Litigation Series
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This year's Institute features a series of programs focusing on Litigation and Tax Controversies. The series will provide useful tips on preparing gift tax returns with an eye toward audit and handling a gift tax audit, explore the litigation issues associated with funding unfunded trusts, address current transfer tax audit and appeals issues, and consider the ethical problems that arise in estate and trust disputes.


Wednesday, January 15, 2014 – 9:00 – 9:50 a.m.
Wrapping Up Your Gift Tax Return with a Tidy Bow: Reporting Gifts with an Eye Toward Audit

Stephanie Loomis-Price, David Pratt


Did you file a record number of gift tax returns on behalf of your clients in recent years? Do you use formula clauses for gifts and sales? How do you report them? This dynamic duo will discuss audit-proofing (to the extent possible), including the reporting of formula transfers that may be highly scrutinized.


Wednesday, January 15, 2014 – Special Session I-F (2:00 – 3:30 p.m.)
Much Ado About Something: Clash of the Agent, Attorney, and Appraiser in Gift Tax Audits (in 4 Scenes)

Stephanie Loomis-Price, David Pratt, Scott A. Bowman, Timothy K. Bronza


Far from Shakespearean comedy (and more like Odysseus's struggles), gift tax audits present clashes among appraisers whose valuations support gift tax returns, attorneys who are defending the returns, and IRS agents who challenge the returns and underlying valuations. This saga will demonstrate the importance of presentation of the gift tax return, the appraisal, and materials provided in audit.


Wednesday, January 15, 2014 – Special Session II-F (3:50 – 5:20 p.m.)
Unfunded Testamentary Trusts—Fiduciary Liability Issues

Mickey R. Davis, Mary B. Hickok, David Pratt


Your client's father just died with a sizable estate, all of which passes to his new wife. You've reviewed the will of the client's mother who died ten years ago, and ask about her bypass trust. The client tells you that his Dad always said that Mom's will left everything to Dad. Is there any way to recover assets that should have gone to your client? Explore the surprising fiduciary issues that may save the day when a testamentary trust has gone unfunded.


Thursday, January 16, 2014 Special Session III-B (2:00 – 3:30 p.m.)
Current Transfer Tax Audit/Appeals Issues: What's Hot?

John W. Porter


This presentation will address current estate and gift tax audit and appeals issues, including family limited partnerships and LLCs, recent case law, and tips for handling a transfer tax dispute before the IRS at the audit and appeals levels. Alternative dispute resolution mechanisms with the IRS, including Fast Track Settlement and Post Appeals Mediation, will also be discussed.


Thursday, January 16, 2014 Special Session IV-E (3:50 – 5:20 p.m.)
Ethics in Estate and Trust Disputes (a/k/a Tales from the Crypt)

Steven K. Mignogna, Charles D. "Skip" Fox, IV, Jessica A. Uzcategui


Ethical duties often collide in estate and trust disputes. This program will target the most crucial ethics issues and national trends including: conflicts of interest; confidentiality and privilege; duties in the drafting process; counsel fees; liability in court-appointed positions; and unauthorized practice of law. The session will benefit those professionals who create estate plans, those who deal with disputes and litigation about those plans — and those who don't want to be the target of litigation.


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: