NAEPC Webinars:

Wednesday, December 12, 2018 at 3:00pm - 4:00pm ET - Post-Mortem Estate Planning

Source: The Robert G. Alexander Webinar Series

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Issues Archive

Issue 29 – July, 2018

Regular Columns and Reports

Editor’s Note: The SALT Work-Around: Shaken Not Stirred
Featured Complimentary Webinar: NAEPC Webinar – Longevity Changes Everything

Features

Exploiting the New IRC 199A Pass-Thru Business Deduction Using the Magical 28.57% W-2 Formula and Additional Taxpayers
Estate of Cahill v. Commissioner, T.C. Memo. 2018-84 (June 18, 2018)
Tax Tribulations for American Royalty
Clients and Cannabis: Do Not Let An Estate Plan Go Up In Smoke
Steve Oshins’ 4th Annual Non-Grantor Trust State Income Tax Chart
Steve Oshins’ 9th Annual DAPT State Rankings Chart
DAPTs & Klabacka – At the Intersection of Estate Planning and Family Law
Toni 1 Trust v. Wacker – Reports of the Death of DAPTs for Non-DAPT Residents is Exaggerated
Tax Cuts and Jobs Act: 529 Plans Expanded
Using Trust and Tax Solutions in Divorce Mediation
Private Placement Life Insurance Primer

News Nook: A Compendium of Current Affairs

The NAEPC Journal of Estate & Tax Planning Tax Update
Tax Topics: SALT, Portability and Basis Reporting Updates
Practical Planner Newsletter Jan-June 2018
NAEPC Monthly Technical Newsletter

Issue 28 – April, 2018
Regular Columns and Reports Editor’s Note: Slightly Withered Estate Exemption Amount Released, But Estate Planning Remains an Evergreen Opportunity
Features How The Tax Cuts and Jobs Act Might Change Estate Planning
Heckerling Musings 2018 and Estate Planning Current Developments
Marty Shenkman Meeting Notes from Heckerling: Day 1, Day 2, Day 3, Day 4
Summary of Selected Considerations After the 2017 Tax Act
An Analysis of Proposals Using Life Insurance: What Works, What May Not Be as Effective as Promoted, And What Does Not Work
Who Is Your Client When Everyone Is Your Client? Ethical Dilemmas for Estate and Business Planners In Representing Family Members
Impact of Tax Reform on Choice of Entity
How to Utilize a Sophisticated Medical Risk Model in Estate Planning
How Did Nonprofits Fare In Tax Reform?
Tax Reform and Real Estate: Impact of the Tax Cuts and Jobs Act on Real Estate
News Nook The NAEPC Journal of Estate & Tax Planning Tax Update
Tax Topics – The Bipartisan Budget Act of 2018
Practical Planner Newsletter
NAEPC Monthly Technical Newsletter
Issue 27 – October, 2017
Regular Columns and Reports Note from the Editor: Forget “Must Love Dogs” – Go with “Must Love DSUE”
Features Crowdsource Funding to Help Victims of the Las Vegas Massacre
A First Look at Congress’ Tax Reform Blueprint – What Advisors Need to Know Now to Better Inform Their Clients
Innovative Trust Designs Better Serve Inheritors
Planning in Uncertain Times – Part III
Balancing Collaboration With the Attorney-Client Privilege
Checklist: Annual Review
Complacency. Motivation. Retention.
High Performance Organizational Teams
Reviewing a Life Insurance Policy: The Owner As Pilot
Built-in Gain Tax Liability: Defend Yourselves!
Proposed Regulations Under Code §2704 Finally Die
Fees for Life Insurance Consulting? Why Would I Do That?
News Nook The NAEPC Journal of Estate & Tax Planning Tax Update
Tax Topics – September: “Unified Framework for Fixing Our Broken Tax Code” & August: Possible “Extenders” Bill if Tax Reform Doesn’t Pass
Practical Planner Newsletter
NAEPC Monthly Technical Newsletter
Issue 26 – May, 2017
Regular Columns and Reports Note from the Editor: The Yogi Berra Era of Estate Planning?
