Turney P. Berry

ARTICLES & BOOKS

Mr. Berry has authored or co-authored the following books:

• Quoted in Vegas Voice Special Report, “What happens here only happens here…But should it?”(September 2020)
• Co-Author, Sections 2053, 2054 and 2058 Tax Management Portfolio, Estate Tax Deductions
• Co-Author, Section 4945 Tax Management Portfolio, Private Foundations — Taxable Expenditures
• Co-Author, Section 4941 Tax Management Portfolio, Private Foundations — Self-Dealing
• Co-Author, Sections 2053 and 2054 Tax Management Portfolio, Administration Expenses and Debts
• Co-Author, Estate Planning Issues for S Corporations, in Kentucky Estate Planning, 3rd Ed. (UK/CLE)(2009)
• “Drafting Wills & Trusts With Closely-Held Business Interests In Mind,” Kentucky Estate Planning (University of Kentucky 2009)
• “Generation Skipping Transfers” and “Drafting for Closely-Held Business Interests,” Kentucky Estate Planning Guidebook (University of Kentucky 1996)

Mr. Berry has authored or co-authored the following articles:

• “Estate Planning for Middle Rich Clients,” Trusts and Estates (December 2023) (Author)

• “Strategies to Make GRATs Work Better,” Estate Planning (August 2023)(Co-Author)

• “Review of Reviews:  A Behavioral Economics Analysis of Will Making Preferences: When to Begin and Who Should Have the Most Input,” [Tina Cockburn, faculty of law, Queensland University of Technology in Brisbane, Australia, et al], Trusts and Estates (December 2022) (Author)

