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 2004
Index (back)
Introduction
As we have done in January for the last seven years, and
again with the
permission of the University of Miami School of Law Center
for Continuing
Legal Education, we will be posting daily Reports to this
list containing
highlights of the proceedings of the 38th Annual Philip E.
Heckerling
Institute on Estate Planning that is being held January 5-9,
2004 at the
Fontainebleau Hilton Resort and Towers in Miami Beach, Florida.
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.
We also will be posting the full text of each of these 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.
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.
Our on-site local reporters who are present in Miami this
year are Gene
Zuspann Esq. of Zuspann and Zuspann in Denver, Colorado, John
Warnick Esq.
of Holme, Roberts and Owen in Denver, Colorado, Carol Warnick
Esq. of
Holland & Hart in Denver, Colorado, and Jason Havens Esq.
of Havens &
Miller in Destin, Florida.
=================================================
Scope of the Institute:
The Heckerling Institute on Estate Planning is the nation’s
leading
conference for estate planners. It is designed for experienced
attorneys,
trust officers, accountants, insurance advisors, and wealth
management
professionals who are familiar with the principles of estate
planning. As
the largest such gathering of estate planning professionals
in the country,
the Institute has some of the better characteristics of a
national
convention, offering 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. With the addition of this year’s
new series on financial
assets, 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, will
guide you through the
year’s developments on the tax front.
· The general session lectures, which begin on Tuesday
morning and
continue throughout the week, provide in-depth analysis of
topics of timely
interest to experienced estate planners.
· Wednesday and Thursday afternoons offer a wide variety
of
workshops, panel discussions, and case studies that will examine
and
provide practical guidance on sophisticated estate planning
techniques.
· New this year is a series of afternoon programs
focusing on
financial assets in estate planning. This series will provide
a review of
modern portfolio and financial theory, explore how tax considerations
can
be integrated with those principles, and examine some of the
latest wealth
management strategies.
· Finally, this year’s Institute once again
includes the popular
Fundamentals Programs, 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 three important topics. The programs
will review
the various types of charitable entities, explore planning
and drafting for
the marital deduction, and examine the preparation and filing
of the Form 706
THE INSTITUTE 2004 FACULTY:
Steve R. Akers
Bessemer Trust
Louis J. Chiavacci
Merrill Lynch
Ronald D. Aucutt
McGuireWoods LLP
Dennis I. Belcher
McGuireWoods LLP
Scot W. Boulton
U.S. Bank Private Client Group
Michael V. Bourland
Bourland, Wall & Wenzel, P.C.
Jeffrey L. Burr
Jeffrey L. Burr & Associates
Jeffrey Callender
Deloitte & Touche
Thomas Christensen, Jr.
Blackburn & Stoll, LC
Virginia F. Coleman
Ropes & Gray LLP
Richard B. Covey
Carter, Ledyard & Milburn
Nicholas J. DeNovio
Senior Counsel to the Chief Counsel
Department of the Treasury
Internal Revenue Service
S. Stacy Eastland
Goldman, Sachs & Co.
David M. English
University of Missouri School of Law
Mary Louise Fellows
University of Minnesota School of Law
Charles D. Fox, IV
Schiff Hardin & Waite
Lawrence A. Frolik
University of Pittsburgh School of Law
T. Randall Grove
Landerholm, Memovich, Lansverk & Whitesides
Carol A. Harrington
McDermott, Will & Emery
Ellen K. Harrison
Shaw Pittman LLP
Dan T. Hastings
Skadden, Arps, Slate, Meagher & Flom LLP
Jerome M. Hesch
Greenberg Traurig
Marcia Chadwick Holt
Davis, Graham & Stubbs LLP
Donald O. Jansen
Fulbright & Jaworski L.L.P.
Marcus P. Johnson
Bourland, Wall & Wenzel
Mary Louise Kennedy
Edwards & Angell, LLP
Robert C. Lawrence, III
Cadwalader, Wickersham & Taft
Jonathan R. Macey
Cornell Law School
Jerry J. McCoy
Law Office of Jerry J. McCoy
Howard M. McCue
Mayer, Brown, Rowe & Maw
Judith W. McCue
McDermott, Will & Emery
Kathryn W. Miree
Kathryn W. Miree & Associates, Inc.
