Don’t miss the online broadcast of the 2023 IRS Representation Conference [2-Day Event] November 30, 2023 - December 1, 2023, FREE to myLawCLE Subscribers

HEMS: Navigating Health, Education, Maintenance, and Support in Estate Planning

Maria Cecilia Rachadell
Maria Cecilia Rachadell
CISA LatAm

Experienced international business lawyer with more than 25 years of practice and specific knowledge of the Latin America market.

Andrew White
Andrew White
Altman & Associates

Andrew White brings over two decades of experience advising clients on estate planning and trust administration.

Live Video-Broadcast: May 15, 2025

1 - 3:10 PM EST    12 - 2:10 PM CST    11 AM - 1:10 PM MST    10 AM - 12:10 PM PST  

2 hour CLE

Tuition: $195.00
Subscribe to myLawCLEs All-Acces Pass...
Get this course, plus over 1,000+ of live webinars.
Learn More
Training 5 or more people?

Sign-up for a law firm subscription plan and each attorney in the firm receives free access to all CLE Programs

Program Summary

Session I - The HEMS Standard in Estate Planning – Balancing Protection, Flexibility, and Compliance – Maria Cecilia Rachadell

This session provides a comprehensive synopsis of the HEMS (health, education, maintenance, and support) standard and its critical role in estate planning. Attendees will gain a clear understanding of the definition and significance of HEMS, its common applications in trust documents, and why it is essential for estate planners, trustees, and beneficiaries. The discussion will explore the scope of HEMS, including what qualifies as health-related expenses, education costs, and maintenance and support distributions. Practical applications will be examined, focusing on when to incorporate HEMS in trust drafting, how to balance flexibility with tax considerations, and real-world case studies demonstrating its effectiveness. Finally, participants will learn key drafting strategies to ensure compliance, avoid common pitfalls, and maintain the integrity of the HEMS standard in estate plans.

Key topics to be discussed:

  • Understanding the HEMS standard
  • Scope of the HEMS standard
  • Practical applications of the HEMS standard
  • Drafting considerations and common pitfalls

Session II - Tax Advantages of the HEMS Standard – Mitigating Risks and Maximizing Benefits – Andrew White

This session delves into the tax benefits of incorporating the HEMS (health, education, maintenance, and support) standard in estate planning. Participants will explore how HEMS provisions interact with Section 2041 of the Internal Revenue Code to safeguard trusts from adverse estate tax consequences. The discussion will highlight how properly structuring HEMS provisions can help maintain estate tax efficiency while ensuring financial support for beneficiaries. Additionally, attendees will learn strategies for allowing beneficiaries to serve as trustees without triggering unintended tax liabilities. Through expert insights and practical guidance, this session will equip estate planners with the knowledge needed to maximize tax advantages while maintaining compliance with IRS regulations.

Key topics to be discussed:

  • Tax benefits of the HEMS standard
    • Section 2041 of the Internal Revenue Code
    • How HEMS protects against adverse estate tax consequences
    • Strategies for allowing beneficiaries to serve as trustees without tax implications
    • Key Court Decisions

Date / Time: May 15, 2025

  • 1:00 pm – 3:10 pm Eastern
  • 12:00 pm – 2:10 pm Central
  • 11:00 am – 1:10 pm Mountain
  • 10:00 am – 12:10 pm Pacific

Closed-captioning available

Speakers

Speaker_Maria Cecilia RachadellMaria Cecilia Rachadell | CISA LatAm

Experienced international business lawyer with more than 25 years of practice and specific knowledge of the Latin America market. Expert qualifications and solid background in international tax, wealth and estate planning, mergers & acquisitions, complex commercial litigation, and international arbitration.

Qualified for leadership positions where business savvy and deep legal knowledge are valued. Experience includes managing director, business developer, and legal consultant of Latin American high-profile clients. Recruited as an expert in appraising complex business and legal cases, and charter new courses for clients who are expanding overseas or going through defiant conditions, providing exceptional tailor-made solutions, with a high impact on business results. Well known for assembling cohesive multifunctional teams and positive dynamics among different functions. Outstanding negotiation skills proven in international arbitration cases.

Native Venezuelan, lived and worked in the United States and Venezuela, proven ability to adapt to
diverse organizational cultures, 100% fluent in Spanish and English.

