7710 North FM 620 Rd | Building 13C, Suite 100 | Austin, Texas 78726
www.emalegal.com
Elizabeth L. Morgan (formerly Elizabeth Morgan Schurig) represents a wide array of clients
faced with multi-jurisdictional tax, estate, and business planning issues. She is experienced in the
design of complex estate and business plans for U.S., non-U.S., and dual-citizen clients, and in
assisting such clients with their pre-immigration and expatriation tax planning. Ms. Morgan
frequently advises clients on the resolution of international tax and treaty issues in connection with
their estate and business planning, and serves as outside counsel to several high net worth family
offices. She has formulated and administered estate and business plans for individuals and entities
with ties to Australia, the Bahamas, Canada, the Channel Islands of Jersey and Guernsey, China,
Costa Rica, the Czech Republic, Dubai, France, Germany, India, the Isle of Man, Israel, Italy,
Liechtenstein, Mexico, Nepal, the Netherlands, New Zealand, Oman, Panama, Portugal, Spain, Brazil,
Switzerland, and the United Kingdom. In addition to her expertise in the design, administration,
and tax compliance of both inbound and outbound foreign trust and business structures, she has an
extensive background in traditional probate, trust, and estate administration. A frequent author
and speaker in the areas of domestic and international estate planning, asset protection, and
foreign trust planning and tax compliance, Ms. Morgan has been quoted in various publications,
including The Wallstreet Journal, Practical Accountant, Investments & Wealth Monitor, and
Bloomberg Wealth Manager. She is a contributing author (since 1995) and co-editor (since 2000) of
the four-volume treatise, Asset Protection: Domestic and International Law and Tactics
(Thomson/West Group, updated quarterly). Her 2003 article, “A Charging Order is the Exclusive
Remedy Against a Partnership Interest: Fact or Fiction?” was quoted in the Florida Supreme Court
dissenting opinion in Olmstead v F.T.C., 44 So. 3d 76, Fla., 2010.
Education
The University of Texas School of Law (J.D., 1988)
Queen Mary’s College, London (1987)
Baylor University (B.A., English, 1984)
Professional Affiliations and Honors
Board Certified, Estate Planning and Probate Law (Texas Board of Legal Specialization)
Society of Trust and Estate Practitioners (STEP)
American Bar Association
- Real Property, Probate and Trust Law Section
- Asset Protection Committee
- Co-Chair, 2009 - 2013
- Vice-Chair, 2006 - 2007
- International Law and Practice Section
- International Private Client Committee
State Bar of Texas
- Real Estate, Probate and Trust Law Section
Austin Bar Association
- Estate Planning and Probate Law Section
- Director, 1995-1996
College of the State Bar of Texas
Texas Bar Foundation, Fellow
2
Texas Academy of Probate and Trust Lawyers, Fellow
Travis County Bar Foundation, Founding Fellow
Estate Planning Council of Central Texas
Investment Management Consultants Association Wealth Management Program (IMCA),
Faculty Member
AV® Preeminent™ Peer Review Rated (Martindale-Hubbell)
Women’s AV® Preeminent™ Peer Review Rated (Martindale-Hubbell)
Named in Worth magazine’s Top 100 Attorneys list (every year since 2006)
Listed in The Best Lawyers in America
Law firm recognized in the 2018, 2019, 2020, 2021, and 2022 editions of “Best law Firms,”
produced by Best Lawyers in America
Texas Super Lawyer (every year since 2003), Texas Monthly and Law & Politics magazines
Named the Boutique Trust & Estate Law Firm of the Year in Texas
Books and Treatises
“Foreign Trusts,” PPC’s 1041 Deskbook, Thompson Reuters (updated annually)
Asset Protection: Domestic and International Law and Tactics, Thomson/West Group (four volumes,
updated quarterly)
The Charging Order: Obstacle or Aid to Creditors’ Recovery?”, Asset Protection Strategies VolI, Ed.
