INTRODUCTION
back to 2002 Table of Contents
As we have done in January
for the last five years, 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 36th Annual Philip E. Heckerling Institute
on Estate Planning that is being held January 7-11, 2002 at the
Fontainebleau Hilton Resort and Towers in Miami Beach, Florida.
Our on-site local reporters
there in Miami this year will include:
Stephan R. Leimberg Esq.
of Bryn Mawr, PA - Steve@leimbergservices.com Bruce Stone Esq.
of Miami, FL - BruceStone@aol.com Theodore B. Atlass Esq. of
Denver, CO - TAtlass@atlass.com as well as others yet TBD
We also will be posting
the full text of this year's Reports on the ABA RPPT Section's Web
site, as we did last year All the Reports from last year's 35th
2001 Institute are posted there now, at URL
http://www.abanet.org/rppt/meetings_cle/meetings_cle/heckerling/home.html
In addition, each Report can also be accessed at any time from the
ABA-PTL Discussion List's Web-based Archive at URL http://mail.abanet.org/archives/aba-ptl.html
=================
Again 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://www.law.miami.edu/heckerling
For those of you without access to the Web, here are the core parts
of the schedule:
SCOPE:
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. The Institute offers something of interest to every
member of the estate planning team.
A recent developments
panel on Monday afternoon, featuring three of the nation's foremost
estate planning experts, kicks off the Institute and will guide
us through last year's developments on the tax front.
Tuesday's program features
the beginning of the Institute's general session lectures. These
lectures, which run through Friday noon, provide in-depth analysis
of topics of timely interest to experienced estate planners, and
are presented by some of the nation's leading estate planning authorities.
On Wednesday and Thursday
afternoons, the Institute offers a wide variety of workshops and
panel discussions, including case studies that will illustrate and
provide practical guidance on how to implement sophisticated estate
planning techniques.
Finally, this year's
Institute once again includes the popular Fundamentals Programs.
The first two fundamentals sessions will provide a thorough review
of two topics central to the estate planning process: planning for
the orderly devolution of the closely held business, and what every
estate planner should know about the securities laws. The final
session will explore basic estate planning for non-U.S. persons
and U.S. persons with foreign connections.
Because of the scope
and quality of its educational programming, the Institute has grown
to be the largest meeting of estate planning professionals in the
country, with a record number of over 2,500 individuals from around
the nation in attendance. As the regular attendees know, this concentration
of talent has led the Institute to have some of the better characteristics
of a national convention of estate planners. The week long program
provides the opportunity to exchange ideas, to network, and to review
the latest in technology, products, and services displayed by over
100 vendors in an exhibit hall dedicated entirely to the estate
planning industry. We invite those of you who have never attended
this program, or who have been absent in recent years, to join us
in Miami Beach January 7 - 11, 2002, to take advantage of this unique
event.
THE INSTITUTE 2002 FACULTY:
Prof. Mark L. Ascher
University of Texas School of Law
Brian T. Atkinson Esq.
Moore & VanAllen, PLLC
Ronald D. Aucutt Esq.
McGuire Woods LLP
Dennis I. Belcher Esq.
McGuire Woods LLP
Jackson M. Bruce Jr. Esq.
Dunwody, White & Landon, P.A.
Richard B. Covey Esq.
Carter, Ledyard & Milburn
Henry Christensen III Esq.
Sullivan & Cromwell
Lauren Y. Detzel Esq.
Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth, P.A.
S. Stacy Eastland Esq.
Goldman, Sachs & Co.
Charles D. Fox IV Esq.
Schiff, Harden & Waite
Eileen Gallo
The Gallo Institute
Jon J. Gallo Esq.
Greenberg, Glusker, Fields, Clayman, Machtinger & Kinsella, LLP
Robert W. Goldman Esq.
Goldman & Felcoski, P.A.
Max Gutierrez Jr. Esq.
Brobeck, Phleger & Harrison
Carol A. Harrington Esq.
McDermott, Will & Emery
T. Randolph Harris Esq.
McLaughlin & Stern, LLP
Jerome M. Hesch Esq.
Greenberg Traurig
Zoe M. Hicks Esq.
Hicks & Hicks, P.C.
Linda B. Hirschson Esq.
Greenberg Traurig
Marcia Chadwick Holt Esq.
Davis, Graham & Stubbs, LLP
Prof. Christopher R. Hoyt Esq.
University of Missouri School of Law
Mildred Kalik Esq.
Simpson, Thacher & Bartlett
Beth S. Kaufman Esq.