• “Uniform Cohabitants’ Economic Remedies Act,” Trusts and Estates (December 2021) (Author)
• “Review of Reviews:  Testamentary Transfers and the Intent versus Formalities Debate: The Case for a Charitable Middle Ground,” [Professor Peter T. Wendel, Caruso School of Law], Trusts and Estates (November 2020) (Author)
• “A Case For and Against an Estate Tax, Trusts and Estates (November 2020) (Co-Author)
• “More Taxes for the Rich,” WealthManagement.com (July 2020) (Commentator)
• “Review of Reviews: The Stranger-to-the-Marriage Doctrine: Judicial-Construction Issues Post-Obergefell,” [Professor Lee-Ford Tritt, University of Florida], Trusts and Estates (May 2020) (Author)
• “Electronic Wills Have Arrived,” Trusts and Estates (January 2020) (Co-Author)
• “Review of Reviews: Blockchain Wills,” [Professor Bridget J. Crawford, Indiana Law Journal], Trusts and Estates (November 2019) (Author)
• “Uniform E-Wills Act Approved,” WealthManagement.com, October 2019 (co-Author)
• “Ready or Not, Here they Come: Electronic Wills Are Coming to a Probate Court Near You,” Probate and Property Magazine (ABA Section of Real Property, Trust and Estate Law) September/October 2019 Vol. 33 No. 5 (Co-Author)
• “U.S. Supreme Court Decides Kaestner But Teaches Little,” Trusts and Estates (July 2019) (Co-Author)
• “U.S. Supreme Court: State Violated Due Process by Taxing Trust,” WealthManagement.com, June 2019 (Author)
• “U.S. Supreme Court Hears Case on State’s Ability to Tax Trust Income,” The Estate Planner, Wealth Management, April 2019 (Author)
• “Review of Reviews: When To Praise The Machine: The Promise and Perils of Automated Transactional Drafting,” [Professor William E. Foster, University of Arkansas School of Law], Trusts and Estates (January 2019) (Author)
• “The “Hook” of Increased Income Tax Basis”, Trusts and Estates, April 2018 (Author)
• “Update on ULC Activity in Estate Planning”, Trusts and Estates, February 2018 (Author)
• “Review of Reviews: Defending Place-Based Philanthropy by Defining the Community Foundation,” [Professor Roger Colinvaux, Brigham Young University Law Review], Trusts and Estates (November 2017) (Author)
• Article contribution to “The Busy Practitioner’s Guide to Student-edited Law Journals,” Review of Mark Glover’s “Freedom of Inheritance,” Trusts & Estates, May 2017
• “You Are Under Attack!” Louisville Business First (August 2016)
• Point-Counterpoint (with Jonathan Blattmachr), “Should it Stay or Should it Go? Two industry experts share their thoughts about the advantages and disadvantages of the estate tax,” Trusts & Estates (August 2016)
• “Exit Strategies: If You Can’t Get Out, Should You Get In,” CharitablePlanning.com (May 2016)
• “How To Lower the High Cost of Dying – Business Succession 101,” Louisville Business First (co-author) (April 2016)
• “Review of Reviews: Medicaid Spend Down, Estate Recovery and Divorce: Doctrine, Planning and Policy,” 23 Elder L.J. [John A. Miller, Weldon Schimke Distinguished Professor of Law at University of Idaho College of Law in Moscow, Idaho], Trusts & Estates (January 2016)
• “You Can’t Always Get What You Want: Understanding the Revised Uniform Fiduciary Access to Digital Assets Act,” Trusts & Estates (co-author) (November 2015)
• “Review of Reviews: Forfeiting Trust,” 57 Wm. & Mary L. Rev. [Deborah S. Gordon, professor of law at Drexel University Thomas R. Kline School of Law, Philadelphia], Trusts & Estates (June 2015)
• Article contribution to “Special Report: Review of Reviews,” Review of Professor Robert H. Sitkoff and Steven J. Horowitz’s “Unconstitutional Perpetual Trusts,” Trusts & Estates (February 2015)
• “Retaining, Obtaining, and Sustaining Basis,” Estate Planning & Community Property Law Journal (co-author) (Fall 2014)
• “Review of Reviews: Diversity Jurisdiction and Trusts,” N.Y.U. Law Rev. [Jonathan J. Ossip, law student at New York University School of Law in New York City], Trusts and Estates (December 2014)
• “Review of Reviews: Trusts and Estates: Implementing Freedom of Disposition,” 58 St. Louis U. L. J. 3 [Robert H. Sitkoff, John L. Gray Professor of Law, Harvard University, Cambridge, Mass.], Trusts and Estates (March 2014)
• “Implementing Early Inheritances,” Trusts & Estates (co-author) (December 2013)
• “Fiduciary Law Update,” Trusts & Estates (co-author) (July 2013)
• “Review of Reviews: The Trustee and the Spendthrift: The Argument Against Small Trust Termination” [Philip J. Ruce, “The Trustee and the Spendthrift: The Argument Against Small Trust Termination,” 48 Gonz. L. Rev. 163 (2012)], Trusts & Estates (July 2013)
• “Fiduciary Law Update,” Trusts & Estates (May 2013) (co-author)
• “Review of Reviews: Fiduciary Duties and Exculpatory Clauses: Clash of the Titans or Cozy Bedfellows?” [Professor Louise Lark Hill, 45 U. Mich. J.L. Reform, No. 4 (2012)], Trusts & Estates (March 2013)
• “Fiduciary Law Update,” Trusts & Estates (February 2013)
• “Summary on Exculpatory Clauses,” Trusts & Estates (January 2013)
• “The Uniform Premarital and Marital Agreements Act,” Trusts & Estates (co-author) (August 2012)
• “Uniform Law Update: Issues Under Consideration By the ULC,” Trusts & Estates (March 2012)
• Article contribution to “Special Report: Review of Reviews,” Review of Christopher M. Reimer’s “The Undiscovered Country: Wyoming’s Emergence as a Leading Trust Situs Jurisdiction,” Trusts & Estates (February 2012)
• Article contribution to “Special Report: Review of Reviews,” Review of Carter G. Bishop’s “Forgotten Trust: A Check-the-Box Achilles Heel,” Trusts & Estates (May 2011)
• “Innovative CLAT Structures: Providing Economic Efficiencies to a Wealth Transfer Workhorse,” 37 ACTEC Journal 1 (2011) (co-author)
• “News From Heckerling,” Trusts & Estates (January 2011) (co-author)
• “Reeling, Rolling and Reining In “Shark-Fin” CLATs, Tax Management Memorandum, Volume 51, Number 25, December 6, 2010, 435 (co-author)
• “Doing Good While Doing Well: Charitable Planning with the Closely Held Business,” Williamette Management Associates’ Insights (co-author) (Fall 2010)
• “Disclose. Disclose! Disclose? Longmeyer Distorts the Trustee’s Duty to Inform Trust Beneficiaries,” Probate and Property Magazine (ABA Section of Real Property, Trust and Estate Law) July/August 2010 Vol. 24 no 4 (co-author)
• “Longmeyer Exposes (or Creates) Uncertainty About the Duty to Inform Remainder Beneficiaries of a Revocable Trust,” 35 ACTEC Journal 179 (co-author) (2009)
• “What the Hackl?: Tax Court Expands Gifts of Future Interests to Encompass Nearly All Gifts of Closely Held Business Interests,” Limited Liability Company Guide LLC Advisor (co-author) (May 23, 2002)
• “Estate Tax Repeal: Should Congress Eliminate the Federal Tax on Inheritance?” The Courier-Journal (July 2000)
• “Will We Need More Judges? The Effect of Wiggins on Trustees, Beneficiaries, and Courts,” Louisville Bar Association Bar Briefs (September 1999)
• “Charity From Nothing: Protection from Environmental and Premises Liability Under Check-The-Box,” The Exempt Organization Tax Review (June 1999) (co-author)
• “A Warning Shot, Yes; But From a Cannon or a Pea-Shooter?” Tax and Business Planning for Limited Liability Companies (co-author) (1998)
• “Charitable Gift Annuities Face Varied State Insurance Regulations,” Trusts and Estates (August 1995)
• “Charitable Giving: One of Few Remaining Tax Shelters,” Business First (September 1993) (co-author)
• “Use Declining Interest Rates to Cut Your Estate Taxes,” Business First (August, 1992) (co-author)
• “Charitable Gift Annuities: Federal Taxation and State Regulation,” Journal of Tax-Exempt Organizations (Summer 1991)
• “Planning for the Client Who Owns Underproductive Property,” Journal of Taxation (August 1990)
• “IRS’ Estate Freeze Guidance Leaves Limited Areas for Planning,” Journal of Taxation (co-author) (December 1989)
• “IRS Notice Adopts Broad Scope for Section 2036(c),” Journal of Taxation (co-author) (November 1989)
• “Using The Services’ New Handbook for Estate Tax Examiners,” Journal of Taxation (co-author) (May 1988)