Alexander A. Bove, Jr. (2018)
“A Closer Look at U.S. Asset Protection Trusts,” Asset Protection Strategies Vol. II,
Ed. Alexander A. Bove, Jr. (2005)
“Family Limited Partnerships,” Solutions Handbook, Dearborn Financial Publishing (1995)
Professional Publications (Selected)
“Changes to FBAR Regs Finalized, Finally,” Steve Leimberg’s Asset Protection Planning Newsletter
#169, http://www.leimbergservices.com (March 7, 2011)
“Federal Attempts to Close Offshore Tax ‘Loopholes’: Necessity or Nuisance?” Investments and
Wealth Monitor (July/August 2009)
“Tax Haven Abuse Act – Do we Really Need It?” Steve Leimberg’s Asset Protection Planning
Newsletter #100, http://www.leimbergservices.com (November 19, 2008)
“Evseroff - Transfers to Irrevocable Trust Not Fraudulent,” Steve Leimberg’s Asset Protection
Planning Newsletter #100, http://www.leimbergservices.com (April 2, 2007)
“Foreign Reporting: Get It Right,” Trusts and Estates (July 2006)
“The Alarming Potential for LLC Dissolution by a Member’s Personal Creditors,” Probate & Property
(May/June 2006)
“A Charging Order is the Exclusive Remedy Against a Partnership Interest: Fact or Fiction?” Probate &
Property (November/December 2003) *Article quoted in the Florida Supreme Court dissenting
opinion in Olmstead v F.T.C., 44 So. 3d 76, Fla., 2010.
3
“Demystifying Taxation of the Foreign Trust-The Workings of Internal Revenue Code Sections 679 and
684,” Asset Protection Journal (Summer 2002)
“Domestic Venues for Asset Protection Trusts,” Papers of the International Academy of Estate and Trust
Law (Rosalind F. Atherton ed., Kluwer Law International, 2000)
“What ACTEC Fellows Should Know About Asset Protection,” ACTEC Notes (Spring 2000)
“Asset Protection Trusts: Impact of Recent Case Law,” Journal of Asset Protection
(November/December 1999)
“Asset Protection Using Offshore Trusts,” Texas Society of CPAs Annual Tax Conference (Austin, Texas;
December 1996)
“Texas Elder Law: Taking Control of the Planning Process,” National Business Institute Series (April
1994)
“Family Solutions to Family Concerns - Non-Tax Estate Planning and Administration” and “A Walk
Through Form 706,” Texas Society of Certified Public Accountants; Presented to various
Chapters of the Texas Society of CPAs between 1991 and 1994; Presented to Lane, Gorman &
Trubitt as in-house presentation for the Texas Society of CPAs, October 1992 and in El Paso,
November 1991
“IRC Section 2701, 2703, and 2704 - The Continuing Saga -Status of Corporate and Partnership Freezes
Involving Family Members in Light of Final Regulations Under Chapter 14; Taxwise Use of Buy-
Sell Agreements in Estate Planning; Effects of Certain Lapsing Rights and Liquidation
Restrictions,” Austin Chapter of the Texas Society of CPAs (January 1993)
“But They Told Us We Could Give It Away -- Recent Developments in the Gift Tax Area,” Annual
Conferment Luncheon and Advanced Underwriting Seminar of the American Society of CLU
and ChFC (Dallas, Texas; October 1991)
“Estate Planning for Subchapter S Corporations,” Advanced Estate Planning Institute (San Antonio,
Texas; June 1990); Dallas Bar Association (June 1990); Advanced Estate and Gift Tax
Planning, Texas Society of Certified Public Accountants (August 1990); Jenkens & Gilchrist
(Houston) Tax Seminar (August 1990) and Jenkens & Gilchrist (Dallas) Tax Seminar
(October 1990)
“Community Property in Texas: A Primer,” The Texas Independent Banker (October/November
1989)
“It All Begins With a Will,” Jenkens & Gilchrist (Houston) Life Insurance Seminar (August 1989);
Jenkens & Gilchrist (Dallas) Estate Planning and Life Insurance Seminar (October 1989)
“Incapacity and the Power of Attorney,” Park Cities People (August 1989)
“The Nonparticipant Spouse’s Community Property Interest in a Qualified Plan or IRA as a Probate
Asset,” Will Drafting Institute Series, State Bar of Texas (March 1989)
“The Accidental Freeze -- Traps for the Unwary in 2036(c),” Will Drafting Institute Series, State Bar
of Texas (March 1989)
4
Professional Presentations (Selected)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for Edward Jones
Private Class (Virtual; March 2023)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for Merrill Lynch Private
Class (Virtual; March 2022)
“Legendary Life Event,” guest speaker (Virtual; January 2022)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for Merrill Lynch Private
Class (Chicago; September 2021)
“Estate Planning Techniques for Multinational Families” (Strafford Webinar; June 2021)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for Merrill Lynch Private
Class (Virtual; June 2021)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for Merrill Lynch Private
Class (Virtual; March 2021)
“Legendary Life Event,” guest speaker (Virtual; April 2020)
“Legendary Life Event,” guest speaker (Reno, Nevada; January 2020)
‘The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for Merrill Lynch Private
Class (Atlanta, Georgia; December 2019)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for UBS Private Class
(Dallas, Texas; November 2019)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
September 2019)
5
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for Merrill Lynch Private
Class (Atlanta, Georgia; August 2019)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; June
2019)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; March
2019)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association for Merrill Lynch Private
Class (Atlanta, Georgia; December 2018)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
September 2018)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Los Angeles, California;
August 2018)
“Asset Protection Strategies," Financial Sense Wealth Management (Podcast; July 3, 2018,
www.financialsense.com)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Los Angeles, California;
June 2018)
“The Tools of Domestic and International Asset Protection,” Dallas – Fort Worth Financial Planning
Association (Dallas, Texas; May 2018).
