<\/strong> <\/strong><\/p>\n This article was published by <\/em><\/strong>Deborah L. Jacobs<\/em><\/strong><\/a>, Forbes Staff<\/em><\/strong>, <\/em><\/strong><\/p>\n featuring Bernard A. Krooks, Esq., Littman Krooks LLP<\/em><\/strong><\/p>\n I\u2019m in Orlando this week at the Heckerling Institute on Estate Planning, the annual Super Bowl on the subject sponsored by University of Miami School of Law. This is the fourteenth consecutive year that I have attended the conference, geared to lawyers, accountants and insurance agents who cater to high net worth clients. For many of them, it\u2019s the end of an era.<\/p>\n The sea change came on New Year\u2019s day with the passage of the American Taxpayer Relief Tax Act Of 2012 or ATRA. In less than three pages in that 157-page law, Congress put to rest much of the uncertainty that has plagued wealthy taxpayers for the past dozen years. (For a summary of the changes, see my post \u201cAfter The Fiscal Cliff Deal: Estate And Gift Tax Explained<\/a>.\u201d)<\/p>\n