Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Sunday, April 20, 2014

Article on ATRA and the Heckerling Institute


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


Articles, Estate Planning - Generally, Estate Tax, Gift Tax, Income Tax, New Legislation | Permalink

TrackBack URL for this entry:


Listed below are links to weblogs that reference Article on ATRA and the Heckerling Institute :


Post a comment