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Los Angeles, California;
March 2018)
“Domestic & International Asset Protection," Financial Sense Wealth Management (Podcast;
February 14, 2018, www.financialsense.com)
6
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Los Angeles, California;
December 2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
November 2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
September 2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; August
2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; June
2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (San Diego, California
May 2017)
“The Tools of Domestic and International Asset Protection," sponsored by IBIS Capital; (San Diego,
California, April 2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; March
2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; March
2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
January 2017)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
7
Business and the Investment Management Consultants Association (Chicago, Illinois; June
2016)
“Pre-Immigration Tax and U.S. Investment Planning for High Net Worth Individuals,” by Strafford
Publications, Inc. (Webinar, April 2016)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; March
2016)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
January 2016)
“New IRS Partnership Audit Rules for Tax Counsel: Preparing for Massive Change Ahead,” by
Strafford Publications, Inc. (Webinar, January 2016)
“The Tools of Domestic and International Asset Protection,” Greenville Estate Planning Council
(Greenville, SC; January 2016)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
November 2015)
“The Tools of Domestic and International Asset Protection,” Probate and Pumpernickel (West Palm
Beach, FL; November 2015)
“Overview of International Estate Planning Issues Affecting U.S. Persons or Non-U.S. Persons with
U.S. Sitused Assets,” 2015 Advanced Tax Institute Conference (Baltimore, MD; November
2015)
“Estate Planning Techniques for Multinational Families,” by Strafford Publications, Inc. (Webinar;
October 2015)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
October 2015)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; June
2015)
“Choosing a Business Structure with Asset Protection Concerns in Mind,” Investment Management
Consultants Association 2015 Annual Conference (Las Vegas, Nevada; April 2015)
8
“Planning for U.S. Income and Estate Tax and Non-tax issues for the Non-Resident Non-Citizen
Settlor of an Oklahoma Preservation Trust,” Revocable Asset Preservation Trust – New
Planning Horizons from Oklahoma by the Oklahoma Bar Association (Oklahoma City,
Oklahoma; March 2015)
“The Tools of Domestic and International Asset Protection,” 2015 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; March
2015)
“Family Office Planning: Turning Nightmare into Nirvana," Florida Probate and Pumpernickel
(Sarasota, Florida; November 2014)
“Life Insurance, Annuities, and Captive Insurance as Tools of Domestic and International Estate and
Tax Planning," NAEPC – 51
st
Annual Conference – National Association of Estate Planners
and Councils (San Antonio, Texas; November 2014)
“The Tools of Domestic and International Asset Protection,” AICPA Family Office Group (St.
