University of Texas, Austin (B.A., with honors, 1973). University of California: Hastings College of the Law (J.D., 1976).

Transcription

1 NOEL C. ICE Equity Partner CANTEY HANGER LLP Cantey Hanger Plaza 600 W. 6 th Street, Suite 300 Fort Worth, Texas nice@canteyhanger.com teleice@earthlink.net Direct: (817) Fax: 817/ Brief Introduction: Over 30 years with same law firm, practicing exclusively in area of Trusts and Estates and Employee Benefits. Special concentration: Estate planning for IRAs. Trusts and Estates practice includes (1) complex trusts, for tax and nontax purposes, including asset protection and creditor protection, (2) fiduciary litigation, will contests, (3) life insurance planning (including ILITs), (4) family limited partnerships (FLPs), including LPs, LLCs. (5) charitable planning, including charitable remainder trusts (CRTs), charitable lead trusts (CLTs) and private foundations (6) transfer tax litigation. Bar Admissions: College Education: Legal Education: Occupation: Certifications: Memberships: Texas 1977; also admitted to practice before U. S. Court of Appeals, Fifth Circuit, 1981; U. S. District Court, Northern District of Texas, 1977; U. S. Tax Court, University of Texas, Austin (B.A., with honors, 1973). University of California: Hastings College of the Law (J.D., 1976). Equity Partner, Cantey Hanger LLP Board Certified, Estate Planning and Probate Law, Texas Board of Legal Specialization, 1983 to date Fellow and former State Chair for Texas and former member of the Board of Regents of The American College of Trust and Estate Counsel (ACTEC); State Bar of Texas; Tarrant County Bar Association; Tarrant County Probate Bar Association, Southwest Benefits Association; Life Member of National Registry of Who s Who, Member of National Committee on Planned Giving. - Page 1 of 16-

2 Periodicals Mentioned: Accolades and Honors: Noel Ice or his website, has been named in numerous legal and financial planning periodicals and journals, including Forbes Magazine, The Wall Street Journal, Medical Economics, Bloomberg Wealth Manager, Lawyers Weekly U.S.A., Trusts and Estates, Kiplinger Retirement Report, The ACTEC Journal, and Leimberg Information Services, Inc. In December 2011 Mr. Ice was honored by American Registry to be one of America s Most Honored Professionals. Listed among the Top 100 Lawyers in Texas considered among the best in their profession, without regard to area of practice, in the 2004 and 2005 editions of Texas Super Lawyers, and recognized as a Texas Super Lawyer every year since 2003 in the areas of Estate Planning and Probate. Recognized as one of the Top Attorneys by Fort Worth, Texas magazine in December 2008 and December 2011, and has been listed among the top five Trusts, Estates & Probate Lawyers in Fort Worth, Texas magazine's Top Attorney Guide. Selected by his peers for inclusion in Best Lawyers in America each year since 1993 in the specialties of Employee Benefits Law, Tax Law, and Trusts and Estates and in Fall 2008 he was selected by his peers for inclusion in the 2009 edition as part of a distinguished group of attorneys who have been listed in Best Lawyers for ten years or longer. In May 2010 Noel Ice was recognized as one of Texas Best Lawyers by Texas Lawyer magazine in the areas of employee benefits law, tax law, and trusts and estates. Listed as one of the seven Most Dependable Lawyers (Trusts & Estates) of Texas by Goldline Research The listing was published in the August 2008 issue of Forbes magazine. Fall 2005, honored by The Fort Worth Business Press in the Attorneys of Excellence for Tax Law and Estate Planning. Listed in the Oct. 15, 2002 edition of the Texas Lawyer Go- To- Guide, as one of four Top- Notch lawyers in the field of Trusts and Estates Law. Listed among the top five Trusts, Estates & Probate Lawyers in Fort Worth, Texas magazine's Top Attorney Guide, December 2002 (the one with the cover that says Kill all the Lawyers [Except for Mine]. - Page 2 of 16-

3 Mr. Ice holds an AV Preeminent 5.0 out of 5 rating by Martindale- Hubbell Peer Review Ratings. This is the highest rating Martindale bestows. Employee Benefits and Retirement Planning Newsletter Contributor, Leimberg Information Services, Inc. (LISI) LISI is associated with Leimberg Associates Inc. and Leimberg and LeClair, Inc., the makers of NumberCruncher. Various Editions of The Best Lawyers in America in three categories: (1) Employee Benefits Law, (2) Tax Law and (3) Trusts and Estates Law. Various Editions of Marquis Who's Who in American Law, Who's Who of Emerging Leaders in America, and Who s Who of Professionals. Course Coordinator and Instructor, American Society of Pension Actuaries Examination for Classification as Certified Pension Consultant President, Fort Worth Tarrant County ERISA Group, Reviewing Editor, PPC s Guide to Practical Estate Planning, Chapter 11, Thomson Reuters, Inc. (formerly: Practitioners Publishing Company) ( ). Author: Books Published: Treatise: Periodicals: Current Developments in Texas Probate and Trust Law, Texas Bankers Association, Fort Worth, January 8, (Softcover). Distribution and Estate Planning For Deferred Compensation and IRA Benefits, American Society of Pension Actuaries (ASPA), February, (240 pages, softcover). Distribution and Estate Planning For Deferred Compensation and IRA Benefits, Second Edition, American Society of Pension Actuaries (ASPA), July, (329 pages, softcover). Estate Planning for Qualified Plans and IRAs (800+ pages), published on , ACTEC Journal, When Can an IRA or Qualified Plan Invest in a Closely Held Business? Winter 2011, Leimberg Information Services, Inc. [ article entitled, When Can an IRA or Qualified Plan Invest in a Closely Held Business? May 2006 Joint article with Robert W. Goff, Jr., in Trusts & Estates Magazine, The Booby Prize, Heirs to Estates With Lottery Prizes and Garden Variety Commercial Annuities Can be in for the Tax Shock of Their Lives. - Page 3 of 16-

