presentation entitled “Recent Developments 2.0 Reimaged-Supercharged on Steroids”.

In this 2-part series, they will cover the following:

Part One (39 Developments):

  • Estate Planning and Divorce
    • Yost v. Carroll.
  • Valuation
    • REG-122770-18.
    • Buck v. United States.
  • Powers of Appointment
    • PLRs 202206008 and 202217005.
    • In re Trust Under Deed of Trust of Jack.
    • Matter of Grossman.
  • Defined Value Transfers
    • Nelson v. Comr.
    • Sorensen v. Comr.
  • Buy-Sell Agreements
    • Connelly v. United States. Tita v Tita.
  • Estate Planning for Qualified Retirement Plans and IRAs
    • SECURE 2.0.
    • In re Intermediate Account of Canandaigua National Bank & Trust Co.
    • 87 Fed. Reg. 10504.
  • Life Insurance and Annuities
    • Stroud v. Ozark Nat’l Life Ins. Co.
    • Security Mut Life Ins. Co. of New York v. Jamila Aquila Amira-Bell.
    • Levine v. Comr.
  • State Law Domicile and Residency
    • Obus v. New York State Tax Appeals Tribunal.
  • Offshore Trusts
    • In re Marriage of Harnack.
  • Miscellaneous Income Tax
    • Gluck v. Comr. Proc. 2022-19.
  • Charitable Gifts and Deductions
    • Heinrich C. Schweizer v. Comr.
    • Albrecht, Izen, Schweizer, Keefer.
    • CCA 202233014.
  • Will and Trust Construction
    • In re Adams Trust.
    • In the Matter of the Estate of Skip Beach.
    • In re Estate of Eldon Knoblock.
    • In re Barbara A. Young Living Trust.
    • In Re Gene L. Leithauser Trust.
    • Jones v. Chambers.
    • Morse v. Suntrust Bank.
    • In re Bany Trust.
    • In re Est. of Tomczik.
    • Langreet v. Aull (In re Raymond J. Rech Living Trust).
    • Parks v. Johnson.
    • Shirley v. Dawkins.
    • Boyle v. Anderson.
    • In re Estate of Hekemian.
    • of Bakarich v. Bakarich.
  • Coming Attractions in State Legislation/Uniform Commissioners Update

Part 2 (39 Developments):

  • Incapacity and Undue Influence/Substituted Judgment
    • Basurto v. Springstead (In re Springstead).
    • Succession of Miller.
    • Sparling v. Sparling.
  • Marriage Contracts
    • Rudzinski v. Rudzinski.
  • Reproductive Technology
    • Markiewicz v. Markiewicz.
  • Unmarried Couples
    • Clark v. Mooney (In re Tr. of Clark).
  • Ethics of Estate Planning
    • Scott v. Rosen, et al.
    • In re Estate of Krivulka.
    • United States v. Mikulin.
  • Miscellaneous Estate and Trust Administration
    • Weyand v. Estate of Newell.
    • Kunasek v. Johnson.
    • Fisher v. Perron.
    • In re Estate of Dunn.
    • Kallinen v. Newman.
    • Keybank N.A. v. Bakeromerod (In re Garner).
    • Pope v. Estate of Brown.
    • Nelsen v. Nelsen.
    • West v. Gartley.
    • of Worrall v. J.P. Morgan Bank, N.A.
    • In re Trust of Harrison.
    • Jemison v. Jemison.
    • Matter of Najjar.
    • Lewis v. Worley (In re Va. Worley Trust).
    • Diller v. Richardson.
    • JPMorgan Chase Bank, N.A. v. Winget.
    • Rich v. Narog.
    • Glendale Lee Becking Trust v. Neeley.
    • In re Estate of Wallace.
  • Will and Trust Creation/Funding, Amendment/Restatement and Decanting
    • In re Omega Trust.
    • Little v. Davis.
    • Barbetti v. Stempniewicz.
  • Death Tax Apportionment
    • Svoboda v. Larson.
  • Gift Tax
    • Smaldino v. Comr.
  • Federal Estate Tax
    • REG-118913-21.
    • Proc. 2022-32.
    • DeMuth Estate v. Comr.
    • REG-130975-08.
    • CCM 202152018.
  • Coming Attractions in Tax Law: Legislation/Regulations/Litigation

Your purchase includes an instantly downloadable Video & Audio Recordings, and PDF Handouts. You get all of this and more for your office for just $349. A PDF transcript is available as an add-on for an additional fee.


Includes: Downloadable Video & Audio Recordings, and PDF Handouts

Duration: 90 minutes each.

NOTE: PDF Transcript available as an add-on for an additional fee during checkout.



Edwin P. Morrow III

J.D., LL.M., MBA, CFP®, CM&AA®
Edwin P. Morrow III

Ed is currently a Wealth Strategist for Huntington National Bank, where he concentrates on thought leadership and planning ideas for high net worth clientele in tax, asset protection and estate planning areas. Previously, he was a Director in Key Private Bank’s Family Wealth Advisory Group, analyzing tax, trust and estate planning needs of ultra high net worth clients of Key Private Bank nationwide in conjunction with local teams of credentialled financial planners, trust officers, investment specialists and private bankers. Ed was previously in private law practice working in taxation, probate, estate and business planning. Other experience includes research and writing…

L. Paul Hood. Jr.

J.D., LL.M.
L. Paul Hood. Jr.

Paul is an author, speaker and consultant on tax, estate and charitable planning. A native of Louisiana (and a double LSU Tiger), Paul Hood obtained his undergraduate and law degrees from Louisiana State University and an LL.M. in taxation from Georgetown University Law Center before settling down to practice tax and estate planning law in the New Orleans area. Paul has taught at the University of New Orleans, Northeastern University, The University of Toledo College of Law and Ohio Northern University Pettit College of Law. Paul has authored or co-authored nine books and over 500 professional articles on estate, charitable…


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However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.