Features 2017 Heckerling Institute of Estate Planning Highlights
Marty Shenkman Meeting Notes from Heckerling Days 1-5
Estate Planning Current Developments and Hot Topics
How to Deal With Repeal
The Estate Tax at 100
The Renaissance of Single-Stock Concentration Risk Management
Income Tax Planning and Estate Planning for Negative Capital Accounts: The Entity Freeze Solution
Income Tax Planning for Negative Capital Account Real Estate: Dealing with Phantom Gain
20th Anniversary of Domestic Asset Protection Trusts
The Asset Protection Planning Continuum – Practical Steps for Estate Planning Lawyers and Other Professionals
Hot Valuation Issues in Estate Planning
Planning in Uncertain Times – Part I and Part II
News Nook The NAEPC Journal of Estate & Tax Planning Tax Update
Tax Topics – NEW ADDITION!
Practical Planner Newsletter 1st QTR 2017
NAEPC Monthly Technical Newsletter
Issue 25 – December, 2016
Regular Columns and Reports Note from the Editor: The Yogi Berra Era of Estate Planning?
List of Conferences
Distance Learning Programs
Features Consistent Basis Reporting Between Estates and Beneficiaries
Steve Oshins on the Kloiber Case: Delaware Dynasty Trust Broken into Pieces by Beneficiary’s Divorcing Spouse
Steve Oshins on Kloiber: The Aftermath
Recent Trust State Rankings Charts: Oshins 5th Annual Dynasty Trust State Rankingsadn Oshins 7th Annual DAPT State Rankings
Basis Consistency Reporting for Unmatured Life Insurance Contracts: Does Basis Step-Up and How Do Executors and Beneficiaries Deal with Reporting?
Estate Planning Traps That Have Nothing To Do With Estate Taxes
Little Things Mean A Lot: Tips for Dividing Art and Collectibles in Divorce or Death
Try to Avoid Using the ‘R’ Word
Marty Shenkman’s Notes From 42nd Annual Notre Dame Estate Planning Institute
Getting “Buy-In” to Develop a Collaborative Team
Client Professional Advisor Communication Authorization Letter Jul 28 2016
And Now A Word From Our Sponsors Secondary Planning for CRTs
News Nook The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 3Q 2016
Practical Planner Newsletter October – December 2016
Practical Planner Newsletter July – September 2016
NAEPC Monthly Technical Newsletter
Issue 24 – August, 2016
Regular Columns and Reports Note from the Editor: Time to Start the Estate Planning Conversation with Your Privately Held Business Owner Clients
Features Creative Planning Strategies Once the 2704 Regs Become Final
A Comprehensive Perspective on Four UPIA-TOLI Cases, Plus One That Includes the UTC, and Their Astounding Implications for ILIT Trustees, Parts 1 and 2
Elephant in the Room
A Primer on Tax and Other Issues Relevant to Art Collectors and Their Advisors
Note Sales, Economic Substance and “The 10% Myth”
2nd Annual Non-Grantor Trust State Income Tax Chart
High Performance Teaming & Professional Collaboration
Proposed Regulations IRC Section 2704
News Nook The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 2Q 2016
Practical Planner Newsletter April – June 2016
Pre-Election Estate Tax Proposals: Clinton vs. Trump
NAEPC Monthly Technical Newsletter
Issue 23 – March, 2016
Regular Columns and Reports Note from the Editor: A Word About the Journal and the Masters Among Us
List of Conferences
Distance Learning Programs
Articles The Anatomy of the Perfect Modern Trust – Part 1
The Anatomy of the Perfect Modern Trust – Part II
Compilation Notes from Heckerling 2016
Estate Planning with Disregarded Entities
Guide to US Income Tax Residency for the Global Client – The International Quarterly
Heckerling Musings 2016 and Current Developments
Heckerling Review 2016
High Performance Teaming & Professional Collaboration: A Multi-Disciplinary Approach to Estate Planning
Issues in Estate Planning and Divorce
3rd Annual Trust Decanting State Rankings Chart
LISI Commentary on 3rd Annual Trust Decanting State Rankings Chart
2015 Financial and Estate Planning Advisory Board Issue of Estate Planning Review
News Nook The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 1Q 2016
Practical Planner Newsletter July – December 2015
NAEPC Monthly Technical Newsletter
Issue 22 – October, 2015
Regular Columns and Reports Guest Editor’s Column: Why You Should Consider Charitable Lead Annuity Trusts for Estate Planning
List of Conferences
Distance Learning Programs
Articles Top 10 Things You Should Know About the Final Portability Regulations
Roadmap for a Successful Succession Plan
Business Succession: Part I & Part II
The Terms of the Trust: Extrinsic Evidence of Settlor Intent
Fiduciary Best Practices for an Individual Trustee
Life Insurance Policy Audits
Directed Trusts: Panacea or Plague?
