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As we did in January of 1997, 1998 and 1999,
and again with the permission of the University of Miami School of Law Center for
Continuing Legal Education, we will be posting to this list throughout the coming week
highlights of the proceedings of the 34th Annual Philip E. Heckerling Institute on Estate
Planning that is being held January 10-14, 2000 at the Fontainebleau Hilton in Miami
Beach, Florida.
Our on-site local reporters there in Miami will include:
Theodore B. Atlass Esq. of Denver, Colorado - tatlass@atlass.com
Stephan R. Leimberg Esq. of Bryn Mawr, PA - leimberg@home.com
Alan F. Rothschild Jr. Esq. of Columbus, GA -
ar@hatcherstubbs.com
Bruce Stone Esq. of Miami, FL - Brucestone@aol.com
Robert B. Wolf Esq. of Pittsburgh, PA - Wolf50@aol.com
=================
This year a complete listing of the proceedings and speakers is available on the
Institute's Web site. The URL for that site is <http://vega.law.miami.edu/heckerling>.
Here are the core parts of the schedule:
Scope of Institute
The "Miami Institute" is widely recognized as the premier
estate planning program in the country. It is designed for
sophisticated attorneys, trust officers, accountants,
insurance and financial planners who, through years of
experience and practice, are familiar with the principles
of estate planning. Its faculty is drawn from the nation’s
leading estate planning experts, and the papers they
produce are considered authoritative on their subjects.
The Institute offers something of interest to every member
of the estate planning team. This year’s program features
a new Case Study series that will illustrate and provide
practical guidance on how to implement sophisticated
estate planning techniques. Also new this year is the
recent developments panel on Monday afternoon
featuring three of the nation’s foremost estate planning
experts, who will guide you through the year’s
developments on the tax front. The same distinguished
panel of experts will be available to answer your
questions the next morning during the first of two question
and answer sessions. In addition, this year’s Institute
includes our popular Fundamentals Program, which
begins with an optional pre-conference session on
planning and drafting for life insurance. The other two
fundamentals sessions will be offered during our regular
programming schedule, and will cover tax-related drafting
and the mathematics of estate planning. The remainder
of the program features a wide variety of lectures,
workshops, and panel discussions on topics of timely
interest to estate planning professionals.
Because of the scope and quality of its program, the
Institute has grown to be the largest such gathering of
estate planning professionals in the country. Over the
past several years attendance at the Institute has risen
dramatically, with a record number of over 2,200 estate
planning professionals from around the nation in
attendance at last year’s program. This concentration of
estate planning talent has led the Institute to have some
of the better characteristics of a national convention of
estate planners. Attendees have the opportunity to
exchange ideas, to network, and to review the latest in
technology and services made available to estate
planners by more than 80 book and software publishers,
auction houses, trust companies, and other service
providers exhibiting at the Institute.
Institute Director and Advisory Committee
Tina Hestrom Portuondo, Esq., Institute Director
University of Miami School of Law
Coral Gables, Florida
Richard B. Covey, Esq., Committee Chair
Carter, Ledyard & Milburn
New York, New York
Byrle M. Abbin, CPA
Arthur Andersen LLP
Washington, D.C.
Steve R. Akers, Esq.
Ernst & Young LLP
Dallas, Texas
Professor Mark Ascher
University of Arizona College of Law
Tucson, Arizona
Norman J. Benford, Esq.
Greenberg Traurig, P.A.
Miami, Florida
Alan D. Bonapart, Esq.
Bancroft & McAlister, P.C.
San Francisco, California
Lawrence Brody, Esq.
Bryan Cave LLP
St. Louis, Missouri
J. Donald Cairns, Esq.
Spieth, Bell, McCurdy & Newell, L.P.A.
Cleveland, Ohio
S. Stacy Eastland, Esq.
Baker & Botts, L.L.P.
Houston, Texas
Professor John T. Gaubatz
University of Miami School of Law
Coral Gables, Florida
Joseph G. Gorman, Jr., Esq.
Sheppard, Mullin, Richter & Hampton LLP
Los Angeles, California
Max Gutierrez, Jr., Esq.
Brobeck, Phleger & Harrison
San Francisco, California
Marcia Chadwick Holt, Esq.
Davis, Graham & Stubbs LLP
Denver, Colorado
Frederick R. Keydel, Esq.
Joslyn Keydel & Wallace
Detroit, Michigan
Carlyn S. McCaffrey, Esq.
Weil, Gotshal & Manges LLP
New York, New York
Jerry J. McCoy, Esq.
Washington, D.C.
Judith W. McCue, Esq.
McDermott, Will & Emery
Chicago, Illinois
Malcolm A. Moore, Esq.