Caplin & Drysdale
Curtis R. Kimball
Willamette Management Associates
Robert C. Lawrence III Esq.
Cadwalader, Wickersham & Taft
Mary Ann Mancini Esq.
Steptoe & Johnson, LLP
Neill G. McBryde Esq.
Moore & Van Allen, PLLC
Carlyn S. McCaffrey Esq.
Weil, Gotshal & Manges LLP
Jerry J. McCoy Esq.
Law Office of Jerry J. McCoy
Howard M. McCue III Esq.
Mayer, Brown & Platt
Louis A. Mezzullo Esq.
Mezzullo & Guare, PLC
Malcolm A. Moore Esq.
Davis Wright Tremaine, LLP
Richard W. Nenno Esq.
Wilmington Trust Company
Prof. Jeffrey N. Pennell
Emory University School of Law
Lloyd Leva Plaine Esq.
Sutherland, Asbill & Brennan, LLP
Beth Clerk Rodriguez Esq.
J. P. Morgan Private Banking
Bruce S. Ross Esq.
Holland & Knight, LLP
Sterling L. Ross Jr.
Esq. Robb & Ross
Gideon Rothschild, Esq.
Moses & Singer, LLP
Edward S. Schlesinger Esq.
Hofheimer, Gartlir & Gross, LLP
Kathleen R. Sherby Esq.
Bryan Cave LLP
Bruce Stone Esq.
Holland & Knight, LLP
D. John Thornton Esq.
Thornton & Byron, LLP
Ralph C. Wileczek Esq.
Wilmington Trust Company
THE PROGRAM SCHEDULE:
Monday, January 7
8:00 a.m. 2:00 p.m.
Registration
8:00 9:00 a.m.
Complimentary Continental Breakfast
9:00 10:30 a.m. /
10:45 a.m. 12:15 p.m.
OPTIONAL PRE-CONFERENCE FUNDAMENTALS
PROGRAM Planning or the Orderly Devolution of the
Closely Held Business
Louis A. Mezzullo
10:30 10:45 a.m.
Break
2:00 2:10 p.m.
Introductory Remarks
Tina Hestrom Portuondo,
Institute Director
2:10 3:30 p.m.
Recent Developments in Estate, Gift and
Income Taxation 2001 - Part One.
Dennis I. Belcher
Carol A.Harrington
Prof. Jeffrey N. Pennell
Materials by Richard B. Covey
3:30 3:45 p.m.
Break
3:45 5:15 p.m
Recent Developments in Estate, Gift and
Income Taxation 2001 - Part Two.
6:00 7:00 p.m.
Complimentary Reception for Registrants
__________________________________
Tuesday, January 8
7:30 - 8:30 a.m.
Complimentary Continental Breakfast
8:30 - 9:15 a.m.
Navigating the Single Stock Monetization and Diversification
Tax Maze
S. Stacy Eastland
9:15 10:90 a.m.
The New Minimum Distribution Rules
Marcia Chadwick Holt
10:00 - 10:45 a.m.
The Family Wins When IRD is Used for Charitable Bequests
Prof. Christopher R. Hoyt
10:45 11:00 a.m.
Break
11:00 11:45 a.m.
Understanding Your Client's Money Personality
Jon J. Gallo
11:45 a.m. 12:30 p.m.
Choice of Law and Trusts
Malcolm A. Moore
12:30 2:00 p.m.
Lunch Break
2:00 3:30 p.m.
Planning and Drafting in a New Statutory Environment - Part One
Ronald D. Aucutt
Max Gutierrez Jr.
Mildred Kalik
Beth S. Kaufman
Lloyd Leva Plaine
3:30 - 3:45 p.m.
Break
3:45 - 5:15 p.m.
Planning and Drafting in a New Statutory
Environment - Part Two
__________________________________
Wednesday, January 9
7:30 - 8:30 a.m.
Complimentary Continental Breakfast
8:30 - 9:15 a.m.
Life Insurance as the Life Preserver for the Closely Held Business
Mary Ann Mancini
9:15 - 10:00 a.m.
Non-Tax Considerations in the Succession of Closely Held
Businesses
Charles D.Fox IV
10:00 - 10:45 a.m.
Uses of Installment Sales, Private Annuities and SCINs
Jerome M. Hesch
10:45 11:00 a.m.
Break
11:00 a.m. - 12:30 p.m.
Question & Answer Session
Dennis I. Belcher
Carol A. Harrington
Prof. Jeffrey N. Pennell
12:30 2:00 p.m.
Lunch Break
2:00 3:30 p.m. /
3:45 5:15 p.m.
