Jerome M. Hesch, Esq.

(305) 932-2000 or (305) 502-9504

2775 Sunny Isles Blvd

North Miami, FL 33160

PUBLICATIONS

Testamentary Charitable Lead Trusts: When Should They Be Used for Estate Planning, and Don’t Overlook the Income Tax Planning Opportunities, 49 Tax Management Memorandum 411 (2008) (with Donald Tescher).

Gaubatz at the Bat, 62 University of Miami Law Review (2008), (A tribute to Prof. John Gaubatz).

Dynastic Planning for Education: The Income and Estate Tax Savings from Rolling Over 529 Plans from Generation to Generation, 32 Tax Management Estates, Gifts and Trusts Journal 255 (2007) (with Eileen Trautman).

A Holistic Analysis of Private Annuities, 59^th Institute on Federal Taxation, USC Gould School of Law, Chapter 18 (2007) (with Andrew Katzenstein, Norman Lane and Kevin McGrath).

Grantor Trusts: Supercharging Your Estate Plan, 32 Tax Management Estates, Gifts and Trusts Journal 66 (2007) (with Todd Steinberg and Jennifer Smith).

Death of a Partner in Family Limited Partnerships: Income Tax Traps, 22 Tax Management Real Estate Journal 293 (2006) and 31 Tax Management Estates, Gifts and Trust Journal 56 (2006) (with Todd Steinberg).

Intra-Family Sales Using Private Annuities: The House Wins, 30 Tax Management Estates, Gifts and Trust Journal 81 (2005).

Case Studies-Implementing Bright Ideas, 38^th Annual University of Miami Heckerling Institute on Estate Planning, Chapter 19 (2004) (with S. Stacy Eastland and Ellen K. Harrison).

21st Annual Review of Federal Income Taxation: Individuals and Business Entities (2004 Edition), Tax Section, Florida Bar (with Elliott Manning). This book is an annual publication and prior annual editions have been published since 1984.

The Use of Settlor Guarantees in ILIT Premium Financing, 28 Tax Management Estates, Gifts and Trusts Journal 219 (2003) (with Laura Baek).

The Individual Income Tax Base: Cases, Problems and Policies in Federal Taxation (West Group 2002) (with Prof. Laurie Malman, NYU; Prof. Linda Sugin, Fordham; and Prof. Lewis Solomon, George Washington University).

Coordinating Income Tax Planning with Estate Planning in an Uncertain Estate Tax World: Uses of Installment Sales, Private Annuities and Self-Canceling Installment Notes, 36^th Annual University of Miami Philip E. Heckerling Institute on Estate Planning, Chapter 10 (2002) (with Elliott Manning).

Divorce: A Window for Estate Planning Opportunities, 41 Tax Management Memorandum 163 (2000) (with Frank Adams).

Beyond the Basic Freeze: Further Uses of Deferred Payment Sales, 34^th Annual University of Miami Philip E. Heckerling Institute on Estate Planning, Chapter 16 (2000) (with Elliott Manning).

The OID and Installment Sale Impact on Earnouts, Holdbacks and Escrows, 15 Tax Management Real Estate Journal 59 (1999).

Deferred Payment Sales to Grantor Trusts, GRATs and Net Gifts: Income and Transfer Tax Elements, 24 Tax Management Estate, Gifts and Trusts Journal 3 (1999) (with Elliott Manning).

Installment Sales, SCINs and Private Annuity Sales to a Grantor Trust: Income Tax and Transfer Tax Elements, 23 Tax Management Estate, Gifts and Trusts Journal 114 (1998).

Partnership Investment Company Rules for Family Limited Partnerships, 38 Tax Management Memorandum 247 (1997) and 22 Tax Management Estate, Gifts and Trusts Journal 200 (1997) (with Elliott Manning).

Purchasing the Remainder Interest in a QTIP Trust: An Analysis of Olsten v. Commissione, 21 Tax Management Estates, Gifts and Trusts Journal 122 (1996) (with Jonathan Gopman and Seth Kaplan).

