Heckerling Institute on Estate Planning Review

The Heckerling Institute on Estate Planning is the national gathering place for estate planners, including attorneys, charitable giving professionals, accountants, certified financial planners, investment advisors, trust officers, non-profit advisors, and educators. Join us for a recap of this year’s Institute provided by Cindy Ackerman, a shareholder with Moss & Barnett’s wealth preservation and estate planning practice area, including guidance on both the tax and non-tax issues involved in individual and estate planning; the increasingly important area of income tax planning for individuals, trusts, and estates; and the intersection of income and wealth transfer tax planning.

Agenda

1. Potential impact of 2016 election
2. Update on Section 2704 proposed regulations
3. Priority Guidance Plan
4. Non-tax recent developments
5. Estate Freezes - GRATs, Sales to intentionally defective trusts and preferred partnerships
6. Minimizing fiduciary risk
7. Planning considerations for foreign persons owning U.S. assets
8. Basis consistency

Pending approval for 1 hour of Minnesota insurance and CLE continuing education