Highlights of Heckerling

Tom Abendroth, Christine Quigley and Kevin Matz will present a panel discussion featuring “Highlights of Heckerling,” and provide an overview of the most important estate planning strategies covered at the Heckerling Institute on Estate Planning. Topics to be discussed include the impact of the Republican trifecta on estate planning, potential changes to federal estate, gift, and GST tax exemptions post-2025, and planning with the increased exclusion for 2024-2025. They will also cover the Corporate Transparency Act, recent Supreme Court decisions affecting tax regulations, and final regulations on basis consistency reporting and GST tax relief provisions.  

Additional discussions will address planning with retirement benefits under the Setting Every Community Up for Retirement Enhancement Acts (SECURE), IRS challenges to family limited partnerships due to partnership liquidation decisions, CCA 202352018 – gift tax consequences of modifying a grantor trust to add a tax reimbursement clause, and recent court cases on marital trust terminations.