Sale or Exchange of Business Assets: Economic Performance, Contingent Liabilities and Nonrecourse Liabilities (Part One), 11 Tax Management Real Estate Journal 19, (Part Two), 11 Tax Management Real Estate Journal 35, (Part Three), 11 Tax Management Real Estate Journal 51, (Part Four) 11 Tax Management Real Estate Journal 263 (1995) (with Elliott Manning).

Federal Income, Gift and Estate Tax Consequences of Separation and Divorce, Chapter 52, New York Civil Practice: Matrimonial Actions (Matthew Bender Co., 1995).

Partnership Capital Interest for Services: What, How Much and When" (Part One), 10 Tax Management Real Estate Journal 27 (1994), (Part Two), 10 Tax Management Real Estate Journal 47 (1994) (with Elliott Manning).

Problems, Cases and Materials in Federal Income Taxation, 2d Edition and Teacher's Manual (with Prof. Lewis Solomon, George Washington University and Prof. Laurie Malman, NYU), (West Publishing Co. 1994); Current Developments for Use With Federal Income Taxation, 2d Edition, (West Group, August, 2000).

Partnerships: Overview, Conceptual Aspects and Formation", 710 Tax Management Portfolio (1994).

The Debt-For-Equity Exception To Discharge of Indebtedness Income for Partnerships (Part One), 9 Tax Management Real Estate Journal 39 (1993); (Part Two), 9 Tax Management Real Estate Journal 63 (1993).

Intrafamily Sales & OID Safe Harbors: Transfer Tax Anomalies, 17 Tax Management Estate, Gifts, and Trusts Journal 131 (1992) (with Elliott Manning).

Family Deferred Payment Sales: Installment Sales, SCINs, Private Annuities, OID and Other Enigmas, 26 University of Miami Phillip E. Heckerling Institute on Estate Planning, Chapter. 3 (1992) (with Elliott Manning).

Dispositions of Installment Obligations By Gift or Bequest, 16 Tax Management Estate, Gifts and Trusts Journal 137 (1991).

Divorce and the Personal Residence: An Analysis of the Tax Consequences (Part One), 5 Tax Management Real Estate Journal 255 (1989); 16 Fam. L. Rep. 3001 (1990); (Part Two), 6 Tax Management Real Estate Journal 3 (1990); 16 Fam. L. Rep. 3017 (1990).

Tax Aspects of Separation and Divorce, 124 Fam. L. Rep. 42 (1990).

Commission Will Seek Certiorari in Pleasant Summit, 5 Tax Management Real Estate Journal 183 (1989).

Partnerships, Tax Practice Series (Tax Management-BNA, 1989). Wrote several chapters for the partnership volume.

Alimony, Child Support and Property Settlements, Tax Practice Series (Tax Management - BNA 1989). Wrote the Separation and Divorce chapter.

Domestic Relations: Separation and Divorce, 95-5th Tax Management Portfolio (1988).

Gift and Estate Tax Aspects of Separation and Divorce, 12 Tax Management Estate, Gifts & Trust Journal 127 (1987); 3 Financial Planning Journal 514 (1987); 14 Family Law Reporter 3007 (1988).

Problems, Cases and Materials in Federal Income Taxation and Teacher's Manual (West Publishing Co. 1987) (with Prof. Lewis D. Solomon), and Recent Materials for Use With Federal Income Taxation, (West, June, 1992).

Death of a Partner: Pre and Post-Mortem Planning, 1 Akron Tax Journal 73 (1983).

Tax Free Exchanges of Partnership Interests and Incorporation of Partnerships, 41st. NYU Tax Institute, Chapter 15 (1983).

Rental of Personal Residences: Traps for the Homeowner, 40 The Barrister 8 (1982).

Private Annuities After The Installment Sales Revision Act of 1980, 6 The Review of Taxation of Individuals 20 (1982) (with Elliott Manning).

Separated Couples and the Marriage Penalty, 45 Albany L. Review 116 (1980).