Heckerling
Institute 2003
Reports from the event, as posted to the ABA-PTL List Serve |
Introduction
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INTRODUCTION
As we have done in January for the last six 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 37th Annual Philip E. Heckerling
Institute on Estate Planning that is being held January 6-10, 2003
at the
Fontainebleau Hilton Resort and Towers in Miami Beach, Florida.
Our on-site local reporters there in Miami this year will be identified
as
their reports are received and published:
We also will be posting the full text of this year's Reports on
the ABA
RPPT Section's Web site, as we have since the 2000 Institute. Those
Reports can be found at URL
http://www.abanet.org/rppt/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.
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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 of the Institute:
The Philip E. Heckerling Institute on Estate Planning is the nation’s
leading conference for estate planning professionals. It is designed
for
sophisticated attorneys, trust officers, accountants, insurance
professionals, and financial planners who, through years of experience
and
practice, are familiar with the principles of estate planning. This
year’s
program will provide the information you need to remain up-to-date
on the
latest developments in the estate planning field.
· A recent developments panel on Monday afternoon will guide
you
through the year’s developments in estate, gift, and income
taxation.
· The Tuesday morning program marks the beginning of our
general
session lectures. The lectures provide in-depth analysis of topics
of
timely interest to experienced estate planners, and are presented
by some
of the nation’s leading authorities.
· Tuesday afternoon will include a panel focusing on estate,
gift and
generation-skipping planning and drafting issues in the new statutory
environment.
· On Wednesday and Thursday afternoons, the Institute offers
a wide
variety of workshops, panel discussions, and case studies, that
will
examine and provide practical guidance on sophisticated estate planning
techniques.
· Finally, this year’s Institute once again includes
our popular
Fundamentals Program, designed to be of interest to not only entry-level
practitioners, but also to more experienced planners who would benefit
from
a thorough review of these topics central to the estate planning
process.
As the largest gathering of estate planners in the country, the
Institute
offers a unique 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 hope that you will join us in Miami Beach January 6-10,
2003,
to take advantage of this unique event.
THE INSTITUTE 2003 FACULTY:
Roy M. Adams
Sonnenschein Nath & Rosenthal
Steve R. Akers
Bessemer Trust
Russell G. Allen
JP Morgan
Albert S. Barr, III
Law Office of Albert S. Barr, III LLC
Susan T. Bart
Sidley Austin Brown & Wood
Martin E. Basson
Internal Revenue Service Estate and Gift
Edward Jay Beckwith
Baker & Hostetler LLP
Norman J. Benford
Greenberg Traurig
Jonathan G. Blattmachr
Milbank, Tweed, Hadley & McCloy LLP
Alexander A. Bove, Jr.
Law Offices of Alexander A. Bove
Karen E. Boxx
University of Washington
Lawrence Brody
Bryan Cave LLP
J. Donald Cairns
Spieth, Bell, McCurdy & Newell, L.P.A.
Natalie B. Choate
Bingham Dana LLP
Richard B. Covey
Carter, Ledyard & Milburn
David J. Dietrich
Dietrich & Cole
S. Stacy Eastland
Goldman, Sachs & Co.
Mary Lou Edelstein
Internal Revenue Service Appeals
Timothy P. Flaherty
Silver Creek SV, LLC
Paul N. Frimmer
Irell & Manela LLP
Jon J. Gallo
Greenberg, Glusker, Fields, Claman
Machtinger & Kinsella LLP
Leslie C. Giordani
Giordani, Schurig, Beckett & Tackett, LLP
Joseph G. Gorman, Jr.
Sheppard, Mullin, Richter & Hampton LLP
Carol A. Harrington
McDermott, Will & Emery
Ellen K. Harrison
Shaw Pittman
Dan T. Hastings
Skadden, Arps, Slate, Meagher & Flom LLP
Joseph G. Hodges, Jr.
Attorney at Law
Edmond M. Ianni
Wilmington Trust Company
Lawrence P. Katzenstein
Thompson Coburn LLP
William Lapiana
New York Law School
John B. Lawson
Insurance Distributors International (Bermuda) Ltd.
Ralph E. Lerner
Sidley Austin Brown & Wood LLP
Mary Ann Mancini
Steptoe & Johnson LLP
Daniel H. Markstein, III
Maynard, Cooper & Gale, P.C.
Carlyn S. McCaffrey
Weil, Gotshal & Manges LLP
Jerry J. McCoy
Law Office of Jerry J. McCoy
Judith M. McCue
McDermott, Will & Emery
Louis A. Mezzullo
Mezzullo & Guare, PLC
John R. Price
Perkins Coie LLP
John W. Porter
Baker & Botts, L.L.P.
Susan Porter
United States Trust Company
Richard B. Robinson
Lentz, Evans & King P.C.
Pam H. Schneider
Gadsden Schneider & Woodward LLP
Howard M. Zaritsky
Attorney at Law
Henry Steinway Ziegler
Fiduciary Trust Company International
THE PROGRAM SCHEDULE:
Sunday, January 5
Registration
Monday, January 6
OPTIONAL PRE-CONFERENCE FUNDAMENTALS PROGRAM
ERISA for Estate Planners - Natalie B. Choate
Introductory Remarks - Tina Portuondo, Institute Director
Recent Developments in Estate, Gift and Income Taxation 2002
Carlyn S. McCaffrey
Dan T. Hastings
Howard M. Zaritsky
Materials by Richard B. Covey and Dan T. Hastings
Tuesday, January 7
Adventures in Life Insurance! (And You Thought It Would Be Boring)
Jonathan G. Blattmachr
Turning the Tables: When Do the IRS Actuarial Tables Not Apply?
