NAEPC Webinars:

Wednesday, June 12, 2019 at 3:00pm - 4:00pm ET - Leaving a Lasting Legacy

Source: The Robert G. Alexander Webinar Series

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Rather than simply transferring an inheritance to heirs, some people have a vision of the future to share for generations to come. Advisors play a key role in helping clients deepen a family’s values, philanthropic commitments, and to help keep the family connected. Learn to leave a legacy that matters. 

Dr. Weiner helps families have values-based conversations about money and inheritance as part of their tax and legal estate planning strategies. His passion is to help families define a legacy that preserves both physical assets and family relationships over time. His award-winning book “Words from the HEART: A Practical Guide to Writing an Ethical Will,” is a tool that assists families in defining what matters most in the inheritance preparation process.    

REGISTER HERE for the individual program. To register for the 2019 webinar series, please click HERE

Wednesday, July 10, 2019 at 3:00pm - 4:00pm ET - Attorney-Client Privilege in a Team Environment

Source: The Robert G. Alexander Webinar Series

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Clients may assume that communications about their estate plans will remain confidential regardless of who is involved; but privilege doesn’t apply to all communications and can be easily waived, putting both client and attorney at risk. This program examines privilege in the estate planning context, distinguishes the work product doctrine, and particularly focuses on communications involving multiple members of the estate planning team.

Kim Kamin is a Principal at Gresham Partners, LLC, an independent multi-family office that currently serves about 100 ultra-high net worth families nationally. At Gresham, Kim serves as Chief Wealth Strategist, leading Gresham’s development and implementation of estate, wealth transfer, philanthropic, educational and fiduciary planning activities, and advising clients.

David C. Blickenstaff leads Schiff Hardin LLP’s national trust and estate controversy practice. In addition to handling high-stakes trust, estate, and guardianship cases, he helps corporate and individual fiduciaries avoid litigation by proactively managing their risk and defusing difficult situations before they reach the courthouse.

REGISTER HERE for the individual program. To register for the 2019 webinar series, please click HERE

Wednesday, August 14, 2019 at 3:00pm - 4:00pm ET - Technology in Your Practice

Source: The Robert G. Alexander Webinar Series

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Detailed information regarding this presentation will be posted soon.

REGISTER HERE for the individual program. To register for the 2019 webinar series, please click HERE

Wednesday, September 11, 2019 at 3:00pm - 4:00pm ET - Topic TBD

Source: The Robert G. Alexander Webinar Series

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Detailed information regarding this presentation will be posted soon.

REGISTER HERE for the individual program. To register for the 2019 webinar series, please click HERE

Wednesday, October 16, 2019 at 3:00pm - 4:00pm ET - Elder Law and Special Needs Planning

Source: The Robert G. Alexander Webinar Series

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This intermediate level program will provide an update on elder law and special needs planning, including how to draft a plan that works and takes into account future incapacity of the client and benefiicaries.  Use of trusts will be discussed, as well as appropriate trust distribution standards.

Bernard A. Krooks is the founding partner of the New York law firm Littman Krooks LLP and chair of its elder law and special needs department. He is past president of the Arc of Westchester, the largest agency in Westchester County, NY serving people with intellectual and developmental disabilities and their families.

A frequent presenter at the Heckerling Institute on Estate Planning and other national estate planning conferences, Mr. Krooks is immediate-past Chair of the Elder Law Committee of the American College of Trust and Estate Counsel (ACTEC) and Chair of the Elder Law and Special Needs Planning Group of the Real Property, Trust & Estate Law (RPTE) Section of the American Bar Association. He is past president and fellow of the National Academy of Elder Law Attorneys (NAELA), past president and founding member of the New York Chapter of NAELA, past Chair of the Elder Law Section of the New York State Bar Association, and past president of the Special Needs Alliance, a national invitation-only non-profit organization dedicated to assisting individuals with special needs and their families.

Mr. Krooks, author of numerous articles on elder law and related topics, is chair of the Elder Law Committee of Trusts & Estates Magazine, and serves on the Wolters Kluwer Financial and Estate Planning Advisory Board and the Advisory Committee of the Heckerling Institute on Estate Planning.

REGISTER HERE for the individual program. To register for the 2019 webinar series, please click HERE

Wednesday, December 11, 2019 at 3:00pm - 4:00pm ET - Longevity

Source: The Robert G. Alexander Webinar Series

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Detailed information regarding this presentation will be posted soon.