Petersburg, Florida; October 2014)
“The Tools of Domestic and International Asset Protection,” South Carolina Probate and
Pumpernickel (Greenville, South Carolina; October 2014)
“The Tools of Domestic and International Asset Protection,” National Academies, Institute of
Medicine (Washington, DC; October 2014)
“Estate Planning Techniques for Multinational Families,” by Strafford Publications, Inc. (Webinar;
October 2014)
“The Tools of Domestic and International Asset Protection,” National Academy of Engineering, 2014
Annual Meeting (Washington, DC; September 2014)
“The Tools of Domestic and International Asset Protection,” 2014 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
September 2014)
“The Tools of Domestic and International Asset Protection,” 2014 Estate Planning and Fiduciary
Law Section Annual Meeting, sponsored by The North Carolina Bar Association, (Kiawah
Island, South Carolina; July 2014)
“The Tools of Domestic and International Asset Protection,” 2014 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; June
2014)
“The Tools of Domestic and International Asset Protection,” National Academy of Sciences
(Washington, DC; April 2014)
“The Tools of Domestic and International Asset Protection,” Collier County Women’s Bar
Association (Naples, Florida; March 2014)
9
“The Tools of Domestic and International Asset Protection,” 2014 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; March
2014)
“The Tools of Domestic and International Asset Protection,” 2013 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois; June
2013)
“The Tools of Domestic and International Asset Protection,” 40
th
Annual Midwest Estate, Tax, and
Business Planning Institute, sponsored by the Indiana Continuing Legal Education Forum
(Indianapolis, Indiana; June 2013)
“Asset Protection for the Family Business Owner,” 32
nd
Annual Kansas City Estate Planning
Symposium (Kansas City, Missouri; April 2013)
“The Tools of Domestic and International Asset Protection,” Investment Management Consultants
Association’s Wealth Management Conference (Chicago, Illinois; March 2013)
“The Tools of International Asset Protection,” American Bar Association (November 2012; e-CLE)
“The Tools of Domestic and International Asset Protection,” 2012 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
November 2012)
“Weathering the Storm: Asset Protection in an Era of Volatility,” New York Life Symposium and
Webcast (New York, New York; October 2012)
“Asset Protection Planning in the Estate Planning Context,” The Tax and Estate Planning Council of
Shreveport (Shreveport, Louisiana; October 2012)
“The Tools of Domestic and International Asset Protection,” 2012 Certified Private Wealth
Designation Program – Learning Objectives, sponsored by a partnership of the University of
Chicago Graduate School of Business and the Investment Management Consultants
Association (Chicago, Illinois; September 2012)
“The Trust Protector: Trust(y) Watchdog or Expensive Exotic Pet?” American Bar Association,
Section of Real Property, Trust and Estate Law (Webinar; August 2012)
“Domestic Asset Protection Planning” and “International Asset Protection Planning,” Investment
Management Consultants Association’s Wealth Management Conference, “The Best of IMCA”
(Atlanta, Georgia; August 2012)
“Domestic Asset Protection Planning” and “International Asset Protection Planning,” 2012 AICPA
Advanced Estate Planning Conference (Las Vegas, Nevada; July 2012)
“The Tools of Domestic and International Asset Protection,” 2012 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
10
Business and the Investment Management Consultants Association (Chicago, Illinois; July
2012)
“Adding Protective Measures to Commonly Utilized Estate and Business Planning Vehicles,” Tulsa
Estate Planning Forum (Tulsa, Oklahoma; May 2012)
“The Tools of Domestic and International Asset Protection,” Investment Management Consultants
Association’s Wealth Management Conference (Chicago, Illinois; March 2012)
“The Tools of Domestic and International Asset Protection,” Investment Management Consultants
Association’s Wealth Management Conference, “The Best of IMCA” (Columbus, Ohio;
January 2012)
“Asset Protection in the Estate Planning Context,” the New York Life Advisor Symposium: Issues of
Interest to Advisors Today (Webinar; November 2011)
“Asset Protection Trust Options” and “Drafting Protection Trusts,” Indiana Continuing Legal
Education Forum (Indianapolis, Indiana; November 2011)
“The Tools of Domestic and International Asset Protection,” the New York Life Insurance Company
University Network (Webinar; October 2011)
“The Tools of Domestic and International Asset Protection,” 2011 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
October 2011)
“Overview of International Estate Planning Issues Affecting U.S. Persons and Non-U.S. Persons with
U.S. Sitused Assets” and “The Tools of Domestic and International Asset Protection,” 2011
AICPA Advanced Estate Planning Conference (Boston, Massachusetts; July 2011)
“Asset Protection Planning in the Estate Planning Context,” 20
th
Annual ALI-ABA Advanced Course
of Study, Estate Planning for the Family Business Owner (Boston, Massachusetts; July 2011)
“Adding Protective Measures to Commonly Utilized Estate and Business Planning Vehicles,” 30
th
Annual Kansas City Estate Planning Symposium (Kansas City, Missouri; May 2011)
“The Tools of Domestic and International Asset Protection,” 2011 AICPA Conference on Tax
Strategies for the High-Income Individual (Las Vegas, Nevada; May 2011)
“The Old Grey Mule Ain’t What He Used to Be – Can Decanting Turn that Mule Into a Racehorse?”