As college expenses rise, CRUTs can do more than plan for retirement
The Income Taxation of Complex Trusts and Estates
State Tax Treatment of Trusts
Updated ACTEC State Death Tax Chart
The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update
Second Quarter, 2015
Regular Columns and Reports Guest Editor’s Column: Obergefell Effect on LGBT Estate Planning
List of Conferences
Second Quarter Update Speculation About Upcoming Section 2704 Regulation
6th Annual DAPT State Rankings Chart
1st Annual Non-Grantor Trust State Income Tax Chart
Putting It All Together—Some Of The Best Planning Strategies We See In The New Frontier That Reduce Both Income Taxes And Estate Taxes
Are You Aware Decanting Causes Tax Issues?
Practical Planner, Volume 10, Issue 1, Jan-March 2015
The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update
The Year of Transparency’s Tipping Point
Bullion Monarch Mining, Inc. v. Barrick Goldstrike Mines: Unconstitutional Perpetual Trusts – Not So Fast Says the Nevada Supreme Court!
Heckerling Musings 2015 and Current Developments
2015 Trends for Estate Planning
First Quarter, 2015
Regular Columns and Reports Guest Editor’s Column: Death and Domicile—No Joking Matter
List of Conferences
First Quarter Update Heckerling 2015 Nuggets
Planning for Estates Under the $10 million Exemption
Ron Aucutt’s Top Ten Estate Planning and Estate Tax Developments of 2014
Recent Developments Affecting the Estate Planning Practice
To Convert or Not to Convert,That is the Question
Charitable Planning with Closely Held Business Interests
2015 Key Numbers
The Taxing Side of Divorce: Division of Non-Qualified Employee Benefits
Life Insurance—Tax Issues to Be Aware Of
2nd Annual Trust Decanting State Rankings Chart
Effective Collaboration: The True Frontier of Estate Planning
Dealing with Financial Planning Risk – Directing Portfolio Decisions or Navigating Human Behavior?