FUNDAMENTALS PROGRAM
What the Estate Planner Must Know About the Securities Laws
(Runs concurrently with the Special Sessions.)
Neill G. McBryde
Brian T. Atkinson
2:00 3:30 p.m.
Special Sessions I
I-A CASE STUDY Navigating the Single Stock Monetization
and Diversification Tax Maze
S. Stacy Eastland
I-B Children, Family Wealth and Estate Planning
John J. Gallo
Eileen Gallo
I-C Minimum Distribution Rules
Marcia Chadwick Holt
I-D Life Insurance and the Closely Held Business
Mary Ann Mancini
I-E Choice of Law and Trusts
Malcolm A. Moore
3:30 3:45 p.m.
Break
3:45 5:15 p.m.
Special Sessions II
II-A CASE STUDY Business Succession Planning
Charles D. Fox IV
II-B What's New in Ethics for the Trust and Estates Lawyer?
Jackson M. Bruce Jr.
Bruce S. Ross
Kathleen R. Sherby
II-C Asset Protection Planning: Protection vs. Control
Gideon Rothschild
II-D IRD and Charitable Giving
Prof. Christopher R.Hoyt
II-E Planning With Installment Sales, Private Annuities and
SCINs
Jerome M. Hesch
_______________________________
Thursday, January 10
7:30 -8:30 a.m.
Complimentary Continental Breakfast
8:30 - 9:15 a.m
Subchapter J - Recent Developments Relating to the Income
Taxation of Trusts and Estates
Prof. Mark L. Ascher
9:15 10:00 a.m.
The State Income Taxation of Multi-Jurisdictional Trusts
Max Gutierrez Jr.
10:00 10:45 a.m.
Implementing Total Return Trust Statutes
Richard W. Nenno
10:45 -11:00 a.m.
Break
11:00 -11:45 a.m.
Generation-Skipping Transfer Tax Planning
Lloyd Leva Plaine
11:45 a.m. 12:30 p.m.
Special Needs Trusts
Sterling L. Ross Jr.
12:30 p.m. 2:00 p.m.
Lunch Break
2:00 3:30 p.m.
3:45 5:15 p.m.
FUNDAMENTALS PROGRAM
Basic Estate Planning for Non-U.S. Persons
and U.S. Persons with Foreign Connections
(Runs concurrently with the Special Sessions)
Carlyn S. McCaffrey
Robert C.Lawrence III
2:00 3:30 p.m.
Special Sessions III
III-A CASE STUDY Implementing Total Return Trusts
Richard W. Nenno
Ralph C. Wileczek
III-B Advanced LP, LLP and LLC Valuations
D. John Thornton
Curtis R. Kimball
III-C When Charitable Trusts Go Off The Track
Jerry J. McCoy
III-D Florida Law Update
Lauren Y. Detzel
Robert W.Goldman
Bruce Stone
III-E Future of the Profession
T. Randolph Harris
Zoe M.Hicks
Howard M. McCue III
Beth Clark Rodriguez
3:30 3:45 p.m.
Break
3:45 5:15 p.m.
Special Sessions IV
IV-A CASE STUDY Special Needs Trusts
Sterling L. Ross Jr.
IV-B Advanced LP, LLP and LLC Valuations
(repeat of Session III-B)
D. John Thornton
Curtis R. Kimball
IV-C What To Do With Life Insurance After the Hearse
Leaves With Your Client In It
Edward S. Schlesinger
IV-D How to Succeed in (the) Business (of Practicing)
Without Really Trying
Stephan R. Leimberg
IV-E Income Taxation of Trusts and Estates
Mark L. Ascher
Linda B. Hirschson
___________________________
Friday, January 11
7:30 - 8:30 a.m.
Complimentary Continental Breakfast
8:30 - 9:15 a.m.
Are Tax Havens on Life Support
Henry Christensen III
9:15 10:00 a.m.
Ethical Solutions to the Estate Planner's Dilemma
Howard M. McCue III
10:00 10:15 a.m.
Break
10:15 a.m. 12:00 p.m.
CASE STUDY -Wrapping it Up - Applying What We
Have Learned
Louis A. Mezzullo
___________________________
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 33124-8087
Telephone: 305-284-4762 / FAX: 305-284-6752
===========================================
Headquarters Hotel - Fontainebleau 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 Lexis/Nexis. For further information, go to
their Web site at <http://www.lexis.com/>.
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 Discussion List Chief Moderator
jghodges@jghlaw.com
<http://www.jghlaw.com/>
URL for ABA-PTL Web-based Archives:
<http://mail.abanet.org/archives/aba-ptl.html>
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