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Publisher: Matthew Bender Elite Products
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The Heckerling Institute presents the most important developments in the areas of estate planning and estate, gift and income taxation. Now in its sixtieth year, the Heckerling Institute is widely regarded as the premier estate planning program in the country. This one-volume publication contains articles based on the podium lectures delivered at the Heckerling Institute.
The previous edition's ISBN is 9798341706200.
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Ch 1: Recent Developments—2025
Ch 2: It’s 10 PM, Do You Know Where Your Trust Is Sited?
Ch 3: Scratching the 7-Year Itch: Quantum QSBS Exclusions
Ch 4: Somewhere Beyond the Sea of IRS Forms: Planning with Charitable Remainder Trusts
Ch 5: SLATs – Third Wheel (or Third Rail!) of Planning for Married and Divorcing Couples: Ethical, Practical, and Tax Considerations
Ch 6: Splitting the Difference – Structuring and Restructuring Interests in Trusts
Ch 7: The Two of You Came to Me for Estate Planning – But Let’s Talk About What Happens When You Get Divorced!
Ch 8: Worldly Wealth: Tax and Estate Planning for U.S. Persons with Global Investments
Ch 9: Question and Answer Session
Ch 10: How Will the Trust Survive?
Ch 11: Fiduciary Income Taxes: Tips and Traps to Tame a Tedious Topic
Ch 12: Cracks in the Safety Net: Aging, Disability, and the Planning Imperative
Ch 13: The Executor and Trustee Guide to Inherited Retirement Accounts: Obligations and Opportunities
Ch 14: Forging Ahead