Speaker_Andrew WhiteAndrew White | Altman & Associates

Andrew White brings over two decades of experience advising clients on estate planning and trust administration. Known for his efficient, client-focused approach, Andrew listens carefully to his clients’ goals before providing thoughtful, steady guidance tailored to their needs.

Andrew’s practice includes advising clients on estate and trust taxation, income tax planning, creditor protection, and asset preservation. He has deep experience navigating the complexities of planning for blended families.

A graduate of the University of Cincinnati College of Law (J.D., 2001), Andrew holds a B.S. in Finance from Miami University. He is admitted to practice in Maryland, Virginia, the District of Columbia, and Ohio.

Outside of his legal practice, Andrew is engaged in his community. He has held leadership roles in organizations supporting the arts and culture and serves as Vice President of the Maury Elementary PTA. Andrew is an active member of professional associations, including the Maryland and Fairfax Bar Associations.

When he’s not in the office, he enjoys camping, hiking with his family, and biking around his Capitol Hill neighborhood. A certified flight instructor with over 1,000 hours of flight time, he brings the same focus and discipline to his personal pursuits as he does practice estate planning.

Agenda

Session I – The HEMS Standard in Estate Planning – Balancing Protection, Flexibility, and Compliance | 1:00pm – 2:00pm

  • Understanding the HEMS standard
    • Definition and significance of HEMS (health, education, maintenance, support)
    • Common applications in estate planning documents
    • Importance for estate planners, trustees, and beneficiaries
  • Scope of the HEMS standard
    • Detailed analysis of what constitutes health-related expenses
    • Clarifying education-related expenses and their limitations
    • Exploring maintenance and support distributions: Definitions and examples
  • Practical applications of the HEMS standard
    • When to use the HEMS standard in trust drafting
    • Balancing flexibility and tax implications for beneficiaries
    • Case studies illustrating effective use of HEMS provisions
  • Drafting considerations and common pitfalls
    • Key drafting tips to ensure compliance with the HEMS standard
    • Risks of deviating from the standard and potential consequences
    • Best practices for maintaining the integrity of the HEMS standard

Break | 2:00pm – 2:10pm

Session II – Tax Advantages of the HEMS Standard – Mitigating Risks and Maximizing Benefits | 2:10pm – 3:10pm

  • Tax benefits of the HEMS standard
    • Section 2041 of the Internal Revenue Code
    • How HEMS protects against adverse estate tax consequences
    • Strategies for allowing beneficiaries to serve as trustees without tax implications
    • Key Court Decisions

Credits

Alaska

Approved for CLE Credits
2 General

Our programs are CLE-eligible through Alaska’s recognition of multi-jurisdictional reciprocity.
Alabama

Pending CLE Approval
2 General

Arkansas

Approved for CLE Credits
2 General

Arizona

Approved for CLE Credits
2 General

California

Approved for CLE Credits
2 General

Colorado

Pending CLE Approval
2 General

Connecticut

Approved for CLE Credits
2 General

District of Columbia

No MCLE Required
2 CLE Hour(s)

Delaware

Pending CLE Approval
2 General

Florida

Approved via Attorney Submission
2.5 General Hours

Receive CLE credit in Florida via attorney submission.
Georgia

Pending CLE Approval
2 General

Hawaii

Approved for CLE Credits
2.4 General

Iowa

Pending CLE Approval
2 General

Idaho

Pending CLE Approval
2 General

Illinois

Approved for CLE Credits
2 General

Indiana

Approved for CLE Credits
2 General

Kansas

Pending CLE Approval
2 Substantive

Kentucky

Pending CLE Approval
2 General

Louisiana

Pending CLE Approval
2 General

Massachusetts

No MCLE Required
2 CLE Hour(s)

Maryland

No MCLE Required
2 CLE Hour(s)

Maine

Pending CLE Approval
2 General

Michigan

No MCLE Required
2 CLE Hour(s)

Minnesota

Pending CLE Approval
2 General

Missouri

Approved for CLE Credits
2.4 General

Mississippi

Pending CLE Approval
2 General

Montana

Pending CLE Approval
2 General

North Carolina

Pending CLE Approval
2 General

North Dakota

Approved for CLE Credits
2 General

Our programs are CLE-eligible through North Dakota’s recognition of multi-jurisdictional reciprocity. Section 1, Policy 1.14
Nebraska

