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 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.