For the past 22 years, the American Bar Association Section of Real Property, Trust and Estate Law with the permission of the University of Miami School of Law, releases several extensive reports highlighting the various lectures and proceedings of the Heckerling Institute, one of the nation’s largest estate planning conferences, held every year in January. This week in Orlando, Florida, the 53rd Annual Heckerling Institute on Estate Planning took place. To view, download and access these extensive reports (which are still being updated and added), see below. Further, at the above website, you can also access reports from prior Heckerling…
Top Mistakes Attorneys Make Marketing Their Seminars
By Kristina Schneider Many estate planning attorneys think that seminars don’t work—for a variety of reasons. Some of these reasons may be valid, but the most common reason that I find when I talk to estate planning attorneys is they say, “I tried it and they didn’t work.” It’s then that we begin to have a discussion about how they went about marketing it and as we begin to look into things further, it is clear to me why they don’t think that seminars work. Worse yet, for some attorneys, I have found that when we actually reviewed the return…
Grantor Retained Annuity Trusts for the Large Estate
By Steven J. Oshins, Esq., AEP (Distinguished) The federal estate and gift tax exemption is at an all-time high, thereby leaving only a tiny percentage of people who have taxable estates. This shift in demand for advanced estate tax planning has similarly reduced the number of estate planners who handle advanced estate tax planning, an expected result of supply and demand. Even if an estate planner doesn’t personally practice in the high-net-worth area, the planner absolutely must be aware of certain estate tax-saving techniques such as the Grantor Retained Annuity Trust (“GRAT”). A GRAT is an irrevocable trust into which…