Access the materials:
- Estate Planning Tax Update—Highlights of Current Developments
- LOOKING AHEAD – Estate Planning in 2026 & Current Developments (Including Observations from Heckerling 2026)
Replay Coming Soon
Please join Senior Fiduciary Counsels Stephen R. Akers and Benetta Y. Park for an update on the most notable planning topics in today’s environment. We will address issues that may be top of mind for you and your clients, including:
- Selected observations about the One Big Beautiful Bill Act (OBBBA) tax reconciliation legislation
- Qualified small business stock (QSBS) – the “hot” planning strategies in 2026
- Administrative announcements (including reporting of non-financed residential real estate transfers to trusts and entities)
- GRAT litigation attacks, Elcan v. Commissioner briefs
- Gifts by beneficiaries in NJSA actions, McDougall v. Commissioner update
- Privilege issues, including from the use of artificial intelligence, U.S. v. Heppner (S.D.N.Y. Feb. 10, 2026)
- Basis adjustment for grantor trusts not in the gross estate, Belmont v. Commissioner
- Observations from the 60th Annual Heckerling Institute on Estate Planning
