NAEPC Webinars:

Thursday, September 5, 2019 at 2:00pm - 3:00pm ET - The Melton Family Case: Climbing the Philanthropic Learning Curve, a complimentary program provided with Trusts & Estates and sponsored by the Accredited Estate Planner® Designation

Source: The Robert G. Alexander Webinar Series

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The Competitive Context
Estate planners are rapidly adopting the NAEPC Multi-Disciplinary Teaming Model.  AEP® designees are in the forefront.  In this webinar you will see that a particular specialty (advice on grant-making for philanthropic impact) is often missing, even when philanthropy is a big part of the estate plan. Be aware: certain of your competitors do offer such advice.  

The Case 
The Melton’s recently sold a significant family business. With their advisors’ help, they set up a family foundation and have made their first grants. Then comes cordial chaos as the three generations of the Melton’s try to formulate a plan for grants that align with a shared vision of impact.  

By the end of this session you will be able to:

  • Identify when strategic grant-making advice is needed
  • Identify specialists providing such advice to family foundations and large donor advised funds
  • Decide whether you will handle such advice or hand it off

Trusts & Estates has applied for continuing education credit for CFP®, CIMA®, CPWA®, and AEP® designees.

About our Panelists

Phil Cubeta, CLU®, ChFC®, CAP®, AEP®, The American College
As the Sallie B. and William B. Wallace Chair in Philanthropy at The American College, Phil Cubeta is responsible for the Chartered Advisor in Philanthropy® (CAP®) curriculum. Phil's original training was in English Literature, and Philosophy and Psychology. He also holds the Masters of Science in Financial Services (MSFS) from The American College. He serves on the Planned Giving Advisory Board for The Carter Center (established by Jimmy and Rosalind Carter) and is a past President of the North Texas Council of Partnership for Philanthropic Planning. In 2012 he was, along with Charles Collier of Harvard, honored with the Fithian Leadership award by Advisors in Philanthropy. In that year he was also the “Power of the Purse” awardee (Advisor category) from Dallas Women’s Foundation. He currently serves on the Board of National Association of Estate Planners & Councils.

Tony Macklin, CAP®, Tony Macklin Consulting
A Chartered Advisor in Philanthropy®, Tony consults with donor families, grantmakers, and their advisors and associations about purpose, use of resources, action planning, and learning. In four years as executive director of the Roy A. Hunt Foundation, he facilitated changes in visioning, impact investing, grantmaking, trustee education, and operations for a multi-generation family. In twelve years and four roles at the Central Indiana Community Foundation, he led grantmaking and community change initiatives, advised generous entrepreneurs and families on philanthropic tools and strategy, attracted $39 million in assets and co-investments, and co-founded a social enterprise. Based in Fort Wayne, IN, Tony also serves as a Senior Advisor to the Impact Finance Center, Senior Consultant with Ekstrom Alley Clontz & Associates, and Senior Consultant with the National Center for Family Philanthropy. He’s volunteered for more committees, task forces, and boards than he can remember.

Jennie Zioncheck, CAP®, MFT, The Pittsburgh Foundation
Jennie has served as the Director of Development at The Pittsburgh Foundation since 2012. Her primary role is the development of close working relationships with professional advisors and to assist families in their philanthropy by facilitating family meetings and the creation and delivery of educational programming. Previously, Jennie was a Marriage and Family Therapist where she specialized in the use of systems theory to enhance individual functioning in the context of families, organizations and communities. Jennie is a graduate of Seton Hill University’s Marriage and Family Therapy Masters Program and holds the Chartered Advisor in Philanthropy designation. She is an experienced consultant for families facing multigenerational issues, family foundations, donor-advised fund holders, and other family enterprises during times of transition. Jennie has served as a presenter and trainer for financial advisory firms focusing on philanthropic planning, 21/64 Consulting Firm, The Advancement Network for community foundations, and The Bayer Center for Non-Profit Management. 

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Please note that the information appearing below about the Robert G. Alexander webinar series (cost, continuing education credit, etc.) does not apply to this special webinar.  

Wednesday, September 11, 2019 at 3:00pm - 4:00pm ET - Growing Your Firm’s Revenue using the Non-Grantor Trust State Income Tax Chart

Source: The Robert G. Alexander Webinar Series

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This program illustrates a number of different opportunities to save state income tax using different non-grantor trust options.  The presenter will show the attendees how to use a special two-page 50-state non-grantor trust state income tax chart in order to create opportunities to save state income tax.

Steven J. Oshins, Esq., AEP® (Distinguished) is a member of the Law Offices of Oshins & Associates in Las Vegas, Nevada.  He practices in the areas of estate tax planning, income tax planning and asset protection.  He was inducted into the NAEPC Estate Planning Hall of Fame in 2011.

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.

Wednesday, January 8, 2020 at 3:00pm - 4:00pm ET - Reverse Mortgages

Source: The Robert G. Alexander Webinar Series

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Detailed information regarding this presentation will be posted soon.

