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2007 Index (back)
Introduction,
Pt. 1
Introduction I
As we have done in January for the last ten 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 41th Annual Philip E. Heckerling Institute on Estate Planning that is being held January 8-12, 2007 at the Orlando World Center Marriott Resort and Convention Center in Orlando, Florida, a new venue for the Institute this year. A complete listing of the proceedings and speakers will be published here later and is also available on the Institute's Web site at 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 Orlando this year are Gene Zuspann Esq. of Zuspann & Zuspann in Denver, Colorado, Herb Braverman Esq.of Walter & Haverfield, LLP in Cleveland, Ohio, Merry Balson Esq.of Wade, Ash, Woods, Hill & Farley in Denver, Colorado, Paul Hood Esq. of L. Paul Hood Jr. (APLC) in Mandeville, Louisiana, Joanne Hindel Esq. of Fifth Third Bank in Cleveland, Ohio. Jason Havens Esq. of Havens & Miller PLLC in Destin, Florida. Alan Rothschild Esq. of Hatcher, Stubbs, Land, Hollis and Rothschild, LLP in Columbus, Georgia, and Kimon Karas Esq. of McCarthy, Lebit, Crystal and Liffman Co., LPA in Cleveland, Ohio. The editor again this year will be Joseph G. Hodges Jr. Esq, a solo practitioner in Denver, Colorado, who also is the Chief Moderator of the ABA-PTL List.
=================================================
Scope of the Institute:
The Heckerling Institute on Estate Planning is the nation's leading conference for estate planning professionals. The program is designed for sophisticated attorneys, trust officers, accountants, insurance advisors, and wealth management professionals who are familiar with the principles of estate planning.
• The recent developments panel on Monday afternoon, featuring three of the nation's foremost estate planning experts, will guide you through the year's most significant developments in estate planning, including the latest developments on the tax front.
• Our general session lectures, which begin on Tuesday morning and continue throughout the week, will provide in-depth analysis of topics of timely interest to experienced estate planners.
• On Wednesday and Thursday afternoons, a wide variety of workshops, panel discussions, and case studies will examine and provide practical guidance on sophisticated estate planning techniques, including our popular series on planning with financial assets. Sessions in the financial assets series are designated:
• A second series of afternoon programs will focus on trust and estate litigation, including an update on FLP audit and litigation issues and a session on reducing the risk of malpractice claims. The series will also include a full afternoon session on a new simplified trial resolution process to resolve disputes that cannot be successfully mediated. Sessions in the litigation series are designated:
• Our fundamentals program is of interest to not only entry-level practitioners, but also to experienced planners who would benefit from a thorough review of three important topics. The programs will cover selected wealth transfer tax issues, buy-sell agreements, and Subchapter K.
As the largest gathering of estate planning professionals 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.
Our new headquarters hotel, the Orlando World Center Marriott Resort & Convention Center, offers nearly 2,000 hotel rooms as well as expanded meeting and exhibit space. Please join us in Orlando, January 8 -12, 2007, to take advantage of this exciting event!
THE INSTITUTE 2007 FACULTY:
Alan S. Acker
Columbus, Ohio
Jay D. Adkisson
Select Portfolio Management, Inc.
Aliso Viejo, California
Farhad Aghdami
Williams, Mullen, Clark & Dobbins
Richmond, Virginia
Steve R. Akers
Bessemer Trust
Dallas, Texas
George F. Albright, Jr.
JP Morgan
Washington, D.C.
Ronald D. Aucutt
McGuireWoods LLP
McLean, Virginia
Dennis I. Belcher
McGuireWoods LLP
Richmond, Virginia
John F. Bergner
Winstead Sechrest & Minick P.C.
Dallas, Texas
Jonathan G. Blattmachr
ilbank Tweed Hadley & McCloy LLP
New York, New York
Alexander A. Bove, Jr.
Bove & Langa, P.C.
Boston, Massachusetts
Pamela A. Bresnahan
Vorys, Sater, Seymour and Pease LLP
Washington, D.C.
Lawrence Brody
Bryan Cave LLP
St. Louis, Missouri
Natalie B. Choate
Bingham McCutchen LLP
Boston, Massachusetts
Michael R. Conway, Jr.
Duncan Associates Attorneys and Counselors, P.C.
Chicago, Illinois
John P.C. Duncan
Duncan Associates Attorneys and Counselors, P.C.
