Reprinted from Leimberg Information Services, Inc.
Oct 22, 2018
The 44th Annual Notre Dame Tax and Estate Planning Institute was held on October 11th 12th at the Century Center in South Bend, Indiana. Members should click this link to review the meeting agenda: 44th Annual Notre Dame Tax and Estate Planning Institute.
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, planning with non-grantor trusts, addressing new Section 199A, the new Proposed Regulations for 199A and 643(f), elimination or deferral of state income taxes, and much more. 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 planning for the modern family. With seemingly constant tax law changes a number of sessions addressed integrating flexibility into trust and estate planning.
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 meeting notes from the sessions with LISI members. A PDF copy of the notes can be found here.