2011 ALI-ABA Advanced Estate Planning Techniques Course (San Francisco, California;
March 2011)
“The Tools of Domestic and International Asset Protection,” Investment Management Consultants
Association’s Wealth Management Conference (San Francisco, California; November 2010)
“Overview of International Estate Planning Issues Affecting U.S. Persons or Non-U.S. Persons with
U.S. Sitused Assets,” Maryland Association of CPAs Advanced Tax Institute (Baltimore,
Maryland; November 2010)
11
“The Background, Tools, and Structures of Domestic and International Asset Protection,” 32
nd
Annual Duke University Estate Planning Conference (Durham, North Carolina; October
2010)
“The Tools of Domestic and International Asset Protection,” 2010 Certified Private Wealth Advisor
Program, sponsored by a partnership of the University of Chicago Graduate School of
Business and the Investment Management Consultants Association (Chicago, Illinois;
September 2010)
“The Tools of Domestic and International Asset Protection,” 2010 Morgan Stanley Smith Barney
Mastery Institute (Huntington Beach, California; July 2010)
“U.S. Tax and Information Reporting for Foreign Trust and Entity Structures” and New and
Proposed Legislative Changes Affecting Taxation and Reporting of Foreign Income, Assets,
Trusts, and Entities,” AICPA Advanced Estate Planning Conference (Washington, D.C.; July
2010)
“Estate Planning Aspects of Asset Protection Planning,” ALI-ABA Estate Planning for the Family
Business Owner Course (Chicago, Illinois; July 2010)
“The Tools of Domestic and International Asset Protection,” 2010 Morgan Stanley Smith Barney
Advanced Institute (Orlando, Florida; May 2010)
“The Tools of Domestic and International Asset Protection with Special Emphasis on the Missouri
and Kansas Statutes,” 29
th
Annual Kansas City Estate Planning Symposium (Overland Park,
Kansas; April 2010)
“The Tools of Domestic and International Asset Protection – A Practical Study,” 2010 Morgan
Stanley Smith Barney Advanced Institute (Phoenix, Arizona; March 2010)
“The Tools of Domestic and International Asset Protection - A Practical Study,” Certified Private
Wealth Advisor Program, sponsored by a partnership of the University of Chicago Graduate
School of Business and the Investment Management Consultants Association (Chicago,
Illinois; March 2010)
“The Tools of Domestic and International Asset Protection - A Practical Study,” Chartered Private
Wealth Advisor Program, sponsored by a partnership of the University of Chicago Graduate
School of Business and the Investment Management Consultants Association (Chicago, Illinois;
October 2009)
“Asset Protection for the Family Business Owner,” ALI-ABA Estate Planning for the Family Business
Owner Course (Santa Fe, New Mexico; July 2009)
“U.S. Tax and Information Reporting for Foreign Trust and Entity Structures,” and “Overview of
International Estate Planning Issues Affecting U.S. Persons or Non-U.S. Persons with U.S.
Sitused Assets,” AICPA Advanced Estate Planning Conference (San Diego, California; July
2009)
“The Tools of Domestic and International Asset Protection, A Practical Study,” North Carolina Bar
Association’s 30th Annual Estate Planning and Fiduciary Law Program (Kiawah Island,
South Carolina; July 2009)
12
“Sophisticated Asset Protection Tools and Techniques Including Offshore Trusts,” 2009 Kansas City
Estate Planning Symposium (Kansas City, Missouri; May 2009)
“The Tools of Domestic and International Asset Protection - A Practical Study,” Chartered Private
Wealth Advisor Program, sponsored by a partnership of the University of Chicago Graduate
School of Business and the Investment Management Consultants Association (Chicago,
Illinois; March 2009)
“Asset Protection Tools and Techniques,” 2008 McGehee Group Annual Advisors Conference (Las
Vegas, Nevada; October 2008)
“Tools of Domestic and International Asset Protection – A Practical Study,” Chartered Private
Wealth Advisor Program, sponsored by a partnership of the University of Chicago Graduate
School of Business and the Investment Management Consultants Association (Chicago,
Illinois; September 2008)
“Foreign Asset Structures – A Primer,” Texas Bar CLE Advanced Family Law Course 2008 (San
Antonio, Texas; August 2008)
“Tools of Domestic and International Asset Protection – A Practical Study,” “Overview of
International Estate Planning Issues Affecting U.S. Persons and Non-U.S. Persons with U.S.