REGISTER HERE for the individual program. To register for the 2019 webinar series, please click HERE.

Issue 30 – December, 2018

NAEPC Journal of Estate & Tax Planning

Editor’s Note: Lifetime Spousal Access Trusts
SLATs can be a good way for married donors to use some or all of the newly increased exemption amount and maintain indirect access to the trust property, if needed.
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®, TEP

Featured Complimentary NAEPC Webinar: Philanthropic Times, They are a Changing (Video)
Learn more about the Robert G. Alexander Webinar Series.
Presenters: Betsy Brill, MBA, Laura Malone, CAP®, CEPA, Jennifer Klein Strauss, JD

Top Pick

Trust Planning After JCTA (PDF)
A must read!  A compendium of estate and tax planning strategies relevant in the wake of TCJA as well as other critical developments.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Jonathan Blattmachr, Esq., AEP® (Distinguished), and Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished)

Features

Traps for the Unwary: Some Estate Planners’ Duties, Proscriptions and Conundrums in Wealth Transmission (PDF)
The materials were presented at the 44th Annual Notre Dame Tax & Estate Planning Institute and are reproduced with permission.
Author: Richard Oshins, MBA, LL.M., AEP® (Distinguished)

Opportunity Knocks:  Qualified Opportunity Zones (PDF)
Authored especially for our NAEPC readership!  Understand the components of newly enacted IRC Section 1400Z-2 and the exciting planning opportunities available.
Author: Jonathan Hilton, JD, LLM (Taxation)

International Tax Reform: GILTI, FDII, BEAT and More (PDF)
An examination of the fundamental changes to the international tax system as a result of TCJA and the potential impact on corporate, non-corporate and even largely domestic taxpayers. 
Author: Paul Sczudlo, JD, TEP and Megan Lisa Jones, JD, LL.M., TEP

The LeBron of Asset Protection Trusts (PDF)
In a full court press, our distinguished author compares and contrasts the 3 types of asset protection trusts:  DAPTs, FAPTs and Hybrid DAPTs.  Read on for highlights and the author’s top pick.
Author: Steven J. Oshins, JD, AEP® (Distinguished) 

U.S. Conflicts of Law Involving International Estates and Marital Property (PDF)
When foreign jurisdictions are involved, the question of which law determines spousal property rights can become incredibly complicated.  This article proposes a workable approach for mediating the conflict of laws when an international estate is at issue.
Originally published in 103 Iowa L. Rev. 2119 (2018).  Reprinted with permission.
Author: Jeffrey Schoenblum, JD, AEP® (Distinguished) 

Blockchain Technology and Digital Currency  (PDF)
Tour the virtual world of Block Chain and Cryptocurrency!  Learn definitions and terminology, understand the mechanics of token sales and view the secret map of the regulatory landscape.
Presented at the 2018 Hawaii Tax Institute
Authors: J. Dax Hansen, JD 

Block Chain and Cryptocurrency Technology, Virtual Currency and Tokenized Digital Assets; Innovation and Technology that Will Affect Every Wealth Transfer Advisor’s Practice and Clients, Yet They Don’t Even Know It’s Coming (PDF)
How do you gain access to a Coinbase account when the owner has died?  The authors walk us through the basics and include a guided tour of the Revised Uniform Fiduciary Access to Digital Assets Act.
Presented at the 2018 Hawaii Tax Institute
Authors: J. Dax Hansen, JD and Suzanne Brown Walsh, JD

7th Annual Dynasty Trust State Rankings Chart  (PDF)
Another cool tool in the series – Provides hot links to state statutes, the criteria and the weight attributed to each in determining the overall rank.
Author: Steven J. Oshins, JD, AEP® (Distinguished)

Giving Among the Newly Wealthy (PDF)
A recent presenter in our Robert G. Alexander Webinar Series, Ms. Brill provides valuable insight into the characteristics of emerging wealth holders and suggests a relationship building strategy for advisors that emphasizes discussions centered on philanthropy.
With permission.  Originally published in Financial Advisor Magazine.
Author: Betsy Brill, MBA

News Nook: A Compendium of Current Affairs

The NAEPC Journal of Estate & Tax Planning Tax Update (PDF)
Author: Scott E. Swartz, JD, LL.M., AEP®

Tax Topics: Inflation Adjusted Number, Plus Tips on Year-End Gifting and Planning  (PDF)
Author: Blanche Lark Christerson, JD, LL.M. (taxation)

Practical Planner Newsletter July-Sept 2018 (PDF)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)