The most recent Heckerling Institute on Estate Planning, which marked 49 years of the Institute, focused on the importance of income tax in estate planning. An additional focus was on minimizing state estate taxes. With the focus on taxes, which are a quickly changing landscape, a flexible approach to estate planning that considered individual situations was highly preferred.
See Kevin Matz, A View From the Audience at Heckerling: Part I, Wealth Management, Feb. 18, 2015.
Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.