Wednesday, February 12, 2020 at 3:00pm - 4:00pm ET - Basis Step-Up Strategies in Light of Portability and Tax Law Changes

Source: The Robert G. Alexander Webinar Series

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Detailed information regarding this presentation will be posted soon.

Issue 1 – November, 2006

NAEPC Journal of Estate & Tax Planning

Editor’s Note: This “dinner menu” summary is designed to help you with the flavor of the article before you read more. If you are interested in the article, click its title to access a copy.

Regular Columns and Reports

President’s Report
A letter from the NAEPC President, Carol Tully.
Editor’s Column 
An introduction to the first NAEPC Journal of Estate & Tax Planning.
List of Websites and Studies
A list of interesting information, reports and studies.
List of Conferences
2006-2007 conferences on estate, financial and tax planning.

Articles

Life Settlements: Risk Management Guidance for Professional Advisors and Fiduciaries
Part 1 (111KB PDF)   Part 2 (314KB PDF file)
This two-part article is reprinted from articles that appeared in Estate Planning magazine in 2006. It provides an extremely detailed discussion of the rules governing life settlements and how advisors should approach the use of life settlements. This is an essential article for any planner who clients are considering the use of a life settlement.
Authors: Stephan R. Leimberg, E. Randolph Whitelaw, Richard M. Weber, and Liz Colosimo
Where’s My Inheritance? (160KB PDF file)
The 1999 Boston College/Paul Schervish report of a massive passage of wealth from 2000 to 2050 is often cited by planners. In this article (a reprint from a November 2006 Journal of Practical Estate Planning article), the author provides a number of reasons why Baby Boomers may not inherit as much as they expected and some of the planning implications of that reduction in inheritance. (A version of this article will appear in The Journal of Practical Estate Planning, December 2006-January 2007.)
Author: Charlie Douglas
Initiatives Against Money Laundering of Importance to Estate Planners (98KB PDF file)
This article is a reprint from an article which appeared in Estate Planning magazine in 2006 and discusses how the post-9/11 initiatives against money laundering impact estate planners.
Authors: Henry Christensen and Catherine Pieroni
The GST Tax Tail is Killing the Rule Against Perpetuities (66KB PDF file)   
In a reprint from a 2000 Tax Notes article, Professor Ira Bloom discusses why the movement to eliminate the Rule Against Perpetuities may not be advisable. It provides an excellent and logical discussion of what the Rule does and why it should survive. 
Author: Ira S. Bloom
A Return to 2001? 
When the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) was passed, most estate planners (and probably most Republicans) anticipated that by 2011 there would either be permanent transfer tax legislation. This article discusses the increasing possibility that the pre-EGTRRA rules may return in 2011.
Author: Jeff Scroggin

Presentations and Outlines

Estate Planning for Same-Sex Couples (524KB PDF file)   
Appendix D – Attorney General’s Opinion (646KB PDF file)
In October 2006, the Census Bureau reported that married couples were a minority of US households (49.7%) for the first time. This 142 page, October 2006 presentation to the Connecticut Bar Association, Estates and Probate Section provides a detailed discussion of many of the issues that unmarried couples face in their estate planning.
Author: Frank S. Berall
Using Disclaimers in an Uncertain Estate Planning Environment (97KB PDF file)   
Steve McDaniel wrote this 30-page outline for his November 2006 presentation at the NAEPC Annual Conference. The outline provides a detailed review of the rules, opportunities and traps that exist in using disclaimers as part of a client’s estate planning.
Author: Steve McDaniel
Ethics and the Secondary Life Insurance Marketplace (40 KB PDF file)
This October 2006 presentation outline discusses many of the professional and ethic issues surrounding life insurance settlements and the financing of life insurance premiums.
Author: Thomas L. Virkler

Studies and Reports

Looking Beyond Perpetuity: Customizing a Private Foundation (633 KB PDF file)
This 2005 Bernstein study provides a detailed analysis of many of the benefits and requirements of private foundations and their unique financial and investment issues. It can serve as an excellent resource for clients considering the creation of a private foundation. (Editor’s Note: Anyone using the study should be aware of the new limits placed on Supporting Organizations and Donor Advised Funds, as possible alternatives to a private foundation, by the Pension Protection Act of 2006.)
Author: Bernstein
Background and Issues Relating to the Patenting of Tax Advice (167KB PDF file)   
This July 2006 Congressional Report provides detailed information on the recent controversy surrounding the patenting of tax advice.
Author: Joint Committee on Taxation
Congressional Study on State Estate and Gift Tax Revenue (41KB PDF file)   
This 2003 Congressional Report discusses the revenue implications on state governments of the 2001 elimination of the federal state estate tax credit.
Author: Steve Maguire, Library of Congress
A History of Federal Estate, Gift, and Generation-Skipping Taxes (133KB PDF file)   
This 2003 Congressional Report provides a detailed history of federal transfer taxes. This report is an important source for anyone pondering the possible passage of permanent federal transfer tax legislation.
Author: John R. Luckey, Library of Congress