afhe’s mission is to be the leading resource for the on-going advancement, collaboration and education of practicing attorneys and other professionals who provide intra-disciplinary counsel to family-held enterprises.

The Leading Source of Intra-Disciplinary Counsel

"The afhe annual conference consistently provides the most relevant, quality programs of any event I've been to. I'd attend even if there was no CLE credit offered." --|-- "Programing was wonderful. Disappointed a few years ago about programing has really been upgraded. Will attend more often." --|-- "The meeting gets to the issues that are at the heart of good service to the family enterprises we serve." --|-- "The only way to understand value of a afhe conference is to attend and then look back a year later and see how it has changed your awareness and your professional engagements." --|-- "afhe continues to provide excellent educational and networking opportunities." --|-- "afhe continues to be my favorite conference and professional networking event." --|-- "Best content ever, great speakers" --|-- "Maybe the best afhe conference so far. Very substantive all the way across." --|-- "afhe has a unique conference focusing on great family business ideas." --|-- "Every year afhe conferences get better and better. I highly recommend attending afhe's conference if you have an interest in a collaborative, multidisciplinary approach relating to family enterprises." --|-- "This year's afhe conference was outstanding again. The depth of experience and practical steps learned from afhe's conference is unmatched. The true sense of openly sharing, collaboration and welcoming atmosphere is better than so many other conferences."


On Wednesday, April 6, the Department of Labor released the final version of its highly anticipated “fiduciary rule.” The final rule is the culmination of six years of study, commentary and revisions after the rule was initially proposed in October of 2010 (later withdrawn) and released again on April 20, 2015. The essence of the rule—to subject more advisers of employee benefit plan participants to the fiduciary standards of ERISA—remains unchanged from the 2015 proposal, but the Department of Labor made several key concessions to ease the burden on advisers.

More information is located HERE (PDF)

Shoemaker: A Personal Experience

This is a tale of a shoemaker who was so busy making everyone else's shoes that he forgot about his own. We all have plenty of time to get to the "paperwork" of our estate planning done, right?

Click here to view this Article - (PDF 381k)

Submitted by Dan Rupar Chair, Trust & Estates Practice Group


Due Diligence When Gifting Family Business Interests
(& Understanding Buying Habits)

We are all guilty of the same poor buying habits when walking into a supermarket resulting in some not- so nutritious purchases. Researchers know these bad habits. And of course, so do the supermarkets who are sell- ing us their products. For instance, although most of us know what we want to buy even before we enter those slid- ing doors we often walk out with other purchases-some of which we prob- ably don’t need at home. Here’s why: unless you are laser like in knowing what you want to purchase it is very easy to get distracted with all the other items at your fingertips. For instance, the most expensive items to be found are at eye level, commonly purchased items are found in the middle of any aisle-walk a further distance and you go past more products to buy; and of course those products at the check-out counters are there for a reason-they might not be good for your health but they register a lot of sales! And hard to believe, but retailers even know that left to their own devices shoppers tend to veer to their right as they shop!

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Submitted by Roy P. Kozupsky, Esq. & Dr. G Scott Budge


Considerations for Family or Closely-held Business Clients

Those who practice in the areas of estate planning have no doubt heard of the significant transfer of wealth that will occur over approximately the next 50 years. A significant portion of that wealth transfer will include the transfer of family businesses.

Click here to view this Article - (PDF 57k)

Submitted by Mark E. Kellogg, J.D., CPA

Fraser Trebilcock



Working with Dad: 13 Rules for Success

Working with your Dad in a family business can be the best decision you have ever made or the worst experience of your life.
“For a successful relationship, both parties need to put their egos aside and think about what’s best for the company.”
For me, it was the best experience of my life.  It gave me knowledge, experience and the chance to spend quality time with my Dad.

Click here to view this Article - (PDF 183k)

Submitted by Larry Putterman



Rethinking Estate Planning

Much research in the legal industry has focused on the question of what factors contribute or impede not only the transfer of wealth but also the sustainability of families and their business enterprises. While attorneys have written extensively about the confiscatory nature of the estate tax system, the tax code in not the only culprit..

Click here to view this Article - (PDF 614k)

Submitted by Roy P. Kozupsky, Partner

Smith, Gambrell & Russell, LLP



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