Emerging Assets Series
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The new Emerging Assets Series examines planning techniques for specific asset classes, including intellectual property interests, mineral interests, digital assets, and conservation easements that are playing an increasingly important role for today's clients. The series also looks at the practical issues involved in planning for and administering unusual assets.


Wednesday, January 16, 2013 – Special Session I-E (2:00 – 3:30 p.m.)
Intelligent Planning for Intellectual Property

Adam F. Streisand, Gabrielle A. Vidal


The speakers will explain the need for specific planning relating to intellectual property assets, including copyright, trademark, patent and name, image and likeness rights, based upon the peculiarities of state and federal law, and international law and treaties, impacting the descendibility, management and exploitation of such rights, as well as complexities associated with reversion rights, "will bumping" and marital dissolution. The speakers will also discuss issues related to the valuation, taxation and accounting of intellectual property rights.


Wednesday, January 16, 2013 – Special Session II-E (3:50 – 5:20 p.m.)
Estate and Income Tax Planning with Mineral Interests

Michael V. Bourland, David R. Croft


This presentation will cover the basics the practitioner needs to understand regarding mineral interests including various types of interests retained by a landowner after entering into a lease, management/maintenance of the mineral interests and the use of tax partnerships and estate planning strategies.


Thursday, January 17, 2013 – Special Session III-E (2:00 – 3:30 p.m.)
Digital Death: What to Do When Your Client Is Six Feet Under but His Data Is in the Cloud

James D. Lamm, Christina L. Kunz, Damien A. Riehl


This panel will explain how to find, value, and transfer a person's valuable or significant electronic data and other rights and interests in "digital property." Learn the essential steps needed to plan ahead for online accounts, passwords, and encryption, and learn practical estate administration strategies for when a client hasn't planned ahead.


Thursday, January 17, 2013 – Special Session IV-E (3:50 – 5:20 p.m.)
Coming to a Tax Court Near You: How to Survive the IRS's Assault on Conservation Easements

Alan F. Rothschild, Jr., David J. Dietrich, Nancy A. McLaughlin


Since 2006, courts have decided twenty-seven cases challenging conservation easement donations, and there are hundreds of cases in the pipeline. This session will (i) provide an overview of conservation easements, (ii) offer drafting and tax reporting suggestions to minimize the risk of audit, and (iii) analyze the IRS's Conservation Easement Audit Techniques Guide and the latest cases.


Friday, January 18, 2013 (9:50 – 10:40 a.m.)
From the Bazaar to the Bizarre: Planning for and Administering Unusual Assets in Estates and Trusts

Allen L. Venet


From artwork to firearms to wine cellars, our clients have an unending array of assets. Taxes are important, but people really care about personal items. This session will present useful techniques, with particular attention on assets that pose unusual risks for fiduciaries. What you don't know just might hurt you.


Heckerling Institute on Estate Planning
University of Miami School of Law, 1311 Miller Drive, Room C-423, Coral Gables, FL 33146
Telephone: 305-284-4762   |   Fax: 305-284-6752   |   Email: heckerling@law.miami.edu