Jerome M. Hesch, Esq.

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

2775 Sunny Isles Blvd

North Miami, FL 33160

Upcoming speeches and Speeches During 2008

Evaluating and Communicating the Sometimes Surprising Impact of Grantor Trusts on Competing Strategies to Transfer Wealth, USC Gould School of Law 2009 Tax Institute, Los Angeles, CA, January 28, 2009.

Evaluating and Communicating the Sometimes Surprising Impact of Grantor Trusts on Competing Strategies to Transfer Wealth, Orange County Estate Planning Council, Irvine, CA, January 27, 2009.

Evaluation of Captive Insurance: Where are the Gimmicks, The International Forum 2009 Annual Meeting, Los Angeles, CA, January 25, 2009.

Captive Insurance: How It Can Save Costs. But, Beware of the Gimmicks, Broward County CPAs, Fort Lauderdale, FL, January 20, 2009.

Captive Insurance: How It Can Save Costs, But Beware of the Gimmicks, Institute of Management Accountants, Charlotte, NC November 18, 2008.

Grantor Trust Symposium (with Jonathan Blattmachr and Prof. Ladson Boyle), Gulf Coast Estate Planning Conference, Mobile, AL, November 14, 2008.

Communicating Complex Tax Techniques Simply (with Donald Tescher) , American (Transfer Tax) Idols, First Annual Wealth Transfer Symposium, Tax Section, Florida Bar, Orlando, FL, October 18, 2008.

What Everyone Should Know About the Impact of the Contingent Payment Installment Sale and the OID Rules on Earnouts, Foundation for Accounting Education, New York, NY, July 23, 2008.

Increasing the Income and Estate Tax Benefits of Charitable Lead Trusts, Creative Philanthropy Symposium, Society of Financial Service Professionals, National Capital Chapter, Bethesda, MD, June 13, 2008.

The Mathematics of Estate Freeze Techniques, Tax Planning That Saves the Inheritance, Tax Section Florida Bar, Hallendale Beach, FL, May 16, 2008.

Integration of Life Insurance and Property and Casualty Insurance, First Financial Resources 2008 Annual Meeting, Atlanta, GA, April 15, 2008.

Combining Traditional Estate Planning Strategies with Charitable Split Interest Trusts (with E. Stacy Eastland and Donald Tescher), Tax Management Advisory Board Meeting, Miami, FL, March 20, 2008.

The Impact of the Contingent Payment Installment Sale and the OID Rules on Earnouts (with Prof. Elliott Manning), Young Lawyers Tax Section, Florida Bar, Miami, FL, March 18, 2008.

Communicating the Benefit of Charitable Giving Techniques and Installment Sales to Grantor Trusts: Where is the Life Insurance Sale? (with Martin Kalb), National Financial Planners 2008 Conference, Beaver Creek, CO, March 3 and March 4, 2008.

Creative Uses of Private Placement Life Insurance: Planning Opportunities You May Not Have Thought Of, M Financial Group 2008 National Advisors Conference, Carlsbad, CA, February 27, 2008

Deciding Upon the Appropriate Income Tax and Estate Planning Techniques for the Principal Owner of a Business (with Martin Kalb), 28^th ALI-ABA Course of Study on Representing the Growing Business: Tax, Corporate and Accounting Issues, Pasadena, CA, February 22-23, 2008.

Communicating Complex Tax Techniques Simply (with Diana Zeydel), Strategic Wealth Advisory Team of Goldman Sachs, National Video Conference from Miami, FL, February 14, 2008.

Communicating the Tax Benefits of Charitable Giving Techniques, Leave A Legacy Foundation, Miami, FL, January 23, 2008.

The Installment Sale and OID Implications of Contingent Liabilities (with Michael Mulligan and Todd Steinberg), 42^nd Annual University of Miami Heckerling Institute on Estate Planning, Orlando, FL, January 17, 2008.

Tax and Estate Planning Considerations When Buying or Selling a Business, IGAF 28^th Annual Tax Conference, Scottsdale, AZ, January 8, 2008.