9th Annual Fall Forum
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Fall Forum 2025 – October 9 & 10
Sponsors
We would like to thank all of our sponsors! Without all of them, this event would not be possible. Thank you so much for all your contributions to this special event!
Diamond Sponsor
Platinum Sponsors
Gold Sponsors
Below is the agenda for each day of our Fall Forum, 2025. We look forward to seeing you there! The link to the presentation materials will be sent to registered participants.
7:45 - 8:15 AM
Breakfast & Registration
8:15 - 9:45 AM
2025 Federal Tax Updates | Sam Donaldson
Stay up to date with this informative and entertaining recap of the big cases, rulings, regulations, and (maybe even) legislation since last year’s Fall Forum in the area of federal income, estate, and gift taxes. Specific topics to be addressed will depend on recent developments but will likely include options for distributing assets from QTIP trusts and the special basis reporting rules applicable to trustees.
9:50 - 10:40 AM
Planning with Community Property Trusts, Special Spousal Trusts, and Directed Trusts | Stefan Szwarc
Attorney Stefan Szwarc will discuss specialized trust and wealth planning strategies to develop tailored client solutions.
10:40 - 10:55 AM
Morning Break
10:55 - 11:40 AM
Recent Developments in U.S. International Tax & “Foreign“ [Including South Dakota] Trusts | Patrick W. Martin & Daniel C. Silva
International Tax Attorney Patrick W. Martin (Fellow of ACTEC and the American College of Tax Counsel) will provide current updates on international tax issues linked to foreign trusts. He will discuss important cases, PLR requests he has filed, and new Treasury regulations. He and Mr. Daniel C. Silva will discuss U.S. federal government activity in the area. Mr. Silva is an authority on Financial Crimes. During his decade at the U.S. Attorney’s Office, Mr. Silva built a financial crimes task force that targeted international money laundering, all kinds of fraud (wire, securities, tax, and bank), anti-money laundering (“AML”) violations, and asset forfeiture matters. They co-authored, the article Fighting FATCA Tax Fraud Through Cross-Agency Enforcement, that focuses on how trusts are used and abused to commit tax, wire fraud and money laundering through U.S. financial institutions.
11:45 AM - 12:15 PM
2025 South Dakota Trust Law & Governor's Trust Task Force Updates | Jennifer Bunkers & Patrick Goetzinger
Jennifer Bunkers and Patrick Goetzinger will discuss recent South Dakota legislative and case law developments including a report on the work of the Governor’s Trust Task Force.
12:15 - 12:30 PM
Annual Meeting of the SDTA | Jennifer Bunkers, SDTA Board Member
12:30 PM
Closing Remarks
Presented by the South Dakota Trust Association