4 Part II: The Inheritor s Trust : Preserves Wealth as Well as Flexibility, Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in October 2003, Vol. 30, No. 10. What You Should Know About Your GRAT (Grantor Retained Annuity Trust), The Texas Tax Lawyer, October, 2003, Vol. 31, No. 1. Part I: The Inheritor s Trust : The Art of Properly Inheriting Property, Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in September 2003, Vol. 30, No. 9. New Laws Make Broad Changes in Retirement Plans and IRAs, Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in January 1997, Vol. 24, No. 1. Beneficiary Designations for Qualified Plans and IRAs, 21 ACTEC Notes 53, Summer, Beneficiary Designations For Qualified Plans and IRAs, State Bar of Texas, Tax Section Newsletter, May Can Creditors Reach a Person s Interest in an Employee Benefit Plan or IRA? The Supreme Court Speaks, Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in the January/February 1994 issue. Planning For and Administering the Possibly or Potentially Insolvent Estate, Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in the July/August 1990 issue. Testamentary Planning For Qualified Employee Plan Benefits and Life Insurance Proceeds, 13 Journal For The Life Underwriter 3, September, Committees and Other Law Related Activities: American Bar Association Former Member: Former Member: State Bar of Texas Former Chair: Trust Law Editor Course Director: Course Director: Course Director: Estate Planning and Drafting Committee: Marital Deduction. Real Property, Probate and Trust Law Section on Creditors Rights in Estates and Trusts Publications Committee of the Real Estate, Probate and Trust Law Section, Newsletter of the Real Estate, Probate and Trust Law Section, State Bar of Texas, Wills and Probate Institute, State Bar of Texas Professional Development Program rd Annual Advanced Drafting: Estate Planning and Probate, State Bar of Texas Professional Development Program Advanced Estate Planning Strategies Seminar, State Bar of Texas Professional Development Program. - Page 4 of 16-

5 Former Member: Former Member: Former Member: Former Member: Former Member: Former Chair: Real Estate, Probate and Trust Law Council. Probate Code Committee of the Real Estate, Probate and Trust Law Section. Trust Law Committee of the Real Estate, Probate and Trust Law Section. Compensation and Employee Benefits Subcommittee of the Taxation Section. Creditor Claims in Probate Subcommittee of the Taxation Section. Subcommittee of Probate Code Committee to recommend changes in Probate Code to deal with Boren v. Boren. Drafted proposed legislation, which was enacted into law. American College of Trust and Estate Counsel (ACTEC): Former Member: Former State Chair: Member: Member: Former Chair: Board of Regents Texas ( ) Employee Benefits in Estate Planning Committee Technology in the Law Committee. Marital Deduction Distribution Issues Subcommittee Articles, Seminars, Professional Education Groups, Etc.: Speaker and Author: When Can an IRA or Qualified Plan Invest in a Closely Held Business?, Tarrant County Probate Bar Association, March 7, 2013 Speaker and Author: What You Need to Know about the New Estate & Gift Tax Regime, Tarrant County Bar Association, February 15, 2013 Speaker and Author: Panel for the SWBA/IRS 23rd Annual Conference for Practitioners and Plan Sponsors re ROBS, IRAs & Other Issues Relating to Estate Planning - When Can an IRA or Qualified Plan Invest in a Closely Held Business?, Dallas, Texas, November 16, 2012 Speaker and Author: When Can an IRA or Qualified Plan Invest in a Closely Held Business? Estate Planning Council of Central Texas, Austin, Texas, November 13, 2012 Speaker and Author: Panel for the State Bar of Texas Advanced Estate Planning Strategies, Santa Fe, New Mexico His, Her or Their Property A Discussion of Marital Property Issues Affecting the Estate Planning Practice, and author of: The Minimum Distribution Rules Affecting IRAs and Qualified Plans (QSPs) in a Nutshell (With Special Sections on Community Property and Bypass Trust Funding Issues) on April 12-13, Speaker and Author: Panel for the ALI- ABA Course Current Developments in Creditor Protection Issues for IRAs In and Outside of Bankruptcy, Including Lurking Conflict of Laws Issues and author of: IRAs (Including So- Called SEP- IRAs): EXEMPT OR NOT? on November 15, Speaker and author of Drafting Where the Only Thing Certain is Change and Litigation at 22nd Annual State Bar of Texas Estate Planning and Probate Drafting Course in Dallas, Texas, October 20 21, Speaker and author of When Can an IRA or Qualified Plan Invest in a Closely Held Business? before the Austin Bar Association, Austin, Texas in April 29, Page 5 of 16-

