Jerome M Hesch is a lawyer practicing probate & trust, business, finance & tax and 4 other areas of law. Jerome received a B.B.A. degree from University of Michigan in 1966, and has been licensed for 55 years. Jerome practices at Jerome M. Hesch in Aventura, FL.
Professional & Community Involvement
•Director, Notre Dame Tax and Estate Planning Institute
•American Bar Association
•The Florida Bar
•New York State Bar Association
•American College of Trust and Estate Counsel
•Florida Revised Uniform Partnership Act Drafting Committee
•Florida Governor's Unitary Tax Study Committee
He has presented papers for the University of Miami Heckerling Institute on Estate Planning, the University Of Southern California Tax Institute, the Southern Federal Tax Conference, and the New York University Institute on Federal Taxation, among others. He participated in several bar association projects, including the Drafting Committee for the Florida Revised Uniform Partnership Act and preparing the ABA's comments on the IRS's proposed private annuity regulations.
He received his B.A. and MBA from the University of Michigan and a J.D. from the University of Buffalo Law School. He was with the Office of Chief Counsel, Internal Revenue Service, in Washington, D.C. from 1970 to 1975, and was a full-time law professor from 1975 to 1994, teaching at the University of Miami School of Law and the Albany Law School, Union University. He is currently an adjunct professor of law, teaching courses at Florida International University Law School, the Graduate Program in Estate Planning at University of Miami and the online LL.M. program at Boston University School of Law. Having grown up in Buffalo, he remains a Buffalo Bills fan.
Awards & Recognition
•Florida Super Lawyers (2006-2008, 2014)
•The Best Lawyers in America (2003-2009, 2011-2014)
•South Florida Legal Guide, Top Lawyer (2014)
Articles & Presentations
Recent Articles
•Co-author, IRS Position Puts More Skin in the Games of Using SCINs, Estate Planning Magazine, January 2014
•Fine-Tuning Dynasty Trusts as the Centerpiece of the Family Wealth Plan, Practical Tax Strategies Magazine, October 2013
•The Treatment of Carried Interests is Income Tax Neutral, Tax Notes, June 17, 2013
•Early Termination of Private Trusts and Charitable Trusts: Valuation of the Interests and the Allocation of Income Tax Basis, September 20, 2012
•Income Tax Planning and Estate Planning for Negative Capital Accounts: The Entity Freeze Solution, Tax Management Memorandum, August 2012
•A Gift from Above: Estate Planning on a Higher Plane, Trusts & Estates, November 2011
•Interesting Interest Questions: Interest Rates for Intra-Family Transactions, Tax Management Estates, Gifts and Trusts Journal, March 2011
Recent Presentations
•Speaker, Succession Planning and Intergenerational Property Transfers, 10th Biennial Longleaf Alliance Conference (October 24, 2014), Mobile, AL
•Panelist, Using Estate Planning Techniques for Income Tax Planning, The Sixteenth Annual Estate, Tax, Legal & Financial Planning Seminar, All Children's Hospital Foundation (February 12, 2014), St. Petersburg, FL
•Panelist, Creditor Attacks on Asset Protection Vehicles - Planning Ahead and How to Respond, STEP 3rd Annual Institute on Tax, Estate Planning and the Economy (January 31, 2014), Newport Beach, CA
•Speaker, 2013 Stanley M. Johanson Estate Planning Workshop, 61st Annual Taxation Conference (December 4-6, 2013)
•Speaker, Planning with Self-Cancelling Installment Notes and Private Annuities: Don't Get Burned, Bloomberg BNA Webinar (November 20, 2013)
•Speaker, 72nd NYU Institute on Federal Taxation (October 22, 2013), New York, NY
•Speaker, Integration of Income Tax Techniques into Estate Plans, The Florida Bar Tax Section, Miami, FL (August 21, 2013)
•Speaker, The Florida Bar Tax Section Annual Wealth Protection Seminar (May 16, 2013), Miami, FL
•Presenter, Using Estate Planning Vehicles for Income Tax Planning, ABA Section of Taxation Meeting (May 11, 2013)
•Presenter, The New World of Estate Planning: Integrating Income Tax Techniques into the Estate Plan, 30th Annual Advanced Estate Planning Institute/CBA Estate Planning and Probate Committee (May 10, 2013)
•Presenter, Communicating Charitable Planning Techniques in an Understanding Way, Presentation to Deans & Development Officers, FIU Planned Giving Philanthropy (April 12, 2013)
•Co-Presenter, Sorting, Sifting, and Synthesizing What you Know about Estate Planning, All Children's Hospital, 14th Annual Estate, Tax, Legal & Financial Planning Seminar, St. Petersburg, FL (February 8, 2012)
•Speaker, Putting It All Together: Deciding Upon the Appropriate Wealth Shifting Technique, Their Advantages and Disadvantages, Their Potential Risks, and How They Should Be Structured To Minimize These Risks, New York University 70th Institute on Federal Taxation, New York, NY (October 2011) and San Francisco, CA (November 2011)
•Panelist, Discussion on the Selection of Wealth Shifting Techniques, Seeding and Guarantees, New York University 70th Institute on Federal Taxation, New York, NY (October 2011) and San Francisco, CA (November 2011)
•Panelist, The Arthur D. Sederbaum Memorial Lecture, Family Limited Partnerships: The Continuing Saga, New York University 70th Institute on Federal Taxation, New York, NY (October 2011) and San Francisco, CA (November 2011)
Mr. Hesch has also appeared before groups such as:
•University of Miami Heckerling Institute on Estate Planning
•University of Southern California Tax Institute
Prior Affiliations
•Carlton Fields
•Adjunct Professor of Law, Florida International University and University of Miami School of Law
•Office of Chief Counsel, Internal Revenue Service (Washington, D.C.)
•Law Professor, University of Miami School of Law, Albany Law School, Union University Member: Professional & Community Involvement •Director, Notre Dame Tax and Estate Planning Institute •American Bar Association •The Florida Bar •New York State Bar Association •American College of Trust and Estate Counsel •Florida Revised Uniform Partnership Act Drafting Committee •Florida Governor's Unitary Tax Study Committee