PRESENTATIONS

His recent speaking engagements include:

• “Estate Planning for the Middle Rich,” Estate Planning for the Middle Rich (October 2024)
• “Durable Powers of Attorney – An Essential Estate Planning Component,” Cannon Financial Teleconference Series  (October 2024)
• “Not Too Rich, Not Too Poor: Goldilocks Planning for the Middle-Rich Clients Who Need Our Help,” Birmingham Estate Planning Council (October 2024)
• “Notable Development in Estate Planning & Administration,” 51st Annual Midwest-Midsouth Bondurant/Bagby Estate Planning Institute (July 2024)
• “Nuts and Bolts of Trust Terminations,” Cannon Financial Teleconference Series (July 2024)
• “Ethical Issues in a Contemporary Estate Planning Practice,” Cannon Financial Teleconference Series (June 2024)
• “Recent Developments of Interest to Estate Planners,” UofL and Louisville Bar Association Annual Estate Planning Institute (June 2024)
• “Recent Developments of Interest to Estate Planners,” 51st Annual Midwest Estate, Tax & Business Planning Institute (June 2024)
• “Deep Dive into Disclaimers,” Cannon Financial Teleconference Series (March 2024)

• “Civilization Depends on Us: The Virtues of Estate Planning and Estate Planners,” ACTEC 2024 Annual Meeting (March 2024) 

• “Gift Tax on Trust Modification? CCA 202352018 IRS’ Shot Across the Bow,”  Cannon Financial Teleconference Series (March 2024)

• “Not Too Rich, Not Too Poor: Goldilocks Planning for the Middle-Rich Clients Who Need Our Help,” Portland Estate Planning Council (February 2024)
• “State Income Tax Issues with Trusts,” Cannon Financial Teleconference Series (February 2024)

• “Recent Developments 2023” and “Question and Answer Panel,” 58th Annual Heckerling Institute on Estate Planning (January 2024)

• “Proposed Conflict of Laws in Trusts and Estates Act: What Estate Planners Need to Know,” ACTEC/ALI CLE April 2024 Webinar (January 2024)

• “Spousal Lifetime Access Trusts – A Fleeting Opportunity,” Cannon Financial Teleconference Series (January 2024)

• “Recent Developments and Current Trends in Estate Planning” and “Charitable Giving Hot Topics,” USC Gould School of Law 2024 Tax Institute (January 2024)

• “Bend Me, Shape Me, Any Way You Want Me-  Drafting more flexible trusts now,” Heart of America Institute (December 2023)

• “Recent Developments in Estate Planning,” Tennessee Federal Tax Conference (November 2023)

• “Defusing Disaster,” Cannon Financial Teleconference Series (November 2023)

• “Not Too Rich, Not Too Poor – Goldilocks Planning for the Middle–Rich Clients Who Needs Our Help,” Baird Family Wealth 2023 Summit (November 2023)

• “Not Too Rich, Not Too Poor: Transferring Wealth for the Middle Rich” and “Selected Recent Developments and Current Trends in Wealth Transfer Planning,” 60th Annual Hawaii Tax Institute (November 2023)

• “Not Too Rich, Not Too Poor – Goldilocks Planning for the Middle–Rich Clients Who Needs Our Help,” Salt Lake City Estate Planning Council Fall Institute (November 2023)

• “Directed Trusts – Slicing and Dicing Duties, Risks and Potential Liabilities,” Cannon Financial Teleconference Series (October 2023)

• “Not Too Rich, Not Too Poor – Goldilocks Planning for the Middle–Rich Clients Who Need Our Help,” 2023 Duke University Estate Planning Conference (October 2023)

• “Selected Estate Planning Recent Developments,” 71^st Annual Montana Tax Institute (October 2023)

• “Current Developments of Importance to Estate Planners,” and “Notre Dame 2023: Review of Conference Presentations and Key Takeaways,” and “La Commedia È Finita! Ending the Attorney-Client Relationship Without Tears Or Anger,” 49th Annual Notre Dame Tax & Estate Planning Institute (September 2023)

• “Gift and Estate Tax Black Holes,” Cannon Financial Teleconference Series (September 2023)

• “Not Too Rich, Not Too Poor: Preserving the Family Farm in the Wake of Uncertainty,” Iowa State University Center for Agricultural Law and Taxation (August 2023)

• “Notable Developments in Estate Planning & Administration,” 50th Annual Midwest–Midsouth Estate Planning Institute (August 2023)

• “Opportunities and Obstacles Created by the Uniform Trust Code,” Cannon Financial Teleconference Series (July 2023)

• “Not Too Rich, Not Too Poor: Goldilocks Planning for the Middle–Rich Clients Who Need Our Help” and “Charitable Planning: 2023  Traps and Tricks,” Ohio State Bar Association 34th Annual Conference on Wealth Transfer (June 2023)

• “Ethics: When Doing What’s “Right” Might be Wrong,” Cannon Financial Teleconference Series (June 2023)

• “Estate Planning for the Middle Rich,” Cincinnati Bar Association Advanced Estate Planning Institute (June 2023)

• “Recent Developments Impacting Estate Planning,” Kentucky Society of CPAs Estate Planning Conference (June 2023)

• “Current Developments for Estate Planners,” ICLEF 50th Annual Midwest Estate Tax & Business Planning Institute (June 2023)

