Highlights of HeckerlingHighlights of Heckerling

February 6, 2025 | 2:00 PM EST

January 3, 2025

1h 30m View

Date: Feb 6, 2025

Duration: 1h 30m

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February 6, 2025 at 2:00 PM EST

The panelists will provide an overview of the most important estate planning strategies covered at the Heckerling Institute on Estate Planning.

Topics to be discussed include:

Estate planning in light of the Republican trifecta in the election and what this may mean for the scheduled sunset of the temporarily doubled federal estate, gift and generation-skipping transfer (GST) tax exemptions after Dec. 31, 2025
The Corporate Transparency Act and beneficial ownership information reporting, including the federal court injunction and its implications
The recent U.S. Supreme Court decisions that will make it easier to challenge tax regulations – Looper Bright and Corner Post
Planning for buy-sell agreements in light of the Supreme Court’s decision in Connelly
The final regulations on basis consistency reporting
The final regulations on GST tax relief provisions
The latest on planning with retirement benefits under the Setting Every Community Up for Retirement Enhancement Act and SECURE 2.0 Act
Estate of Fields and Internal Revenue Service challenges to family limited partnerships including due to the retained ability to participate in partnership liquidation decisions
CCA 202352018 – gift tax consequences of modifying a grantor trust to add a tax reimbursement clause
A tale of two recent qualified terminable interest marital trust termination cases – Anenberg and McDougall