Lawrence P. Katzenstein
What To Do With Art and Other Valuable Stuff
Ralph E. Lerner
Charitable Lead Trusts Re-Examined: The Dawning of a Golden Age?
Edward Jay Beckwith
Drafting After EGTRRA (and Other Recent Developments):
How Different Is It?
Pam H. Schneider
Paul M. Frimmer
Carol A. Harrington
Did They Get It Right? The Final Minimum Distribution Rules
Louis A. Mezzullo
State Law Developments Searching for Revenue and Other Quests
William Lapiana
Wednesday, January 8
Worth the Effort Even Beyond the Grave An Update of Post-Mortem
Planning Issues
Steve R. Akers
From the Far Bank of The River Styx: Post-Mortem Problems and
Opportunities With Family Partnerships
Daniel H. Markstein, III
Question & Answer Session
Carlyn S. McCaffrey
Dan T. Hastings
Howard M. Zaritsky
FUNDAMENTALS PROGRAM Estate Planning in a Low Interest
Rate Environment (Runs concurrently with the Special Sessions)
Lawrence P. Katzenstein
Special Sessions I
I-A CASE STUDY The 529 Drop-Kick Through the Financial
Goalposts of Education Savings
Susan T. Bart
I-B Our Best Ideas That We Are Willing To Talk About
S. Stacy Eastland
Jonathan G. Blattmachr
Ellen K. Harrison
I-C Charitable Planning: What’s on Your Desk?
Jerry J. McCoy
Edward Jay Beckwith
Ralph E. Lerner
I-D Fielding the Throwback and Other Considerations for NRAs
With U.S. Heirs
Henry Steinway Zeigler
I-E Ethics as Part of the Daily Mix Has Enron Raised the Bar?
Joseph G. Gorman, Jr.
J. Donald Cairns
Judith W. McCue
Special Sessions II
II-A CASE STUDY Moving the Immovable Protecting Real
Estate From Creditors
Alexander A. Bove, Jr.
II-B Transfer Tax Audit Issues: What's Hot, What's Not
Norman J. Benford Mary Lou Edelstein
Martin E. Basson John W. Porter
II-C Advanced Investments in Life Insurance Strategies Use of
Hedge Funds in Offshore Private Placement Life Insurance
Lawrence Brody
Leslie C. Giordani
Timothy P. Flaherty
John B. Lawsond
II-D Back to the Future: Carryover Basis in 2010
William Lapiana
Susan Porter
II-E Ethics as Part of the Daily Mix Has Enron Raised the Bar?
(Repeat of Session I-E)
Joseph G. Gorman, Jr.
J. Donald Cairns
Judith W. McCue
Thursday, January 9
Estate Planning With GRATs and Near-GRATs Opportunities and
Pitfalls of a Cloudy Crystal Ball
John R. Price
Unwinding the Discount Entity: What Happens When the Family
Wants To Take Their Share and Run?
Richard B. Robinson
What Do You Mean, Subpoena? I’m a Lawyer!
Russell G. Allen
One Percent, Two Percent, Three Percent, Four No Matter What
12:15 p.m. You Pay, the Bene Wants More
Susan Porter
FUNDAMENTALS PROGRAM Everything You Ever Wanted To
Know About Generation-Skipping But Were Afraid To Ask
(Runs concurrently with the Special Sessions)
Jon J. Gallo
Special Sessions III
III-A CASE STUDY Unwinding Discount Entities
Richard B. Robinson
III-B Transfer Tax Audit Issues: What's Hot, What's Not
(Repeat of Session II-B)
Norman J. Benford
Mary Lou Edelstein
Martin E. Basson
John W. Porter
III-C Post-Mortem Planning in Transition
Steve R. Akers
III-D Fiduciary Firewalls: A Look at Blind Trusts
Edmond M. Ianni
III-E Timely Tech Topics & Ticklers "Must Have" Software,
"Must Know" Technology, and "Must Do" Stuff
Joseph G. Hodges, Jr.
Albert S. Barr, III
Special Sessions IV
IV-A CASE STUDY Post-Mortem Planning With Partnerships
Daniel H. Markstein, III
IV-B GRATs
John R. Price
IV-C The FLP Side: Fiduciary Liability Potential
Russell G. Allen
Susan Porter
IV-D Pleasing Mother Earth and the IRS: Using Conservation
Easements To Save Open Space, Income and Estate Taxes
David J. Dietrich
IV-E Split-Dollar Life Insurance
Lawrence Brody
Jonathan G. Blattmachr
Mary Ann Mancini
Friday, January 10
The Durable Power of Attorney: Why You Should Give More
Attention to Estate Planning’s Stepchild
Karen E. Boxx
Terrorism or Its Prospect The Impact on Estate Planning
Roy M. Adams
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
Web site: www.law.miami.edu/heckerling
E-mail: heckerling@law.miami.edu
===========================================
Headquarters Hotel - Fontainebleau Hilton
4441 Collins Avenue
Miami Beach, FL 33140
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.lexisnexis.com/productsandservices.
The text of these proceedings is also available on CD ROM from
Authority On-Demand by LexisNexis Matthew Bender. For further
information, contact your sales representative, or call (800) 833-
9844, or fax (518) 487-3584, or go to http://www.bender.com,
or write to Matthew Bender & Co., Inc., Attn: Order Fulfillment
Dept.,
1275 Broadway, Albany, NY 12204.
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