Sunday, April 20, 2014
The changes wrought by the American Taxpayer Relief Act of 2012 were at the forefront of the 47th Annual Heckerling Institute on Estate Planning, a week-long conference for estate planning advisors. For a summary of the speakers’ remarks on several important estate planning topics, read Estate Planning After ATRA: A Summary of the Heckerling Institute on Estate Planning by Martyn S. Babitz, J.D. (Hawthorn PNC).
The four central points discussed at the Heckerling Institute about ATRA include:
- Sense of permanence in federal transfer tax
- Role of income tax planning
- Portability as a planning consideration; and
- Timing of significant gifts