Birmingham, Alabama
Donald J. Mulvihill
Goldman Sachs
Richard W. Nenno
Wilmington Trust Company
Jeffrey N. Pennell
Emory University School of Law
Lloyd Leva Plaine
Sutherland, Asbill & Brennan LLP
Robert C. Pomeroy
Goodwin Proctor LLP
John W. Porter
Baker & Botts, L.L.P.
A. Christopher Sega
Venable, Baetjer, Howard & Civiletti
David G. Shaftel
Law Offices of David G. Shaftel, PC
Barbara A. Sloan
McLaughlin & Stern, LLP
Conrad Teitell
Cummings & Lockwood LLC
William J. Tyne
Bessemer Trust
Andrew H. Weinstein
Holland & Knight, LLC
Glen A. Yale
Oppenheimer, Blend, Harrison & Tate, Inc.
SUBSTANTIVE PROGRAM SCHEDULE AND HIGHLIGHTS:
Monday, January 5
9:00 a.m. - 12:15 p.m.
OPTIONAL PRE-CONFERENCE FUNDAMENTALS PROGRAM -
Publicly Supported Charities, Private Foundations and Everything
in
Between:Talking - and Understanding- the Talk
Conrad Teitell
2:00 - 2:10 p.m.
Introductory Remarks
Tina Portuondo, Institute Director
2:10 - 3:30 p.m.
Recent Developments in Estate, Gift and Income Taxation -
2003 Part One
Dennis I. Belcher
Carol A. Harrington
Jeffrey N. Pennell
Materials by Richard B. Covey and Dan T. Hastings
3:45 - 5:15 p.m.
Recent Developments in Estate, Gift and Income Taxation -
2003 Part Two
Tuesday, January 6
9:00 - 9:45 a.m.
The Domestic Asset Protection Trust Comes of Age
Richard W. Nenno
9:45 - 10:30 a.m.
But I Just Wanted a Few Strings Over the Trust Assets for
Me and My Family
Steve R. Akers
10:45 - 11:30 a.m.
Cottage Savings is a Loss to Trust Beneficiaries
Lloyd Leva Plaine
11:30 - 12:15 p.m.
Old But Not Cold - Restructuring, Refocusing, and Retiring
Irrevocable Trusts
Ronald D. Aucutt
2:00 - 2:45 p.m.
Bulletproofing the Family Limited Partnership - Current Issues
John W. Porter
2:45 - 3:30 p.m.
Taming the Tiger: Designing, Implementing and Operating the
FLP to Avoid a
Successful Section 2036 Attack
T. Randall Grove
3:45 - 4:30 p.m.
Defined Value Clauses: How Much Do I Love Thee? This Much
- No More, No Less
A. Christopher Sega
4:30 - 5:15 p.m.
Funding Formulas Fail on Flexibility: Variations on Traditional
Marital/Credit Shelter Funding Techniques
Barbara A. Sloan
Wednesday, January 7
9:00 - 9:45 a.m.
Charitable Trust Litigation: Enforcing Donor Intent When the
Ties That Bind
Become Frayed
Howard M. McCue
9:45 - 10:30 a.m.
The Rules of Engagement: Managing Liability for Nonprofit
Boards
Kathryn W. Miree
10:45 a.m. - 12:15 p.m.
Question & Answer Session
Dennis I. Belcher
Carol A. Harrington
Jeffrey N. Pennell
2:00 - 3:30 p.m. / 3:45 - 5:15 p.m.
FUNDAMENTALS PROGRAM - Basic Estate Planning for Spouses:
Drafting for the
Marital Deduction Isn't Rocket Science - It Isn't That Precise
(Runs
concurrently with the Special Sessions)
Jeffrey N. Pennell
2:00 - 3:30 p.m.
Special Sessions I
I-A - CASE STUDY - But I Just Wanted a Few Strings Over the
Trust Assets
for Me and My Family
Steve R. Akers
I-B - Bulletproofing the FLP - Current Issues
John W. Porter
T. Randall Grove
I-C - Everything You Always Wanted To Know About Domestic
Asset Protection
Trusts, But Could Never Find Out
Richard W. Nenno
Mary Louise Kennedy
Jeffrey L. Burr
David G. Shaftel
Thomas Christensen, Jr.