6 Speaker s Panel, Fixing 2010 Do We Have Any Idea Yet What the Heck We Should Be Doing? at the State Bar of Texas Advanced Estate Planning Strategies Conference, March 31 April 1, 2011 in San Diego, California, Speakers Panel and author of two papers entitled: The Minimum Distribution Rules Affecting IRAs and Qualified Plans (QSPs) in a Nutshell, (Plus New Developments), A Guide for the Perplexed and The MRD Final Regulations Annotated with Hyperlinked Table of Contents at the State Bar of Texas Advanced Estate Planning Strategies Conference, April 1 4, 2009 in Santa Fe, New Mexico. Speakers Panel and author of Defective Grantor Trusts, State Bar of Texas Advanced Estate Planning Strategies Conference, April 2-5, 2008 in Santa Fe, New Mexico. Featured in a story on the Marketplace cover of the Wall Street Journal. Ice, a pre- eminent estate planning and tax attorney for wealthy clients, was quoted in a story that dealt with CEOs who establish foundations for their personal wealth. Ice talked about the benefits of social prestige and family unity. The Wall Street Journal, Monday, April 30, Speaker at Docket Call February 15-16, 2007, by the San Antonio Estate Planners Council, Can An IRA Invest in a Closely Held Business or Real Estate? Speaker at the 41st Annual Southern Federal Tax Institute, Atlanta, Georgia, September 20, When Can An Ira or Qualified Plan Invest In Real Estate Or A Closely Held Business? Speaker at the American Institute of Federal Taxation's annual seminar in Birmingham, Alabama, June 8, Outline: IRAs and Qualified Plans Investing in Closely Held Stock or Real Estate, and Qualified Plans (not just ESOPs) Investing in Employer's Stock: Prohibited Transactions and Fiduciary Duty Issues. May 2006 Joint article with Robert W. Goff, Jr., in Trusts & Estates Magazine, The Booby Prize, Heirs to estates with lottery prizes- and garden variety commercial annuities- can be in for the tax shock of their lives. Course Director for State Bar of Texas Advanced Strategies Seminar April 6, 2006 in Santa Fe, New Mexico. Speaker before the Austin Bar Association March 31, Outline: IRAs and Qualified Plans Investing in Closely Held Stock or Real Estate, and Qualified Plans (not just ESOPs) Investing in Employer's Stock: Prohibited Transactions and Fiduciary Duty Issues. Can an IRA Invest in a Closely Held Business? A Relatively Thorough Analysis of the Law, PENSCO Trust Company s National Symposium on Self- Directed IRAs, October 20-21, 2005, San Francisco, California. What You Should Know About Your GRAT (Grantor Retained Annuity Trust) Estate Planning Council of Central Texas Austin, Texas, May 24, Estate Planning Basics for Small Estate State Bar College Spring Training 2005, Estate Planning Tips an Attorney Can Use Today. Information so useful, you might even share it with your client - Fort Worth, Texas, March 10 11, Some Preliminary Drafting Thoughts On The UPIAS, Is it True That It Depends Upon What the Meaning of the Word 'Is' Is?, What Would Derrida And Saussure Say? State Bar of Texas, Advanced Drafting: Estate Planning And Probate, October 28-29, 2004, League City, Texas - Page 6 of 16-

7 Under What Circumstances Can an IRA Invest in a Business Owned in Part by the IRA Owner and Members of The IRA Owner s Family Family Limited Partnership An Update: Seminar for lawyers, CPAs and financial consultants, sponsored by Texas Capital Bank in Dallas, September 21, Panelist: A Muggle s Look at the Wizardry of Trusts: The UPIA Twins and Other Curses State Bar of Texas Advanced Estate Planning Strategies 2004, Santa Fe, New Mexico, April 1 April 4, Planning With GRATs, Co- Authored with Carlyn McCaffrey and Richard Oshins for publication by Matthew Bender & Company, Inc in connection with the NYU Institute on Federal Taxation. What You Should Know About Your GRAT (Grantor Retained Annuity Trust), New York University s 62 nd Institute on Federal Taxation, November 14, 2003, San Francisco, California. What You Should Know About Your GRAT (Grantor Retained Annuity Trust), Nevada Estate Council, November 13, 2003, Las Vegas, Nevada. Drafting Wills and Trusts from an Income Tax Perspective: A Panoply of Forms, State Bar of Texas Advanced Drafting, October 23-24, 2003, Dallas, Texas. What You Should Know About Your GRAT (Grantor Retained Annuity Trust), Dallas Chapter of Society of Financial Service Professionals, October 1, 2003, Dallas, Texas. What You Should Know About Your GRAT (Grantor Retained Annuity Trust), Tarrant County Bar Association, Fort Worth, Texas, September 24, 2003, Fort Worth, Texas. What You Should Know About Your GRAT (Grantor Retained Annuity Trust), Financial Planning Association of Houston, September 12, 2003, Houston, Texas. What You Should Know About Your GRAT (Grantor Retained Annuity Trust), Fort Worth CPA Tax Institute Committee and the Chapter Board of Directors, August 21, 2003, Fort Worth, Texas. Nonprobate Assets, Tarrant County Probate Bar Association, September 5, 2002, Fort Worth, Texas MRD Final Regulations Annotated, Texas Capital Bank, June 18, 2002, Dallas, Texas Under What Circumstances Can an IRA Invest in a Business Owned in Part by the IRA Owner and Members of the IRA Owner s Family, American Institute on Federal Taxation, June 12 June 15, 2002, Birmingham, Alabama The Aftermath of Enron, Advanced Estate Planning & Probate Course, June 5 June 7, 2002, Dallas, Texas Retirement Planning Under the New Tax Act of 2001, Central Arizona Estate Planning Council, March 4, 2002, Phoenix, Arizona. A Document Assembly System Using Microsoft Word s Mail Merge Feature and A Simple Data Base, 2002 Annual Meeting, The American College of Trust and Estate Counsel, February 27 March 4, 2002, Palm Springs, California. Selective Analysis of the New Re- Proposed MRD Regulations Under the IRC 401(a)(9), 52 nd Annual Tennessee Federal Tax Institute, November 28-30, 2001, Nashville, Tennessee. Selective Analysis of the New Re- Proposed MRD Regulations Under the IRC 401(a)(9), The 48 th Annual Texas CPA Tax Institute, November 15-16, 2001, Dallas and San Antonio, Texas. IRA s, Do s and Don ts and EGTERRA Changes Affecting Pension Plans and IRA s, Fort Worth Chapter of the Texas Society of Certified Public Accountants, November 6, 2001, Fort Worth, Texas. - Page 7 of 16-