• “Beyond Boilerplate – Designing and Administering Special Purpose Trusts,” Cannon Financial Teleconference Series (May 2023)

• “The Uniform Conflict of Laws in Trusts and Estates Act: What Every TE lawyer Should Know,” 35th Annual RPTE National CLE Conference (May 2023)

• “Charitable Planning Strategies,” Western Michigan Estate Planning Council (April 2023)
• “It’s Not All About Saving Taxes – How Trusts Can Impact Beneficiaries’ Lives,” Cannon Financial Teleconference Series (April 2023)
• “Planning for the Family Business,” University of Miami School of Law, Heckerling Graduate Program in Estate Planning (April 2023)

• “The Intersection of Exceptional Estate Planning and Bad Trust Administration,” Cannon Financial Teleconference Series (February 2023)

• “Recent Developments of Interest to Estate Planners” and panelist for “Strategies to Pass a Business/Practice to Employees or Family,” John Hopkins All Children’s Hospital The 25^th Annual Estate, Tax, Legal & Financial Planning Seminar (February 2023) 

• “New Developments for 2023,” Wealth Management Virtual Wealth Forum, (February 2023)

• “Current Developments in Estate Planning,” Florida Tax Institute (February 2023)

• “Powers of Appointment – The Swiss Army Knife of Estate Planning,” Cannon Financial Teleconference Series (January 2023)

• “Not Too Rich, Not Too Poor – Goldilocks Planning for the Middle-Rich Clients Who Need Our Help” and “Running the Gamut on Planning for the Middle-Rich” and “Wrap-Up: It Ain’t Over Till It’s Over,” 57th Annual Heckerling Institute on Estate Planning (January 2023)

• “Assorted Ethics-Based and Related Legal Conundrums for Estate Planning Professionals,” Cannon Financial Teleconference Series (December 2022)

• “Recent Developments Affecting Estate Planning” and “Estate Planning Workshop Panel,” University of Texas 2022 Stanley M. Johanson Estate Planning Workshop (December 2022)

• “Recent Developments in Estate Planning,” Tennessee Federal Tax Conference (November 2022)

• “Notre Dame 2022: A Review,” 48th Annual Notre Dame Tax and Estate Planning Institute (November 2022)

• “Fun and Interesting Strategies to Address Common Income Tax Situations in Estate Planning” and “Recent Developments Facing All Wealth Transfer Advisors,” 59th Annual Hawaii Tax Institute (November 2022)

• “Legitimate and Effective Asset Protection Planning,” Cannon Financial Teleconference Series (October 2022)

• “Notable Developments of Interest to Estate Planners,” Duke University Estate Planning Conference (October 2022)

• “It’s Five O’clock Somewhere, Do You Know Where Your Trust [situs] Is?,” American Bankers Association Webinar (September 2022)

• “Uniform Electronic Estate Planning Documents Execution Act,” ABA RPTE Professor’s Corner Panel (September 2022)

• “Compounding Complications in Charitable Giving,” Cannon Financial Teleconference Series (August 2022)

• “Notable Developments in Estate Planning & Administration,” 49th Annual Midwest/Midsouth Estate Planning Institute (July 2022)

• “Post-Mortem Planning and Strategies,” Cannon Financial Teleconference Series (July 2022)

• “Current Developments in Estate Planning,” University of Louisville’s 24th Annual Estate Planning Institute (June 2022)

• “To Whom and When Does an Estate Planner Owe Duties?,” Cannon Financial Teleconference Series (June 2022)
• “Recent Developments of Interest to Estate Planners,” Indiana Continuing Legal Education Forum 49th Annual Midwest Estate Tax & Business Planning Institute (June 2022)
• “Recent Developments Impacting Estate Planning,” Louisville Bar Association and Kentucky Society of CPAs 4th Annual Estate Planning Conference (June 2022)
• “Interesting Thoughts for the Beginning of Summer: Estate Taxes & Charitable Planning,” Community Foundation of Southern Indiana (June 2022)

• “Estate Planning for and Administration of Digital Assets,” Cannon Financial Teleconference Series (May 2022)

• “Valuation of Assets,” Community Foundation of Louisville and Community Foundation of Southern Indiana 19th Annual Professional Advisor Seminar (May 2022)

• “Fundamental but Fun Approaches to Interesting and Irritating Income Tax Pitfalls in Estate Planning,” The Conner-Zaritsky 43rd Annual Advanced Estate Planning and Administration Seminar 2022 (April 2022)

• “Mine, Yours, Ours, Theirs – Issues with Non-Marital Co-Habitants and Tips to Resolve Disputes Before They Occur,” 34th RPTE National CLE Conference (April 2022)

• “Non-Tax Aspects of Business Succession Planning,” Cannon Financial Teleconference Series (April 2022)

• “Conflict of Laws in Trusts and Estates,” ABA Litigation, Ethics & Malpractice Group (April 2022)

• “Spring Cleaning: Updating Your Estate Plans and Estate Planning Ideas After The Potential 2021 Near Disasters,” Charitable Gift Planners (April 2022)

• “Uniform Cohabitants’ Economic Remedies Act,” Alaska Bar Association Family Law Section (December 2021)

• “Ethics Issues for Estate Planners Before the Engagement Begins,” Cannon Financial Teleconference Series (December 2021)

• “Estate and Family Business Planning,” 2021 Great Plains Federal Tax Institute (December 2021)