I-D - Charitable Trust Administration: Enforcing Donor Intent
When the Ties
That Bind Become Frayed
Howard M. McCue
I-E - Satisfying Solutions and Practical Planning For S Corporations
Charles D. Fox, IV
I-F - Financial Assets Series - Risky Business: A Guide to
Modern Financial
Theory
Jonathan R. Macey
3:30 - 3:45 p.m.
Special Sessions II
II-A - CASESTUDY- The Rules of Engagement for Nonprofit Boards:
Case
Studies and Cautionary Tales Kathryn W. Miree Jerry J. McCoy
II-B - Bulletproofing the FLP- Current Issues (Repeat of
Session I-B)
John W. Porter
T. Randall Grove
II-C - The Future of the Transfer Tax System: Reform or Repeal?
Dennis I. Belcher
Lloyd Leva Plaine
Mary Louise Fellows
II-D - An Update on Retirement Benefit Planning Issues: Recent
Developments
and Practical Advice
Marcia Chadwick Holt
Virginia F. Coleman
II-E - Restructuring, Refocusing and Retiring Old Trusts
Ronald D. Aucutt
II-F - Financial Assets Series - Working Together: Integrating
Investment
Management with Estate Planning
Donald J. Mulvihill
Thursday, January 8
9:00 - 9:45 a.m.
Split Dollar Has Split - So How Do We Finance Premiums Now?
Donald O. Jansen
9:45 - 10:30 a.m.
When the Kids Won't Play Well Together: Tax-Free Corporate
Divisions in
Family Business Succession Planning
Michael V. Bourland
10:45 - 11:30 a.m.
Trust Classification Times Four
Robert C. Lawrence, III
11:30 a.m. - 12:15 p.m.
Tax Shelters - The Ethical Dilemma
Andrew H. Weinstein
2:00 - 3:30 p.m. / 3:45 - 5:15 p.m.
FUNDAMENTALS PROGRAM - Preparing and Filing the Form / 706:
Who, What, How,
When, and Where (Runs concurrently with the Special Sessions)
Glen A. Yale
2:00 - 3:30 p.m.
Special Sessions III
III-A -CASE STUDY - Tax-Free Corporate Divisions in Family
Business
Succession Planning
Michael W. Bourland
Marcus P. Johnson
III-B - Planning and Drafting for Maximum Flexibility in
Credit
Shelter/Marital Deduction Planning
Barbara A. Sloan
III-C - Tax Shelters - The Ethical Dilemma
Andrew H. Weinstein
Nicholas J. DeNovio
III-D - The Uniform Trust Code: Your State Might Be Next
David M. English
Judith W. McCue
Scot W. Boulton
III-E - Premium Financing Techniques
Donald O. Jansen
III-F - Financial Assets Series - Keeping Them Rich: Legal,
Tax,
Diversification and Hedging Strategies for Families with Concentrated
Stock
Positions
Louis J. Chiavacci
Jeffery C. Callender
3:45 - 5:15 p.m.
Special Sessions IV
IV-A - CASE STUDY- Planning for the Very Old Client: The
Complex and
Confused World of Anna G.
Lawrence A. Frolik
IV-B - Formulas, Fractions and Ratios - Oh My!
S. Stacy Eastland
A. Christopher Sega
IV-C-Tax Shelters-The Ethical Dilemma (Repeat of Session
III-C)
Andrew H. Weinstein
Nicholas J. DeNovio
IV-D - Foreign Trusts
Robert C. Lawrence, III
IV-E- Financial Assets Series - So What Are The Alternatives
William J Tyne
Friday, January 9
9:00 - 9:45 a.m.
State Death Tax Credit: Planning and Drafting in Light of
Phase Out
Robert C. Pomeroy
9:45 - 10:30 a.m.
Old Age With Fears and Ills: Planning for the Very Old Client
Lawrence A. Frolik
10:45 a.m. - 12:00 p.m.
CASE STUDY - Grand Finale - Implementing Bright Ideas
Ellen K. Harrison
Jerome M. Hesch
S. Stacy Eastland
__________________________________________
GENERAL INFORMATION ABOUT INSTITUTE:
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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