8 Estate Planning After the New Tax Act, Texas Tech Tax Institute, November 2, 2001, Lubbock, Texas. IRA Beneficiary Designations and Mock Trial, Texas Bar CLE Advanced Drafting Estate Planning & Probate Course, November 1, 2001, Fort Worth, Texas. New Rules on Distributions from Qualified Pension Plans, October 26, 2001, Tulane Tax Institute, New Orleans, Louisiana. 100 or So Do s and Don ts for Estate Planning for Distributions from Qualified Plans and IRAs, October 24, 2001, Tax & Estate Planning Section of the Tarrant County Bar Association, Fort Worth, Texas. Federal Tax Legislation Effect on Retirement Plans and IRA Accounts, October 18, 2001, Fort Worth Business and Estate Council, Fort Worth, Texas. Estate Planning for Retirement Plan Benefits, October 4-5, 2001, 2001 Advanced Estate Planning Symposium, University of Denver College of Law, Denver, Colorado. IRA Beneficiary Designations, September 20-21, 2001, State Bar of Texas Advanced Tax Law Course 2001, Dallas, Texas. Overview of the Minimum Required Distribution Rules Under the New Re- proposed Regulations, September 13-14, 2001, Professional Education Systems, Inc., Houston and Dallas, Texas. IRAs What You Do, What You Don t, August 23-24, 2001, 2001 Advanced Estate Planning Seminar, Texas Society of Certified Public Accounts, San Antonio, Texas. Investment of IRAs in FLPs, June 28 July 1, 2001, American College of Trust and Estate Council, Vancouver, B.C., Canada Homestead, Family Allowance and Exempt Property, June 10, 2001, The Texas Medical Association Insurance Trust Seminar, Fort Worth, Texas. Selective Analysis of the New Re- Proposed MRD Regulations Under IRC 401(a)(9), June 6-8, 2001, The 25 th Annual Advanced Estate Planning and Probate Course, Houston, Texas. 60 Do s and 40 Don ts When Estate Planning for IRAs and Qualified Plans and Other Employee Benefits, April 26, 2001, State Bar of Texas Advanced Estate Planning Strategies Course, San Antonio, Texas. Selective Analysis of the New Re- Proposed MRD Regulations Under IRC 401(a)(9), March 29, 2001, Tarrant County Bar Association Tax and Estate Planning Luncheon, Fort Worth, Texas. The Minimum Distribution Rules Affecting IRA s and Qualified Plans in a Nutshell A Guide for the Perplexed, November 11, 2000, American Association of Attorney- CPA s, Austin, Texas. Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous 2000, November 3, 2000, Victoria Area Estate Planning Seminar, Victoria, Texas. Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous 2000, Annotated Form Designation of Beneficiary and Election of Form of Benefits Under IRC 401(a)(9) and Annotated Form Retirement Plan Provisions In Living Trust, October 13, 2000, North Carolina Bar Association, Grandover, North Carolina. - Page 8 of 16-