• “Recent Developments in Estate Planning,” Tennessee Federal Tax Conference (November 2021)

• “Selected Recent Developments and Current Trends in Estate Planning” and
  “The Junction of Excellent Estate Planning and Terrible Trust Administration,” Hawaii Tax Institute (November 2021)

• “Taxing the Wealthy,” Trusts & Estates Virtual Forum Series (November 2021)

• “Avoiding the Future Disruption of an Estate Plan,” Cannon Financial Teleconference Series (October 2021)

• “Opening Session: Current Developments of Importance to Estate Planners” and “Wrap-Up Session: Tying it All Together,” 47th Annual Notre Dame Tax and Estate Planning Institute (October 2021)

• “What is the New Normal in Charitable Planning,” Tampa Bay Estate Planning Council (October 2021)

• “Clean Up, Clear Up, Fix Up:  Avoiding Self-Dealing At The Last Minute Is Better Than Not At All!,” ACTEC 2021 Fall Meeting Seminar (October 2021)

• “Drafting Trusts Flexibly,” ACTEC 2021 State Laws Committee (October 2021)

• “Estate Administration Exception,” ACTEC 2021 Charitable Planning Committee (October 2021)

• “Directed Trusts: Risks and Liabilities,” Cannon Financial Teleconference Series (September 2021)

• “The Future of Trusts and Estates Practice” (panel member) – The Future of Trusts and Estates: A Symposium in Honor of Sheldon F. Kurtz (September 2021)

• “Balancing Income Tax Planning and Estate Tax Planning,” Cannon Financial Teleconference Series (August 2021)

• “Notable Developments in Estate Planning and Administration” and “Legal Ethics Issues in Charitable Planning,” 48th Annual Midwest-Midsouth Estate Planning Institute (July 2021)

• “Fun, Flexible, and Fair:  Drafting and Administering Trusts Under UFIPA,” ALI CLE/ACTEC Webcast (July 2021)

• “Current Developments in Estate Planning, University of Louisville Federal Estate Planning Institute (June 2021)

• “No Good Deed Goes Unpunished (Ethics),” Cannon Financial Teleconference Series (June 2021)

• “Diving Deep Into Drafting Issues in 21st Century Estate Plans – Bend Me, Shape Me, Any Way You Want Me,” ACTEC 2021 Summer Meeting (June 2021)

• “Recent Developments Under the Biden Administration Impacting Estate Planning,” LBA/KSCPA Estate Planning Conference (June 2021)

• “Uniform Fiduciary Income and Principal Act,” 123rd Arkansas Bar Association Annual Meeting (June 2021)

• “The Best Ideas For 2021 and Beyond, ” Greater New Jersey Estate Planning Council (June 2021)

• “Recent Developments of Interest to Estate Planners,” 48th Annual Midwest Estate Tax & Business Planning Institute (June 2021)

• “Trust Situs and Governing Law Considerations,” Cannon Financial Teleconference Series (May 2021)

• “Estate Planning Through the Lens of Uniform Acts,” West Virginia State Bar, West Virginia Bankers Association and West Virginia Society of CPAs Annual Financial and Estate Planning Seminar (May 2021)

• “Fundamentally Fun Solutions to Perilous Income Tax Pitfalls in Estate Planning” and “Wrap-Up: We Saw. We Heard. We Read. We Learned.,” 55th Annual Heckerling Institute on Estate Planning (May 2021)

• “Administration of Non-Standard Trust Investments,” Cannon Financial Teleconference Series (April 2021)

• “The Uniform Trust Code Revisited,” Cannon Financial Teleconference Series (March 2021)

• “Recent Developments in Valuation and Inclusion in the Gross Estate,” Cannon Financial Teleconference Series (February 2021)

• “Normal? New-Normal? What’s Normal? In Charitable Planning For 2021 and Beyond,” Johns Hopkins All Children’s Hospital Institute 23rd Annual Estate, Tax, Legal & Financial Planning Seminar (February 2021)

• “Calculating, Clever, and Creative Charitable Options For Our Post-Pandemic Reality,” Beverly Hills Estate Planning Council (February 2021)

• “Upstream Planning for Unused Exclusions and Other 2021 Planning Thoughts,” Rocky Mountain Estate Planning Council (January 2021)

• “The Impact of 2020 on Estate Planning,” Cannon Financial Teleconference Series (January 2021)

• “Calculating, Clever, and Creative Charitable Options For Our Post-Pandemic Reality,” Oregon Community Foundation 2021 Philanthropy Forum (January 2021)

• “Current Developments in Estate and Tax Planning 2020,” ALI CLE/ACTEC Webcast (December 2020)

• “Conflicts of Interest Issues Facing Estate Planning Professionals,” Cannon Financial Teleconference Series (December 2020)

• “Hot Topics As We Move Into the Third Decade,” NAEPC Estate Planning Hall of Fame® Class of 2020 (December 2020)

• “Recent Legal Developments & Charitable Planning Strategies,” The Community Foundation of Louisville Advisor Webinar (November 2020)