Davis Wright Tremaine LLP
Seattle, Washington
Professor Jeffrey N. Pennell
Emory University School of Law
Atlanta, Georgia
Lloyd Leva Plaine, Esq.
Sutherland, Asbill & Brennan LLP
Washington, D.C.
Susan Porter, Esq.
United States Trust Company
New York, New York
John R. Price, Esq.
Perkins Coie LLP
Seattle, Washington
Edward S. Schlesinger, Esq.
Law Offices of Edward S. Schlesinger, P.C.
New York, New York
Pam H. Schneider, Esq.
Drinker, Biddle & Reath
Philadelphia, Pennsylvania
Bruce Stone, Esq.
Holland & Knight
Miami, Florida
Howard M. Zaritsky, Esq.
Rapidan, Virginia
Emeritus Members
Bernard Barnett, CPA
BDO Seidman, LLP
New York, New York
William P. Cantwell, Esq.
Driggs, Idaho
Dave L. Cornfeld, Esq.
Husch & Eppenberger
LLC; St. Louis, Missouri
Fred J. Dopheide, Esq., CLU, ChFC
American Society of CLU and ChFC
Bryn Mawr, Pennsylvania
Institute Faculty
Byrle M. Abbin, CPA
Arthur Andersen LLP
Washington, D.C.
Steve R. Akers, Esq.
Ernst & Young LLP
Dallas, Texas
Donna Barwick, Esq., CFP
The Arden Group
Atlanta, Georgia
Dennis I. Belcher, Esq.
McGuire, Woods, Battle & Boothe, LLP
Richmond, Virginia
Jonathan G. Blattmachr, Esq.
Milbank, Tweed, Hadley & McCloy LLP
New York, New York
Alan D. Bonapart, Esq.
Bancroft & McAlister, P.C.
San Francisco, California
Lawrence Brody, Esq.
Bryan Cave LLP
St. Louis, Missouri
Natalie B. Choate, Esq.
Bingham Dana LLP
Boston, Massachusetts
Dave L. Cornfeld, Esq.
Husch & Eppenberger, LLC
St. Louis, Missouri
Richard B. Covey, Esq.
Carter, Ledyard & Milburn
New York, New York
Samuel DiPiazza, Jr., CPA
PricewaterhouseCoopers LLP
New York, New York
Douglas W. Duncan, Esq.
Lefkoff, Duncan, Grimes & Miller, P.C.
Atlanta, Georgia
S. Stacy Eastland, Esq.
Baker & Botts, L.L.P.
Houston, Texas
Jon J. Gallo, Esq.
Greenberg Glusker Fields
Claman & Machtinger LLP
Los Angeles, California
Jonathan E. Gopman, Esq.
Greenberg Traurig, P.A.
Miami, Florida
Bruce A. Guiot
PNC Advisors
Pittsburgh, Pennsylvania
Jerome M. Hesch, Esq.
Greenberg Traurig, P.A.
Miami, Florida
Donald O. Jansen, Esq.
Fulbright & Jaworski L.L.P.
Houston, Texas
Lawrence P. Katzenstein, Esq.
Thompson Coburn, LLP
St. Louis, Missouri
Judge David Laro
U.S. Tax Court
Washington, D.C.
Stephan R. Leimberg, Esq.
Leimberg & LeClair, Inc.
Bryn Mawr, Pennsylvania
Daniel H. Markstein, III, Esq.
Maynard, Cooper & Gale, P.C.
Birmingham, Alabama
Jerry J. McCoy, Esq.
Washington, D.C.
Howard M. McCue III, Esq.
Mayer, Brown & Platt
Chicago, Illinois
Louis A. Mezzullo, Esq.
Mezzullo & McCandlish
Richmond, Virginia
Malcolm A. Moore, Esq.
Davis Wright Tremaine LLP
Seattle, Washington
M. Read Moore, Esq.
McDermott, Will & Emery
Chicago, Illinois
James W. Narron, Esq.
Narron, O’Hale and Whittington, P.A.
Smithfield, North Carolina
Maria E. Núñez, Esq.
Baker & McKenzie
San Diego, California
John W. Porter, Esq.
Baker & Botts, L.L.P.
Houston, Texas
Susan Porter, Esq.
United States Trust Company of New York
New York, New York
Professor David Powell
The Florida State University
Tallahassee, Florida
Richard B. Robinson, Esq.
Lentz, Evans and King P.C.
Denver, Colorado
Bruce S. Ross, Esq.
Ross, Sacks & Glazier LLP
Los Angeles, California
Edward S. Schlesinger, Esq.
New York, New York
Sherwin P. Simmons, Esq.
