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