Heckerling 2026 – Report 4 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
The SLAT session has some good points. I would avoid the trust lending to the grantor and might agree only if the client has a specific plan and source of repayment to make sure the loan is repaid during the grantor’s life. I tend not to cut off the spouse beneficiary upon divorce, because that shrinks the pool of assets available to support the then-unhappy couple. They need to plan non-reciprocal SLATs or another mechanism to support the grantor spouse.
The report on international estate plan is a good summary about a variety of issues. As chair of ACTEC’s International Estate Planning Committee, Michelle certainly has had exposure to discussions on the laws of many jurisdictions.
The report on the Q & A session presented a smorgasbord of issues.
Steve
