Heckerling Institute on Estate Planning

January 27, 2024

The 58th Annual Heckerling Institute on Estate Planning was held in Orlando, Florida, on January 8-12, 2024. The Institute is the preeminent estate planning conference of the year and always has a week full of valuable seminar sessions covering a broad range of estate planning for all types of practitioners and all types of clients. Not only does the Institute inform practitioners of new developments from the past year and state of the art estate planning techniques, but it also includes an array of eclectic topics to broaden the knowledge and perspective of practitioners attending. This year’s Institute covered a myriad of new statutes and cases, addressing such topics as: • the Corporate Transparency Act • fiduciary litigation • adequate disclosure on gift tax returns • potential gift and other tax issues from decanting or modifying trusts • Secure Act planning • GRAT techniques • basis step-up • creative partnership planning • and much more In addition, topics such as diversity, ESG investing, foreign trusts, cybersecurity, and more served to broaden the perspective of practitioners. While it is impossible to condense this massive amount of education into 90 minutes, this presentation will give attendees who attended the conference, and especially those who did not, an overview of some of the highlights of this year’s Institute and identify some of the themes of the Institute that will inform attendees of what to expect in 2024.   Speakers: Abigail O’Connor, Jonathan G. Blattmachr, and Martin Shenkman.   *This may constitute attorney advertising. * No CPE, CLE, etc. is offered but a certificate of attendance will be provided.