Building Your Practice and Developing Your Skills Locally and Nationally
Web Meets the Will: Estate Planning for Digital Assets
Third Quarter, 2014
Regular Columns and Reports Guest Editor’s Column: The Future of Estate Planning: Focus on The Legal Practitioner
List of Conferences
Third Quarter Update Except as Provided In Article Five, I Endow Thee With All My Worldly Goods – The New Uniform Premarital and Marital Agreement Act
Uniform Premarital and Marital Agreements Act, with Prefatory Note and Comments
Third Annual Dynasty Trust State Rankings Chart
Protect Your Pet’s Future: Pet Trusts and Pet Protection Agreements
A Second Chance to Get it Right: Section 9100 Relief for Missed Elections
Surviving the Ethical Challenges Posed by Transfers Among Family Members
Community Property for Those Who Practice Common Law: Implications of Practicing Near an Uncommon State
Treasury Issues Long-Awaited Anti-Inversion Guidance
Notice 2014-52, Rules Regarding Inversions and Related Transactions
Tax planning: How to Turn a Vacation Property Into a Fiscal Ally
A Practical Guide to the Tax Issues of Investing in Master Limited Partnerships
Second Quarter, 2014
Regular Columns and Reports Edtior’s Column: Supreme Court Clarifies: Inherited IRAs are not “Retirement Funds”
List of Conferences
Second Quarter Update Opt-In or Out Estate Planning for under $10mm Married Couples
Summaries of 23 State Decanting Statutes
Income Tax Aspects for Clients with Shorter Life Expectancies
Post-Mortem Administration Checklist for the CPA Financial Planner
The Modern Practice
Planning Ideas—S Corporations in Trust and the New 3.8 Percent Tax
New Missouri Laws Present Unique Estate Planning Opportunity for Married Couples
INSURANCE PLANNING: Insuring Retirement Capital
1st Annual Trust Decanting State Rankings Chart
Requirements and Responsibilities for Families Hiring Private-Duty Care
Freeze Partnerships: Establishing the Preferred Rate
Estate Planning in 2014 and Beyond
ACTEC State Death Tax Chart
First Quarter, 2014
Regular Columns and Reports Edtior’s Column: What Shall We Tell the Children Dear?: The Importance of Establishing A Beneficiary Communication Model Before State Law Does It For You
First Quarter Update Heckerling Musings — 2014
Heckerling 2014 Nuggets
Estate Planning With Disregarded Entities
Current Valuation Issues Involving FLPS, LLCS and Other Closely Held Entities
Decanting: Refining a Vintage Trust
Recent Developments 2013: Selected Federal and Illinois Cases, Rulings and Statutes
Form 8960—The Net Investment Income Tax
Understanding Section 1014(e)
Tax Basis Planning – The Basics
Practical Planner Jan – Feb 2014
The New PFP Standards
Possible Elimination of NUA Treatment
Planning Ideas-Exchange Funds
Taxes—Watch Out for Prohibited Transactions in Self-Directed IRAs
Fourth Quarter, 2013
Regular Columns and Reports Edtior’s Column: Living and Leaving a Happy Legacy
List of Conferences
Fourth Quarter Update Ten Steps to Take Now in Light of Estate Tax Legislation
ACTEC-2013 Fall Meeting Musings
15 Strategies for 2013 Year-End Planning
Portability: The New Estate Plan Modality
State Estate Tax Planning and Portability
Year-End Tax Planning for Individuals and Business
Goldilocks’ Estate Planning: Not too little Not too much
Avoiding the High Post-ATRA Trust Tax Rates
Advanced Estate Planning With Alternative Investments
Holding The Charitable Conversation With Clients
Same Sex Marriages Recognized for Same Sex Purposes-Revenue Ruling 2013-72
S Corporations in Trust and New 3.8 Percent Tax
Second Quarter, 2013
Regular Columns and Reports Guest Editor’s Column: A Practical Family Dynamics Offering: The Art and Architecture of the Family Meeting
List of Conferences
Fourth Quarter Update Where is the Estate Planning Profession Going?
The CPA’s Role in Estate Planning After the American Taxpayer Relief Act
Private Family Foundations and Life Insurance
Taxes – Obama Unveils Budget Proposal
Tax Tips
Joint Trusts in a Separate Property State: Time for a Second Look?
Dead Hand Investing: The Enforceability of Trust Investment Directives
Unique and Hard-to-Value Assets
Wandry v. Commissioner: The “Secret Sauce” Estate Planners Have Been Waiting For?
