Wills, Trusts & Estates Prof Blog

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

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Sunday, April 20, 2014

Article on ATRA and the Heckerling Institute

758_ATRA

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

http://lawprofessors.typepad.com/trusts_estates_prof/2014/04/article-on-atra-and-the-heckerling-institute-.html

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

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