Fundamentals Program
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The Fundamentals Programs are of interest to both new and experienced planners. The series 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.


Monday, January 12, 2015 (9:00 a.m. – 12:15 p.m.)
Basis – Banal? Basic? Benign? Bewildering?


Howard M. Zaritsky, Lester B. Law

Basis used to be a simple tax concept of only modest importance to estate planners, but recent tax law changes have made income tax planning more important than estate tax planning for some clients, and the use of such techniques as intentional grantor trusts, contingent powers of appointment, private annuities, Alaska community property trusts, joint exempt step-up trusts (JESTs), and trust commutation have made basis sometimes very difficult to determine and even harder to integrate into an estate plan. This session will explore the rules of basis and their increasing importance in estate planning.


Wednesday, January 14, 2015 (2:00 – 5:20 p.m.)
You’ve Ignored Me Long Enough – The Fundamentals of the Income Taxation of Estates and Trusts


Robert S. Keebler, Jeremiah W. Doyle, IV

This easy to understand session will discuss the core concepts of the income taxation of estates and trusts including planning ideas and the “dirty dozen” things estate planners need to know. A lifetime of knowledge taught in 3 hours!


Thursday, January 15, 2015 (2:00 – 5:20 p.m.)
The 201 Best & Worst Planning Ideas for Your Client’s Retirement Benefits


Natalie B. Choate

Our clients are bombarded with schemes to reduce the taxes on their retirement plans. Some are tried and true techniques that should not be overlooked. Others are off the wall and should be avoided. Some definitely don’t work, some definitely do work, and some are yet to be tested...and they’re all here!

Heckerling Institute on Estate Planning
University of Miami School of Law, 1311 Miller Drive, Room C-423, Coral Gables, FL 33146
Telephone: 305-284-4762   |   Fax: 305-284-6752   |   Email: