Bradley J. Frigon

About Bradley J. Frigon

BRADLEY J. FRIGON, JD, LLM (Tax), CELA, CAP
EDUCATIONÿ
University of Denver, Denver, Colorado, Master of Law in Taxation (LLM), 1982ÿ
Washburn University School of Law, Topeka, Kansas, Juris Doctor (JD), 1981ÿ
University of Kansas, Lawrence, Kansas, Bachelor of Arts (BA), 1978ÿ
EXERIENCEÿ
Owner of Law Offices of Bradley J. Frigon, LLC, 2001 to present.ÿ
Adjunct Professor of Law, Stetson University College of Law in the Masters of Elder Lawÿ
Program, 2010 to present.ÿ
National Advisory Board Member and Co-Content Editor for the Special Needs Planning Modules,ÿ
ElderCounsel, 2012 to 2017.ÿ
Visiting Professor, University of Colorado-Boulder, School of Law, Elder Law Program.ÿ
AREAS OF PRACTICEÿ
Trust and estate matters, including probate, trust administration and probate litigation, guardianÿ
and conservator matters, wills and trusts, elder law advice including protecting your assets fromÿ
long term care and nursing home costs and special needs planning. Nationally recognized forÿ
expertise in special needs planning and tax matters. Consulting services provided to attorneys andÿ
other professionals on public benefit and tax issues related to personal injury settlements includingÿ
Medicare set asides, first party special needs trusts, Medicare claims, Medicaid liens and Qualifiedÿ
Settlement Funds.ÿ
EXPERT WITNESSÿ
Dunlap vs, T.A.W., Inc, Case No.CIV. 08-385-D, United States District Court, Western Districtÿ
Oklahoma.
In the Matter of the Trusts Created by the Will of Dodds L. Buchanan, 05 PR 625, Boulder Countyÿ
District Court.ÿ
Peter H. Blair, Debtor. 15-15008-TBM, U.S. Bankruptcy Court for the District of Colorado.ÿ
Verebelyi v. Verebelyi, 16 DR 371, Douglas County District Court.ÿ
- 2 -
PROFESSIONAL AFFILIATIONSÿ
Past President, National Academy of Elder Law Attorneys, 2015-present.ÿ
President, National Academy of Elder Law Attorneys, 2014-2015.ÿ
President-Elect, National Academy of Elder Law Attorneys, 2013-2014.ÿ
Treasurer, National Academy of Elder Law Attorneys, 2011-2012.
Secretary, National Academy of Elder Law Attorneys, 2010-2011.ÿ
Board of Directors National Academy of Elder Law Attorneys, 2006 to 2016.ÿ
Fellow, National Academy of Elder Law Attorneys.ÿ
Fellow, American College of Trust and Estate Counsel.ÿ
Colorado Bar Association.ÿ
Kansas Bar Association.ÿ
Wyoming Bar Association.ÿ
Arapahoe County Bar Association.ÿ
Special Needs Alliance.ÿ
True Link Financial Services Investment Committee member.ÿ
Treasurer, Special Needs Alliance, 2010, 2011, 2012, 2013.ÿ
Board of Directors, Special Needs Alliance, March 2009 to 2013.ÿ
Uniform Law Commission, Decanting Committee, 2013.ÿ
Fee Dispute Resolution Committee, Kansas Bar Association.ÿ
Special Counsel to Colorado Fund for People with Disabilities, 2018 to Present.ÿ
Board of Directors, Colorado Fund for People with Disabilities, 2010 to 2018.
