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 10 – Fourth Quarter, 2011

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
Imagine There’s No Estate Tax…It’s Easy if You Try
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Charles V. Douglas
List of Conferences
2011-12 Conferences on Estate, Financial Planning

Fourth Quarter Update

Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection (PDF file)
Author: Richard W. Nenno, Esquire
ACTEC 2011 Fall Meeting Musings (PDF file)
Author: Steve B. Akers
Incorporating Philanthropy into the Estate Planning Process (PDF file)
Reprinted with the permission of Strategic Philanthropy, Ltd.
Author: Mollie Bunis
The Generation-skipping Transfer Tax (PDF file)
Reprinted with the permission of Trusts & Estates, February, 2011 (NAEPC Member Discounted Subscription)
Authors: Carlyn S. McCaffrey and Pam H. Schneider
American Arbitration Association’s Wills and Trusts Arbitration Rules (PDF file)
Creed or Code: The Calling of the Counselor in Advising Families (PDF file)
Reprinted with the permission of ACTEC Law Journal Spring, 2011
Author: Ronald D. Aucutt
Business Succession and IRC 303 Redemptions (PDF file)
Reprinted with the permission of Cannon Financial Institute
New Changes to Nevada’s Asset Protection Laws (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Kristen E. Simmons & Steven J. Oshins
Can a Charitable Lead Annuity Trust Own Life Insurance? (PDF file)
Reprinted with the Permission of WealthCounsel�
Author: Alan R. Jahde, J.D., LL.M
Portability: Its Limitations and Complexities (PDF file)
Reprinted with the permission of CCH, Estate Planning Review
Authors: Sanford J. Schlesinger J.D., and Martin R. Goodman, LLB.
I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner (PDF file)
Reprinted with the permission of Cannon Financial Institute
Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF file)
Author: Samuel A. Donaldson
State Death Tax Chart
Reprinted with the permission of McGuireWoods LLP
Revised September 22, 2011
The Future for Estate Planners
Presented by: The Futures Task Force of The National Association of Estate Planners & Councils (NAEPC)
November 16, 2011

2011 Journal Compilation

Recent Developments and Planning Pointers after Tax Reform Act of 2010

Current Developments (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Steve B. Akers
Thoughts About Planning in Uncertain Times (PDF file)
Author: Professor Jeffrey N. Pennell
Estate Planning in 2011 and 2012, Opening the Window of Opportunity (PDF file)
Adapted with permission from Daily Tax Report, ISSN 0092-6884, No. 13, January 13, 2011
Authors: Milfard B. Hatcher, Jr. & Edward F. Koran
Estate Planning Effects and Strategies Under the Tax Relief…Act of 2010 (PDF file)
Author: Steve B. Akers
Frank Berall’s Analysis of the Tax Reform Act of 2010 (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Frank Berall
Finally! A New Estate Tax Law…Now What?
Adapted from Leimberg Information Services Inc., December 22, 2010.
Author: Charles V. Douglas
Heckerling Institute on Estate Planning (2011)  (PDF)
Heckerling Musings
Author: Steve Akers
Roth IRA Planning in 2011 and 2012 (PDF)
Reprinted with the Permission of WealthCounsel®
Author: Robert S. Keebler, CPA®, MST, AEP® (Distinguished)

Outlook for Estate Planners

A Present (Prescient) Look at the Future of Every Day Estate Planning (PDF)
Author: Professor Jeffrey N. Pennell
Fourth Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel®
The Future of the Estate Planning Business (PDF file)
Author: John J. Scroggin
How to Thrive in the Under $5 million Dollar Market (PDF)
Reprinted with the Permission of WealthCounsel®
Author: Philip J. Kavesh, JD, LL.M. (Tax), ChFC, CFP®

