49th 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: LexisNexis
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ISBN: 9781632828811
Publisher: LexisNexis
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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-ninth 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
•     Portability
•     Planning Strategies That Lower Taxpayer's Potential Income and Estate Taxes
•     Creation of Split-Interest Trusts

Table of Contents

Table of Contents



Ch 1: Recent Developments- -2014

Ch 2: Structuring Trusts and Trust Design Strategies

Ch 3: Portability or No: Death of the Credit Shelter Trust?

Ch 4: Planning for the 0.2% As If They Were Part of the 99.8%: Some of the Best Planning Strategies We See That Reduce Both Income Taxes and Estate Taxes

Ch 5: The 30,000 Foot View From the Trenches: A Potpourri of Issues on the IRS's Radar Screen

Ch 6: Private Annuities and SCINs: Disappearing Value or Disappearing Strategies?

Ch 7: Oh, What a Relief It Is: Curing Estate Plans That No Longer Make Sense in Light of the American Taxpayer Relief Act of 2012

Ch 8: Cain v. Abel: Dealing With Sibling and Cousin Rivalries

Ch 9: Coping with Death and Incapacity: How the Uniform Fiduciary Access to Digital Assets Act Will Help

Ch 10: Important Tax Administration and Procedural Rules for Estate Planners

Ch 11: The Lloyd Leva Plaine Distinguished Lecture Series: A Transfer Tax for the 21st Century Economy

Ch 12: Question and Answer Session

Ch 13: Powers of Appointment in the Current Planning Environment

Ch 14: Split Interest Trusts Created by Entities (and More)

Ch 15: In Protectors We Trust: The Nature and Effective Use of "Trust Protectors" as Third Party Decision Makers

Ch 16: Ethical Considerations in Acting as an Executor or Trustee: Do You Really Want To Do This?

Ch 17: The New Normal: Planning for the"Modern Family"

Ch 18: Planning for Life After Death: Laws of Succession vs. The New Biology

Ch 19: Our Return to What Really Matters in Estate Planning