Appointed by Governor to Colorado Advisory Council for People with Disabilities, 2010-2011ÿ
PROFESSIONAL RATINGS
SuperLawyer, 2012 to Present.ÿ
Martindale Hubbell, rated AV Preeminent 5.0 out of 5.0.ÿ
Avvo rated ?10? for superb professional conduct and experiences.ÿ
STATE LICENSESÿ
State of Colorado, Attorney registration number 27883ÿ
State of Kansas, Supreme Court Registration number 11032
State of Wyoming, Attorney registration number 7-5428
CERTIFICATIONS
Certified Elder Law Attorney (CELA) by the National Elder Law Foundation
Council of Advance Practitioners (CAP), National Academy of Elder Law Attorneysÿ
Fellow, National Academy of Elder Law Attorneysÿ
- 3 -ÿ
PUBLICATIONSÿ
ABLE Across the Board, by Bradley J. Frigon and Megan Brand, Council Notes (Fall 2018).ÿ
When the Power of Attorney Lack Power, by Bradley J. Frigon, Wall Street Journal (May 2016).ÿ
MAGI and its Importance for Special Needs Clients, by Bradley J. Frigon, The Elderlaw Reportÿ
(Aspen Publishers 2015).ÿ
Fundamentals of Special Needs Trusts, by Stuart D. Zimring, Rebecca C. Morgan and Bradley J.ÿ
Frigon (Matthew Bender, 2012 through Present).
Colorado Personal Injury Practice - Torts and Insurance, Appendix 1 Taxation of Damages, byÿ
Bradley J. Frigon (West Publishing, 2012).
2011 Elder Law in Colorado 4th Edition, June 2011, Managing Editors John C. Campbell and D.ÿ
Wayne Stewart. CBA-CLE Books. Contributing author Bradley J. Frigon.
Which Special Needs Trust, When and Why?, Bradley J. Frigon and W. Eric Kuhn, NAELAÿ
Journal, 2009, vol. 5, number 1.ÿ
Special Needs Trusts and Individual Retirement Accounts, Elder Law Advisor, June 2007.ÿ
Amendments to Medicare Secondary Payer Statute: Broader Authority for Government Recovery,ÿ
New Case Limits Government Recovery under the Medicare Secondary Payer Statute, NAELA EBulletin, March 4, 2003.
Tax Basis Rules, Elder Advisor, The Journal of Elder Law and Post-Retirement Planning,ÿ
Marquette University Law School, Spring 2003.
Tax Rules Relating to the Sale of a Principal Residence, Elder?s Advisor, The Journal of Elderÿ
Law and Post-Retirement Planning, Marquette University Law School, Spring 2002.
New Proposed Regulations on Sale of Principal Residence, NAELA News, April 2001.ÿ
Taxation of Disability Trusts, Research Institute of America, Practice Alert, June 1998.ÿ
SEMINARS AND PRESENTATIONSÿ
?PSNT Tax Issues,? Taxation of PI Awards,? and ?What We Need to Know About Taxes andÿ
Pooled Trusts,? Stetson's National Conference on Special Needs Planning and Special Needsÿ
Trusts, October 2021.ÿ
- 4 -ÿ
?Special Needs Trusts and Taxation Issues,? and ?Special Needs Trust Beneficiaries and theÿ
SECURE Act Implications,? Elder Law Institute 2021, Pennsylvania Bar Institute, July 2021.ÿ
"Public Benefits Taxes and Special Needs Trusts," Domestic Relations and Probate Institute,ÿ
June 2021.ÿ
"Special Needs Trusts and the Secure Act," Colorado Bar Association, May 2021.ÿ
?Settlement Planning Case Studies,? Academy of Special Needs Planners, April 2021.ÿ
"Strategic Trusts for Elderly and Disabled Clients," Pennsylvania Elder Law Institute, Aprilÿ
2021.ÿ
"Distribution Provisions for 1st and 3rd Party Trusts," Special Needs Alliance Spring Meeting,ÿ
April 2021.ÿ
"Trust Termination Issues"; "Pooled Trust Question and Answer Session"; "The Good, The Badÿ
and The Unknown of Using ABLE Accounts," Special Needs Trusts- The National Conference,ÿ
October 2020.ÿ
?Elder Law Basics,? Colorado Bar Association, July, 2020.ÿ
"Working Through the Problems," "Taxation of Investment Income including Capital Gains andÿ
Qualified Dividends," and "Third Party Special Needs Trust FAQs," 2019 Special Needs Trusts -ÿ
The National Conference, October 2019.ÿ
"Hot Topics in Medicaid," Colorado Bar Elder Law Retreat, August 2019.ÿ
"Basic Estate Planning and Fundamentals of Estate Administration," Colorado Bar Elder Lawÿ
Basics, July 2019.ÿ
"Which Special Needs Trust When and Why?" Wyoming Estate Planning/Elder Law Section,ÿ
July 2019.ÿ
"Special Needs Trusts Tax Issues," Pennsylvania Elder Law Institute, July 2019.ÿ
"Which Special Needs Trust When and Why?" Domestic Relations and Probate Institute, Juneÿ
2019.ÿ
"Irrevocable Life Insurance Trusts," NAELA Annual Meeting, May 2019.ÿ
Question and Answer Workshop, MitoAction Advocacy Workshop, April 2019.ÿ
ÿ?Approval of Minor?s Settlements,? El Paso Probate and Trust Section, March 2019.ÿ
- 5 -ÿ
?Estate Planning 101: What You Need to Know About the Tax Cuts and Jobs Act,? ABA Webinar,ÿ
December 2018.ÿ
?New Tax Law on Pass Through Entities,? Colorado Fund for People with Disabilities, Decemberÿ
2018.ÿ
?New Tax Law on Pass Through Entities,? NAELA Summit, November 2018.ÿ
ÿ?The Impact of Tax Cuts and Jobs Act on Special Needs Trusts,? and ? Tax Reform and Year Endÿ
Tax Planning for Self-Settled and Third Party Trusts.? 2018 Special Needs Trusts-The Nationalÿ
Conference, October 2018.ÿ
?ABLE Across the Board,? Colorado Bar Association, Trust and Estate Section, October 2018.ÿ
?How to Put Your Legal Affairs in Order? Lutheran Church of the Missouri Synod Foundation,ÿ
September 2018.ÿ
?Which Special Needs Trust, When and Why?? AMG National Bank, June 2018.ÿ
ÿ?Grantor Trust Malfunctions and Fixes,? NBI, June 2018.ÿ
?Which Special Needs Trust, When and Why?? El Paso Probate and Trust Section, March 2018.ÿ
?Approval of Minor?s Settlements? and Government Benefits Planning: What You Should Know,?ÿ
Society of Settlement Planners, March 2018.ÿ
?Which SNT, When and Why?? ABA Webinar, November 2017.ÿ
?Trust Income, Trust Expenses and Calculating Distributable Net Income,? and ?Saving Incomeÿ
Taxes with Qualified Disability Trust,? 2017 Special Needs Trusts-The National Conference,ÿ
October 2017.ÿ
?The ABLE Act,? Colorado Bar Estate Law Retreat, August 2017.ÿ
?The Key to Solid Power of Attorney Documents,? Certified Senior Advisors Leaders Network,ÿ
June 2017.ÿ
ÿ?The ABLE Act,? Colorado Bar Estate Planning Retreat, June 2017.ÿ
?IRA Trust Planning from a Practical Perspective,? South Dakota Estate Planning Council, Mayÿ
2017.ÿ
?What is Elder Law and Special Needs Planning,? Certified Senior Advisors Leaders Network,ÿ
March 2017.ÿ
- 6 -ÿ
?Wills, Trusts, Guardianships,? Estes Park Senior Center, February 2017.ÿ
?Defining Income? and ?SNT as an Employer ? Tax Issues,? 2016 Special Needs Trusts-Theÿ
National Conference, October 2016.ÿ
?Trust as a Beneficiary of an IRA? and ?Legislative Update and Future of ElderLaw,? Michiganÿ
2016 Fall Elder Law and Disability Rights Conference, October 2016.ÿ
?Using the MSA Option for Special Needs Trusts,? ElderCounsel webinar, August 2016.ÿ
?Estate Planning and Administration,? Colorado Bar Elder Law Basics CLE, June 2016.ÿ
?5 Tips to Creating a Multi-State Practice,? NAELA webinar, June 2016.ÿ
?SNTs as Beneficiaries of IRAs,? NAELA podcast, February 2016.ÿ
?Taxation of SNTs ? Plain and Simple,? University of Texas 12th Annual Changes and Trendsÿ
Affecting Special Needs Trusts, February 2016.ÿ
?Trust Planning for Individuals with Disabilities or on Public Benefits,? Estate Planning Council,ÿ
November 2015.ÿ
?IRA/Qualified Plans/Pensions with Special Needs Trusts as Beneficiary,? and ?ABLE Act,? 2015ÿ
Special Needs Trusts-The National Conference, October 2015.ÿ
?National Academy of Elder Law Attorneys Public Policy Update,? 2015 Elder Law Retreat,ÿ
August 2015.ÿ
?Estate Planning and Administration,? Colorado Bar Elder Law Basics CLE, July 2015.ÿ
?Creating a Tax Wise Investment Portfolio for a Third Party Special Needs Trust,? Webinar,ÿ
https://www.youtube.com/watch?v=LzL4gpygV-8, July 2015.ÿ
?Strategic Trusts for Elderly-Disabled Clients,? Colorado Bar Association, April 2015.ÿ
?How to Leave an IRA-Qualified Plan to a SNT,? and ?Medicare Set Aside Update,? WisPACTÿ
Pool Trust of Wisconsin and Wisconsin Bar Association CLE Meeting, March 2015.ÿ
?To Stretch or Not to Stretch IRA Planning for Owners and Beneficiaries,? 2015 NAELA Summit,ÿ
January 2015.ÿ
?Overview of IRA and Retirement Plans,? 2015 NAELA Advanced Elder Law Review Program,ÿ
January 2015.
?Self-Settled Special Needs Trust,? ElderCounsel Draft Camp, December 2014.ÿ
- 7 -ÿ
?Legal Planning for Carepartners and People with MS?, National Multiple Sclerosis Societyÿ
webinar, November 2014.ÿ
?It?s All About the MAGI Under the Affordable Care Act,? ?How Do You Leave an IRA/Qualifiedÿ
Plan to a SNT?,? and ?Taxation of SNTs - Plain and Simple,? 2014 Special Needs Trusts-Theÿ
National Conference, October 2014.ÿ
?Special Needs Planning on the Ground Floor,? ElderCounsel National Symposium Planning forÿ
the Generations, July 2014.ÿ
NeuroMatters: The Brink of Alzheimer?s Radio Show with Dr. Sam Brinkman, Ph.D., Juneÿ
2014.
?Overview of IRA-Retirement Plans,? NAELA Advanced Elder Law Review, May 2014.
?Investment & Tax Strategies for Special Needs Trust,? Steve Dale Webinar, May 2014.ÿ
?Special Needs Trusts Tax Issues,? Academy of Special Needs Planners, March 2014.
"Special Needs Trusts Tax Issues," NAELA Webinar, January 2014.ÿ
?Special Needs Trusts Tax Issues,? Washington State Bar Association, November 2013.
?Complex Planning with IRA?s,? NAELA Advanced Elder Law Review, November 2013.ÿ
?Understanding Medicare Set Aside Trusts? and ?Understanding Medicare Set Aside Trusts -
Drafting a Medicare Set Aside Subtrust into a First Party Special Needs Trust? ElderCounselÿ
Webinar, October 2013.ÿ
?How Do You Leave an IRA/Qualified Plan to a SNT?,? Pre-Conference: The Tax Intensive, andÿ
?MSA, Liens and the Ahlborn Progeny-What Attorneys and Trustees Need to Know,? 2013ÿ
Special Needs Trusts-The National Conference, October 2013.ÿ
"Top 5 Practice Tips for the Special Needs Practitioner," ElderCounsel National Symposiumÿ
Planning for the Generations, July 2013.ÿ
?Special Needs Trust Planning? and Tax Panel Discussion, Pennsylvania Association of Elder Lawÿ
Attorneys, February 2013.ÿ
?Special Needs Trusts and Qualified Retirement Accounts - What You Need to Know to Maximizeÿ
Your Benefits? ElderCounsel Webinar, January 2013.ÿ
?Roles of an Elder Law Attorney in the Case,? Washington State Bar Association, November 2012.ÿ
- 8 -ÿ
"How to Leave Retirement Benefits to a Trust," NAELA Advanced Elder Law Review, Novemberÿ
2012.ÿ
"Taxations of Special Needs Trusts? and ?Medicare Set Aside Update and Medicare Secondaryÿ
Payer Law Update," 2012 Special Needs Trusts - The National Conference, October 2012.ÿ
"Medicare Set Aside Trusts," ElderCounsel National Symposium Planning for the Generations,ÿ
July 2012.ÿ
?Drafting and Using the Special Needs Trust," Washington State Bar Association - Credit Legalÿ
Education, WSBA-CLE Conference Center, November 2011.