Steel Hector & Davis LLP
Miami, Florida
Georgiana J. Slade, Esq.
Milbank, Tweed, Hadley & McCloy LLP
New York, New York
Susan K. Smith, Esq.
Olsen-Smith, Ltd.
Phoenix, Arizona
Robert B. Wolf, Esq.
Tener, Van Kirk, Wolf & Moore, P.C.
Pittsburgh, Pennsylvania
PROGRAM SCHEDULE:
Sunday, January 9
12:00 – 6:00 p.m.
Registration
Monday, January 10
8:00 a.m. – 2:00 p.m.
Registration
8:00 a.m. – 9:00 a.m.
Complimentary Continental Breakfast
9:00 a.m. – 10:30 a.m. and
10:45 a.m. - 12:15 p.m.
Optional Pre-Conference Fundamentals Program
The Fundamentals of Using Life Insurance in Estate Planning,
Including Planning and Drafting Irrevocable Insurance Trusts.
Lawrence Brody
Donald O. Jansen
10:30 a.m. – 10:45 a.m.
Break
2:00 - 2:10 p.m.
Introductory Remarks
Tina Hestrom Portuondo, Esq.
Director — Philip E. Heckerling Institute
2:10 – 3:30 p.m.
Recent Developments in Estate, Gift and
Income Taxation - 1999 - Part One
Richard B. Covey, Esq.
S. Stacy Eastland
Malcolm A. Moore
3:30 – 3:45 p.m.
Break
3:45 – 5:15 p.m.
Recent Developments in Estate, Gift and
Income Taxation - 1999 - Part Two
6:00 – 7:00 p.m.
Complimentary Reception for Registrants
Tuesday, January 11
8:00 – 9:00 a.m.
Complimentary Continental Breakfast
9:00 – 10:30 a.m.
Question & Answer I
Richard B. Covey, Esq.
Dave L. Cornfeld
S. Stacy Eastland
Malcolm A. Moore
10:30 – 10:45 a.m.
Break
10:45 – 11:30 a.m.
When IRD Meets ERISA: Making Retirement Benefits
Payable to Trusts
Natalie B. Choate
11:30 a.m. – 12:15 p.m.
Life Insurance Potpourri – No Employer?
Try Family Split Dollar – Other Recent Developments
Donald O. Jansen
12:15 – 2:00 p.m.
Lunch Break
2:00 – 2:45 p.m.
Remembering the Grandchildren – Leverage,
Discount and Freeze Perpetually
Georgiana J. Slade
2:45 – 3:30 p.m.
Guiding (Controlling?) the Children and Grandchildren:
Planning and Drafting to Influence Behavior
Howard M. McCue III
3:30 – 3:45 p.m.
Break
3:45 – 4:30 p.m.
Taking the "Foreign" Out of Foreign Trusts – Recognizing
Them and Advising U.S. Clients with Connections to Them
Maria E. Núñez
4:30 – 5:15 p.m.
Picking Up the Pieces When Law and Ethics Collide
Bruce S. Ross
Wednesday, January 12
8:00 – 9:00 a.m.
Complimentary Continental Breakfast
9:00 – 9:45 a.m.
To Be or Not To Be: An LLC, LP, LLP, S or a C
Louis A. Mezzullo
9:45 – 10:30 a.m.
Making Sure Your Transfer Tax Planning Doesn’t Create
Income Tax Nightmares When You Sell the Family Business
Richard B. Robinson
10:30 – 10:45 a.m.
Break
10:45 – 11:30 a.m.
Fractionalized Equity Valuation Planning – An Egyptian
Mortician’s Techniques for Preserving (Mummifying)
Post-Mortem Valuation Discounts
Susan K. Smith
11:30 a.m. – 12:15 p.m.
After the Fact, But It’s Still Not Too Late – An Overview of
Post-Mortem Tax Planning Strategies
Steve R. Akers
12:15 – 2:00 p.m.
Lunch Break
2:00 – 5:15 p.m.
Fundamentals Program – Millennium Schminium:
Is Your Tax Drafting Y2K Compliant?
(Runs concurrently with the Special Sessions)
M. Read Moore
David Powell
2:00 – 3:30 p.m.
Special Sessions I
I-A – CASE STUDY – Retirement Benefits Payable to Trusts
Natalie B. Choate
I-B – Hot Transfer Tax Valuation Issues
Susan K. Smith
Judge David Laro
John W. Porter
I-C – The Total Return Trust Revolution: An Introduction
Robert B. Wolf
Stephan R. Leimberg
Susan Porter
I-D – GSTT: Lifetime Transfers
Georgiana J. Slade
I-E – Foreign Trusts
Maria E. Núñez
3:30 – 3:45 p.m.
