NAEPC Webinars:

Wednesday, February 27, 2019 at 3:00pm - 4:00pm ET - Complimentary Sponsored Webinar: Life Settlement Case Studies and How to Protect Client Best Interests

Source: The Robert G. Alexander Webinar Series

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There is a general lack of knowledge on the part of policy owners about life settlements that leave them vulnerable to opportunistic institutional investors if they lack proper representation from their advisor/advisory team. This intermediate level program will provide a thorough exploration of life settlement case studies and best practices with the necessary procedures to help mitigate risk and provide unexpected value and protection to their clients.

Jon B. Mendelsohn, CEO of Ashar Group/Ashar SMV, is an accomplished presenter and frequent speaker at the Annual Conference of the National Association of Estate Planners and Councils (NAEPC), American Institute of Certified Public Accountants (AICPA) annual ENGAGE Conference, the Association for Advanced Life Underwriting (AALU), Advisors in Philanthropy (AIP), and several other conferences and meetings nationally. Ashar Group is an independent resource that supports financial advisors and fiduciaries by providing life insurance appraisals, life settlements, and longevity services. 

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

Wednesday, March 13, 2019 at 3:00pm - 4:00pm ET - Business Clients Succession Planning

Source: The Robert G. Alexander Webinar Series

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The principal theme of this session is that developing a successful business exit and estate plan is like assembling a complicated puzzle. Each part must fit with the others in order for the final image to take shape. Given the detailed knowledge of estate planning, business law, mergers and acquisitions, tax law, insurance products, financial planning, and wealth management required during the exit planning process. The objective of this session is to learn what components are needed to develop and manage a multidisciplinary team to adequately represent the client planning to exit their business. 

Peter J. Merrick, FMA, CFP®, TEP, FCSI, DTM is an income and capital enhancement consultant, speaker and author. Since the early 1990s, Peter’s career in business succession consulting and post-secondary financial education has been unparalleled in terms of depth and experience. He is considered one of the leading experts in succession planning, risk management, estate and trusts, US-Canada cross-border planning, and executive benefits and pensions across North America. Peter is a sought-after keynote speaker with expertise in project management for business succession. 

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

Wednesday, April 10, 2019 at 3:00pm - 4:00pm ET - Qualified Opportunity Zones

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, May 8, 2019 at 3:00pm - 4:00pm ET - The Generational Solution

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, June 12, 2019 at 3:00pm - 4:00pm ET - Ethical Wills

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, July 10, 2019 at 3:00pm - 4:00pm ET - Panel Discussion: Threats to Attorney - Client Privilege in a Team Environment

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, 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 - 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, 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 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