KJMLAW Partners, PLC founding partner Kevin J. Moore will make his first appearance as a speaker at the 52nd Annual Notre Dame Tax & Estate Planning Institute, one of the nation’s leading educational programs for tax and estate planning professionals. The Institute will take place October 28–30, 2026, on the campus of the University of Notre Dame in South Bend, Indiana.

Kevin will present on Internal Revenue Code Sections 2036 and 2038, with a focus on trust drafting, avoiding the application of these provisions, and addressing existing trusts that raise concerns under these estate tax rules.

His participation at the Institute reflects his longstanding focus on sophisticated estate planning, trust planning, and tax matters and provides an opportunity to share his experience with estate planning professionals from across the country.

Kevin Moore’s Notre Dame Presentation on Sections 2036 and 2038

Kevin’s session, “Anatomy of Sections 2036 and 2038: Drafting to Avoid Their Application and Correcting Trusts That Cause These Sections to Apply,” will examine important considerations for practitioners working with trusts and estate tax planning.

Session: 12A
Date: Friday, October 30, 2026
Time: 11:45 a.m.–12:45 p.m.
Speaker: Kevin J. Moore, Founding Partner, KJMLAW Partners, PLC
Location: University of Notre Dame, South Bend, Indiana

The session will address both sides of the trust-planning equation: drafting with Sections 2036 and 2038 in mind and identifying potential issues in existing trusts that may require attention.

For practitioners advising clients on estate planning and trusts, these considerations can be particularly important when developing and reviewing sophisticated estate planning structures.

A Focus on Trust Drafting and Estate Tax Planning

Trust drafting is an important component of comprehensive estate planning, particularly when an estate plan involves sophisticated tax planning considerations. The language and structure of a trust can have significant implications for how an estate plan operates and how it is administered over time.

Kevin’s Notre Dame presentation will focus specifically on the intersection of trust drafting and estate tax planning, examining Sections 2036 and 2038 and the considerations practitioners should keep in mind when drafting or reviewing trusts.

The presentation also recognizes an important reality of estate planning: planning does not necessarily end when a trust is signed. Existing trusts may need to be reviewed as circumstances change or when questions arise regarding provisions that could affect the intended operation of the estate plan.

Kevin will share practical perspectives drawn from his work in trust and estate planning, giving fellow practitioners an opportunity to consider these issues in the context of their own client matters.

Kevin J. Moore’s Estate Planning and Tax Planning Experience

As a founding partner of KJMLAW Partners, PLC, Kevin J. Moore advises clients on sophisticated estate planning and tax matters, including planning involving trusts and the transfer of wealth.

His practice reflects the increasingly interconnected nature of estate planning, trust administration, estate tax planning, and wealth transfer planning. His work with clients and fellow practitioners informs his approach to addressing complex planning considerations and communicating practical strategies.

The Notre Dame Tax & Estate Planning Institute provides Kevin with an opportunity to bring that experience to an audience of tax and estate planning professionals from across the country.

About the Notre Dame Tax & Estate Planning Institute

The 52nd Annual Notre Dame Tax & Estate Planning Institute will be held October 28–30, 2026, in an in-person format at the University of Notre Dame.

The Institute brings together professionals working in tax and estate planning for three days of educational programming focused on issues affecting practitioners and their clients. The 2026 program will be held at Notre Dame’s conference facilities centered around the historic Morris Inn.

Kevin’s presentation will take place on the final day of the Institute, Friday, October 30.

Frequently Asked Questions

When is Kevin J. Moore speaking at the Notre Dame Tax & Estate Planning Institute?

Kevin J. Moore will speak on Friday, October 30, 2026, from 11:45 a.m. to 12:45 p.m. His presentation is Session 12A at the 52nd Annual Notre Dame Tax & Estate Planning Institute.

What is Kevin Moore presenting on at Notre Dame?

Kevin will present “Anatomy of Sections 2036 and 2038: Drafting to Avoid Their Application and Correcting Trusts That Cause These Sections to Apply.” The session focuses on trust drafting, estate tax planning, and considerations involved in reviewing and addressing existing trusts.

What are Sections 2036 and 2038?

Sections 2036 and 2038 are provisions of the Internal Revenue Code that are relevant to federal estate tax planning and the treatment of certain interests and powers associated with property transferred during life. Kevin’s Notre Dame presentation will examine these provisions in the context of trust drafting and existing trust planning.

Why are Sections 2036 and 2038 relevant to trust planning?

Sections 2036 and 2038 can be important considerations when attorneys draft and review trusts as part of an estate plan. Kevin’s presentation will explore drafting considerations designed to avoid the application of these provisions and approaches to addressing existing trusts that may implicate them.

What is the Notre Dame Tax & Estate Planning Institute?

The Notre Dame Tax & Estate Planning Institute is an annual educational program bringing together professionals in tax and estate planning. The 52nd Annual Institute will be held October 28–30, 2026, at the University of Notre Dame.

Who is Kevin J. Moore?

Kevin J. Moore is a founding partner of KJMLAW Partners, PLC whose practice includes estate planning, trust planning, and tax matters. He advises clients on sophisticated estate and wealth transfer planning and regularly shares his experience and perspective with other professionals in the field.

Join Kevin at Notre Dame

KJMLAW Partners, PLC is proud to see founding partner Kevin J. Moore take the stage at the 52nd Annual Notre Dame Tax & Estate Planning Institute for the first time.

We look forward to seeing colleagues and fellow practitioners at Session 12A on October 30 as Kevin addresses the important intersection of Sections 2036 and 2038, trust drafting, and estate tax planning.