9 The Minimum Distribution Rules Affecting IRA s and Qualified Plans in a Nutshell A Guide for the Perplexed and Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous 2000, October 5, 2000, M Financial Group 2000 National Advisors Conference, Savannah, Georgia. Annotated Form Designation of Beneficiary and Election of Form of Benefits Under IRC 401(a)(9) and Annotated Form Retirement Plan Provisions In Living Trust, September 22, 2000, State Bar of Texas Advanced Tax Law Course, Houston, Texas. Transfers of Community Property In Qualified Plans and IRA s (Not in a Nutshell) and The Minimum Distribution Rules Affecting IRA s and Qualified Plans in a Nutshell, June 22-23, 2000, Professional Education Systems, Inc. seminar, Houston and Dallas, Texas. The Minimum Distribution Rules Affecting IRA s and Qualified Plans In A Nutshell, June 14, 2000, Alabama Federal Tax Institute, Birmingham, Alabama. Pay Me Now Or Pay Me Later: Cutting Edge Issues in Estate Planning for Deferred Compensation, April 26-30, 2000 State Bar of Texas 7th Annual Estate Planning Strategies Course, San Francisco, California. Is There a Deemed Gift Upon the Formation or Recapitalization of a Business Entity? Professional Financial Service, February 17, 2000 Harvey Hotel, DFW Airport, Dallas, Texas. The Minimum distribution Rules Affecting IRA s and Qualified Plans in a Nutshell and Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous (Emphasis On the Latter), January 6, 2000, Tarrant County Probate Bar Association Luncheon, Fort Worth, Texas The Minimum Distribution Rules Affecting IRA s and Qualified Plans in a Nutshell and Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous, December 1-3, 1999, Tennessee Federal Tax Institute, Nashville, Tennessee. Ethical Considerations in Client Communication, November 23, 1999, Dallas Probate Bar, Dallas, Texas. Recognizing Typical Estate Planning Needs of Clients with IRA s and Qualified Retirement Plan Assets, ACPEN Broadcast, October 20, 1999, Dallas, Texas. Roth IRAs ; Panelist and author, A Few Selected Employee Benefit and IRA Issues, State Bar of Texas 23 rd Annual Advanced Estate Planning and Probate Course, June 2-4, 1999, San Antonio, Texas. Moderator and Author, Panel Discussion The Latest In computer Technology and Estate Planning: How You Can Make Technology Work For You and author only Implementation of Estate Planning Strategies (Sample Client Oriented Documents) Advanced Estate Planning Strategies Course, April 29-30, 1999, San Diego, California. The Personal Computer In Your Practice Fin De Millennium What Attorneys Should Know About The Internet, State Bar of Texas, April 16, 1999, Houston, Texas and May 14, 1999, Austin, Texas. Drafting the Living Trust/ Pour Over Will and Ancillary Documents Baylor University 22 nd Annual General Practice Institute, April 9, 1999, Waco, Texas. The Minimum Distribution Rules Affecting IRAs and Qualified Plans In A Nutshell and Transfers of Community Property In Qualified Plans and IRAs (Not In a Nutshell). Texas Wesleyan University School of Law, February 25, 1999, Fort Worth, Texas. - Page 9 of 16-

10 The Personal Computer in your practice Fin De Millennium Estate Planning Council of Central Texas, February 23, 1999, Austin, Texas Roth IRAs, including Technical Corrections in the IRS Restructuring and Reform Act of 1998 and The Proposed Regulations, The Minimum Distribution Rules Affecting IRAs and Qualified Plans In A Nutshell and Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell), Fort Worth Chapter of CPAs, January 26, 1999, Fort Worth, Texas. Estate Planning with IRAs, Texas Bankers Association, January 14, 1999, Dallas, Texas. Distribution and Estate Planning in a Nutshell and Roth IRAs (Not in a Nutshell), 1998 Texas CPA Tax Institute, November 17-19, 1998, Dallas, Houston and San Antonio, Texas. Roth IRAs, including Technical Corrections in the IRS Restructuring and Reform Act of 1998 and The Proposed Regulations, International Association of Financial Planners Luncheon, November 10, 1998, Dallas, Texas. Drafting the Living Trust/Pour- Over Will and Ancillary Documents, State Bar of Texas 9th Annual Advanced Drafting: Estate Planning and Probate 1998, November 5-6, 1998, Dallas, Texas. The Minimum Distribution Rules Affecting IRAs and Qualified Plans In a Nutshell, Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell) and Roth IRAs, Including Technical Corrections in the IRS Restructuring and Reform Act of 1998, Tulane Law School s 48th Tulane Tax Institute, October 26-28, Retirement Benefits Payable to Trusts, Georgetown University Law Center Continuing Legal Education, October 23, 1998, Washington, DC. Is Trust Income Community Property? University of Texas 2nd Annual Texas Marital Property Institute, October 22, 1998, Austin, Texas. Transfers of Community Property in Qualified Plans and IRAs, Roth IRAs, Including Technical Corrections in the IRS Restructuring and Reform Act of 1998 and The Minimum Distribution Rules Affecting IRAs and Qualified Plans In a Nutshell, Tarrant County ERISA Group, September 10, 1998, Fort Worth, Texas. Roth IRAs, Fort Worth Chapter of CPAs, CPA Tax Institute, August 20, 1998, Fort Worth, Texas. Transfers of Community Property in Qualified Plans and IRAs and The Minimum Distribution Rules and Qualified Plans in a Nutshell, State Bar of Texas, Advanced Estate Planning Strategies Course, April 23-24, 1998, Santa Fe, New Mexico. Hot Topics Seminar on Taxation, American College of Trust and Estate Counsel, 1998 Annual Meeting, Orlando, Florida, February, The Minimum Distribution Rules Affecting IRAs and Qualified Plans In A Nutshell, Community Property Law In A Nutshell, and Transfers of Community Property in Qualified Plans and IRAs, The Estate Planning Council of Central Texas, January 27, 1998, Austin, Texas. The Minimum Distribution Rules Affecting IRAs and Qualified Plans in a Nutshell, Oklahoma Estate Council, November 20, 1997, Oklahoma City, Oklahoma. Claims Procedures, The Tarrant County Probate Bar Association, Fall Probate Seminar, November 7, 1997, Fort Worth, Texas. - Page 10 of 16-