Sitused Assets,” and “International Estate Planning and Asset Protection Q&A,” AICPA
Advanced Estate Planning Conference (Chicago, Illinois; July 2008)
“Asset Protection for the Family Business Owner,” ALI-ABA Estate Planning for the Family Business
Owner Course (Boston, Massachusetts; July 2008)
“Sophisticated Asset Protection Planning Tools and Techniques,” and “Creating a Family Legacy,”
AICPA Advance Estate Planning Conference (Las Vegas, Nevada; May 2008) (Speaker and
Panelist)
“Offshore Trusts,” Massachusetts Continuing Legal Education Program’s Asset Protection Strategies
Seminar (Boston, Massachusetts; March 2008)
“The Tools of Domestic and International Asset Protection – A Practical Study,” Investment
Management Consultants Association’s Chartered Wealth Advisor Education Program, Part l
(Chicago, Illinois; March 2008)
“Primer: Asset Protection Tools in the PPLI Context,” IIR 6th Annual Event: Alternative Investing
Through Life Insurance and Annuities (Miami, Florida; February 2008)
“The Tools of Domestic and International Asset Protection,” The Eighth Annual Ultimate Estate,
Retirement, & Financial Planning Conference (Las Vegas, Nevada; October 2007)
“The Tools of Domestic and International Asset Protection – a Practical Study,” Investment
Management Consultants Association, 2007 Wealth Management Certificate Program, Part
II: Wealth Preservation and Protection (Greenwood Village, Colorado; September 2007)
“Asset Protection” and “Domestic and International Wealth Protection Trusts – A Practical
Implementation Study,” AICPA Advance Estate Planning Conference (Boston,
Massachusetts; July 2007)
13
“The Tools of Domestic and International Asset Protection – A Practical Study,” East Bay Estate
Planning Council (Oakland, California; May 2007)
“The Tools of Domestic and International Asset Protection,” Association for Advanced Life
Underwriting 2007 Annual Meeting (Washington, D.C.; April 2007)
“Current Trends in Offshore Planning,” American Bar Association 2007 Spring Symposia
(Washington, D.C.; April 2007)
“The Tools of Domestic and International Asset Protection,” Queen’s College Annual Estate Planners
Day Conference (Charlotte, North Carolina; March 2007)
“The Tools of Domestic and International Asset Protection – a Practical Study,” Investment
Management Consultants Association, 2007 Wealth Management Certificate Program, Part
II: Wealth Preservation and Protection (Greenwood Village, Colorado; March 2007)
“The Tools of Domestic and International Asset Protection,” Investment Management Consultants
Association, 2006 Wealth Management Certificate Program, Part II: Wealth Preservation
and Protection (Greenwood Village, Colorado; September 2006)
“Asset Protection for Professionals,” and “Current Trends in Offshore Planning,” The 29th Annual
AICPA Advanced Estate Planning Conference (San Diego, California; July 2006)
“Tools of the Asset Protection Trade: A Necessary Component of the Estate Planner’s Toolbox,”
Texas Bar Continuing Legal Education Conference Advanced Estate Planning and Probate
Course (Houston, Texas; June 2006)
“Legal Protection of Assets,” Investment Management Consultants Association, 2006 Wealth
Management Certificate Program, Part II: Wealth Preservation and Protection (Greenwood
Village, Colorado; March 2006)
“Asset Protection: Dead or Alive under the Bankruptcy Abuse Protection and Consumer Protection
Act of 2005?” Massachusetts Continuing Legal Education (Boston, Massachusetts; March
2006)
“The Tools of Domestic and International Asset Protection,” Investment Management Consultants
Association, 2005 Wealth Management Certificate Program, Part III: Wealth Preservation
and Protection (Greenwood Village, Colorado; October 2005)
“Legal Protection of Assets,” Investment Management Consultants Association, 2005 Wealth
Management Certificate Program, Part II: Wealth Preservation and Protection (Greenwood
Village, Colorado; September 2005)
“Asset Protection for Professionals” and “Current Trends in Offshore Planning,” AICPA Advanced
