The Mortimer H. Hess Memorial Lectures

The Mortimer H. Hess Memorial Lectures are made possible through a generous grant from Mr. Hess’ family and former partners. The subjects of the lectures are related to the law of trusts, estates, and taxation, subjects on which Mr. Hess was an acknowledged authority.

2023
Todd Angkatavanich
“Don’t Forget to Read the Owner’s Manual (and the Fine Print!) for Your Sophisticated Estate Planning Vehicle”

2022
Professor Gerry W. Beyer
“Is There Virtual Life After Death? Dealing with Cryptocurrency, Non-Fungible Tokens, Electronic Communications, and the Metaverse in the Context of Estate Planning”

2021
Sharon L. Klein, Thomas W. Abendroth, Jeryll S. Cohen, Mark Roesler
“It’s a Thriller! Lessons Learned from the Estate of Michael Jackson and the potential impact of New York’s new Post-Mortem Right of Publicity”

2020
Mitchell M. Gans
“Progressive Taxation and a Conservative Supreme Court”

2019
Amy E. Heller
“Fixing Broken Trusts”

2018
Sharon L. Klein
“Divorce – Lifetime and Estate Planning Considerations to Minimize the Impact & Maximize the Leverage”

2017
Gail E. Cohen
“Estate Planning Without Estate Tax – the Future of our Profession”

2016
Alan H. Halperin
“Modern Variations on an Ancient Theme: Fundamental Changes in Trust Law”

2015
Martin M. Shenkman
“Planning for the Aging Client Base: Addressing the Increased Incidence of Neurologic Conditions”

2014
Jonathan Blattmachr
“Trusts Created by Corporations and Partnerships: Something You May Not Have Considered but Need to Know“ 

2012
Ira Mark Bloom
“The Remarkable Power of Appointment Device: Planning and Drafting Considerations” (PDF download)

2011
William P. LaPiana
“Meanings of Matter of Totten”

2010
Carlyn McCaffrey
“Rationalizing the State Income Taxation of Trusts–Quill Feathers in the Wind”

2008
Lee Sheppard
“Treatment of Tax-Deferred Retirement Accounts”

2007
David Cay Johnston

2006
Kenneth F. Joyce
“The Taxation Of Total Return Trusts: Is The Code In Need Of Total Returning?”

2002
John H. Langbein
“The Scope of Mandatory Rules in Trust Law”

1994
Mary Louise Fellows
“Spendthrift Trusts: Roots and Relevance for 21st Century Planning”

1993
Babette B. Barton
“Taxation of Unrealized Gains: Before Death, At Death or Beyond?”

1992
Joel C. Dobris
“The Probate World at the End of the Century: Is a New Principal and Income Act in Your Future?”

1991
Leo L. Schmolka
“Down with Subchapter J, Down with the Kiddie Tax; Taxation of Trust, Estate and Family Income Made Simple”

1990
Jeffrey N. Pennell
“Is the Family Advisor an Endangered Species? A Tax and Estate Planners’ Guide to Ethical Conflicts”

1989
Lawrence W. Waggoner
“Spousal Probate Rights in a Multiple-Marriage Society”

1988
Harry L. Gutman
“Where Does Congress Go from Here: Base, Timing and Measurement Issues in the Estate and Gift Tax Laws”

1987
Robert H. Mnookin
“Dividing Family Assets: Until Death (or Divorce) Do Us Part?”

1986
Stanley M. Johanson
“Value-Shifting Arrangements; Sale of Remainder Interest, Split-Interest Purchases, Grantor Term Trusts”

1985
Robert C. Merton
“Investment Strategies in Futures and Options for the Prudent Fiduciary”

1984
Barber B. Conable, Jr.
“Estate Tax Ambiguities”

1983
Michael J. Graetz
“The Federal Estate Tax—Wither or Whither”

1982
Edward C. Halbach, Jr.
“Issues about Issue: Some Recurrent Class Gift Problems”

1981
Douglas A. Kahn
“Estate Planning for Closely Held Stock Before and After Death”

1980
Guy B. Maxfield
“The Uses and Misuses of Jointly Held Property”

1979
James B. Lewis
“Taxing Unrealized Gains: The Nettle and the Flower”

1978
George Cooper
“Taking Wealth Taxation Seriously”

1976
Neill H. Alford, Jr.
“Some Major Problems in Alternatives to Probate”

1975
Boris I. Bittker
“Charitable Bequests and the Federal Estate Tax: Proposed Restrictions on Deductibility”

1974
Bertel M. Sparks
“A Quarter-Century of Transition in the New York Law of Trusts and Estates”

1972
Louis Lusky
“National Policy and the Dead Hand: The Race-Conscious Trust”

1973
Russell D. Niles
“A Contemporary View of Liability for Breach of Trust”

1971
Richard B. Covey; Stanley S. Surrey; David Westfall
“Perspectives on Suggested Revisions in Federal Estate and Gift Taxation”

1970
Richard R. Powell
“How Far Should Freedom of Disposition Go?”

1969
A. James Casner
“Trusts Under Which Beneficiaries Are to Be Determined”