This year’s Institute brings together a distinguished faculty of national and international authorities for two days of current, practical instruction. Day one covers domestic trusts and estates planning, administration, and litigation. Day two turns to international matters.

Many estate planners spend years designing plans for clients and revising them as laws change, without seeing how those plans ultimately work in practice. Once a client dies and planning gives way to administration, the planner has to figure out how to implement the plan put in place. For retirement assets, that transition can present particular challenges.

The evolving political and legislative environment could materially reshape estate, gift, income tax, retirement, and asset protection planning, but waiting for certainty may leave advisers and their clients with fewer options and too little time to act.

InterActive Legal is a proud sponsor of the 2026 Academy of Florida Elder Law Attorneys (AFELA) UnProgram.

The AFELA UnProgram provides a collaborative platform for attorneys to engage in meaningful discussions on elder law topics that matter most to them. It fosters a supportive environment where participants can share experiences, solutions, and insights, enhancing their professional practice.

The estate and gift tax basic exclusion amount is now “permanently” set at $15 million for 2026 and indexed for inflation thereafter, which gives planners a somewhat more stable foundation, and might lead more planners to recommend the portability option. Electing portability allows a surviving spouse to retain the deceased spouse’s unused estate and gift tax exemption, but understanding the mathematics of this tax benefit in the current environment is critical