Chicago, Illinois
Bryan R. Dunn
Kinship Trust Company, LLC
Northbrook, Illinois
S. Stacy Eastland
Goldman, Sachs & Co.
Houston, Texas
Mark B. Edwards
Poyner & Spruill, LLP
Charlotte, North Carolina
Mitchell Gans
Hofstra University School of Law
Hempstead, New York
Wendy S. Goffe
Graham & Dunn PC
Seattle, Washington
Robert W. Goldman
Goldman Felcoski & Stone, P.A.
Naples, Florida
Sara S. Hamilton
Family Office Exchange
Chicago, Illinois
Carol A. Harrington
McDermott Will & Emery LLP
Chicago, Illinois
Jerome M. Hesch
Greenberg Traurig, P.A.
Miami, Florida
Richard L. Kaplan
University of Illinois College of Law
Champaign, Illinois
William LaPiana
New York Law School
New York, New York
Stephan R. Leimberg
Leimberg Information Services, Inc.
Havertown, Pennsylvania
Bridget A. Logstrom
Dorsey & Whitney LLP
Minneapolis, Minnesota
Jonathan C. Lurie
McDermott Will & Emery LLP
Los Angeles, California
Mary Ann Mancini
Williams Mullen
Washington, D.C.
Daniel H. Markstein, III
Maynard Cooper & Gale PC
Birmingham, Alabama
Matthew P. Matiasevich
Evans, Latham & Campisi
San Francisco, California
Carlyn S. McCaffrey
Weil, Gotshal & Manges LLP
New York, New York
Jerry J. McCoy
Law Office of Jerry J. McCoy
Washington, D.C.
Kevin McGrath
The Saylor Law Firm, LLP
Atlanta, Georgia
Louis A. Mezzullo
Luce, Forward, Hamilton & Scripps LLP
Rancho Santa Fe, California
Kathryn W. Miree
Kathryn W. Miree & Associates, Inc.
Birmingham, Alabama
Cono R. Namorato
Caplin & Drysdale
Washington, D.C.
Scott B. Osborne
Preston Gates & Ellis LLP
Seattle, Washington
David H. Pankey
McGuireWoods LLP
ashington, D.C.
Jeffrey N. Pennell
Emory University School of Law
Atlanta, Georgia
John W. Porter
Baker Botts, L.L.P.
Houston, Texas
Susan Porter
United States Trust Company, N.A.
New York, New York
Charles L. Ratner
rnst & Young LLP
leveland, Ohio
Mary Beth S. Robinson
Attorneys' Liability Assurance Society, Inc.
Chicago, Illinois
Richard B. Robinson
Robinson & Diss, P.C.
Denver, Colorado
John T. Rogers, Jr.
Luce, Forward, Hamilton & Scripps LLP
Los Angeles, California
Kevin S. Rosen
Gibson, Dunn & Crutcher LLP
Los Angeles, California
Gideon Rothschild
Moses & Singer LLP
New York, New York
Pam H. Schneider
Gadsden Schneider & Woodward LLP
King of Prussia, Pennsylvania
Bruce M. Stone
Goldman Felcoski & Stone P.A.
Coral Gables, Florida
Robert A. Weiss
Bernstein Global Wealth Management
New York, New York
Ann Hart Wernz
Wells Fargo Bank, N.A.
Minneapolis, Minnesota
Linda S. Whitton
Valparaiso University School of Law
Valparaiso, Indiana
Howard M. Zaritsky
Rapidan, Virginia
Diana S.C. Zeydel
Greenberg Traurig, P.A.
Miami, Florida
Institute's Advisory Committee:
Tina Portuondo, Institute Director
Coral Gables, Florida
Byrle M. Abbin, Wealth & Tax Advisory Services, Inc.
McLean, Virginia
Steve R. Akers, Bessemer Trust
Dallas, Texas
Mark L. Ascher, University of Texas School of Law
Austin, Texas
Ronald D. Aucutt, McGuireWoods LLP
McLean, Virginia
Dennis I. Belcher, McGuireWoods LLP
Richmond, Virginia
Norman J. Benford, Greenberg Traurig, P.A.
Miami, Florida
Lawrence Brody, Bryan Cave LLP
St. Louis, Missouri
J. Donald Cairns, Spieth, Bell, McCurdy & Newell, Co., L.P.A.
Cleveland, Ohio
S. Stacy Eastland, Goldman, Sachs & Co.
Houston, Texas
David M. English, University of Missouri School of Law
Columbia, Missouri
Joseph G. Gorman, Jr., Sheppard Mullin Richter & Hampton LLP
Los Angeles, California
Max Gutierrez, Jr., Morgan, Lewis & Bockius LLP
San Francisco, California
Carol A. Harrington, McDermott Will & Emery LLP
Chicago, Illinois
Donald O. Jansen, Fulbright & Jaworski L.L.P.
Houston, Texas
Carlyn S. McCaffrey, Weil, Gotshal & Manges LLP
New York, New York
Jerry J. McCoy, Law Office of Jerry J. McCoy
Washington, D.C.
Judith W. McCue, McDermott Will & Emery LLP
Chicago, Illinois
Malcolm A. Moore, Davis Wright Tremaine LLP
Seattle, Washington
Jeffrey N. Pennell, Emory University School of Law
Atlanta, Georgia
Lloyd Leva Plaine, Sutherland, Asbill & Brennan LLP
Washington, D.C.
Susan Porter, United States Trust Company, N.A.
New York, New York
Bruce S. Ross, Luce, Forward, Hamilton & Scripps LLP Los Angeles, California
Pam H. Schneider, Gadsden Schneider & Woodward LLP
King of Prussia, Pennsylvania
Bruce M. Stone, Goldman Felcoski & Stone P.A.
Coral Gables, Florida
Howard M. Zaritsky
Rapidan, Virginia
Emeritus Members:
Alan D. Bonapart, Bancroft & McAlister LLP
Greenbrae, California
Dave L. Cornfeld, Husch & Eppenberger, LLC
St. Louis, Missouri
Fred J. Dopheide, Newtown Square, Pennsylvania
Marcia Chadwick Holt, Davis, Graham & Stubbs LLP
Denver, Colorado
John R. Price, Perkins Coie LLP
Seattle, Washington
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 : Orlando World Center Marriott 8701 World Center Drive Orlando, FL 32821 Telephone (407) 239-4200, FAX (407) 238-8777
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.
Brought to you by the ABA-PTL Discussion List Moderators. The URL for the ABA-PTL searchable Web-based Archives is: http://mail.abanet.org/archives/aba-ptl.html Introduction I
As we have done in January for the last ten 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 41th Annual Philip E. Heckerling Institute on Estate Planning that is being held January 8-12, 2007 at the Orlando World Center Marriott Resort and Convention Center in Orlando, Florida, a new venue for the Institute this year. A complete listing of the proceedings and speakers will be published here later and is also available on the Institute's Web site at 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 Orlando this year are Gene Zuspann Esq. of Zuspann & Zuspann in Denver, Colorado, Herb Braverman Esq.of Walter & Haverfield, LLP in Cleveland, Ohio, Merry Balson Esq.of Wade, Ash, Woods, Hill & Farley in Denver, Colorado, Paul Hood Esq. of L. Paul Hood Jr. (APLC) in Mandeville, Louisiana, Joanne Hindel Esq. of Fifth Third Bank in Cleveland, Ohio. Jason Havens Esq. of Havens & Miller PLLC in Destin, Florida. Alan Rothschild Esq. of Hatcher, Stubbs, Land, Hollis and Rothschild, LLP in Columbus, Georgia, and Kimon Karas Esq. of McCarthy, Lebit, Crystal and Liffman Co., LPA in Cleveland, Ohio. The editor again this year will be Joseph G. Hodges Jr. Esq, a solo practitioner in Denver, Colorado, who also is the Chief Moderator of the ABA-PTL List.
=================================================
Scope of the Institute:
The Heckerling Institute on Estate Planning is the nation's leading conference for estate planning professionals. The program is designed for sophisticated attorneys, trust officers, accountants, insurance advisors, and wealth management professionals who are familiar with the principles of estate planning.
• The recent developments panel on Monday afternoon, featuring three of the nation's foremost estate planning experts, will guide you through the year's most significant developments in estate planning, including the latest developments on the tax front.
• Our general session lectures, which begin on Tuesday morning and continue throughout the week, will provide in-depth analysis of topics of timely interest to experienced estate planners.
• On Wednesday and Thursday afternoons, a wide variety of workshops, panel discussions, and case studies will examine and provide practical guidance on sophisticated estate planning techniques, including our popular series on planning with financial assets. Sessions in the financial assets series are designated:
• A second series of afternoon programs will focus on trust and estate litigation, including an update on FLP audit and litigation issues and a session on reducing the risk of malpractice claims. The series will also include a full afternoon session on a new simplified trial resolution process to resolve disputes that cannot be successfully mediated. Sessions in the litigation series are designated:
• Our fundamentals program is of interest to not only entry-level practitioners, but also to experienced planners who would benefit from a thorough review of three important topics. The programs will cover selected wealth transfer tax issues, buy-sell agreements, and Subchapter K.
As the largest gathering of estate planning professionals 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.
Our new headquarters hotel, the Orlando World Center Marriott Resort & Convention Center, offers nearly 2,000 hotel rooms as well as expanded meeting and exhibit space. Please join us in Orlando, January 8 -12, 2007, to take advantage of this exciting event!
THE INSTITUTE 2007 FACULTY:
Alan S. Acker
Columbus, Ohio
Jay D. Adkisson
Select Portfolio Management, Inc.
Aliso Viejo, California
Farhad Aghdami
Williams, Mullen, Clark & Dobbins
Richmond, Virginia
Steve R. Akers
Bessemer Trust
Dallas, Texas
George F. Albright, Jr.
JP Morgan
Washington, D.C.
Ronald D. Aucutt
McGuireWoods LLP
McLean, Virginia
Dennis I. Belcher
McGuireWoods LLP
Richmond, Virginia
John F. Bergner
Winstead Sechrest & Minick P.C.
Dallas, Texas
Jonathan G. Blattmachr
ilbank Tweed Hadley & McCloy LLP
New York, New York
Alexander A. Bove, Jr.
Bove & Langa, P.C.
Boston, Massachusetts
Pamela A. Bresnahan
Vorys, Sater, Seymour and Pease LLP
Washington, D.C.
Lawrence Brody
Bryan Cave LLP
St. Louis, Missouri
Natalie B. Choate
Bingham McCutchen LLP
Boston, Massachusetts
Michael R. Conway, Jr.
Duncan Associates Attorneys and Counselors, P.C.
Chicago, Illinois
John P.C. Duncan
Duncan Associates Attorneys and Counselors, P.C.
Chicago, Illinois
Bryan R. Dunn
Kinship Trust Company, LLC
Northbrook, Illinois
S. Stacy Eastland
Goldman, Sachs & Co.
Houston, Texas
Mark B. Edwards
Poyner & Spruill, LLP
Charlotte, North Carolina
Mitchell Gans
Hofstra University School of Law
Hempstead, New York
Wendy S. Goffe
Graham & Dunn PC
Seattle, Washington
Robert W. Goldman
Goldman Felcoski & Stone, P.A.
Naples, Florida
Sara S. Hamilton
Family Office Exchange
Chicago, Illinois
Carol A. Harrington
McDermott Will & Emery LLP
Chicago, Illinois
Jerome M. Hesch
Greenberg Traurig, P.A.
Miami, Florida
Richard L. Kaplan
University of Illinois College of Law
Champaign, Illinois
William LaPiana
New York Law School
New York, New York
Stephan R. Leimberg
Leimberg Information Services, Inc.
Havertown, Pennsylvania
Bridget A. Logstrom
Dorsey & Whitney LLP
Minneapolis, Minnesota
Jonathan C. Lurie
McDermott Will & Emery LLP
Los Angeles, California
Mary Ann Mancini
Williams Mullen
Washington, D.C.
Daniel H. Markstein, III
Maynard Cooper & Gale PC
Birmingham, Alabama
Matthew P. Matiasevich
Evans, Latham & Campisi
San Francisco, California
Carlyn S. McCaffrey
Weil, Gotshal & Manges LLP
New York, New York
Jerry J. McCoy
Law Office of Jerry J. McCoy
Washington, D.C.
Kevin McGrath
The Saylor Law Firm, LLP
Atlanta, Georgia
Louis A. Mezzullo
Luce, Forward, Hamilton & Scripps LLP
Rancho Santa Fe, California
Kathryn W. Miree
Kathryn W. Miree & Associates, Inc.
Birmingham, Alabama
Cono R. Namorato
Caplin & Drysdale
Washington, D.C.
Scott B. Osborne
Preston Gates & Ellis LLP
Seattle, Washington
David H. Pankey
McGuireWoods LLP
ashington, D.C.