State Death Tax Chart
First Quarter, 2013
Regular Columns and Reports Editor’s Column: Estate & Tax Planning in 2013 and Beyond – The American Taxpayer Relief Act of 2012
List of Conferences
Fourth Quarter Update Heckerling Institute on Estate Planning (2013)
State Death Tax Chart
Marty Shenkman’s Commentary on the American Taxpayer Relief Act of 2012 (2013)
Taxes – American Taxpayer Relief Act
The Most Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals
Portability – The Game Changer
Planning Implications of the American Taxpayer Relief Act of 2012
The 6th Annual Industry Trends and Survey
Marty Shenkman – 2012 Gift and Trust Follow-Up
2013 Key Numbers
Fourth Quarter, 2012
Regular Columns and Reports Editor’s Column: Two Years Later: The Journal is Growing Like a Weed…Discover Why
List of Conferences
Fourth Quarter Update Cutting Edge Estate Planning Ides—What Have I Learned From My Colleagues?
Holding Family Business Interests In Trust
The Election is Over-Now What?
Looking Back and Looking Ahead:–Preparing Your Practice for the Future
Planning For Same-Sex Couples
Trustee Administration of Life Insurance
The 3.8 Percent Medicare Surtax….Explained
Warding Off Analysis Paralysis (Business Succession Planning)
Planning Ideas-Premium Financing
Planning For Beneficiaries With Special Needs
Trust Situs Selection—Tax Havens or Illusory Strategy?
Unlocking Your Donors’ Non-Cash Treasure Chests
Gift Planning Isn’t Only for the Super Wealthy
Third Quarter, 2012
Breaking News October 15-21, 2012 is National Estate Planning Awareness Week
Regular Columns and Reports Editor’s Column: Taxation Rules the Day
List of Conferences
Third Quarter Update Pitfalls in International Estate Planning- Potpourri of Topics and Problem Areas
Estate Planning Issues With Intra-Family Loans and Notes
Riding Out the Storm: Asset Protection
Planning in 2012 for Clients with Shorter Life Expectancies
ACTEC Comparison of the Domestic Asset Protection Trust Statues
Adaptable Wealth Transfer Planning Strategies
What it Means to Be a Trustee: A Guide for Clients
Planning Ideas-Retirement Distributions for Spouse
Best Planning Ideas for 2012
Limited Liability Companies, Life Insurance, and Business Succession Development Planning
ACTEC State Death Tax Chart
Nontax Fundamentals in Trust Planning
First Quarter, 2012
Breaking News April is Financial Literacy Month
Regular Columns and Reports Editor’s Column: Adaptable Estate Planning Advice for 2012 and Beyond
List of Conferences
First Quarter Update Fifth Annual Industry Trends and Survey
Heckerling Institute on Estate Planning (2012)
Decanting: Eliminating Trust Sediment
The Case Against The Trust Protector
Efficient Use of the $5 million Temporary Gift and GST TAX Redux
IRS Blesses Substitution of Assets In ILITS
Which Situs Is Best?
Planning Ideas-Asset Protection
Top 10 Things to Know About Capital Gains and Losses
Ins and Outs of Trusts
Delegated vs. Directed Trusts
Warning! The Service Believes S Corporations are Undervalued
Fourth Quarter, 2011
Regular Columns and Reports Editor’s Column
List of Conferences
Fourth Quarter Update Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection
ACTEC 2011 Fall Meeting Musings
Incorporating Philanthropy into the Estate Planning Process
The Generation-skipping Transfer Tax
American Arbitration Association’s Wills and Trusts Arbitration Rules
Creed or Code: The Calling of the Counselor in Advising Families
Reprinted with the permission of ACTEC Law Journal Spring, 2011
Business Succession and IRC 303 Redemptions
New Changes to Nevada’s Asset Protection Laws
Can a Charitable Lead Annuity Trust Own Life Insurance?
