Steve Leimberg’s Estate Planning Email Newsletter – Archive Message #2597 Date: 02-Nov-17

From:                  Steve Leimberg’s Estate Planning Newsletter

Subject:             Martin Shenkman’s Day 1 Notes from the 43rd Annual Notre Dame Tax and

                             Estate Planning Institute

The 43rd Annual Notre Dame Tax and Estate Planning Institute was held on October 26th and 27th at the Century Center in South Bend, Indiana.

The Institute presented topics of interest to a broad range of estate planning professionals, whether their clients are high net worth individuals exposed to the estate tax or more moderate net worth individuals who are below the estate tax exemptions. Of particular interest was the fact that a number of LISI commentators served as faculty.

Congratulations go out to program director and LISI commentator Jerry Hesch for this amazing two-track conference.

As in the past, the Institute provided topics focused on income tax planning, such as assignment of income to taxpayers in lower marginal income tax brackets, including elimination or deferral of state income taxes. With dual sessions, individuals attending the Institute could choose topics relevant to their clients.

An area of particular interest were the sessions devoted to evaluating different life insurance policies and proposals using life insurance that sometimes seem too good. Another topic covered that will become increasingly important did not exist a few years ago: Electronic Wills.

Over the course of many years, LISI has been delighted to provide members with Marty Shenkman’s notes from the proceedings at the Heckerling Institute on Estate Planning. Marty was a speaker at the Notre Dame Tax and Estate Planning Institute and has graciously agreed to share his amazing meeting notes from the sessions with LISI members. You can read the notes here.