Notes from the 59th Heckerling Institute on Estate Planning

This article was originally posted on Steve Leimberg’s Business Entities Email Newsletter Archive Message #3178.

The following is a discussion of some of the many topics addressed at the recent Heckerling Institute. Given the extensive coverage of the Institute, the following discussions are barely the tip of the proverbial iceberg. As we all seek to absorb the information gleaned from this year’s institute, we outline ideas to extend and vary opportunities identified in the Institute presentations that might be helpful to readers. Though the concepts discussed might have been inspired by Institute presenters, many of the ideas expressed in this article are not entirely based on the comments from speakers, and some are quite different.

The discussions have been organized topically for ease of use. One or more of the topics may contain points raised in several different presentations and a broader topic from a presentation may be divided into different topical sections. Because of the change in organization and significant additional comments, presentation titles and speaker names have not always been listed. That was not done to in any way to disrespect speakers or not give credit to those presenting a particular idea but in an effort to make information more digestible for readers.