As they have done in January for the last eighteen years, and again
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As they have done in January for the last eighteen years, and again with the permission of the University of Miami School of Law Center for Continuing Legal Education, ACTEC has posted daily Reports containing highlights of the proceedings of the 49th Annual Philip E. Heckerling Institute on Estate Planning that is being held on January 12-16, 2015 at the Orlando World Center Marriott Resort and Convention Center in Florida. A complete listing of the proceedings is available at www.law.miami.edu/heckerling ACTEC also posted the full text of each Reports on the ABA RPTE Section's Web site, as they have since the 2000 Institute. Those Reports can now be found at URL http://www.americanbar.org/groups/real_property_trust_estate/events_cle/heckerling_reports.ht ml In addition, each Report can also be accessed at any time from the ABA-PTL Discussion List's Web-based Archive that is now at URL http://mail.americanbar.org/archives/aba-ptl.html by registered subscribers to that List or by anyone at the List's public archive at http://home.ease.lsoft.com/scripts/wa.exe?A0=ABA-PTL-PUB. ACTEC’s on-site local reporters who were present in Orlando in 2015 were Joanne Hindel Esq., a Vice President with Fifth Third Bank in Cleveland, Ohio; Kimon Karas Esq., an attorney with McCarthy, Lebit, Crystal and Liffman Co. LPA in Cleveland, Ohio; Craig Dreyer Esq., an attorney with Clark Skatoff, PA in Palm Beach Gardens, Florida; Michael Sneeringer Esq., an attorney with Nelson & Nelson, PA in North Miami Beach, Florida, Michelle R. Mieras, a Fiduciary Review Officer and Vice President with Bank of the West in Denver, Colorado, Carol A. Sobczak Esq., an attorney with Marshall & Melhorn in Toledo, Ohio, Beth Anderson Esq., an attorney with Wyatt, Tarrant & Dombs, LLP in Louisville, Kentucky, Tiffany Walker Esq., an attorney with S. D. Merritt & Associates, PC in Boulder, Colorado, and Bruce A. Tannahill Esq., a Director of Estate and Business Planning with MassMutual Financil Group in Phoenix, Arizona. The editor again in 2015 is Joseph G. Hodges Jr. Esq., a solo practitioner in Denver, Colorado. He is also the Chief Moderator of the ABA-PTL discussion list. The Purposes and Scope of the Institute The Heckerling Institute on Estate Planning is the national gathering place for estate planners, including attorneys, trust officers, accountants, insurance advisors, and wealth management professionals. In addition to the highest quality educational programming, attendees enjoy valuable networking and professional development opportunities and can review the latest in technology, products and services displayed by nearly 150 vendors in an exhibit hall dedicated entirely to the estate planning industry. This year's Institute offers practical guidance on both the tax and non-tax issues involved in individual and estate planning. In addition to traditional estate planning topics, the program will explore the increasingly important area of income tax planning for individuals, trusts, and estates, and will examine the intersection of income and wealth transfer tax planning. The program also includes extensive coverage of the non-tax topics of timely interest to estate planners, including asset protection, charitable giving, special needs planning, fiduciary administration, and planning with trusts. Attendees can choose to explore a broad range of topics in our general session lectures and afternoon panels, or can customize their educational experience by taking advantage of one of our specialized program tracks. Some of the highlights of this year's program include: Recent Developments: This panel, featuring three of the nation's leading estate planning experts, will analyze the most significant legislative, regulatory and case law developments of 2014. FS Focus Series: This unique series of programs will explore the intersection of income tax and wealth transfer tax planning including managing tax basis to reduce both income and transfer taxes, unwinding unwanted or outdated transactions, tax procedure, and marital planning in light of portability. CHR New! Charitable