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 6 – June, 2009

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
Author: Kathleen J. Belmonte, CTFA, AEP
Editor’s Column
Planning for What Happens Next
Author: John J. Scroggin, J.D., LL.M., AEP
List of Conferences
2009-2010 Conferences on Estate, Financial and Tax Planning

Estate and Tax Planning Articles

Heckerling Musings 2009 (PDF file)
Steve Akers provides his annual summary of insights garnered from the University of Miami Institute on Estate Planning.
Author: Steve R. Akers, J.D.
Private Split Dollar – What’s New about an Old Opportunity (PDF file)
This article provides insights on using private split dollar to fund life insurance.
Authors: Michael F. Amoia, JD, CFP, CLU, ChFC, Kristen E. Simmons, JD, and Robert C. Slane, AEP, CLU
Planning to Minimize or Avoid State Income Tax on Trusts (PDF file)
Dick Nenno provides a detailed article on avoiding state income taxes on trusts.
Author: Richard W. Nenno, Esq, Wilmington Trust
How a Corporate Trustee Can Help a Financial Planner Meet Their Client’s Goals(PDF file)
This article, by a former President of NAEPC, discusses why financial advisors should consider advising their clients to use Corporate Trustees.
Author: Thomas M. Forrest, CPA, AEP
How Do I Love Thee, Let Me Count the Days: Deathbed Marriages in America(PDF file)
This interesting article discusses some of the legal issues surrounding deathbed marriages.
Author: Terry L. Turnipseed, Assistant Professor of Law, Syracuse University College of Law
Passing It on from the Inside out (PDF file)
This article discusses some of the practical details that clients and their advisors should address in exit planning strategies for closely held businesses.
Authors: Charlie Douglas, J.D.,CFP, AEP and Hugh Massie

Practice Aids

2009 State Death Tax Chart (PDF file)
A summary of the current state death tax law in the 50 states and the District of Columbia.
Author: Charles D. Fox, IV
Family Limited Partnership Checklist (PDF file)
Byrle Abbin has produced this comprehensive Family Limited Partnership checklist using the various rulings on FLPs.
Author: Byrle M. Abbin
IRS Publication 78 (external link)
Information on the tax-exempt status of a charitable organization.
IRS Publication 552 (PDF file)
Do you and your clients ever wonder how long records should be retained? This IRS publication is designed to give you detailed information on the IRS’s requirements.

Presentations and Outlines

Transcript for Canceled Debt (Tax Consequences) (PDF file)
This March 2009 transcript of an IRS Phone Forum provides a discussion of the tax consequences of forgiven debt.
Tax Myths (PDF file)
A short PowerPoint presentation on a few current tax myths.
Author: John J. Scroggin

Studies and Reports

Summary of Estate Tax Filings in 2007 (Excel file)
This Excel Spreadsheet provides summary data on Federal Estate Tax filings for 2007.
IRS Strategic Plan 2009-2013 (PDF file)
A copy of the IRS’s strategic plan for development from 2009-2013.
Historic Tax Information from 1979 to 2006 (external link)
To obtain information on historic tax rates and household income from 1979 to 2006, go to this CBO website.
Beware of IRS’ 2009 “Dirty Dozen” Tax Scams (external link)
Go to this website to see the IRS’s list of the top Dozen Tax Scams.
2009 Social Security Trustees Report (PDF file)
This May 2009 report from the Trustees of the Social Security Fund provides some sobering information on the future of the fund.