Ethics for Estate Planning Attorneys

SKU: ETH0090 Back to Course Listings

About This Course

This course begins with an overview of: (1) The ABA’s Model Rules of Professional Conduct; (2) The modifications made to them by each state when officially adopting them; (3) The ACTEC Commentaries on the Model Rules of Professional conduct; and (4) The final regulations modifying the general standards governing non-tax shelter related practice of attorneys, CPAs, enrolled agents and enrolled actuaries before the Internal Revenue Service, know as Circular 230. After a review of the above material, this course concentrates on engagement letters, conflicts of interest, confidentiality, ethical problems in asset protection plans, the practitioner’s duty to the I.R.S. and to his client, the proposed tax shelter rules and the rules governing an error on or omission from a tax return.

*This course qualifies as a Transitional course but can only be taken by Newly Admitted attorneys in NY that have a special exemption from the requirement that skills and ethics credits be taken in an approved live format. This course can be taken by all Experienced NY attorneys.

Lecturer Bio

Frank S. Berall, Esq.

Frank S. Berall, the principal of Copp & Berall, LLP, and Senior Tax Consultant to Andros, Floyd & Miller, P.C. (both of Hartford, CT), a member of the Connecticut and New York Bars, presently works as an author, speaker and consultant. He no longer represents clients. He holds B.S. and J.D. degrees from Yale and an LL.M. (in Taxation) from New York University School of Law. He is the author of 129 articles, portions of 13 books, co-author of two Tax Management Portfolios and seven book reviews. He lectures all over the world, has prepared numerous outlines for course materials and taped many CLE cassettes.

He was Co Chair (from 1977 to 2009) of the Notre Dame Estate and Tax Planning Institute, is Senior Topical Editor for Probate and Estate Planning of the Connecticut Bar Journal, on the Editorial Board of Estate Planning and on the Connecticut Lawyer’s Advisory Committee He was formerly on the board of ALI-ABA's The Practical Tax Lawyer, is a Life Member of the American Law Institute, serving on its Members’ Consultative Groups for The Subchapter J Project and both the Restatements (Third) of Trusts, and of Property, Wills and Other Donative Transfers.

He is a former Regent, Editorial Board member, Chair of both the Estate and Gift and Accessions Tax Committees, and Connecticut Chapter of the American College of Trust and Estate Counsel, a fellow of the American College of Tax Counsel, Vice President of the International Academy of Estate & Trust Law, on the Executive Committees and former Chair of both the Connecticut Bar's Tax and its Estates and Probate Sections. He mediates attorneys’ fee disputes and has served as a Special Master, pre-trying state tax cases.

He formerly Chaired four ABA Tax Section Committees, four ABA Real Property, Probate and Trust Law Section Committees and was co-founder and the original Convener of the Estate Planning Seminar Group.

He was an Adviser to The Journal of Taxation of Estates and Trusts and the Estate Tax Planning Advisor, until both ceased publication, was Co-Chair of the Hartford Tax Institute’s Advisory Council for 10 years; Chair of the Hartford County Bar I.R.S. Liaison Committee, President of the Hartford Tax Club and Co Chair of Connecticut's I.R.S. non filer compliance program.

He has been a part time faculty member at the Yale and Univ. of Connecticut. Law Schools, the Univ. of Hartford's Graduate Tax Program and the American College (of life insurance), a member of the former Connecticut Tax Commissioner's Commission and his Advisory Committee on Tax Law Clarification, Counsel to the Tax Subcommittee of Governor's Strike Force for Full Employment and Consultant to Governor's Commission on Tax Reform, holds the designation of Accredited Estate Planner and is on the Advisory Board of the National Association of Estate Planning Councils.

He is a Director and Immediate Past President of the Hartford Yale Club, a Delegate to the Association of Yale Alumni, Past President and former Director of the Culver Summer Schools Alumni Association, former Trustee of the Culver Educational Foundation, Culver, IN, and a former Vestryman of St. John’s Episcopal Church, West Hartford, CT.

He is listed in the current editions of Who’s Who in America, Who’s Who in the World, Who’s Who in the East and Who’s Who in American Law. He has an “av” (top) rating in the Martindale-Hubbell Law Directory, is recognized for his expertise in both trust and estate law and tax law in the 1987 through 2010 editions of The Best Lawyers in America, named one of the top 50 Connecticut Super Lawyers for 2006, 2007, 2008 and February 2009 by Connecticut Magazine, by New England Super Lawyers Magazine in November 2008 and as one of the 2006 and 2007 New York Area’s Best Lawyers in the New York Magazine’s July 3, 2006 special double issue and in the 2007, 2008, 2009 and 2010 issues of the New York Area’s Best Lawyers for Tax and Trusts and Estates Law.

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Accreditation and CLE Rules for New York

Ethics for Estate Planning Attorneys

About This Course

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