60TH Annual Heckerling Institute on Estate Planning
January 12 - 16, 2026 ♦ Orlando World Center Marriott
The Heckerling Institute on Estate Planning was founded 60 years ago at the University of Miami School of Law by Professor Philip E. Heckerling to address what he and other national leaders in the growing estate planning industry saw as a need for specialized professional education dedicated exclusively to the legal and tax aspects of estate planning. They successfully launched such a program at the Americana hotel on Miami Beach in early January of 1967 and never looked back. True to the founders’ vision, the Institute developed not only into the nation’s leading provider of quality estate planning education, but also as a national gathering place for estate planning professionals where all members of the estate planning team can meet and share ideas with other estate planning professionals from around the country.
The educational programming, presented by the nation’s leading experts, offers comprehensive coverage of today’s most important tax and non-tax planning issues, and offers practical guidance on planning effectively in an unpredictable economic and legal environment. Attendees can benefit from presentations covering a broad range of advanced level planning topics, or can customize their educational experience with the following specialized program tracks:
Focus Series / Planning with Trusts: This unique series of programs explores new ideas and issues surrounding the opportunities for planning with trusts including spousal lifetime access trusts (SLATs), structuring and transferring beneficial interests in trusts, exploring new issues in trust situs marketing, fiduciary income tax, and asset protection.
Recent Developments: The panel analyzes the significant tax and non-tax developments of 2025 including the potential planning implications of recent legislation, judicial decisions and regulatory guidance. The same panel of experts reconvenes on Wednesday morning to answer questions from attendees.
Fundamentals: This series of programs examines the current status of the conflicts of trust laws, focusing on the latest drafts of the Uniform Conflict of Laws in Trusts and Estates Act and the Restatement (Third) of Conflict of Laws. This series also addresses diminishing fiduciary duties.
Business and Financial Assets: These programs cover the evolution of Qualified Small Business Stock (QSBS) and how the One Big Beautiful Bill Act (OBBBA) changes have impacted estate planning. The series will also address the obligations and opportunities of Inherited Retirement Accounts including how to inform the beneficiaries. Finally, the series will also look at planning for life insurance including a review of today’s products and techniques and a guide to the income, gift, and generation skipping tax implications of using life insurance in any plan.
Litigation: These programs include how to navigate the potential litigation issues that can arise in planning for married couples, including the use of SLATs, and the potential issues they can create. The series will also review selected fiduciary case law decisions from 2025.
Charitable Giving: These programs explore the rules regarding charitable remainder trusts, with attention to practical problems and hypothetical fact patterns on planning and administration issues not covered by the IRS forms.
Elder Law: These programs will offer insight into the growing gaps in care and benefits for the elderly, including strategies for clients facing declining public benefits. A separate panel presentation will explore how to identify undue influence and elder abuse.
Ethics: These programs examine spousal lifetime access trusts (SLATs) highlighting potential ethical dilemmas, planner liability, and the added complexity introduced in divorce scenarios. They will question whether family law concepts should be regularly included in estate planning and explore whether doing so could create ethical conflicts. The series will also explore ethical considerations in information sharing, and fiduciary responsibilities.
International Planning: These programs focus on planning for U.S. persons with global investments, as well as foreign and domestic asset protection.
Technology: The series explores the intersection of artificial intelligence (AI), cybersecurity, and ethics for estate planners, including solid advice and live demos. It also addresses ethical issues in fiduciary duty compliance and information sharing.
We are looking forward to seeing you in Orlando on January 12 – 16, 2026 for the 60th Annual Heckerling Institute on Estate Planning. Although it will be possible to attend virtually, we encourage you to join us in person in Orlando. On-site attendees will enjoy connecting with colleagues, both old and new at social and networking events scheduled throughout the week-long Institute. On-site attendees will also enjoy the opportunity to review the latest in technology, goods and services in our unique exhibit hall dedicated entirely to the estate planning industry.
Please join us in Orlando to take advantage of this exciting professional opportunity!
