Heckerling Institute on Estate Planning


The 52nd Annual Heckerling Institute on Estate Planning will provide comprehensive coverage of the impact of the 2017 Tax Act.  Monday's Recent Developments Panel will examine the changes made by the Act and their practical planning implications. In addition to responding to questions from attendees, the Wednesday Question and Answer Panel will identify and discuss other planning issues raised by the Act including:

  • What should we be doing to take advantage of the increased exemptions before they sunset?
  • How does the denial of deductions affect trusts?
  • How does the pass-through income tax deduction affect entity?
  • What is the effect on charitable planning?
  • How does the Act affect employee benefit plans?

Featured Speakers:

Carol A. Harrington, Steve R. Akers, Carlyn S. McCaffrey, Jeffrey N. Pennell


With 45 educational sessions, and a faculty comprised of the nation's leading experts, the Heckerling Institute is the ideal place to get the practical guidance you need to plan effectively in the changing times.


As the leading and largest conference for estate planning professionals, the Heckerling Institute on Estate Planning provides unparalleled educational and professional development opportunities for all members of the estate planning team. The program covers topics of timely interest to attorneys, trust officers, accountants, charitable giving professionals, insurance advisors, elder law specialists, wealth management professionals, educators and non-profit advisors. The Institute is also the home of the nation’s largest exhibit hall dedicated entirely to the estate planning industry.

The 52nd Institute will provide you with the information and practical guidance you need to plan effectively in the current uncertain legal and economic environment. Our faculty of leading experts will explore today’s most important tax and non-tax planning issues, including the planning implications of enacted or anticipated legislation.

The Recent Developments Panel will analyze the most significant developments of 2017, and provide valuable insights on emerging trends that can affect your practice. The Lloyd Leva Plaine Distinguished Lecture will feature Trevor Potter, a former Commissioner and Chairman of the Federal Election Commission, who will offer an inside look at Washington and the impact of money in politics. In addition to traditional estate planning topics, the 52nd  Institute will also examine the impact of emerging technological developments, the increasing significance of international planning issues, and the continued importance of income tax and basis planning.

Attendees can benefit from programs covering a wide range of advanced level planning topics, or can customize their educational experience with the following specialized program tracks:

 NEW! Closely-Held Business Planning:  This series offers an in-depth look at planning for the closely-held business, including choice of entity and other formation issues, the use of buy-sell agreements, planning for real estate investors, ethical issues, exiting the business, and unwinding FLPs.

NEW! Planning with Trusts: This series examines the impact of the new Uniform Directed Trust Act (including the planning and drafting implications), fiduciary income tax issues, preparing fiduciary accountings to mitigate risk, the care and feeding of dynasty trusts, the scope of trustee discretion, and trust asset protection through the lens of the drafting attorney, the fiduciaries, and the creditors.

International Planning: Recognizing the increasing prevalence of clients with international connections, this series provides an overview of the international planning concepts all planners should be familiar with, as well as an introduction to employment and immigration law. It also examines planning with community property, and U.S. tax issues related to foreign trusts.

Financial Assets: These programs explore income tax and basis planning, the current state of planning with life insurance, and the effective use of Roth IRAs.

Charitable Giving: This track of programs offers guidance on choosing the most effective tax-exempt vehicle to implement a client’s charitable intentions – including alternatives to the private foundation, and how to approach planned giving in a changing landscape.

Elder Law: This series covers new developments in special needs planning, financing long-term care, improving the quality of life of elderly clients, and planning for IRA required minimum distributions.

Litigation: This series examines recent cases involving fiduciaries, the ethical issues involved in negotiations, and planning to avoid post-death administrative problems. The series also offers a look at the unique issues involved in celebrity estates, and the lessons to be learned from a historical will contest.

Fundamentals: The fundamentals programs provide an overview of Subchapter J, examine the issues involved in forming a closely-held business, and cover the international planning issues all domestic estate planners should be familiar with.

Please join us in Orlando on January 22-26, 2018, to enjoy our exceptional programming and the opportunity to meet and exchange ideas with colleagues from across related professions, across the nation, and around the world.