52nd Annual Heckerling Institute on Estate Planning
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Each year the most prominent authorities in the field come together at the Heckerling Institute on Estate Planning to discuss and analyze the most important developments in the areas of estate planning and estate, gift, and income taxation. Now in its fifty-second year, the Heckerling Institute is widely regarded as the premier estate planning program in the country. This one-volume publication provides cutting-edge articles based on the podium lectures delivered at the Heckerling Institute.
Hot topics for this year’s Institute include:
• Annual Review of Estate Planning Developments
• Managing Tax Basis
• Business Succession
• Trustee Discretion
Table of Contents
Ch 1: Recent Developments—2017
Ch 2: Putting It On & Taking It Off: Managing Tax Basis Today (for Tomorrow)
Ch 3: Business Succession: Abdicate? Affiliate? Alienate? Bifurcate? Syndicate? Liquidate? Vacillate? Don’t Wait. Cogitate and Participate
Ch 4: Care and Feeding of a Dynasty Trust: High Protein or Low Fat?
Ch 5: The Lloyd Leva Plaine Distinguished Lecture Series: Money in Politics: A Hydraulic or a Legal Issue?
Ch 6: Estate Planning in Anticipation of Difficult Beneficiaries
Ch 7: Buy-Sell Agreements and Related Tax Issues for the Closely Held Business
Ch 8: Beyond the Private Foundation
Ch 9: The 1846 Last Will of John Sutton – What’s Not So New in Will Drafting and Contests
Ch 10: Will You Still Need Me, Will You Still Feed Me, When I’m Sixty-Four?
Ch 11: Theory Meets Reality: A Practical Look at the U.S. Income Taxation of Beneficiaries of Foreign Trusts
Ch 12: Question and Answer Session
Ch 13: Stranger in a Strange Land: Dealing With Foreign and Domestic Community Property Issues in Your State
Ch 14: The New Uniform Directed Trust Act Paves the Way for Creative and Thoughtful Divided Trusteeship
Ch 15: What’s a Donor to Do? Planned Giving in a Changing Tax Landscape
Ch 16: Dishing the Dirt on Planning for Real Estate Investors
Ch 17: Doth Thou Roth?
Ch 18: Trustee Discretion: The Better Part of Valor or Vulnerability?
Ch 19: The Best, the Most Intriguing, and the Scariest Ideas Culled from the 2018 Institute and Elsewhere and How to Make Them Work for You and Your Clients