Heckerling

The last time I attended the Heckerling Institute on Estate Planning was the final year it was held in Miami.  More than a decade ago, I believe.

It's great, really great. More than 3,400 attendees, a new record. Even so, the Orlando convention center is so huge it doesn't feel crowded.  I need to attend more than once every 10 years.  I ran into Merrill Anderson's former client and good friend, Dave Folz.

I note with interest an increase in nontax subjects being discussed.  Guardianships, for example.  Choosing the right trustee, which is what caused me to send in my registration.  Things that are important, but that I suspect will be hard to charge a suitable fee for, given the time it takes.

Selling estate planning was easier when the tax savings of a simple plan was 100 times larger than the fee being charged. 

Also noted, an increasing push toward choosing corporate trustees.  Use of trusts has exploded in recent years, according to several of the lecturers.