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48th Annual Heckerling Institute on Estate Planning

Each year the most prominent authorities in the field come together at the Heckerling University of Miami Institute on Estate Planning to discuss and analyze the most important developments in the areas of estate planning and estate, gift, and income taxation.
Publisher: Matthew Bender
Print Book :1 volume, looseleaf; updated with new proceedings annually.
$400.00
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ISBN: 9781630445195
Publisher: Matthew Bender
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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 forty-eighth 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.

A separate, one-volume consolidated index and finding tables for back issues also available.

Hot topics for this year's Institute include:

• Annual Review of Estate Planning Developments
• Income Tax Planning
• 3.8% Surtax on Trusts and Estates
• Fixing Estate Planning Documents

The eBook versions of this title feature links to Lexis Advance for further legal research options.

Table of Contents

Ch 1: Recent Developments--2013

Ch 2: Portability: Now Available in Generic Form

Ch 3: Venn Diagrams: Meet Me at the Intersection of Estate and Income Tax

Ch 4: There's No Place Like Home, But Where's Home? The Role of ''Residence'' and ''Domicile'' in State Income and Transfer Tax Planning--Foreign Service Officers, Corporate Executives, NBA Referees, and More

Ch 5: Health Care Surtax: Individuals--Dancing Under a 3.8% Limbo Pole

Ch 6: When Business Life Insurance Results in Income or Compensation--Depends on Who Owns the Policy

Ch 7: When You Must Adjust--How, When, Why & What Do the Professionals Do?

Ch 8: Funding Unfunded Testamentary Trusts

Ch 9: Dealing With the Aging Client

Ch 10: Wrapping Up Your Gift Tax Return With a Tidy Bow; Reporting Gifts With an Eye Toward Audit

Ch 11: Windsor's Wake: Non-Traditional Estate Planning Issues for Non-Traditional Families

Ch 12: Question and Answer Session

Ch 13: Identifying and Respecting the Core Elements of a Modern Trust

Ch 14: The 3.8% Surtax on Trusts and Estates

Ch 15: Fixing Estate Planning Documents

Ch 16: Charitable Giving in the New Estate Planning Environment

Ch 17: Charitable Giving with Retirement Benefits

Ch 18: Asset Protection Planning--Ethical? Legal? Obligatory?

Ch 19: Wrap-Up Session: Thriving in the Brave New World