Estate Planning Conference (Toronto, Canada; July 2005)
“The Tools of Domestic and International Asset Protection,” Investment Management Consultants
Association Spring Professional Development Conference (Palm Desert, California; April
2005)
14
“Legal Protection of Assets,” Investment Management Consultants Association, 2005 Wealth
Management Certificate Program, Part II: Wealth Preservation and Protection (Greenwood
Village, Colorado; March 2005)
“Legal Protection of Assets,” Dallas Chapter of the Texas Society of CPAs (Dallas, Texas; December
2004)
“The Tools of Domestic and International Asset Protection,” Investment Management Consultants
Association’s Consultants Conference (Denver, Colorado; October 2004)
“Legal Protection of Assets,” Investment Management Consultants Association’s Consultants
Conference (Chicago, Illinois; September 2004)
“Trusts as Protective Tools,” Advanced Collection Law in Texas (Austin, Texas; September 2004)
“Choosing an Entity or Establishing a Trust with Asset Protection in Mind – A Multijurisdictional
Analysis,” Eugene Estate Planning Council (Eugene, Oregon; August 2004)
“Choosing an Entity or Establishing a Trust with Asset Protection in Mind – A Multijurisdictional
Analysis,” AICPA Advanced Estate Planning Conference (Philadelphia, Pennsylvania; July
2004)
“Special Drafting Considerations for Asset Protection Trusts,” American Bar Association, 15
th
Annual Symposia, Real Property, Probate & Trust Law Section Meeting (Seattle,
Washington; May 2004) (Co-Chair and Speaker)
“Choosing an Entity with Asset Protection in Mind,” Travis County Bar Association Estate Planning
and Probate Section Meeting (Austin, Texas; January 2004)
“Jurisdictional Considerations in Establishing a Protective Trust,” International Bar Association, 9
th
Annual International Wealth Transfer Practice Conference (New York, New York; December
2003)
“Asset Protection for Professionals” and “Current Trends in Offshore Planning,” The 2003 AICPA
Advanced Estate Planning Conference (Scottsdale, Arizona; July 2003)
“Current Trends and Strategies in Asset Protection Planning,” presented in connection with Oxford
Financial Group (Austin, Texas; May 2003)
“Jurisdictional Considerations in Establishing a Protective Trust,” American Bar Association, 14
th
Annual Symposia, Real Property, Probate & Trust Law Section (New York, New York; April
2003)
“Current Trends in Asset Protection and Offshore Planning,” Travis County Bar Association Estate
Planning and Probate Section Meeting (Austin, Texas; November 2002)
“Current Trends in Offshore Planning,” The 2002 AICPA Advanced Estate Planning Conference
(Portland, Oregon; August 2002)
“Asset Protection Planning,” Insurance Distributors International (Bermuda) Ltd. 2002 Conference
(Paget, Bermuda; July 2002)
15
“Complex Estate Planning Techniques for the Ultra High Net Worth Client,” APIC 12
th
Annual
Educational Conference (San Antonio, Texas; May 2002)
“Internal Revenue Code Sections 679 and 684,” American Bar Association Section of Taxation 2002
Midyear Meeting (New Orleans, Louisiana; January 2002)
“Asset Protection: Domestic and Foreign Planning Alternatives,” The 23rd Annual AICPA Advanced
Estate Planning Conference (Boston, Massachusetts; July 2000)
“Asset Protection: Domestic and Foreign Planning Alternatives,” American Bar Association Section
of Real Property, Probate and Trust Law Annual Meeting 2000 (New York, New York; July
2000)
“Asset Protection Planning,” Investment Management Consultants Association’s Consultants
Conference (Dallas, Texas; February 2000)
“Wealth Preservation: Domestic and Foreign Planning Alternatives,” North Texas Estate Planning
Council (Plano, Texas; 1999)
“Offshore Trusts - Asset Protection,” The 11th Annual Probate and Estate Planning Seminar, Travis
County Bar Association Probate and Estate Planning Section (Austin, Texas; February 1997)
Contact Information
E-mail: emorgan@emalegal.com
Austin: 512.675.4510
Fax: 512.370.2751