Pending CLE Approval
2 General

myLawCLE reports attendance to Nebraska on each attorney’s behalf for all programs. Please do not self-report.
New Hampshire

Approved for CLE Credits
120 General minutes

As of July 1, 2014, the NHMCLE Board no longer provides pre- or post-approval of courses. Attendees must self-determine whether a program is eligible for credit, and self-report their attendance online at www.nhbar.org, based on qualification provisions of Rule 53.
New Jersey

Approved for CLE Credits
2.4 General

Our programs are CLE-eligible through New Jersey’s recognition of multi-jurisdictional reciprocity, except for the courses required under BCLE Reg. 201:2
New Mexico

Approved for CLE Credits
2 General

Nevada

Pending CLE Approval
2 General

New York

Approved for CLE Credits
2.4 General

Our programs are CLE-eligible through New York’s Approved Jurisdiction Group “B”.
Ohio

Pending CLE Approval
2 General

Oklahoma

Pending CLE Approval
2.5 General

Oregon

Pending CLE Approval
2 General

Pennsylvania

Approved for CLE Credits
2 General

Rhode Island

Pending CLE Approval
2.5 General

South Carolina

Pending CLE Approval
2 General

South Dakota

No MCLE Required
2 CLE Hour(s)

Tennessee

Approved for CLE Credits
2 General

Texas

Pending CLE Approval
2 General

Utah

Pending CLE Approval
2 General

Virginia

Not Eligible
2 General Hours

Vermont

Approved for CLE Credits
2 General

Washington

Approved via Attorney Submission
2 Law & Legal Hours

Receive CLE credit in Washington via attorney submission.
Wisconsin

Pending CLE Approval
2.4 General

West Virginia

Pending CLE Approval
2.4 General

Wyoming

Pending CLE Approval
2 General

#1 CLE Access Program

  • Over 1,000 Live CLE Webinars each year
  • All CLE webinars broadcasted in last 12 months
  • Programs covering over 35 practice areas
  • Hot topics & changes in the law
  • All formats: Live, Replay, and On-demand
  • Accreditation in every state

Access every CLE webinar,
every format, all year long!

myLawCLE All-Access Pass

only $395 yearly


Register Now

#1 CLE Access Program

  • Over 1,000 Live CLE Webinars each year
  • All CLE webinars broadcasted in last 12 months
  • Programs covering over 35 practice areas
  • Hot topics & changes in the law
  • All formats: Live, Replay, and On-demand
  • Accreditation in every state

Access every CLE webinar,
every format, all year long!

myLawCLE All-Access Pass

only $395 yearly


More CLE Webinars
Upcoming CLE Webinars
Annual Mini-Medical School (2025 Edition)
Annual Mini-Medical School (2025 Edition) Thu, April 10, 2025
On-Demand
Live Replay
Commercial Evictions in Florida (Florida Specific)
Commercial Evictions in Florida (Florida Specific) Fri, April 11, 2025
Live Webcast
Motions That Persuade: Crafting Arguments That Win
Motions That Persuade: Crafting Arguments That Win Wed, April 16, 2025
Live Webcast
The Convergence of the EU AI Act and ISO Requirements
The Convergence of the EU AI Act and ISO Requirements
Rachel V. Rose – Attorney at Law, PLLC
Playing Defense at 30(b)(6) Depositions (2024 Edition)
Playing Defense at 30(b)(6) Depositions (2024 Edition) Fri, April 18, 2025
On-Demand
Live Replay
IRS Enforcement: Tax Liens & Tax Levies (2025 Edition)
IRS Enforcement: Tax Liens & Tax Levies (2025 Edition) Fri, April 18, 2025
On-Demand
Live Replay
Nonbankruptcy Restructuring Alternatives
Nonbankruptcy Restructuring Alternatives Fri, April 18, 2025
Live Webcast
Real Estate LLC Disputes
Real Estate LLC Disputes Wed, April 23, 2025
Live Webcast
Government Contracts 101 (2025 Edition)
Government Contracts 101 (2025 Edition) Thu, April 24, 2025
Live Webcast