Taxation, Probate & Trust Law Section

*Materials from Section Meetings will now be available on Tradewing. Please click on the Tradewing ListServe tab above if you need further assistance.

• June 10, 2025 – Agenda
• February 11, 2025 – Agenda
• April 9, 2024 – Agenda | Materials
• February 13, 2024 – Agenda | Materials
• August 10, 2023 – Material (Idaho Tax Practitioner Meeting)
• April 11, 2023 – Agenda | Material
• February 14, 2023 – Agenda | Material
• May 2, 2022 – Material

For archived materials, please contact Colleen Austin.

For archived materials, please contact Colleen Austin.

• June/July 2024
• August 2012
• August 2009

To access the full archive of online Advocate issues, visit our Advocate page and click the “Online Archive” button, then search for the issue you’re looking for.

The following courses were sponsored by the Taxation, Probate & Trust Law Section. They are available to watch on-demand (self-study) with 24/7 availability so you can easily view programs whenever and wherever it is convenient. Click on the course title to see the description of the course and the cost.

• 2025 Estate Planning Conference – 9.75 CLE credits including 1.5 Ethics credits – October 2, 2025
• 2024 Estate Planning Conference – 12.5 CLE credits of which 2.0 is Ethics – September 26, 2024
• 2023 Estate Planning Conference – 10.75 CLE credits – September 27, 2023
• 8th Annual Estate Planning Basics – 3.0 CLE credits of which 0.5 is Ethics – May 19, 2023
• 2022 Estate Planning Conference – 9.5 CLE credits of which 1.5 is Ethics – September 23, 2022
• 7th Annual Estate Planning Basics – 1.5 CLE credits of which 0.75 is Ethics – May 20, 2022
• 2021 Annual Estate Planning Conference – 9.25 CLE credits of which 0.5 is Ethics – September 23, 2021

If you are a member of the Taxation, Probate & Trust Law Section, you may elect to participate in our listserv. We welcome you to this helpful service, by and for our members!

• Within 30 days of becoming a Section member, your email address will be added to the listserv. You will need to activate your account; click here for a step-by-step guide to activating your account.
• To make the transition to our new provider easier, we have archived the emails from the former provider from the past two year.  If you want to search those archives, please click here for an instruction sheet.  This instruction sheet is also accessible under the Resources tab in the new platform.
• If you do not wish to participate in the listserv, you may click “Opt out of all emails” in your account settings; click here for a guide. You may also contact Colleen Austin with any questions.

The Taxation, Probate & Trust Law Section has published many form books and guides over the years to help attorneys practicing in the area.  They also offer presentation materials from the Annual Estate Planning Conference. Publications are available on USB Thumb Drive (PDF format).

To access ALL available publications that are available from the Idaho State Bar and Idaho Law Foundation click HERE.

Free publications:

Basic Estate Planning

Living Trusts

Guardianship & Conservatorship

To purchase a publication click here.

Below are the publications available for this Section:

• 12-17 – ID Probate & Estate Admin Forms 2004 – USB (TAX Section Members) – $195
• 12-19 – ID Probate & Estate Admin Forms 2004 – USB (Non Member- TAX Section) – $240
• 11-21 – 2011 Handling Your First or Next Probate Case – $10
• 12-12 – 2012 Annual Advanced Estate Planning – $20
• 13-10 – 2013 Annual Advanced Estate Planning – $20
• 14-06 – 2014 Annual Advanced Estate Planning – $20
• 15-12 – 2015 Annual Estate Planning Conference – $20
• 16-07 – 2016 Annual Estate Planning Conference – $20
• 17-10 – 2017 Annual Estate Planning Conference – $20
• 19-45 – 2019 Annual Estate Planning Conference – $20

The Taxation, Probate & Trust Law Section is pleased to announce a new working relationship with Trust & Estates Magazine. T&E has provided the link below for members that are interested in a discount subscription to their journal. Current subscribers will be able to take advantage of the discount rate upon the expiration of their current subscription. For a discount subscription, select: T&E Discount Subscription

• 2011 Filing Season Letter – Idaho
• IRS Updates – August 2011
• Idaho Statutory Form Power of Attorney
• Ted Spangler’s Interview: State Tax Notes
• IRS Notice – Automatic Revocation of Exemption List
• Memorandum Decision and Order – March 16, 2011

• Idaho IRS Telephone Directory for Practitioners 2012
• Internal Revenue Service IR-2011-33
• Analyzing the 2010 Election Not to Incur the Federal Estate Tax
• Form 656 Booklet Offers in Compromise 2011
• Form 656-Booklet Offers in Compromise 2011 – Feedback Matrix
• 2011 Stakeholder Liaison Filing Season Letter
• IRS Updates and News ReleasesPractitioner Liaison Meeting Minutes – November 4, 2009
• Annual Meeting of the National Association of State Bar Tax Sections – 2009 Report

New Medical Directive Act

Idaho’s new Medical Directive Act, Idaho Code § 39-4510, takes effect July 1, 2023. There is no longer a mandatory form. Instead there are a limited number of mandatory elements, factual information to be able to register at H&W Registry, and rest is optional. List of suggested optional elements in the statute.

Bob Aldridge has been kind enough to share the form that he has prepared for the new directive along with a lengthy Information For Health Agent form that the client completes. Many of the optional elements are covered in this form and it can be attached to the Directive when registered.

There will be an optional fill in the blank form on the Idaho Department of Health and Welfare’s and work is being done to the have that up soon.

Please keep in mind that these forms are intended to be guidance and not affirmative legal advice for attorneys or their clients.

Forms

Below are links to the two documents in various formats and an explanation document.

Overview & Explanation Document

PDF Versions of Documents

Information for Health Care Agent in PDF

Idaho Advance Care Planning Document “Health Care Directive – Idaho Code § 39-4510″ in PDF

Word Versions of Documents – Documents will automatically download when clicked and will not be visible on the web browser. Please go to your computer’s “downloads” folder to open and view.

Past Chairs of the Tax, Probate and Law Section

2025 – Nicholas S. Marshall

2024 – Aaron D. Roepke

2023 – David C. Cooper

2022 – D. “Dave” K.  Bagley, II

2021 – Paul B. Burris

2020 – Ty Ketlinski

2019 – Charles E. Cather, III

2018 – Robert J. Green

2017 – Chelsea Kidney

2016 – Eric Olsen

2015 – Kimmer Callahan

2014 – Natasha Hazlett

2013 – Christopher J. Moore

2012 – D. James Manning

2011 – Ron Caron

2010 – Mark C. McBride

2009—John McGown

2008—David Turner

2007—Joe Kozlowski

2006 – Rob Thomas

2005 – Greg Powers

2004 – Nick Marshall

2003 – Michelle Finch

2002 – Robert Wreggelsworth

2001 – Sandra Clapp

2000 – Robert Cummings

1999 – James Kaufman

1998 – Stephen Pruss

1997 – Gregory Vietz

1996 – Allan Bosch

1995 – Melville W. Fisher II

1994 – Robert Aldridge

1993 – T. Steve Joyce

1992 – Steven Alkire

1991 – Joseph Uberuaga II

1990 – Robert Erickson