TRI-COUNTY EPC OF THE VILLAGES

Estate planning is undergoing significant change as new tax legislation, expanded FinCEN oversight, and enhanced charitable substantiation rules come into effect. This 60 minute presentation explores these developments alongside emerging issues involving digital assets and artificial intelligence, offering a practical perspective on today’s planning environment. Attorneys and advisors will gain clear, current insights to better counsel clients amid increasing complexity.

The learning objectives are to help advisors:

1. Analyze key provisions of the new federal tax law and recent estate-planning developments, including how they affect wealth-transfer strategies, charitable giving, and planning opportunities.
2. Apply current charitable-deduction substantiation and compliance requirements, including documentation standards, appraisal rules, and heightened enforcement risks that can jeopardize otherwise valid charitable gifts.
3. Evaluate the tax and estate-planning implications of digital assets, including cryptocurrencies, NFTs, online accounts, and other intangible property, with attention to taxation, reporting, and usage in retirement accounts.
4. Assess emerging practice risks and opportunities in estate planning, including the use of artificial intelligence in law practice and the growing body of litigation involving informal communications such as texts, emails, and emojis—and how these trends affect drafting, fiduciary duties, and dispute prevention.

Mark R. Parthemer, JD, AEP, ACTEC Fellow, is Glenmede Trust Company’s National Chief Wealth Strategist. He is responsible for developing and communicating Glenmede’s position and strategy concerning tax, estate planning and fiduciary matters pertinent to clients and their advisors.

Mr. Parthemer also is Adjunct Faculty, University of Florida College of Law Graduate Tax Program.

Prior to joining Glenmede, Mr. Parthemer served as Managing Director for TIAA and Managing Director and Senior Fiduciary Counsel for Bessemer Trust, working with ultra-high-net-worth clients to deliver sophisticated tax and estate planning advice and provide tailored guidance. His previous roles include law partner at Duane Morris, LLP, and Senior Tax professional at PricewaterhouseCoopers.

Mr. Parthemer is a Fellow of the American College of Trusts Estates Counsel and an Accredited Estate Planner. He is on the Board of Directors of the Florida Bankers Association, and Immediate Past President of its Trust and Wealth Management Division. He is also Group Vice Chair for the American Bar Association, RPTE Trusts and Estate Practice Group. He earned a Bachelor of Arts and a Bachelor of Science from Franklin & Marshall College and Juris Doctor from The Dickinson School of Law, Penn State University.

Mr. Parthemer is a nationally recognized speaker and a frequently published author. He is an editor and columnist for both the Journal of Financial Services Professionals and the ABA’s Probate & Property magazine. He is often quoted on tax and estate planning matters in publications such as the Wall Street Journal, CNBC, Barron’s, Bloomberg Tax, Crain Currency, and Kiplinger’s.