• “Recent Developments in Estate Planning,” Tennessee Federal Tax Conference (November 2020)
• “Essential Asset Protection Planning,” Canon Financial Teleconference Series (November 2020)
• “Hot Topics and New Developments in the Estate Planning Field,” Connecticut Bar Association 2020 Federal Tax Institute of New England (November 2020)
• “Contemporary Challenges in Trust Administration,” Canon Financial Teleconference Series (October 2020)
• “Things to Remember As You Come to the Starting Gate and Head Off Down the Track: A Survey of the Charitable Giving Track(s) and On Which Horse Should You Bet?,” Florida Bar RPPTL Inaugural Charitable Planning Symposium (October 2020)
• “Case Studies and Examples of Charitable Giving and Discouraging the Sale of the Farm?,” Florida Bar RPPTL Inaugural Charitable Planning Symposium (October 2020)
• “Ethical Issues in Charitable and Related Planning,” Florida Bar RPPTL Inaugural Charitable Planning Symposium (October 2020)
• “Notable Developments of Interest to Estate Planners,” Duke Estate Planning Conference (October 2020)
•  “Picking Up the Pieces:  Post-Divorce Planning,” Cannon Financial Teleconference Series (August 2020)
• “Things About Which We Should Be Fired Up, Worried, Surprised or Shocked,” 47th Annual Midwest/Midsouth Estate Planning Institute (July 2020)
• “Maximizing Flexibility With Powers of Appointment,” Cannon Financial Teleconference Series (July 2020)
• “Ehics-Based Obligations in Specific Client Engagements,” Canon Financial Teleconference Series (June 2020)
• “Case Law Update,” Louisville Bar Association/KY CPA – 2nd Annual Estate Planning Conference Live Webcast (June 2020)
• “Recent Developments of Interest to Estate Planners,” Indiana Continuing Legal Education Forum (ICLEF) 47th Annual Midwest Estate Tax & Business Planning Institute (Live Webcast) (June 2020)
• “Modernizing Kentucky T& E Law: 2020 Brings A Great Leap Forward!,” Wyatt Tarrant & Combs, LLP Live Webinar (Spring 2020)
• “Developing and Keeping Business for Estate Planning and Trust Professionals,” Cannon Financial Teleconference Series (April 2020)
• “Powers of Attorney: Not a Walk in the Park,” Cannon Financial Teleconference Series (March 2020)
• “Uniform Electronic Wills Act,” Alaska Bar Association Webinar (March 2020)
• “Recent Developments in Charitable Planning,” Texas Tech 12th Annual Estate Planning and Community Property Law Journal CLE and Expo (February, 2020)
• “Mathematics and Economics of Estate Planning,” Cannon Financial Teleconference Series (February 2020)
• “Upstream Planning and New Basis:  The Hottest Game in Town,” Rady’s Children’s Hospital Professional Advisors Symposium (January 2020)
• “Client or Non Client?” Cannon Financial (December 2019)
• “Charitable Planning: From the Simple to the Sophisticated,” Baltimore Estate Planning Council (December 2019)
• “Current Estate and Charitable Planning Issues and Strategies, Including Upstream Planning and Planning to Maximize Income Tax Basis,” Allied Professionals Planning Conference (December 2019)
• “Notable Developments of Interest for Estate Planners,” Blue Grass Estate Planning Council (December 2019)
• “Recent Developments in Estate Planning,” Tennessee Federal Tax Conference (November 2019)
• “Bright and Shiny New Ideas, Charitable and Otherwise,” Cincinnati Children’s Hospital Medical Center (November 2019)
• “Current Estate Planning Trends and Tax-Favorable Techniques for Charitable Giving,” Wilderness Trace Community Foundation Professional Advisor Seminar (November 2019)
• “Powers of Appointment: Basics, Basis, and Beyond,” 56th Annual NAEPC Advanced Estate Planning Strategies Conference (November 2019)
• “Estate Planning for Professionals,” Cannon Financial (November 2019)
• “Upstream Planning for Unused Exclusions and Ethical Considerations and Recent Developments Facing All Wealth Transfer Advisors and Current Transfer Tax Changes under the Trump Tax Cuts and Jobs Act,” 56th Annual Hawaii Tax Institute (November 2019)
• “Electronic Wills in The Digital Age,” AmericanBar.org Webinar (November 2019)
• “Current Developments and Planning Ideas We Find Fun and Interesting,” Federal Tax Institute of New England (October 2019)
• “Unmaking Messes,” Cannon Financial (October 2019)
• “Recent Developments in Charitable Planning,” Florida Bar Tax Section Meeting (October 2019)
• “Contemporary Uses For Life Insurance In Estate Planning,” Cannon Financial Teleconference Series (September 2019)
• “Current Developments of Importance to Estate Planners,” 45th Annual Notre Dame Tax and Estate Planning Institute (September 2019)
• “Practical Estate Planning with Art and Collectibles,” Bank of America Private Bank Completing the Picture of Wealth (August 2019)
• “Things About Which We Should Be Fired Up, Worried, Surprised, or Shocked,” 46th Annual Midwest/Midsouth Estate Planning Institute (July 2019)
• “Your Marital Agreement Toolbox,” Cannon Financial Teleconference Series (July 2019)
• “Upstream and Basis Planning” and “Electronic Wills,” Anchorage Bar Association (July 2019)
• “Ethics Issues In A Modern Estate Planning Practice,” Cannon Financial Teleconference Series (June 2019)