"Employment and Retirement," National Aging and Law Institute, NAELA Advanced Elder Lawÿ
Bootcamp, November 2011.
"Taxation of SNT's," and "Drafting a Medicare Set Aside Sub Trust into a SNT." 2011 Specialÿ
Needs Trusts, The National Conference, October 2011.ÿ
?How to Develop and Implement a Financial Plan for Trustees,? 2010 Special Needs Trustÿ
National Conference, October 2010.ÿ
?Tax Issues Related to Special Needs Trusts,? presented to Tampa Bay Estate Planning Council,ÿ
October 2010.ÿ
?Medicare?s Interest in a Personal Injury Settlement: What Every Elder Law Attorney Needs toÿ
Know About Medicare Set Aside Requirements and Medicare Secondary Payer Rules,? Coloradoÿ
Bar Association, August 2010.ÿ
?Advanced Tax Planning with Special Needs Trust?, NAELA Annual Program, May 2010.ÿ
?Retirement Planning?, Advanced Elder Law Review Course, May 2010.ÿ
?Strategic Trusts for Elderly and Disabled Clients?, Colorado Bar Association, March 2010.ÿ
?Special Needs Planning for Wealthy Families?, Wealth Strategies Laureate Gathering, Februaryÿ
2010.ÿ
?The Battle Between Special Needs Trusts, Qualified Retirement Plans and Tax Rules?, 2010ÿ
Changes and Trends Affecting Special Needs Trusts, University of Texas School of Law, Februaryÿ
2010.ÿ
?2010 Estate Tax Update?, ?Taxation of Special Needs Trusts?, and ?How To Leave Retirementÿ
Benefits to a Trust?, Utah Elder Law Conference, December 2009.ÿ
- 9 -ÿ
?Selected Income Tax Issues for the Elder Law and Special Needs Law Practitioner?, Coloradoÿ
Bar Association-CLE Elder Law Retreat, October 2009.ÿ
?Special Needs Planning for Wealthy Families?, Chicago Wealth Counsel: Planning for theÿ
Generations Symposium, August 2009.ÿ
?Special Needs Trusts Part II?, ALI-ABA Telephonic Conference, June 2009.ÿ
?Medicaid and Special Needs Trusts?, Colorado Bar Association Estate Planning Retreat, Juneÿ
2009.ÿ
?The Battle Between Special Needs Trusts, Qualified Retirement Accounts and Tax Rules?,ÿ
NAELA Summer Special Needs Program, May 2009.ÿ
?How to Leave Retirement Benefits to a Trust?, NAELA Telephonic Training Program, May 2009.ÿ
?Special Needs Trust Tax Update?, Special Needs Alliance Spring Meeting, March 2009.ÿ
?Avoiding Liability and Adding Value: What Every Personal Injury Attorney and Estate Planningÿ
Attorney Must Know About Special Needs Trusts,? ALI-ABA Webcast Seminar, Special Needsÿ
Trusts: What Every Personal Injury Attorney and Estate Planning Attorney Must Know, Februaryÿ
2009.ÿ
?Recovering for Personal Injury: Successful End or Just the Beginning? Medicare?s Interest in aÿ
Personal Injury Settlement,? ALI-ABA Webcast Seminar, Medicaid Set Aside Trusts: Criticalÿ
Issues Surrounding Personal Injury, December 2008.
?Taxes, SNTS and Retirement Accounts,? Special Needs Trust IX, Stetson University College ofÿ
Law, October 2007.ÿ
?Which SNT, When and Why,? Special Needs Trusts - The National Conference, October 2007.ÿ
?Which SNTs, When and Why,? National Association of Structured Settlement Brokers, Octoberÿ
2007.ÿ
?Special Needs Trusts and Retirement Accounts,? Elder Law Conference, State Bar of Georgia,ÿ
April 2007.ÿ
Special Needs Trust Administration Review Course presentation, Wealth Counsel, February 2007.ÿ
?Special Needs Trusts and Retirement Plans,? Special Needs Trust VIII, Stetson Universityÿ
College of Law, October 2006.ÿ