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 3 – December, 2007

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

Editor’s Column
Conflicts and Estate Planning
Helpful Information
Information to help your Practice and Life
List of Conferences
2008-2009 Conferences on Estate, Financial and Tax Planning

Life Insurance Articles

Tips for Evaluating Existing Life Insurance Policies, Part I (419 KB PDF file), and Part II (1,173 KB PDF file)
This excellent article provides practical tips on how to review a client’s exiting life insurance policies.
Author: Robert Littell, CLU, ChFC, FLMI, SRM
Sell Your Policy? (240 KB PDF file)
This September 2006 article from Trusts and Estates discusses the issues which need to be considered when a client is considering the sale of a life insurance policy.
Authors: Allan Goldstein, Leigh Harter, and David Holaday
Taxation of Life Insurance: Understand the Issues to Avoid Mistakes (889 KB PDF file)
In this June 2007 article from the Journal of Practical Estate Planning, Pete Gibbons details the critical issues which any planner needs to understand in the use of life insurance in the estate plan.
Author: Pettus C. (“Pete”) Gibbons

Estate Planning Articles

Is Unlimited Inheritance Un-American? (57 KB PDF file)
Jim Grote discusses the question of whether the estate tax is needed as a societal tax designed to avoid creation of a class of perpetual wealthy in America.
Author: Jim Grote
Editor’s Note: See also the November 2006 Journal article by Ira S. Bloom entitled The GST Tax Tail is Killing the Rule Against Perpetuities
Oral Trusts And Wills: Are They Valid? (106 KB PDF file)
Frank Berall provides a brief review of oral, nuncupative, mutual and holographic wills and their use in estate plans.
Author: Frank S. Berall
Estate Planning To Cope With The Current Legislative Uncertainty (149 KB PDF file)
In this May 2007 article in Estate Planning magazine, Jeff Scroggin discusses whether there will be permanent transfer tax reform and how to plan until Congress adopts or fails to adopt new legislation.
Author: John J. Scroggin

Presentations and Outlines

Perpetual Dynasty Trusts: Tax Planning And Jurisdiction Selection (1,153 KB PDF file)
Dick Nenno provides a comprehensive review of the use of Dynasty Trusts in estate planning.
Authors: Richard W. Nenno
Tax Update from the Hill – The Fate of the Estate – Legislative Updates of Estate and Gift Tax Reform Proposals (427 KB PDF file)
This 2007 report provides an overview of the 2007 transfer tax reform efforts.
Author: Elizabeth Paris and the Congressional Research Service

Studies and Reports

The Nation’s Long-Term Fiscal Outlook (167 KB PDF file)
This September 2006 report analyzes the US’s long term financial condition and expresses serious concern that the single biggest financial issue facing the country is the cost of heath care.
The 2007 Social Security Trustees’ Report (857 KB PDF file)
This May 2007 report of the United States Board of Trustees of the Federal Old Age and Survivors Insurance and Federal Disability Insurance Trust Funds paints a dismal picture of the future of federal entitlement programs without reform.
IRS Report on Reducing the Federal Tax Gap (661 KB PDF file)
This August 2007 report from the IRS details how US taxpayers can be “encouraged” to increase their voluntary payment of tax to the federal government.
Asset Distribution of Taxable Estates (69 KB PDF file)
This February 2007 report from the Congressional Research Service uses information from federal estate tax filings in 2005 to show how assets were distributed.
Author: Steven Maguire