Experienced international business lawyer with more than 25 years of practice and specific knowledge of the Latin America market.
Andrew White brings over two decades of experience advising clients on estate planning and trust administration.
1 - 3:10 PM EST 12 - 2:10 PM CST 11 AM - 1:10 PM MST 10 AM - 12:10 PM PST
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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:
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:
Date / Time: May 15, 2025
Closed-captioning available
Maria 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.
Andrew 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.
Session I – The HEMS Standard in Estate Planning – Balancing Protection, Flexibility, and Compliance | 1:00pm – 2:00pm
Break | 2:00pm – 2:10pm
Session II – Tax Advantages of the HEMS Standard – Mitigating Risks and Maximizing Benefits | 2:10pm – 3:10pm
Approved for CLE Credits
2 General
Pending CLE Approval
2 General
Approved for CLE Credits
2 General
Approved for CLE Credits
2 General
Approved for CLE Credits
2 General
Pending CLE Approval
2 General
Approved for CLE Credits
2 General
No MCLE Required
2 CLE Hour(s)
Pending CLE Approval
2 General
Approved via Attorney Submission
2.5 General Hours
Pending CLE Approval
2 General
Approved for CLE Credits
2.4 General
Pending CLE Approval
2 General
Pending CLE Approval
2 General
Approved for CLE Credits
2 General
Approved for CLE Credits
2 General
Pending CLE Approval
2 Substantive
Pending CLE Approval
2 General
Pending CLE Approval
2 General
No MCLE Required
2 CLE Hour(s)
No MCLE Required
2 CLE Hour(s)
Pending CLE Approval
2 General
No MCLE Required
2 CLE Hour(s)
Pending CLE Approval
2 General
Approved for CLE Credits
2.4 General
Pending CLE Approval
2 General
Pending CLE Approval
2 General
Pending CLE Approval
2 General
Approved for CLE Credits
2 General
Pending CLE Approval
2 General
Approved for CLE Credits
120 General minutes
Approved for CLE Credits
2.4 General
Approved for CLE Credits
2 General
Pending CLE Approval
2 General
Approved for CLE Credits
2.4 General
Pending CLE Approval
2 General
Pending CLE Approval
2.5 General
Pending CLE Approval
2 General
Approved for CLE Credits
2 General
Pending CLE Approval
2.5 General
Pending CLE Approval
2 General
No MCLE Required
2 CLE Hour(s)
Approved for CLE Credits
2 General
Pending CLE Approval
2 General
Pending CLE Approval
2 General
Not Eligible
2 General Hours
Approved for CLE Credits
2 General
Approved via Attorney Submission
2 Law & Legal Hours
Pending CLE Approval
2.4 General
Pending CLE Approval
2.4 General
Pending CLE Approval
2 General
only $395 yearly
only $395 yearly