The Heckerling Institute on Estate Planning is the nation’s leading educational conference for estate planning professionals, offering unparalleled educational and professional development opportunities for all members of the estate planning team. The 59th Heckerling Institute covers topics of timely interest to attorneys, accountants, trust officers, charitable giving professionals, wealth management professionals, and nonprofit advisors.
The educational programming, presented by many of the nation’s preeminent estate planning 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 world. The Recent Developments Panel on Monday afternoon analyzes the most significant developments of 2024, including the potential planning implications of the 2024 elections, recent judicial decisions, and regulatory guidance. The panel will reconvene later in the week to answer questions from attendees. The Lloyd Leva Plaine Distinguished Lecture featuring Natalie Reitman-White explores the use of purpose trusts to preserve the founder’s mission, including potential challenges and benefits, with insights on why business owners are choosing to use purpose trusts. During the remainder of the week-long program attendees can benefit from programs covering a broad range of advanced level planning topics, or can customize their educational experience with the following specialized program tracks:
Focus Series – Practical, Prudent Planning Pointers for 2025 and Beyond: This series of programs offers ideas for clients looking for straightforward, successful and economical estate plans that avoid litigation. Topics include planning for married couples, planning for retirement benefits, charitable giving, business succession planning, and making and reporting 2025 gifts.
Planning with Trusts: These programs address devices, such as decanting, non-judicial settlement agreements, guardian created documents and litigation strategies that can be used to modify testamentary documents without input from the testator, examining both the mechanics of using such techniques and fiduciary concerns. Finally, the series proposes strategies that can be used to “bulletproof” the estate plan and lock-in testator intent. The series will also address issues affecting trusts and trustees under the Corporate Transparency Act (CTA) and review selected fiduciary litigation decisions from 2024.
Business and Financial Assets: This series of programs discusses steps that can promote successful business succession planning and discuss important actions that can make a difference. Finally, they will examine the impact of the Supreme Court’s decision in Connelly v. United States with a focus on buy-sell agreements. The series will also address the tax consequences of the death of a partner, including planning opportunities and pitfalls before and after death. Finally, the series will provide an update on issues affecting trusts and trustees under the Corporate Transparency Act.
Litigation and Tax Procedure: This series of programs will provide insights on how the Supreme Court’s decisions in Loper Bright, Jarkesy, and Corner Post could affect your practice, with guidance on how estate planners should adapt to this post-Chevron world. The series will also discuss planning for indecisive clients, consider issues in making and reporting 2025 gifts and review selected fiduciary litigation decisions from 2024.
Charitable Giving and Philanthropy: These programs look at the use of purpose trusts to preserve the founder’s interest, and provide a review of the latest developments in charitable planning.
International Planning: These programs will address the application of non-U.S. trust law and administrative practices to the U.S. beneficiaries of trusts administered in other countries, highlighting the important differences between non-U.S. and U.S. trust law. The series will also address expatriation, and the paths and challenges for Americans planning to move abroad.
Ethics and Diversity: These programs examine the ethical topic of cultural competence and its impact on the estate planning process, with a focus on topics of sensitivity, inheritance rules, and burial practices. They will also examine recent ethics cases to highlight how advisors can be more careful to avoid ethical quagmires. Finally, they will consider conflicts and other issues that can arise under the CTA.
Fundamentals: These programs discuss successful planning ideas for 2025 and beyond. They also address issues that can arise in the two weeks immediately before and after death, and equip you to deal with challenging issues on 2025 gift tax returns.
We hope to see you in Orlando on January 13 – 17, 2025 for the 59th 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!
