Heckerling

On January 14, over 3,000 estate planners convened in Orlando, Florida at the 53rd Annual Heckerling Institute on Estate Planning. The Heckerling Institute is the leading educational conference for all members of estate planning teams, including attorneys, trust officers, accountants, charitable giving professionals, insurance advisors, elder law specialists, wealth management professionals, educators and nonprofit advisors. The Institute offers practical guidance on today’s most important tax and non-tax planning issues, including the planning challenges and opportunities presented by the Tax Cuts and Jobs Act of 2017. New for this year is a focus on planning for today’s redefined and evolving families.

Each year, EisnerAmper sends a team of professionals to the Heckerling Institute on Estate Planning. The Heckerling Institute is the leading educational conference for all members of estate planning teams, including attorneys, trust officers, accountants, charitable giving professionals, insurance advisors, elder law specialists, wealth management professionals, educators and nonprofit advisors. The Institute offers practical guidance on today’s most important tax and non-tax planning issues, including planning challenges and opportunities. We’ve aggregated blog posts from highlight sessions here, to share our insights with you.

Blogs January 17, 2023 Structuring Inbound Investments into U.S. Markets

This content focuses on a session from the Heckerling Institute on Estate Planning discussing investing in the U.S. markets by non-U.S. citizen non-residents and how they can minimize exposure to U.S. income and transfer taxes.

Blogs January 17, 2023 The Gift that Keeps on Giving: Ethics and Privilege Landmines with Gifts and Form 709

This Heckerling Institute on Estate Planning session focused on privilege and ethics issues featured coverage of how practitioners could handle discussions, communications and engagement of various other professionals on the team in such a way as to …

Blogs January 16, 2023 Installment Methods and Obligations

This recap of a session from Heckerling focuses on two of the most common estate planning tools: promissory notes (intra-family loans) and installment obligations (sales of property to an “intentionally defective grantor trust” in exchange for an ins…

Blogs January 16, 2023 New Estate Plans – Revisit and Revise

This post focuses on discussion from Heckerling related to a number of conditions where estate planning often fails, passing wealth to the next generation via low-interest loans and the use of irrevocable trusts.

Blogs January 13, 2023 Current Trends in Special Needs and Elder Law

This post features insights gleaned from a session on planning for deferrable retirement benefits at the 57th Heckerling institute of Estate Planning. Focus includes benefits for the disabled and chronically ill Individuals which are categories of a …

Blogs January 12, 2023 Using and Misusing the Marital Deduction

A recap of a session from the Heckerling Institute focused on planning for married individuals and the qualification for and utilization of the marital deduction, but also for those who anticipate divorce or who plan to marry/may never marry.

Blogs January 11, 2023 Not Too Rich, Not Too Poor

A recap of a session focused on providing guidance for ‘middle-rich’ clients.

Blogs January 10, 2023 Recent Developments in Trust and Estate Planning

A panel discussed the many recent developments estate and trust planning at the 57th Annual Heckerling Institute on Estate Planning.

Blogs January 22, 2020 A Sequel Much Worse Than the Original: Planning for GST Tax on Nonexempt Trusts

A discussion of planning for the generation skipping transfer (“GST”) tax on nonexempt trusts.