Fundamentals Program
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The Fundamentals Programs will explore business income tax issues for estate planners, planning for non-U.S. persons and U.S. persons with foreign connections, and planning and drafting CRTs and CLTs.


Monday, January 11, 2016 (9:00 a.m. – 12:15 p.m.)
Business Income Tax Issues for the Estate Planner


Samuel A. Donaldson

A guide to the federal income taxation of the three basic business entities (C corporations, S corporations, and partnerships), together with the planning opportunities and traps each presents.


Wednesday, January 13, 2016 (2:00 – 5:20 p.m.)
Basic Estate Planning for Non-U.S. Persons and U.S. Persons with Foreign Connections


Amy E. Heller, Rachel J. Harris

This program will address the U.S. tax rules that apply to non-U.S. persons and to U.S. persons with foreign assets or interests in foreign trusts. It will also discuss some of the foreign succession law considerations that may arise when planning for U.S. persons who live or have assets abroad.


Thursday, January 14, 2016 (2:00 – 5:20 p.m.)
The Nuts and Bolts of Charitable Remainder and Charitable Lead Trusts: Tax Rules, Drafting Guidelines, and Creative Planning Ideas


Michele A.W. McKinnon, Richard L. Fox

Charitable remainder and lead trusts offer significant income and transfer tax benefits, while enabling a donor to achieve philanthropic and personal objectives. Effective use of CRTs and CLTs requires an understanding of the applicable tax laws and the planning opportunities as well as careful attention to drafting and administration. For each type of trust, this program will address (1) the tax rules and the creative planning opportunities, (2) the IRS sample forms and appropriate modifications, (3) the application of the private foundation and unrelated business income tax rules, and (4) proper administration and tax filings.

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: