by Steve Akers
Heckerling Musings 2013 and Other Current Developments
The Estate Planner’s "Playbook" for 2013 and Going Forward Under the Post-ATRA "New Normal" of Permanent Large Exemptions and Portability
The 47th Annual Philip E. Heckerling Institute on Estate Planning was again held in Orlando during the week of January 14, 2013. I have summarized some of my observations from the week, as well as other observations from various current developments and interesting estate planning issues. My goal is not to provide a general summary of the presentations. The summaries provided on the American Bar Association Real Property, Trust & Estate Law Section website (http://www.americanbar.org/groups/real_property_trust_estate/events_cle/
heckerling_reports/heckerling_2013.html) that are prepared by a number of reporters, and coordinated by Joe Hodges, do an excellent job of that. In addition, there are excellent summaries provided by Martin Shenkman on the Leimberg Information Services reports. Rather, this is a summary of observations of selected items during the week as well as a discussion of other items. I sometimes identify speakers, but often do not. I take no credit for any of the outstanding ideas discussed at the Institute — I am instead relaying the ideas of others that were discussed during the week.
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