Portability: Its Limitations and Complexities
I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner
Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts
State Death Tax Chart
The Future for Estate Planners
Third Quarter, 2011
Regular Columns and Reports Editor’s Column
List of Conferences
Third Quarter Update Current Developments
Thoughts About Planning in Uncertain Times
Reducing Estate and Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation and Arbitration
The BDIT
Avoiding Common Mistakes in Buy-Sell Agreements
Nursing the Sick ILIT
The Family Bank
Attention! Life Insurance Fiduciaries
A Present (Prescient) Look at the Future of Every Day Estate Planning
Second Quarter, 2011
Regular Columns and Reports Editor’s Column
List of Conferences
Second Quarter Update Drafting Issues from a Fiduciary’s Perspective
Money & Influencing the Behavior of Emerging Adults
The 2011 Offshore Voluntary Disclosure Initiative Regarding Undisclosed Assets
State Income Tax Issues With Trusts
Roth IRA Planning in 2011 and 2012
How to Thrive in the Under $5 million Dollar Market
A Practitioner-Friendly Guide to the Delaware Asset Protection Trust
First Quarter, 2011
Regular Columns and Reports Editor’s Column
List of Conferences
Tax Reform Act of 2010 Estate Planning in 2011 and 2012, Opening the Window of Opportunity
Estate Planning Effects and Strategies Under the Tax Relief…Act of 2010
Frank Berall’s Analysis of the Tax Reform Act of 2010
Finally! A New Estate Tax Law…Now What?
Heckerling Institute on Estate Planning (2011)
Outlook for the Estate Planning Industry Fourth Annual Industry Trends and Survey
Outlook for the Estate Planning Business The Future of the Estate Planning Business
Spousal Access Trusts & The Reciprocal Trust Doctrine Can Husband Create Irrevocable Trust For the Benefit of His Wife and Vice Versa?
Gift Splitting Gift Splitting-A Boondoggle or a Bad Idea? and Gift Splitting Decision Tree
Preparing Heirs to Receive and Manage Their Inheritance The Future of Estate Planning
Business Valuation & Transfer Discounts Analysis of Holman V. Commissioner and Fisher V. United States
Practical Uses and Issues Surrounding Trusts, Including Trust Owned Businesses Putting Our Trust in Trusts
Gift Tax Treatment of Transfers in Trust Transfers in Trust and Gift Tax Treatment
Grantor Trusts Burning Questions (And Even Hotter Answers) about Grantor Trusts
Beneficiary Defective Grantor Trusts Beneficiary Defective Grantor Trust Private Letter Ruling
The Beneficiary Defective Inheritor’s Trust (BDIT) Outline and PowerPoint
June, 2009
Regular Columns and Reports Letter from the President of NAEPC
Editor’s Column
List of Conferences
Estate and Tax Planning Articles Heckerling Musings 2009
Private Split Dollar – What’s New about an Old Opportunity
Planning to Minimize or Avoid State Income Tax on Trusts
How a Corporate Trustee Can Help a Financial Planner Meet Their Client’s Goals
How Do I Love Thee, Let Me Count the Days: Deathbed Marriages in America
Passing It on from the Inside out
Practice Aids 2009 State Death Tax Chart
Family Limited Partnership Checklist
IRS Publication 78
IRS Publication 552
Presentations and Outlines Transcript for Canceled Debt (Tax Consequences)
Tax Myths
Studies and Reports Studies and Reports
Summary of Estate Tax Filings in 2007
IRS Strategic Plan 2009-2013
Historic Tax Information from 1979 to 2006
Beware of IRS’ 2009 “Dirty Dozen” Tax Scams
2009 Social Security Trustees Report
January, 2009
Regular Columns and Reports Letter from the President of NAEPC
Editor’s Column: Complexity of the Code
Helpful Information
Information to help your Practice and Life
List of Conferences
Estate and Tax Planning Articles Reciprocal Trust Planning
Reinventing the Life Insurance Industry through the Application of the Uniform Prudent Investor Act
2009 Inflation and Other Tax Adjustments
Trust Owned Life Insurance: The CPA’s Role
The Effect of Interest Rates in Estate Planning Strategies
Practice Aids The FDIC Guide to Deposit Insurance Coverage
The New Form 990
Warnings for Outsourcing of Payroll Responsibilities
Is Your Hobby a For-Profit Endeavor?
