Below is a summary of my 2026 Heckerling Newsletters. If you don’t subscribe and wish to, please go to the Heckerling Newsletter Signup. This link also gives the chance to sign up for the several-thousand-page PDF described below.
My Heckerling newsletter consists of:
- Reports prepared by volunteers from the American Bar Association’s Real Property, Trust and Estate Law Section (ABA RPTE). Bruce Tannahill coordinates the volunteer submissions and circulates them to ABA RPTE and to me, for distribution to ACTEC and in this newsletter. We are grateful to Tina Portuondo, director of Heckerling, for encouraging this ABA RPTE effort and permitting its publication.
- My commentary on the reports.
In my various commentaries, I may refer to “my materials.” That refers to a several-thousand-page PDF, “Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications,” that also includes fundamental and advanced estate planning ideas that are not just for business owners. Subscribers to my Heckerling commentary can email me to ask for my free quarterly newsletter that provides a link to the most recent version of that PDF. If you do not subscribe to my Heckerling commentary, you can subscribe for free to both resources using the form available here.
Introduction Part 1 introduces the reporters and highlights the substantive coverage. Introduction Part 2 provides a detailed agenda and lists leading sponsors.
Report 1 – Monday’s Fundamentals Program, “It’s 10 P.M., Do You Know Where Your Trust is Sited?” covers state law issues regarding situs. The speakers were two professors – Rob Sitkoff and Ron Scalise, one trust officer – Jane Ditelberg, and one practicing attorney – Michaelle Rafferty. This all-star cast is involved in shaping the leading written authority in the area.
Report 2 – Recent Developments 2025 was presented by Turney Berry, Sam Donaldson, and Carlyn McCaffrey, with materials by Steve Akers, Turney Berry, Sam Donaldson, Steve Murphy, Jeff Pennell, Clary Redd, Bill Sanderson, and Howard Zaritsky. All the speakers and writers belong to ACTEC. I have not seen the materials, but I know that they were extensive, based on what I have seen of their past current developments work.
Report 3 – Tuesday Part 1, includes:
- General Session 1, “Somewhere Beyond the Sea of IRS Forms: Planning with Charitable Remainder Trusts,” speaker Kelly Hellmuth
- General Session 2, “Scratching the 7-Year Itch: Quantum QSBS Exclusions,” speaker Paul S. Lee
- General Session 5, “Making 1 + 1 > 2 – Keys to Effective and Ethics-Savvy Cross-Disciplinary Collaboration,” Lauren Wolven (Attorney), Paige Goepfert (Accountant), Benetta Y. Park (Fiduciary)
Report 4 – Tuesday and Wednesday General Sessions covers the Tuesday and Wednesday General Sessions. The sessions were another all ACTEC group:
- “SLATs – Third Wheel (or Third Rail!) of Planning for Married and Divorcing Couples: Ethical, Practical and Tax Considerations,” by Stephanie Loomis-Price and Jim Doughert
- “Worldly Wealth: Tax and Estate Planning for U.S. Persons with Global Investments,” by Michelle B. Graham
- “Question & Answer Session,” by Turney Berry, Sam Donaldson, Carlyn McCaffrey
Report 5 – Tuesday and Wednesday General Sessions include:
- “Splitting the Difference – Structuring and Restructuring Interests in Trusts,” by Diana Zeydel
- “The Two of You Came to Me for Estate Planning – But Let’s Talk About What Happens When You Get Divorced!” by Bruce Stone
Report 6, 7, and 8 – Wednesday Afternoon comments on:
Report 6 – Wednesday Afternoon Special Sessions, consists of:
- “Splitting, Splicing and Stacking Strategies to Add Octane to Trust Structures,” by Diana Zeydel, Todd Angkatavanich, and Jonathan Blattmachr
- “A Treasure Trove of Planning Tips for Foreign Assets,” by Michelle Graham, Ruth Mattson, and Suzanne Shier
Report 7 – Wednesday Special Session I-B, was “Review of the Past Year’s Significant, Curious, or Downright Fascinating Fiduciary Cases,” Dana G. Fitzsimons, Jr.
Report 8 – Wednesday Special Sessions, consisted of
- “Three (or Thirty!) Steps in Hopes of Avoiding the Third Rail in SLAT Planning,” by Stephanie Loomis-Price, James Dougherty and Tony McCormick
- “Choices and Challenges of CRTs: Planning with Charitable Remainder Trusts,” Kelly Hellmuth, Greg Baker, and Stevie Casteel
- “Law Considerations in Estate Planning for Married Couples: Navigating the Ethical Minefield,” by Bruce Stone, Prof. Elizabeth Carter, and Scott Rubin
Report 9 – Thursday morning, covers:
- “How Will the Trust Survive?” by Phil Hayes
- “Fiduciary Income Taxes: Tips and Traps to Tame a Tedious Topic,” by Melissa Willms
- “Cracks In the Safety Net: Aging, Disability, and the Planning Imperative,” by Tara Anne Pleat
Report 10 – Thursday afternoon, covers:
- “From the Front Lines of Undue Influence and Elder Abuse: Essential Ethical and Practical Advice,” by Steve Mignogna, Charles Golbert, and Reid Weisbord
- “From Soup to Nuts: Life Insurance Fundamentals – Risks and Products, Income and Transfer Taxes,” by Mary Ann Mancini, Larry Brody, and Don Jansen
- “The Day, That Duty . . . Died,” by Phil Hayes, Carol Harrington, Lauren Hunt, and Stefanie Lipson
Report 11 and 12 – Thursday afternoon and Friday morning comments on:
Report 11 – Thursday afternoon
- “Facing the Gaps Together: Strategies for a Fraying Support System,” by Tara Anne Pleat, Kristen Lewis and Bridget O’Brien Swartz
- “May the AI Be with You: Cybersecurity and Ethics for Estate Planners,” by Jeff Chadwick, Tracy Potts, and Lisa Vandesteeg
- “A Recipe Book for Asset Protection,” by Gideon Rothschild, Judge Mindy Mora, and Barry Nelson
Report 12 – Friday morning
- “The Executor and Trustee Guide to Inherited Retirement Accounts: Obligations and Opportunities,” by Natalie Choate
- “Forging Ahead,” by Clary Redd and Meg Lodise