• “The Uniform Fiduciary Income and Principal Act: Trust Law Finally Catches Up With Trust Practice” and “Bright Thoughts from the Luminaries Panel,” American Bar Association 2019 RPTE National CLE Conference (May 2019)
• “Charitable Giving For Family Business Families,” Jewish Federation of South Palm Beach County Annual Seminar for Professionals (May 2019)
• “New And Enduring Problems In Business Succession Planning,” Cannon Financial Teleconference Series (May 2019)
• “Where Does Your Trust Live,” Cannon Financial Teleconference Series (April 2019)
• “Making Charitable Gifts of Business Interests,” ABA Teleconference (April 2019)
• “The Trust has Moved Under Your Feet: Do You Feel the Rules Tumbling Down?” and “ULC Update and Discussion – ULC UTC Redux & UFIPA and Spring Musings About Trust Law, Interesting Current and Future Issues,” ACTEC 2019 Annual Meeting (March 2019)
• “The Moving Target: Planning For Clients With Net Worth Over $11 Million,” Cannon Financial Teleconference Series (February 2019)
• “2018 Tax Developments for Estates, Gifts and Trusts,” Bloomberg Tax Webinar (February 2019)
• “The New ‘Moderately Wealthy’: Planning For Clients With Net Worth Under $11 Million,” Cannon Financial Teleconference Series (January 2019)
• “Navigating the New Uniform Fiduciary Income and Principal Act,” American Banker’s Association Webinar (January 2019)
• “Why Giving is Important Despite No Tax Advantage,” Jewish Community of Louisville Life & Legacy Professional Advisory Committee (January 2019)
• “Almost All You Need to Know about Powers of Appointment to Make You a Super Estate Planner,” “More of What You Need to Know About Powers of Appointment,” and “We Saw. We Heard. We Read. We Learned.” 53rd Annual Heckerling Institute on Estate Planning (January 2019)
• “Electronic Wills Act,” American Bar Association Professors’ Corner Webinar (January 2019)
• “Recent Developments in Estate Planning,” 2018 Tennessee Federal Tax Conference (November 2018)
• “Directed Trusts: Understanding the Risks and Avoiding Liability,” Cannon Financial Teleconference Series (November 2018)
• “To Be or Not To Be a Directed Trustee; Understanding the Duties, Responsibilities, Risks and Rewards,” Cannon Financial Teleconference Series (November 2018)
• “Recent Developments Facing All Wealth Transfer Advisors and Current Transfer Tax Changes Under the Trump Tax Cuts and Jobs Act,” 55th Annual Hawaii Tax Institute (November 2018)
• “The Shift in Planning from Estate Taxes to Income Taxes and the 2017 Tax Act,” “The New Uniform Directed Trust Act” and “Charitable Giving for Family Business Families,” Arizona Community Foundation and Jewish Community Foundation Tax and Legal Seminar (November 2018)
• “Interesting Charitable Planning Ideas in the Post-Tax Reform Environment,” 2018 Delaware Trust Conference (October 2018)
• “Income Tax Considerations in Estate Planning and Estate and Trust Administration,” Cannon Financial Teleconference Series (October 2018)
• “Current Developments of Importance to Estate Planners,” 44th Annual Notre Dame Tax & Estate Planning Institute (October 2018)
• “Effective Estate and Charitable Planning With Basis On Our Minds,” and “Today’s Timely, Topical Tips,” Dallas Jewish Community Foundation Professional Advisors Seminar (September 2018)
• “Getting Money Out of Trusts: Drafting and Trust Administration Under UFIPA,” ALI CLE/ACTEC webcast (September 2018)
• “Obtaining Income Tax Basis and Charitable Planning in the 2018 Environment,” and “Taking Advantage of the Charitable, Income Tax, and Estate Tax Gifts Congress has Given Us (Before They Wise Up),” University of North Carolina Planned Giving (September 2018)
• “Back to Basis: Making Estate Planning Fun For Everyone,” ACTEC 2018 Rocky Mountain Regional Meeting (September 2018)
• “Making the Most of Your Client’s Philanthropy: Advanced Charitable Planning Techniques and Opportunities,” Society of Financial Service Professionals (August 2018)
• “Nothing Succeeds Like Successful Succession,” North Carolina Bar Association Estate Planning and Fiduciary Law Section Annual Meeting (July 2018)
• “Management (and Mismanagement) of Trust Assets,” Cannon Financial Teleconference Series (July 2018)
• “Notable Developments in Estate Planning,” 45th Annual Midwest-Midsouth Estate Planning Institute (July 2018)
• “All the Fun We are Having Now: Reflections on Current Planning Opportunities and Recent Developments with a Special Emphasis on Generating New Basis,” American Institute on Federal Taxation (June 2018)
• “Ethics Issues Facing Trusts and Estate Practitioners,” Cannon Financial Teleconference Series (June 2018)
• “Opportunities from the 2017 Tax Act,” Louisville Bar Association (June 2018)
• “Recent Developments and Planning Opportunities After the Tax Act: It’s Summertime but is the Living Easy?” 45th Annual Midwest Estate, Tax & Business Planning Institute (June 2018)
• “Engaging the Next Generation of Estate Planning Clients,” Cannon Financial Teleconference series (May 2018)
• “Update on the New Tax Bill and its Implications for Charitable Giving,” Community Foundation of Louisville’s 15th Annual Professional Advisor Seminar (May 2018)
