Curriculum | Wealth and Trust School Level 2

7:00 AM – 8:30 AM

Breakfast

7:00 AM – 8:30 AM

Registration

8:30 AM – 9:00 AM

Welcome, school overview and networking

9:00 AM – 12:00 PM

Life insurance considerations and annuity options

Life insurance considerations and annuity options looks at types of life insurance available, as well as who needs insurance and things to consider when managing life insurance. Students also learn ways to assess clients’ needs for life insurance. Students will also be introduced to annuities, their various types, and how they are taxed.

• Steve Goodman

12:00 PM – 1:00 PM

Lunch

1:00 PM – 1:15 PM

CTFA presentation

• ABA staff

1:15 PM – 3:15 PM

Managing the dynamic nature of client financial needs

In today’s rapidly evolving financial landscape, client needs are more dynamic than ever—shaped by market volatility, life transitions, regulatory changes, and shifting priorities. This session equips wealth management and trust professionals with the tools and insights to proactively navigate these complexities and deliver adaptive, client-centered strategies.

• Alvina Lo

3:30 PM – 5:15 PM

IRAs and qualified retirement plans

Retirement planning is a cornerstone of wealth management, and understanding the evolving landscape of IRAs and qualified retirement plans (QRPs) is essential for guiding clients effectively. This session provides a comprehensive overview of retirement account structures, contribution rules, tax treatment, and strategic planning opportunities.

• Tom Lasley

5:15 PM – 6:15 PM

Welcome reception

7:00 AM – 8:00 AM

Breakfast

8:00 AM – 9:00 AM

IRAs and qualified retirement plans – Part 2

Retirement planning is a cornerstone of wealth management, and understanding the evolving landscape of IRAs and qualified retirement plans (QRPs) is essential for guiding clients effectively. This session provides a comprehensive overview of retirement account structures, contribution rules, tax treatment, and strategic planning opportunities.

• Tom Lasley

9:15 AM – 12:00 PM

Estate planning for the business owner

Business owners face unique estate planning challenges that require careful coordination of personal, family, and business goals. This session explores advanced planning strategies to help clients preserve business value, ensure smooth succession, and minimize tax exposure.

• Austin Bertrand

12:00 PM – 1:00 PM

Lunch

1:00 PM – 1:15 PM

ABA membership presentation

1:15 PM – 4:00 PM

Fiduciary income tax

Understanding fiduciary income taxation is essential for professionals managing estates and trusts. This session provides a comprehensive overview of how various fiduciary entities are taxed and the planning opportunities available to minimize tax liability while fulfilling fiduciary duties.

• Tom Lasley

4:15 PM – 5:00 PM

Case study introduction and group work

7:00 AM – 8:00 AM

Breakfast

8:00 AM – 9:30 AM

Prudent portfolio management

Prudent portfolio management is at the heart of fiduciary responsibility. This session provides a comprehensive overview of the standards and practical considerations that guide investment decision-making for fiduciaries managing trusts and estates.

• Erik Davidson

9:45 AM – 11:45 AM

Property included on transfer tax returns – Part 1

This course covers taxation and estate planning issues that affect personal trusts. It covers the role of transfer taxes in trust management and basic estate planning, including the use of the marital deduction.

• Steve Goodman

11:45 AM – 12:45 PM

Lunch

12:45 PM – 1:45 PM

Property included on transfer tax returns – Part 2

This course covers taxation and estate planning issues that affect personal trusts. It covers the role of transfer taxes in trust management and basic estate planning, including the use of the marital deduction.

• Steve Goodman

2:00 PM – 4:45 PM

Post-mortem tax planning

Effective estate planning doesn’t end at death—it continues through the critical decisions made during estate and trust administration. This session explores the essential elements of post-mortem tax planning, equipping fiduciaries and wealth professionals with the knowledge to navigate complex tax elections, optimize outcomes for beneficiaries, and fulfill their responsibilities with confidence.

• Austin Bertrand

4:45 PM – 5:30 PM

Case study group work

5:30 PM – 7:30 PM

Bowling and bites

7:00 AM – 8:00 AM

Breakfast

8:00 AM – 10:00 AM

Generation-skipping transfer tax

The generation-skipping transfer tax (GSTT) presents a unique challenge—and opportunity—for wealth management and trust professionals advising clients on multigenerational wealth transfers. Designed to prevent the avoidance of estate taxes by “skipping” generations, the GSTT applies to transfers made to individuals more than one generation below the donor, such as grandchildren or unrelated individuals more than 37.5 years younger.

• Tracy McLaughlin

10:15 AM – 12:30 PM

Investment products – Part 1

A well-rounded understanding of investment products is essential for building diversified portfolios that align with client goals and risk profiles. This session provides a comprehensive overview of the broad spectrum of investment vehicles available in today’s markets.

• Greg Maddox

12:30 PM – 1:30 PM

Lunch

1:30 PM – 2:15 PM

Investment products – Part 2

A well-rounded understanding of investment products is essential for building diversified portfolios that align with client goals and risk profiles. This session provides a comprehensive overview of the broad spectrum of investment vehicles available in today’s markets.

• Greg Maddox

2:30 PM – 3:45 PM

Bond selection and analysis

Bonds play a critical role in portfolio construction, income generation, and risk management. This session provides a strategic look at bond selection and analysis, equipping professionals with the tools to evaluate fixed-income investments and communicate their value effectively to clients.

• Bill Stone

4:00 PM – 5:00 PM

Stock selection and analysis

Equity investing requires a deep understanding of market dynamics, valuation methods, and investor behavior. This session offers a comprehensive overview of stock selection and analysis, equipping professionals with the analytical tools and strategic insights needed to evaluate equity opportunities effectively.

• Bill Stone

7:00 AM – 8:00 AM

Breakfast

8:00 AM – 9:30 AM

Case study presentations

9:45 AM – 11:45 AM

Special needs trusts

Special needs trusts (SNTs) are essential tools for protecting the financial future of individuals with disabilities while preserving their eligibility for critical government benefits. This session provides a comprehensive overview of the considerations involved in establishing and administering SNTs.

• Emma Barry

11:45 AM

Adjourn

12:00 PM

Optional lunch