The 52nd Annual Philip E. Heckerling Institute on Estate Planning was held in Orlando during the week of January 22, 2018. This summary includes observations from that seminar, as well as other observations about various current developments and interesting estate planning issues. My goal is not to provide a general summary of the presentations. 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 (some topics are discussed by various speakers). 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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