• “Top Planned Giving Vehicles for 2018,” Charitable Gift Planners of Kentuckiana (May 2018)
• “Hot Tax Topics,” Texas Bar Advanced Estate Planning Strategies (April 2018)
• “Charitable Giving: Seeking the Perfect Match Between Donor and Donee,” Canon Financial Teleconference Series (March 2018)
• “Powers of Appointment: From Snoozy to Sexy” and “Hot Topics,” ACTEC Annual Meeting, San Antonio, Texas (March 2018)
• “Modification and Termination of Trusts: a Double-Edged Sword,” Canon Financial Teleconference Series (February 2018)
• “Nothing Succeeds Like Successful Succession,” Estate Planning Council of Portland (February 2018)
• “Building Basis, Beyond the Basics: Effective and Efficient Basis Building Strategies for Your Client” and “Trustees, Beneficiaries, Directors! The Uniform Directed Trust Act Can Conjure a Hollywood Ending from Even the Most Difficult Family Script,” 52nd Annual Heckerling Institute on Estate Planning (January 2018)
• “Designing Estate Plans to Withstand Challenges,” Cannon Financial Teleconference Series (January 2018)
• “Contributing Business Interests to Charity,” ABA RPTE (January 2018)
• “Business Succession,” Philadelphia Estate Planning Counsel (January 2018)
• “A Comprehensive Checklist for Succession Planning,” Bloomberg BNA Webinar (December 2017)
• “Recent Developments,” 2017 Tennessee Federal Tax Conference (November 2017)
• “Protecting Beneficiaries From Themselves and Others,” Cannon Financial Teleconference series (November 2017)
• “Incorporating New Uniform Acts, and Their Principles, Into Your Practice,” The Oklahoma Bar Association Estate Planning, Probate & Trust Section Annual Meeting (November 2017)
• “The Match Game: Emerging Uniform Laws Compared with Delaware,” The Delaware Bankers Association 2017 Delaware Trust Conference (October 2017)
• “Making the Most of Your Client’s Philanthropy: Advanced Charitable Planning Techniques and Opportunities,” LBA Probate and Estate Law Section CLE (October 2017)
• “Don’t Overlook the Power of Powers,” Cannon Financial Teleconference Series (October 2017)
• “Best Practices in Estate Planning: How to Protect What Matters Most,” Vanderbilt Reunion (October 2017)
• “Nothing Succeeds Like Successful Succession,” and “Giving the Business…to Charity,” Central Indiana Community Foundation Professional Advisor Fall Seminar (September 2017)
• “Family Business Succession Planning: Now More Challenging Than Ever,” Cannon Financial Teleconference Series (September 2017)
• “Estate Planning for the 99%” Cannon Financial Teleconference Series (August 2017)
• “Notable Developments on Estate Planning,” the 44th Annual Midwest/Midsouth Estate Planning Institute (July 2017)
• “Estate Planning for and Administration of Digital Assets,” Cannon Financial Teleconference Series (July 2017)
• “Clarity and Comfort under the ULC’s Soon to be Approved Uniform Directed Trust Act,” ABA Professor’s Corner webinar (June 2017)
• “Business Succession Planning,” ICLEF 44th Annual Midwest Estate, Tax & Business Planning Institute (June 2017)
• “Change, Changes! They’re Everywhere!” The Community Foundation of Southern Indiana (June 2017)
• “The Junction of Excellent Estate Planning and Terrible Trust Administration,” Cannon Financial (May 2017)
• “Common Sense Basis Planning and Drafting Open Discussion” and “Open Discussion on Recent Developments and Responses to Tax Reform,” ACTEC Southern Regional Meeting (May 2017)
• “Estate and Charitable Planning in a Trump World: Are We Making America Great, or Confused, or Maybe Both?” Green River Area Community Foundation Professional Advisor Seminar (May 2017)
• “Powers of Appointment,” the Saint Louis Estate Planning Council (May 2017)
• “Designing and Administering Estate Plans to Minimize In Come Tax,” Cannon Financial Teleconference Series (April 2017)
• “Panel of Luminaries – speaker,” ABA section of Real Property, Trust and Estate Law Symposia (April 2017)
• “Designing and Administering Estate Plans to Minimize Income Tax,” Cannon Financial Teleconference Series (April 2017)
• “Designing and Administering Trust Distribution Mechanisms,” Cannon Financial Teleconference Series (March 2017)
• “Estate Planning in a Trump World: Are We Making America Great, or Confused, Or Maybe Both?” Evansville Estate and Financial Planning Council (February 2017)
• “Post-Mortem Tax Election Heaven,” Cannon Financial Teleconference Series (February 2017)
• “Charitable Giving For Family Business Families,” Greater Boca Estate Planning Council (February 2017)
• “Transferring Business Interests With A View Towards A Potential New Tax World,” “Retaining, Obtaining, and Sustaining Basis,” and “Do People Really Do That?” Johns Hopkins All Children’s Hospital’s 19th Annual Estate, Tax, Legal & Financial Planning Seminar (February 2017)
• “Powers of Appointment,” The National Association of Estate Planners & Councils (NAEPC) webinar (February 2017)
• “Recent Developments,” Baltimore Estate Planning Counsel (January 2017)
• “Nothing Succeeds Like Successful Succession,” and “Charitable Giving for Family Business Families,” Heckerling Institute (January 2017)

To view Mr. Berry’s prior speaking engagements, please click here.