Program Details
2026-10-27 12:00:00
Over 1,000+ webinars
Course Overview
2026-10-27 12:00:00
2h CLE Credits
Intermediate
2
12:00 pm - 1:00 pm ESTThis session walks estate practitioners through the practical steps for closing an estate when IRS Form 706 processing remains incomplete, including situations where a refund is frozen, an estate tax closing letter has not yet been issued, or both remain pending. Attorneys will examine the personal liability framework under 31 U.S.C. § 3713 and the procedures available under IRC §§ 2204 and 6905, including the use of IRS Form 5495. The session will also address account transcripts under Notice 2017-12, holdbacks, and partial distributions, with a focus on sequencing distributions to protect the executor while IRS processing continues.
Kelley C. Miller
Calvin H. Cobb III 1:10 pm - 2:10 pm ESTThis session focuses on the practical steps trustees and their counsel can take to close a trust while reducing the risk of later claims. Attorneys will examine final and interim accountings, beneficiary notices and releases, nonjudicial settlement agreements, and judicial accounting as tools for bringing trust administration to a close. The session will also address trustee exculpation, indemnification, and other protective provisions, along with the limitations periods and objection windows that can affect the timing of termination. Using D.C., Maryland, and Virginia law as a framework, attendees will learn how to sequence the final account, proposed distributions, releases or settlement agreements, and other closing documents to create a cleaner endpoint for trustee administration.
Kelley C. MillerCalvin H. Cobb IIIKelley C. Miller represents clients before the Internal Revenue Service in audits, examinations, and administrative appeals, and in litigation in the federal courts, most notably the U.S. Tax Court. She handles complex estate and gift tax litigation with the IRS, and for nearly two decades she has advised high net worth individuals and families on federal and state tax planning and estate and gift strategies. She practices from Loeb & Loeb’s Tysons office.
Calvin H. Cobb III has spent more than 30 years handling trust and estate administration and trust and estate litigation for high net worth individuals and families, practicing from Loeb & Loeb’s Washington, DC office. He has served as trial counsel in trust and estate disputes and has testified multiple times as an expert witness. His practice also covers estate and tax planning, charitable planning, and business succession.
Kelley C. Miller represents clients before the Internal Revenue Service in audits, examinations, and administrative appeals, and in litigation in the federal courts, most notably the U.S. Tax Court. She handles complex estate and gift tax litigation with the IRS, and for nearly two decades she has advised high net worth individuals and families on federal and state tax planning and estate and gift strategies. She practices from Loeb & Loeb’s Tysons office.
Calvin H. Cobb III has spent more than 30 years handling trust and estate administration and trust and estate litigation for high net worth individuals and families, practicing from Loeb & Loeb’s Washington, DC office. He has served as trial counsel in trust and estate disputes and has testified multiple times as an expert witness. His practice also covers estate and tax planning, charitable planning, and business succession.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