Giving: This is a new series of programs that will explore the attorney's role as charitable gift advisor, provide strategies for drafting effective charitable gift agreements, and suggest cutting edge ideas for planning with charitable trusts. FIN Financial Assets: Our financial asset series will examine planning strategies that can lower potential transfer taxes and reduce the net tax effect of a sale of assets, explore the use of life insurance as an asset class, compare planning with SCINs and private annuities, and focus on planning for retirement benefits. LIT Litigation and Tax Controversies: This series will review recent cases involving fiduciaries, examine will and trust provisions likely to lead to litigation, and discuss contested guardianships. Fundamentals: This year's fundamentals programs will explore the rules of basis and their importance to estate planners, provide an overview of the income taxation of estates and trusts, and highlight some of the best and worst planning ideas for retirement benefits. The Lloyd Leva Plaine Distinguished Lecture will feature Pulitzer Prize winning journalist David Cay Johnston who will share his ideas for an effective rewrite of the estate and gift tax. Attending the Heckerling Institute is a valuable investment for every member of the estate planning team. Institute Faculty Steve R. Akers Bessemer Trust Dallas, Texas N. Todd Angkatavanich Withers Bergman LLP Greenwich, Connecticut Ronald D. Aucutt McGuireWoods LLP Tysons Corner, Virginia Edward J. Beckwith BakerHostetler Washington, DC Dennis I. Belcher McGuireWoods LLP Richmond, Virginia John F. Bergner Winstead P.C. Dallas, Texas Turney P. Berry Wyatt, Tarrant & Combs LLP Louisville, Kentucky Jonathan G. Blattmachr Pioneer Wealth Partners, LLC New York, New York Gerard G. Brew McCarter & English Newark, New Jersey Lawrence Brody Bryan Cave LLP St. Louis, Missouri Scott Brown Stroz Friedberg Boston, Massachusetts Elaine M. Bucher Gunster West Palm Beach, Florida Sarah S. Butters Holland & Knight Tallahassee, Florida Carol A. Cantrell Cantrell & Cantrell, PLLC Houston, Texas Natalie B. Choate Nutter McClennen & Fish LLP Boston, Massachusetts Henry Christensen III McDermott Will & Emery New York, New York Christopher P. Cline Wells Fargo Wealth Management Portland, Oregon Richard L. Dees McDermott Will & Emery Chicago, Illinois Samuel A. Donaldson Georgia State University College of Law Atlanta, Georgia Jeremiah W. Doyle, IV BNY Mellon Wealth Management Boston, Massachusetts S. Stacy Eastland Goldman Sachs & Co. Houston, Texas Dana G. Fitzsimons, Jr. Bessemer Trust Atlanta, Georgia Peter J. Forman Gutter Chaves Josepher Rubin Forman Fleisher Miller P.A. Boca Raton, Florida Charles D. "Skip" Fox, IV McGuireWoods LLP Charlottesville, Virginia Lawrence A. Frolik University of Pittsburgh School of Law Pittsburgh, Pennsylvania Thomas P. Gallanis University of Iowa College of Law Iowa City, Iowa Susan N. Gary University of Oregon School of Law Eugene, Oregon Robert W. Goldman Goldman Felcoski & Stone P.A. Naples, Florida Steven B. Gorin Thompson Coburn LLP St. Louis, Missouri David A. Handler Kirkland & Ellis LLP Chicago, Illinois Ellen K. Harrison Pillsbury Winthrop Shaw Pittman LLP Washington, DC Nancy G. Henderson Henderson, Caverly, Pum, & Charney Rancho Santa Fe, California Erik S. Hendrickson J.P. Morgan Private Bank Los Angeles, California William T. Hennessey Gunster West Palm Beach, Florida David J. Herzig Valparaiso University Law School Valparaiso, Indiana University of Louisville Brandeis School of Law Louisville, Kentucky Benetta Park Jenson J.P. Morgan Private Bank Chicago, Illinois David Cay Johnston Syracuse University College of Law Syracuse, New York Amy K. Kanyuk McDonald & Kanyuk, PLLC Concord, New Hampshire Robert S. Keebler Keebler & Associates, LLP Green Bay, Wisconsin Shane Kelley The Kelley Law Firm, P.L. Ft. Lauderdale, Florida Edward F. Koren Holland & Knight Tampa, Florida Bernard A. Krooks Littman Krooks LLP New York, New York Lester B. Law Abbot Downing Naples, Florida Judge Margaret A. Mahoney U.S. Bankruptcy Court for the Southern District of Alabama Mobile, Alabama Mary Ann Mancini Loeb & Loeb LLP Washington, DC Carlyn