Key Takeaways from the 2026 Heckerling Institute on Estate Planning

Please join us as Michael A. Sneeringer shares essential insights from the 2026 Heckerling Institute on Estate Planning, focusing on how the One Big Beautiful Bill Act's permanent $15 million exemption has fundamentally shifted estate planning from transfer tax minimization to income tax efficiency.

The presentation will cover critical fiduciary income tax considerations for trusts and estates, highlights of techniques to minimize tax burdens for beneficiaries. Attendees will also learn about the latest legislative developments, judicial decisions, and regulatory guidance that impact current planning strategies.

About Our Speaker
Michael A. Sneeringer is a Member at Brennan, Manna & Diamond LLC in the Bonita Springs and Cleveland offices, where he focuses his practice on asset protection, estate planning, probate administration, and tax law. Mr. Sneeringer is a Fellow of The American College of Trust and Estate Counsel (ACTEC). He is the current Chair of the Florida Probate Rules Committee and is an Executive Council Member of The Real Property Probate and Trust Law Section of The Florida Bar. Mr. Sneeringer graduated Cum Laude from St. Thomas University College of Law and received his LL.M. in Estate Planning from the Heckerling Graduate Program in Estate Planning, University of Miami School of Law. He is a Member of The Florida Bar and also has been admitted to practice law in Ohio and Wisconsin.

Date: Tuesday, February 10, 2026
5:15 p.m. – Registration, check-in and cocktails
6:00 p.m. – Dinner and program
7:25 p.m. – Closing remarks
Location: Michael's On East, 1212 East Ave. South, Sarasota, FL 34239

Dinner Sponsored by Take Care Private Duty Home Health Care