Jeffrey N. Pennell
Emory University School of Law
Atlanta, Georgia
John W. Porter
Baker Botts, L.L.P.
Houston, Texas
Susan Porter
United States Trust Company, N.A.
New York, New York
Charles L. Ratner
rnst & Young LLP
leveland, Ohio
Mary Beth S. Robinson
Attorneys' Liability Assurance Society, Inc.
Chicago, Illinois
Richard B. Robinson
Robinson & Diss, P.C.
Denver, Colorado
John T. Rogers, Jr.
Luce, Forward, Hamilton & Scripps LLP
Los Angeles, California
Kevin S. Rosen
Gibson, Dunn & Crutcher LLP
Los Angeles, California
Gideon Rothschild
Moses & Singer LLP
New York, New York
Pam H. Schneider
Gadsden Schneider & Woodward LLP
King of Prussia, Pennsylvania
Bruce M. Stone
Goldman Felcoski & Stone P.A.
Coral Gables, Florida
Robert A. Weiss
Bernstein Global Wealth Management
New York, New York
Ann Hart Wernz
Wells Fargo Bank, N.A.
Minneapolis, Minnesota
Linda S. Whitton
Valparaiso University School of Law
Valparaiso, Indiana
Howard M. Zaritsky
Rapidan, Virginia
Diana S.C. Zeydel
Greenberg Traurig, P.A.
Miami, Florida
Institute's Advisory Committee:
Tina Portuondo, Institute Director
Coral Gables, Florida
Byrle M. Abbin, Wealth & Tax Advisory Services, Inc.
McLean, Virginia
Steve R. Akers, Bessemer Trust
Dallas, Texas
Mark L. Ascher, University of Texas School of Law
Austin, Texas
Ronald D. Aucutt, McGuireWoods LLP
McLean, Virginia
Dennis I. Belcher, McGuireWoods LLP
Richmond, Virginia
Norman J. Benford, Greenberg Traurig, P.A.
Miami, Florida
Lawrence Brody, Bryan Cave LLP
St. Louis, Missouri
J. Donald Cairns, Spieth, Bell, McCurdy & Newell, Co., L.P.A.
Cleveland, Ohio
S. Stacy Eastland, Goldman, Sachs & Co.
Houston, Texas
David M. English, University of Missouri School of Law
Columbia, Missouri
Joseph G. Gorman, Jr., Sheppard Mullin Richter & Hampton LLP
Los Angeles, California
Max Gutierrez, Jr., Morgan, Lewis & Bockius LLP
San Francisco, California
Carol A. Harrington, McDermott Will & Emery LLP
Chicago, Illinois
Donald O. Jansen, Fulbright & Jaworski L.L.P.
Houston, Texas
Carlyn S. McCaffrey, Weil, Gotshal & Manges LLP
New York, New York
Jerry J. McCoy, Law Office of Jerry J. McCoy
Washington, D.C.
Judith W. McCue, McDermott Will & Emery LLP
Chicago, Illinois
Malcolm A. Moore, Davis Wright Tremaine LLP
Seattle, Washington
Jeffrey N. Pennell, Emory University School of Law
Atlanta, Georgia
Lloyd Leva Plaine, Sutherland, Asbill & Brennan LLP
Washington, D.C.
Susan Porter, United States Trust Company, N.A.
New York, New York
Bruce S. Ross, Luce, Forward, Hamilton & Scripps LLP Los Angeles, California
Pam H. Schneider, Gadsden Schneider & Woodward LLP
King of Prussia, Pennsylvania
Bruce M. Stone, Goldman Felcoski & Stone P.A.
Coral Gables, Florida
Howard M. Zaritsky
Rapidan, Virginia
Emeritus Members:
Alan D. Bonapart, Bancroft & McAlister LLP
Greenbrae, California
Dave L. Cornfeld, Husch & Eppenberger, LLC
St. Louis, Missouri
Fred J. Dopheide, Newtown Square, Pennsylvania
Marcia Chadwick Holt, Davis, Graham & Stubbs LLP
Denver, Colorado
John R. Price, Perkins Coie LLP
Seattle, Washington
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 : Orlando World Center Marriott 8701 World Center Drive Orlando, FL 32821 Telephone (407) 239-4200, FAX (407) 238-8777
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.
Brought to you by the ABA-PTL Discussion List Moderators. The URL for the ABA-PTL searchable Web-based Archives is: http://mail.abanet.org/archives/aba-ptl.html
|