11 Distribution and Estate Planning For Deferred Compensation and IRA Benefits, The Institute of Continuing Legal Education, Estate Planning for Pension Plan and IRA Distributions, October 24, 1997, Troy, Michigan. Panel Speaker on Role of the Professional in Charitable Giving, National Council on Planned Giving, September 29, 1997, Fort Worth Texas. Drafting Testamentary Documents, State Bar of Texas, Advanced Tax Law Course, September 17-19, 1997, Dallas, Texas. Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell) A Guide for the Justly Confused, Community Property Law In A Nutshell, and The Minimum Distribution Rules Affecting IRAs and Qualified Plans in a Nutshell, The Fort Worth Business & Estate Council Meeting, September 11, 1997, Fort Worth, Texas. Pension Provisions in SBPA 96, State Bar of Texas, 1997 Advanced Estate Planning and Probate Law Course, June 4-6, 1997, Dallas, Texas. Distribution and Estate Planning For Deferred Compensation and IRA Benefits, The Institute of Continuing Legal Education, 37th Annual Probate and Estate Planning Seminar, May 15-17, 1997, Grand Traverse Resort, Acme, Michigan, and June 6-7, 1997, MSU Management Education Center, Troy, Michigan. The Federal Estate Tax Marital Deduction From the Basic to the Metaphysical, From the Sublime to the Ridiculous, 1997 Wills and Probate Institute, The Southwestern Legal Foundation, May 1-2, 1997, Dallas, Texas. A Brief Look at a Few Problems Concerning Income in Respect of a Decedent and the 691(c) Deduction, Allocation of Principal and Income in Estate Administration and a Radical Look at the Hubert Problem, The Effect On the Marital Deduction Allocation of Principal and Income Allocations in Light of the Hubert Case From The Sublime To The Ridiculous, A Short List of Problems Involving The Use of Disclaimers, and Will a Non Pro Rata Division of a Community Property Interest on the Death of One Spouse Result in Taxable Sale or Exchange Treatment? State Bar of Texas, 4th Annual Advanced Estate Planning Strategies Course, April 24-25, 1997, San Diego, California. The Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans In a Nutshell, Tarrant County ERISA Group, April 10, 1997, Fort Worth, Texas. Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans, A Panoply of Estate Planning Techniques, 1997 Investment Strategy Seminar, Smith Barney, Inc., February 20-22, 1997, Santa Fe, New Mexico. Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans, The Institute of Certified Financial Planners, Dallas- Fort Worth Society, December 18, 1996, Dallas, Texas. Distribution and Estate Planning For Deferred Compensation and IRA Benefits, The Dallas Estate Planning Council, December 5, 1996, Dallas, Texas. Minimum Distribution Rules in a Nutshell and New Laws Affecting Qualified Plans and IRAs, Corpus Christi Estate Planning Council, October 24, 1996 Meeting, Corpus Christi, Texas. Will and Trust Clauses in Drafting, Dallas Bar Association Probate, Trusts & Estates Section, October 22, 1996, Dallas, Texas. - Page 11 of 16-

12 The Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans in a Nutshell, American College of Trust and Estate Counsel, 1996 Fall Seminar, Cincinnati, Ohio, October, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, Dallas Association Employee Benefits/Executive Compensation Section, July 3, 1996, Dallas, Texas. Practical Issues in Distribution and Estate Planning For Deferred Compensation and IRA Benefits, 20th Annual Advanced Estate Planning and Probate Course, June 5, 1996, Houston, Texas. Distribution and Estate Planning For Deferred Compensation and IRA Benefits, San Antonio Estate Planning Council, April 16, Creditor Claims in Probate, Homestead, Exempt Property, Allowances and Sales of Probate Property, (updated to reflect 1995 legislation), Tarrant County Probate Bar Spring Seminar, March 29, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, The University of Alabama, Federal Tax Clinic, Tuscaloosa, Alabama, November 16-17, Marital Deduction For Qualified Plans & IRAs, Tulane University, Tulane Tax Institute, New Orleans, LA, October 20, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, Fort Worth Chapter CPAs, Estate Planning Seminar, Fort Worth, Texas, July 25, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, The Southwestern Legal Foundation Institute on Wills and Probate, Dallas, Texas, May 4-5, Anatomy of a Crummey Power, State Bar of Texas, Advanced Estate Planning Strategies Course, Santa Fe, New Mexico, April 20-21, Distribution and Estate Planning For Deferred Compensation and IRA Benefits and Beneficiary Designations For Qualified Plans and IRAs, American College of Trust and Estate Counsel, 1995 Annual Meeting, Scottsdale, AZ, March, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, Texas Bankers Association, Employee Benefits Seminar, Dallas, Texas, February 23, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, National Association of Personal Financial Advisors, Advanced Planners Conference, Tampa, Florida, February 10-12, A Panoply of Estate Planning Techniques, Dean Witter Reynolds, Inc., Alcon Laboratories, Inc. Estate Planning Seminar, Fort Worth, Texas, November 17, 1994 and January 26, Anatomy of a Crummey Power, State Bar of Texas, 5th Annual Advanced Drafting: Estate Planning and Probate Course, Austin, Texas, November 3-4, Beneficiary Designations- - Pension Plans, IRA s, ERISA, Alvin J. Golden and Noel C. Ice, State Bar of Texas, 18th Annual Advanced Estate Planning and Probate Course, Dallas, Texas, June, Is There Light at the End of the Tunnel: Onward Thru the Fog of Qualified Plans and IRAs, Alvin J. Golden, Noel C. Ice, Marcia Chadwick Holt, State Bar of Texas, Advanced Estate Planning Strategies Course, Santa Fe, New Mexico, April, Planning For Beneficiary Designations and Testamentary Disposition of Employee Benefits and IRAs, Houston Estate and Financial Forum, Houston, Texas, November 19, Page 12 of 16-

