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Law FAQ: What is a HEET?

Focused, personal representation for Tennessee families and businesses, with offices in Nashville and Memphis.

Last Updated: Aug 25, 2026

Read Time: 2 mins

A HEET is a Health and Education Exemption Trust. This time of year many clients are making gifts to their children and grandchildren. They often forget that gifts in excess of the $13,000 annual gift tax exclusion amount will be subject to Tennessee gift tax and affect their Federal Estate Tax exemption amount. However, gifts made for a beneficiary’s health or education paid directly to the provider of services or to the educational institution are statutorily exempt and do not count against the annual gift tax exclusion amount. And there is a code section that specifically authorizes a trust for the beneficiary’s health and education, a HEET.

A HEET enables clients to make completed gifts to beneficiaries for qualified health or education expenses. Gifts to HEETs are not limited to the annual gift tax exclusion amount. HEETs can provide a powerful planning tool for parents or grandparents who want to provide for their younger beneficiaries’ health or education needs, and who don’t want to be limited to annual exclusion gifts, don’t want complexity of more sophisticated gifting strategies, and don’t want to deal with the restrictions of strategies like 529 plans.

If you have questions regarding a HEET or how this trust could benefit your estate plan, please contact our office.

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Client Reviews

    
 
 
      Posted on Google  
   
   Nancy Wallace 
 14 days ago
 
 
 Trustindex verifies that the original source of the review is Google. If you are looking to do estate planning, go with Patterson Bray! They are excellent to deal with!
  
 
     Posted on Google  
   
   Cheryl Adkins 
 15 days ago
 
 
 Trustindex verifies that the original source of the review is Google. We loved the staff at Patterson Bray.  Everyone was very professional.  Judith was very thorough and explained everything extremely well.  We would recommend Patterson Bray to anyone.
  
 
     Posted on Google  
   
   Hailey Wade 
 39 days ago
 
 
 Trustindex verifies that the original source of the review is Google. Patterson Bray PLLC did an excellent job with my grandmother's estate planning, and made everything easy to understand! She recommended them to a friend who went and is also very satisfied with their services.
  
 
     Posted on Google  
   
   Deb Clark 
 44 days ago
 
 
 Trustindex verifies that the original source of the review is Google. My experience with this firm, particularly Judith Denham has been truly exceptional.  From the consultation to the finish, the attention to detail, listening and responding to my needs.  My documents were completed timely and professionally.  I highly recommend Patterson Bray.
  
 
     Posted on Google  
   
   Tanya White 
 44 days ago
 
 
 Trustindex verifies that the original source of the review is Google. PattersonBray Estate Planning was an incredible firm to work with setting up our Trust. Judith Denham was thorough, very smart, and personable as she patiently explained each part.  Gabby put together  a very professional beautiful binder for us to have, and has answered questions we have had since  then. I am so glad they were recommended to us, and we had them to walk us through this procedure.
  
 
     Posted on Google  
   
   Charmaine Sego 
 44 days ago
 
 
 Trustindex verifies that the original source of the review is Google. Patterson Bray did a great job with my mother's trust.
  
 
     Posted on Google  
   
   Phil Chamberlain 
 61 days ago
 
 
 Trustindex verifies that the original source of the review is Google. Patterson Bray PLLC - first class lawyers.
  
 
     Posted on Google  
   
   Catherine McGee 
 81 days ago
 
 
 Trustindex verifies that the original source of the review is Google. Heath Taylor was a genuine joy to work with during my divorce: straight forward, professional, and knowledgeable. I do hope I never have the need to acquire more legal help, but if I do, he'll be my first call. Thank you for everything, Heath!!
  
 
     Posted on Google  
   
   Marva Johnson 
 87 days ago
 
 
 Trustindex verifies that the original source of the review is Google. I FOUND PATTERSON BRAY AND JUDITH DENHAM TO BE PROFESSIONAL, VERY THOROUGH, AND PERSONAL. I DID NOT FEEL LIKE A CLIENT, BUT A PERSON. I AM SO IMPRESSED WITH THEM, ESPECIALLY JUDITH AND GABBY. VERY GRATEFUL FOR ASSISTANCE.
M.JOHNSON
  
 
     Posted on Google  
   
   Pam Nicole 
 88 days ago
 
 
 Trustindex verifies that the original source of the review is Google. We set up a trust with Judith, at Patterson Bray and we received excellent service. Everything was explained thoroughly and everyone was very friendly and professional. I would definitely use her and the firm again, if needed.

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