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51st 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.

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ISBN: 9781522133582
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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-first 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
•  Planning for Retirement Accounts
•  Protecting Seniors From Financial Exploitation
•  State Taxation of Trust Income

Table of Contents

Ch 1: Recent Developments—2016
Ch 2: Placebo Planning
Ch 3: Techniques for Improving GRAT Performance
Ch 4: Retirement Accounts in First and Second Marriages: The Fun Begins
Ch 5: Estate Planning Through an Asset Protection Lens—It’s Not Just Self-Settled Trusts
Ch 6: Warming Up To Preferred Partnership Freezes: Multiple Planning Applications with This Versatile Technique
Ch 7: With Great Power Comes Great Liability: Helping Trustees Avoid Pitfalls in Common Transactions
Ch 8: I Have it Because Mom Liked Me the Best: How to Help Protect Vulnerable Seniors from Financial Exploitation
Ch 9: Non-Tax Developments
Ch 10: Around the World in 80 Donations, or Structures Supporting U.S. Deductions for Donations Spent Abroad
Ch 11: Tax and Estate Planning Considerations for Foreign Persons Owning U.S. Assets
Ch 12: Question and Answer Session
Ch 13: The Nuts and Bolts of Private Foundations (for Estate Planners)
Ch 14: Knowing the Ropes and Binding the IRS When Fiduciaries Are Involved in Settlements and Modifications: Income and Transfer Tax Issues Every Fiduciary Should Know
Ch 15: Reprise! The State Taxation of Trust Income Five Years Later
Ch 16: Feel Good Doing Good: Impact Investing When Settlors and Beneficiaries Want to Do More than Make Money
Ch 17: When to Claim Social Security Benefits: Later Is Usually, But Not Always, Better
Ch 18: The Executor’s Job Gets Tougher: Basis Consistency and Selected Other Income Tax Issues Facing Executors
Ch 19: The Estate Planning Times, They Are a Changin’—Where’s My Nobel Prize?