13 Drafting Specific Will and Trust Clauses - - Non- Tax Considerations, State Bar of Texas, 4th Annual Advanced Drafting: Estate Planning and Probate Course, Houston, Texas, November 11-12, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, South Texas College of Law, 7th Annual Wills & Probate Institute, Houston, Texas, September 23-24, Simplifying Estate Administration, Protection of Assets, National Business Institute, Texas Elder Law: The Basics and Beyond, August 10-11, 1993, Fort Worth, Texas. Distribution and Estate Planning For Deferred Compensation and IRA Benefits, American Society of Pension Actuaries, Western Regional Seminar, Denver, Colorado, July 11-14, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, State Bar of Texas, 17th Annual Advanced Estate Planning and Probate Course, June 2-4, Creditor Claims in Probate, Tarrant County Probate Bar Association, May 6, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, Southern Nevada Estate Planning Council, Las Vegas, NV, January 12, Creditor Claims in Probate, Homestead, Exempt Property, Allowances, and Sales of Probate Property, Tarrant County Probate Bar Association, Insider s Insights Into Probate In Tarrant County, November 6, Alternatives to Formal Administration, South Texas College of Law, Wills & Probate Institute, September 17-18, (Paper Only) Distribution and Estate Planning For Deferred Compensation and IRA Benefits, American Society of Pension Actuaries, Eastern Regional Seminar, Toronto, Ontario, June 27-30, Protected Assets and Simplifying Estate Administration, National Business Institute, Inc., Elder Law in Texas: The Basics and Beyond, February 11-12, Common Problems in Estate Administration, Midland Estate Council, Midland, December 9, Alternatives to Probate Administration, State Bar of Texas, The Practice Skills Course, Houston, November 18-22, New Math for Attorneys, State Bar of Texas, Second Annual Advanced Drafting: Estate Planning and Probate Course, San Antonio, November 7-8, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, 1991 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Dallas, June 6, Distribution and Estate Planning for Deferred Compensation and IRA Benefits, El Paso Estate Council, El Paso, April 16, Uses and Abuses of Living Trusts, Tarrant County Young Lawyers Lunch Meeting, January 29, Production Systems, State Bar of Texas, 1st Annual Advanced Drafting: Estate Planning and Probate Course, San Antonio, November 1-2, 1990, (Co- author and Panelist.) Small Business Drafting- - A System of Forms For Representation of a Small Business, State Bar of Texas, 1st Annual Advanced Drafting: Estate Planning and Probate Course, San Antonio, November 1-2, 1990, (Co- author and Panelist.) - Page 13 of 16-

14 Economics vs. Ethics: Packaging, Marketing, Fees, Ethical Considerations, State Bar of Texas, 1st Annual Advanced Drafting: Estate Planning and Probate Course, San Antonio, November 1-2, 1990, (Co- author and Panelist.) Distribution and Estate Planning for Deferred Compensation and IRA Benefits, Texas Bankers Association, Employee Benefits Seminar, Dallas, October 11-12, Estate Planning in the 90s, Texas Tech University, Texas Tech Tax Institute, Lubbock, October 25-26, Planning for Non- Probate Assets with an Emphasis on Qualified Plans and I.R.A.s, South Texas College of Law, Wills and Probate Institute- 1990, Houston, September 27-28, Post Mortem Elections: A Brief Checklist, National Business Institute, Inc., Estate Planning & Probate Seminar, Dallas and Fort Worth, September 26-27, Distribution and Estate Planning for Deferred Compensation and IRA Benefits, Fort Worth Chapter/TSCPA, Fort Worth, August 23-24, Support Systems for Surviving in the 90s, State Bar of Texas, 14th Annual Advanced Estate Planning and Probate Institute, Austin, June 13-15, Estate Planning For Employee Benefits And IRAs, Southwest Legal Foundation 29th Annual Institute on Wills and Probate, Dallas, May 3, Planning for and Administering the Possibly or Potentially Insolvent Estate; Creditors Rights Generally, Amarillo Area Estate Planning Council, Amarillo, March 27, Estate Planning For Distributions From Qualified Plans and IRAs, Dallas Pension Society, Dallas, February Section 89: Where Are We Now? Texas Society of Certified Public Accountants, 1989 Texas CPA Tax Institute, Houston, San Antonio and Dallas, November, The Excise Tax on Excess Distributions- Code Section 4980A, Fort Worth Chapter of C.P.A.s, Fort Worth, October, Creditors Claims and Related Problems of Probate Administration, Professional Education Systems, Texas Practical Probate, Houston, San Antonio and Dallas, September, Post Mortem Elections: A Brief Checklist, National Business Institute, Inc., Probate- Beyond the Basics Seminar, Fort Worth, July 20, Planning For and Administering the Possibly or Potentially Insolvent Estate; Creditors Rights Against Trust Assets; Creditors Rights Generally, Southwest Legal Foundation 28th Annual Institute on Wills and Probate, Dallas, May 5, Marital Property - Rights of Surviving Spouse, Regional Meeting of Employee Benefit Personnel, NCNB Texas National Bank Fort Worth, Fort Worth, Texas, May Thirty- Five Recent Probate and Trust Law Cases, Dallas Probate, Trusts, and Estates Section, Dallas, May Alternative Procedures For Settling a Decedent s Estate, State Bar of Texas Practice Skills Course - Wills and Probate, Speaker, Dallas 1989; Course Materials Only, Arlington Estate Planning Considerations for the Single Individual with a Taxable Estate, Shearson Lehman Hutton, Inc., Fort Worth, Texas, March 15, Page 14 of 16-

