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 4 – May, 2008

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

Letter from the President of NAEPC
Editor’s Column (PDF file)
Unexpected Consequences for the Baby Boomers
Helpful Information
Information to help your Practice and Life
List of Conferences
2008-2009 Conferences on Estate, Financial and Tax Planning

Estate and Tax Planning Articles

McCord V. Commissioner: Defined Value Clauses Redefined? (PDF file)
This excellent article was written by a University of Florida LLM student and won the 2007 Mary Moers Wenig Student Writing Competition sponsored by the American College of Trust and Estate Counsel. It provides an detailed discussion of how defined value clauses should be addressed in an estate plan.
Author: Scott Andrew Bowman, J.D.
Heckerling Musings 2008 (PDF file)
The thoughts and insights of Steve Akers after attending the 2008 Heckerling Institute on Estate Planning, sponsored by the University of Miami School of Law.
Author: Steve R. Akers, J.D.
The Truth About Frivolous Tax Arguments (PDF file)
This annual report from the IRS is perhaps the most detailed discussion of both the arguments people make on why they should not pay taxes and the reasons the IRS will come after them when they don’t pay.
Insurance in Retirement (PDF file)
In this article (which was previously published in CCH’s Journal of Retirement Planning), Ben Baldwin discusses the use of Variable Universal Life Insurance as a retirement income vehicle.
Author: Ben Baldwin, Jr., CLU, ChFC, CFP�
Conditional Love: Incentive Trusts and the Inflexibility Problem (PDF file)
In this article (which was previously published in the ABA Real Property, Trust and Estate Law Journal), Professor Tate discusses the use of incentive trusts in estate planning.
Author: Joshua C. Tate, Professor of Law, Southern Methodist University

Presentations and Outlines

The Uniform Principal and Income Act – Never Confuse “Uniform” with Simplified (PowerPoint file)
In this Power Point presentation, Joe Falanga provides a detailed discussion of the complexities of the Uniform Principal and Income Act.
Author: Joseph V. Falanga, CPA, AEP
Property Law – A Survey of Transfer and Ownership Law for Trustees (PDF file)
This comprehensive review of property ownership laws and rules was made by Leslie Amann for a presentation to the Texas Bankers Association in June 2007.
Author: Leslie Kiefer Amann JD., Senior Vice President, Sentinel Trust Company
Tax Complexity (PDF file)
The Journal provides its readers a humorous slide show on tax complexity.
Author: John J. Scroggin, J.D., LL.M. AEP

Practice Aids

Partial Checklist for Use in a Divorce (PDF file)
This checklist provides a practical list of items clients should consider changing as a part of a divorce.

Studies and Reports

Taxation of Wealth Transfers Within A Family. A Discussion Of Selected Areas For Possible Reform (PDF file)
This April 2008 Senate Finance Committee report analyzes some of the options for reforming the taxation of transfers of family wealth.
The 2008 Social Security Trustees’ Report (PDF file)
This March 2008 annual 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 for the future of federal entitlement programs.
The Deductibility of State and Local Taxes (PDF file)
This February 2008 report from the Congressional Budget Office examines the arguments for and against the state and local tax deduction; how the benefits from the deduction are distributed among different groups of taxpayers and different governments; how the deduction and the AMT interact; and how modifying or eliminating the deduction would affect the federal budget, the finances of state and local governments, and federal taxpayers.
The Budget and Economic Outlook: Fiscal Years 2008 to 2018 (PDF file)
This January 2008 report from the Congressional Budget office provides detailed projections on the federal budget and economy for the next ten years.
List Of Expiring Federal Tax Provisions 2007-2020 (PDF file)
This January 2008 report from Congress’s Joint Committee on Taxation provides a master list of all of the tax provisions which will be expiring in the next 12 years.