S. McCaffrey McDermott Will & Emery New York, New York Michele A.W. McKinnon McGuireWoods LLP Richmond, Virginia Louis A. Mezzullo Withers Bergman LLP Rancho Santa Fe, California Steven K. Mignogna Archer & Greiner P.C. Haddonfield, New Jersey M. Read Moore McDermott Will & Emery Menlo Park, California Duncan E. Osborne Osborne, Helman, Knebel & Deleery Austin, Texas Crystal M. Patterson Fredrikson & Byron, P.A. Minneapolis, Minnesota John W. Porter Baker Botts LLP Houston, Texas David Pratt Proskauer Rose LLP Boca Raton, Florida Christine Quigley Holland & Knight Chicago, Illinois Mary F. Radford Georgia State University College of Law Atlanta, Georgia David E. Ratlike U.S. Trust, Bank of America New York, New York Charles L. Rater Ernest & Young Cleveland, Ohio Charles A. "Clay" Reddy Swanson Leonard Street LLP St. Louis, Missouri Kiva Robertson McDermott Will & Emery London, England John T. Rogers, Jr. Seyfarth Shaw LLP Los Angeles, California Thomas C. Rogerson Wilmington Trust, N.A. Duxbury, Massachusetts Alan F. Rothschild, Jr. Hatcher, Stubbs, Land, Hollis & Rothschild Columbus, Georgia Gideon Rothschild Moses & Singer, LLP New York, New York Joshua S. Rubenstein Katten Muchin Rosenman LLP New York, New York Robert N. Sacks Sacks, Glazier, Franklin & Lodise LLP Los Angeles, California Kathleen R. Sherby Bryan Cave LLP St. Louis, Missouri Barbara A. Sloan McLaughlin & Stern, LLP New York, New York Karen Sandler Steinert Fredrikson & Byron, P.A. Minneapolis, Minnesota Jean-Marc Tirard Tirard Naudin Law Firm Paris, France J. Robert Turnipseed Armbrecht Jackson LLP Mobile, Alabama Suzanne B. Walsh Cummings & Lockwood LLC West Hartford, Connecticut Melissa J. Willms Davis & Willms, PLLC Houston, Texas Lauren J. Wolven Horwood Marcus & Berk Chartered Chicago, Illinois Howard M. Zaritsky Consulting Counsel Rapidan, Virginia Diana S.C. Zeydel Greenberg Traurig Miami, Florida Institute Advisory Committee Tina Portuondo, Chair University of Miami School of Law Coral Gables, Florida Steve R. Akers Bessemer Trust Dallas, Texas Ronald D. Aucutt McGuireWoods, LLP Tysons Corner, Virginia Dennis I. Belcher McGuireWoods, LLP Richmond, Virginia Norman J. Benford Greenberg Traurig, PA Miami, Florida Turney P. Berry Wyatt, Tarrant & Combs LLP Louisville, Kentucky Lawrence Brody Bryan Cave, LLP St. Louis, Missouri J. Donald Cairns Spieth, Bell, McCurdy & Newell Co., LPA Cleveland, Ohio Samuel A. Donaldson Georgia State University Atlanta, Georgia S. Stacy Eastland Goldman Sachs & Co. Houston, Texas Carol A. Harrington McDermott Will & Emery Chicago, Illinois Ellen K. Harrison Pillsbury Winthrop Shaw Pittman LLP Washington, D.C. Donald O. Jansen University of Texas System Austin, Texas Stephanie Loomis-Price Winstead Houston, Texas Carlyn S. McCaffrey McDermott Will & Emery New York, New York Jerry J. McCoy Law Office of Jerry J. McCoy Washington, D.C. Louis A. Mezzullo Withers Bergman LLP Rancho Santa Fe, California Malcolm A. Moore Davis Wright Tremaine, LLP Seattle, Washington M. Read Moore McDermott Will & Emery LLP Menlo Park, California Jeffrey N. Pennell Emory University School of Law Atlanta, Georgia John W. Porter Baker Botts, LLP Houston, Texas Susan Porter Fiduciary Consultant New York, New York Bruce S. Ross Holland & Knight Los Angeles, California Alan F. Rothschild, Jr. Hatcher Stubbs Columbus, Georgia Gideon Rothschild Moses & Singer, LLP New York, New York Pam H. Schneider Gadsden Schneider & Woodward, LLP Radnor, Pennsylvania Robert H. Sitkoff Harvard Law School Cambridge, Massachusetts Bruce M. Stone Goldman, Felcoski & Stone, PA Coral Gables, Florida Patricia D. White University of Miami School of Law Coral Gables, Florida Howard M. Zaritsky Consulting Counsel Rapidan, Virginia EMERITUS MEMBERS Byrle M. Abbin WTAS Washington, D.C. Mark L. Ascher University of Texas School of Law Austin, Texas Alan D. Bonapart Bancroft & McAlister LLP Larkspur, California Dave L. Cornfeld St. Louis, Missouri Joseph G. Gorman, Jr. Sheppard, Mullin, Richter & Hampton LLP Los Angeles, California Max Gutierrez, Jr. San Francisco, California Marcia Chadwick Holt Davis Graham & Stubbs LLP Denver, Colorado Judith W. McCue Chicago, Illinois John R. Price Seattle, Washington