15 Employee Benefit Plans and the Probate Estate, Wills and Probate Institute , South Texas College of Law, Houston, September, Marital Property- Rights of Surviving Spouse, Administering the Estate: A Practical Guide to Probate, Its Alternatives, and Guardianship, State Bar of Texas Professional Development Program, Dallas, Austin, Fort Worth, and San Antonio, September, Allocation and Recognition of Probate Income- With Emphasis on the Funding of Marital Deduction Bequests, Fort Worth Chapter of C.P.A.s, Fort Worth, July Alternative Procedures to Probate, 1988 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Houston, June, (This article is also used as part of the regular instructional materials for the Estate Planning and Probate Course of the University of Texas Legal Assistant Program.) Outline of Common Problems in Estate Administration- Including Solutions, Fifteenth Annual Estate Planning Seminar, Corpus Christi Estate Planning Council, Corpus Christi, May 6, Creditor's Claims in Probate, Texas Practical Probate Institute, Professional Education Systems, Inc., Dallas, Houston, and San Antonio, Spring, Outline of Common Problems in Estate Administration, Texas Bankers Association, Fort Worth, January 8, Alternate Procedures that Save Time in the Probate Court: Small Estate Administration, Muniment of Title, Community Survivors, Heirship Proceedings and More, Advanced Wills and Probate Course, South Texas College of Law, Houston, September 10, Planning For Distributions From Qualified Plans and IRAs, Estate Planning Institute, Northwest Center For Professional Education, San Francisco and Atlanta, September and October, Estate Planning For Qualified Death Benefits, 1987 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Dallas, June, Representing The Estate, Practical Will Drafting and Representing The Estate and Beneficiaries in Hard Times, State Bar of Texas Professional Development Program, Fort Worth, San Angelo, Austin, and Dallas, Spring, Current Developments in Texas Probate and Trust Law, Tenth Annual General Practice Institute, State Bar of Texas Professional Development Program, Waco and Lubbock, March 13, 1987 and May 1, Pension Provisions of the 1986 Tax Reform Act, Employee Stock Ownership Plans, Welfare Plans and Fringe Benefits Under the 1986 Tax Reform Act, Fort Worth Chapter of C.P.A.s, Fort Worth, Texas, January 15, Employee Benefits and Pension Plans Under the 1986 Tax Reform Act, Half Day Tax Institute, Fort Worth Chapter of the Texas Society of Certified Public Accountants, Fort Worth, January 15, Current Developments in Texas Probate and Trust Law, Texas Bankers Association, Administration & Taxation Workshop, Dallas, Texas, January, Alternate Procedures that Save Time in the Probate Court: Small Estate Administration, Muniment of Title, Community Survivors, Heirship Proceedings and More, Advanced Wills and Probate Course, South Texas College of Law, Houston, October 3, Page 15 of 16-

16 Retirement Plans, Due Dates and Pitfalls, Tax Institute, Fort Worth Chapter of the Texas Society of Certified Public Accountants, Fort Worth, August 21, Current Developments in State Probate and Trust Law, 1986 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Austin, June, Selected Topics Under ERISA, Fort Worth Chapter of C.P.A.s, Fort Worth, Texas, May, Overview of Types of Estate Administration, The Estate: Planning and Administration for Legal Assistants and Attorneys, State Bar of Texas Professional Development Program, San Antonio and Dallas, September, Texas Probate Code Procedures, January, Some Estate Planning Techniques for the Owners of a Closely Held Business, July, Recent Developments in Probate and Trust Administration, 1984 Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program, Dallas, June, Estate Taxation of Employee Benefit Plan Proceeds after TEFRA, Fort Worth Chapter, Texas Society of C.P.A.s, Program on Estate Planning, Fort Worth, Texas, December, Page 16 of 16-