Presentations and Outlines Transfer Planning, including use of GRATs, Installment Sales to Grantor Trusts and Defined Value Clauses to Limit Gift Exposure
Studies and Reports Historical Effective Federal Tax Rates: 1979 to 2005
IRS Tax Statistics
Tax Guide for Churches and Religious Organizations
Revenue and Distributional Effects of Reforming the Federal Estate Tax
Sources of Growth and Decline in Individual Income Tax Revenues Since 1994
Taxation of Wealth Transfers within a Family: a Discussion of Selected Areas for Possible Reform
Taxpayer Advocate’s Annual Report to Congress – Executive Summary
May, 2008
Regular Columns and Reports Letter from the President of NAEPC
Editor’s Column: Unexpected Consequences for the Baby Boomers
Helpful Information
Information to help your Practice and Life
List of Conferences
Estate and Tax Planning Articles McCord V. Commissioner: Defined Value Clauses Redefined?
Heckerling Musings 2008
The Truth About Frivolous Tax Arguments
Insurance in Retirement
Conditional Love: Incentive Trusts and the Inflexibility Problem
Presentations and Outlines The Uniform Principal and Income Act – Never Confuse “Uniform” with Simplified
Property Law – A Survey of Transfer and Ownership Law for Trustees
Tax Complexity
Practice Aids Partial Checklist for Use in a Divorce
Studies and Reports Taxation of Wealth Transfers Within A Family. A Discussion Of Selected Areas For Possible Reform
The 2008 Social Security Trustees’ Report
The Deductibility of State and Local Taxes
The Budget and Economic Outlook: Fiscal Years 2008 to 2018
List Of Expiring Federal Tax Provisions 2007-2020
December, 2007
Regular Columns and Reports Editor’s Column: Conflicts and Estate Planning
Helpful Information
List of Conferences
Life Insurance Articles Tips for Evaluating Existing Life Insurance Policies
Sell Your Policy?
Taxation of Life Insurance: Understand the Issues to Avoid Mistakes
Estate Planning Articles Is Unlimited Inheritance Un-American?
Oral Trusts And Wills: Are They Valid?
Estate Planning To Cope With The Current Legislative Uncertainty
Presentations and Outlines Perpetual Dynasty Trusts: Tax Planning And Jurisdiction Selection
Tax Update from the Hill – The Fate of the Estate – Legislative Updates of Estate and Gift Tax Reform Proposals
Studies and Reports The Nation’s Long-Term Fiscal Outlook
The 2007 Social Security Trustees’ Report
IRS Report on Reducing the Federal Tax Gap
Asset Distribution of Taxable Estates
July, 2007
Regular Columns and Reports Editor’s Column: Advanced Medical Directives
List of Conferences
Articles Chawla, Irrevocable Life Insurance Trusts, and the Insurable Interest Problem
Financial Planning Implications of TRHCA
Advanced Directives in Europe
Presentations and Outlines Estate Planning with Life Insurance
Heckerling Musings
Practice Aids 2007 State Death Tax Chart
Studies U.S. Trust Survey of Affluent Americans
Effects of the Federal Estate Tax on Farms and Small Businesses
The Estate Tax and Charitable Giving
Estate and Gift Taxes: Economic Issues
How Repeal of the Federal Estate Taxes will Harm Small Business and how Repeal of AMT is Necessary
November, 2006
Regular Columns and Reports President’s Report
Editor’s Column
List of Websites and Studies
List of Conferences
Articles Life Settlements: Risk Management Guidance for Professional Advisors and Fiduciaries
Where’s My Inheritance?
Initiatives Against Money Laundering of Importance to Estate Planners
The GST Tax Tail is Killing the Rule Against Perpetuities
A Return to 2001?
Presentations and Outlines Estate Planning for Same-Sex Couples
Using Disclaimers in an Uncertain Estate Planning Environment
Ethics and the Secondary Life Insurance Marketplace
Studies and Reports Looking Beyond Perpetuity: Customizing a Private Foundation
Background and Issues Relating to the Patenting of Tax Advice
Congressional Study on State Estate and Gift Tax Revenue
A History of Federal Estate, Gift, and Generation-Skipping Taxes