Break
3:45 – 5:15 p.m.
Special Sessions II
II-A – CASE STUDY – Total Return Trusts:
Techniques and Applications
Robert B. Wolf
Bruce A. Guiot
II-B – Charitable Planning Update @ Y2K
Jerry J. McCoy
II-C – When Law and Ethics Collide
Bruce S. Ross
II-D – Post-Mortem Tax Planning
Steve R. Akers
II-E – Choice of Entity
Louis A. Mezzullo
Thursday, January 13
8:00 – 9:00 a.m.
Complimentary Continental Breakfast
9:00 – 9:45 a.m.
Giving Well is the Best Revenge:
Planning Opportunities with Stock Options
Daniel H. Markstein, III
9:45 – 10:30 a.m
No More "Gravy Train": 1997 Law Revisions Dramatically
Affect the Economics of CRTs – Only Those With True
Charitable Motivation Should Create Them
Byrle M. Abbin
10:30 – 10:45 a.m.
Break
10:45 – 11:30 a.m.
Non-Charitable Inter Vivos Gifts – A Plan for Tax Relief
James W. Narron
11:30 a.m. – 12:15 p.m.
Beyond the Basic Freeze: Further Uses of
Deferred Payment Sales and Avoiding the Meltdown
Jerome M. Hesch
12:15 – 2:00 p.m.
Lunch Break
2:00 – 3:30 p.m. and
3:45 – 5:15 p.m.
Fundamentals Program – Numbers Matter:
(Runs concurrently with the Special Sessions)
Lawrence P. Katzenstein
2:00 – 3:30 p.m
Special Sessions III
III-A – CASE STUDY – Putting It All Together:
A Potpourri of Potential Plans
Jon J. Gallo
III-B – Hot Transfer Tax Valuation Issues
(Repeat of Session I-B)
Susan K. Smith
Judge David Laro
John W. Porter
III-C – Ethical Issues and Developments in Multidisciplinary
Practice
Donna Barwick
Dennis I. Belcher
Samuel A. DiPiazza, Jr.
Douglas W. Duncan
Sherwin P. Simmons
III-D – Planning and Drafting to Influence Behavior
Howard M. McCue III
III-E – Planning Opportunities with Stock Options
Daniel H. Markstein, III
3:30 – 3:45 p.m.
Break
3:45 – 5:15 p.m.
Special Sessions IV
IV-A – CASE STUDY – Putting It All Together:
A Potpourri of Potential Plans (Continued)
Jon J. Gallo
IV-B – CRTs and CLTs
Byrle M. Abbin
Jonathan Gopman
IV-C – Non-Charitable Inter Vivos Gifts
James W. Narron
IV-D – Sale of the Family Business
Richard B. Robinson
IV-E – Deferred Payment Sales
Jerome M. Hesch
Friday, January 14
8:00 – 9:00 a.m. Complimentary Continental Breakfast
9:00 – 9:45 a.m.
Coming Soon to Your State: Community Property
M. Read Moore
9:45 – 10:30 a.m.
A Significant Challenge: Estate Planning for Individuals
Worth $3 Million or Less
Jonathan G. Blattmachr
10:30 – 10:45 a.m.
Break
10:45 a.m. – 12:15 p.m.
Question & Answer II
Alan D. Bonapart
Louis A. Mezzullo
Susan Porter
Edward S. Schlesinger
General Information
Inquiries/Registration:
Philip E. Heckerling Institute on Estate Planning
University of Miami School of Law
Center for Continuing Legal Education
P.O. Box 248087
Coral Gables, FL 33124-0201
Telephone: 305-284-4762 / FAX: 305-284-6752
===========================================
Headquarters Hotel - Fontainbleau Hilton, Miami Beach, FL
Telephone (305) 538-2000, FAX (305) 674-4607.
===========================================
NOTICE: Although audio tapes of all of the substantive session
at the Miami Institute currently are only made available to Institute
registrants for purchase, the entire proceeding of the Institute are
published annually by Matthew Bender. The text of these
proceedings is also available on CD ROM from Authority by
Matthew Bender. For further information, contact your Matthew
Bender sales representative, or call (800) 533-1637, or fax (800)
828-8341, or go to URL http://www.bender.com/
or write to Matthew
Bender & Co., Inc., Attn: Fulfillment Dept., 1275 Broadway, Albany,
NY 12204.
___________________________________________________________
Joseph G. Hodges Jr., Esq. , Denver, CO - ABA-PTL List Co-Moderator
jghodges@jghlaw.com
http://members.iex.net/~jghodges
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