Spousal Access Trusts, The Reciprocal Trust Doctrine & Gift Splitting

Can Husband Create Irrevocable Trust For the Benefit of His Wife and Vice Versa?(PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Marc Merric
Gift Splitting-A Boondoggle or a Bad Idea? and Gift Splitting Decision Tree (PDF file)
Author: Diana S.C. Zeydel

Preparing Heirs to Receive and Manage Their Inheritance

The Future of Estate Planning (PDF file)
Reprinted with the permission of Trusts & Estates, June, 2010 (NAEPC Member Discounted Subscription)
Authors: Vick Preisser & Roy Williams
Money & Influencing the Behavior of Emerging Adults (PDF file)
Author: Eileen Gallo, Ph.D. & Jon Gallo, J.D.

Insurance Planning

Nursing the Sick ILIT (PDF)
Reprinted with the permission of Trusts & Estates, December, 2010 (NAEPC Member Discounted Subscription)
Author: Kimberly E. Civins, J.D.
The Family Bank (PDF)
Reprinted with the Permission of WealthCounsel®
Authors: Robert J. Adler, J.D., Deborah A. Miner J.D., CLU, ChFC
Attention! Life Insurance Fiduciaries (PDF)
Reprinted with the permission of CCH, Estate Planning Review
Author: Ben G. Baldwin Jr.
Possibilities and Pitfalls With Captive Insurance Companies (PDF)
Reprinted with the permission of Estate Planning Journal, August 2011
Author: K. S. Bunting, J. S. Kirkpatrick, and K. S. Kurtz

Business Valuation & Transfer Discounts

Avoiding Common Mistakes in Buy-Sell Agreements (PDF)
Reprinted with the permission of Cannon Financial Institute
Business Valuation (PDF file)
Author: Carl Lloyd Sheeler
Analysis of Holman V. Commissioner and Fisher V. United States (PDF file)
Author: Steve B. Akers

Practical Uses and Issues Surrounding Trusts

Reducing Estate and Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation and Arbitration (PDF file)
Reprinted with the permission of ACTEC Law Journal Winter, 2010
Author: Jonathan G. Blattmachr
Putting Our Trust in Trusts (PDF file)
Reprinted with the permission of CCH, Journal of Practical Estate Planning
Authors: Charles V. Douglas & Susan P. Rounds
Transfers in Trust and Gift Tax Treatment (PDF file)
Reprinted with the permission from Tax Analysts Tax Notes, Vol. 129, No. 10, Dec, 6, 2010, ISSN 0270-5494 and Tax Analysts Tax Practice, Vol. 68, No. 11, Dec. 13, 2010, ISSN 1086-0088
Author: Doug H. Moy
Drafting Issues from a Fiduciary’s Perspective (PDF file)
Reprinted with the permission of Bessemer Trust Company, N.A. and ACTEC Journal 331
Authors: Benjamin H. Pruett
State Income Tax Issues With Trusts
An earlier version of this article was published in the BNA Tax Management Estates, Gifts & Trusts Journal (Sept. 2007). The article is reprinted with permission from Tax Management Inc., a BNA Company. For customer service call 1-800-223-7270 or e-mail tm@bna.com. For more information, visit BNA Tax Management’s website at www.bnatax.com.
Author: Charles A. Redd
A Practitioner-Friendly Guide to the Delaware Asset Protection Trust (PDF)
Adapted with permission from the September, 2007 issue of the Tax Management Estates, Gifts & Trusts Journal, and the Bureau of National Affairs.
Author: Richard W. Nenno and Jeffrey C. Wolken

Grantor Trusts & Beneficiary Defective Grantor Trusts

The BDIT
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Richard A. Oshins, Larry Brody, Katarinna McBride
Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF file)
Author: Samuel A. Donaldson
Beneficiary Defective Grantor Trust Private Letter Ruling (PDF file)
Authors: Jonathan G. Blattmachr and Diana S.C. Zeydel
Beneficiary Inheritor’s Defective Trust Outline and PowerPoint (PDF file)
Author: Richard A. Oshins