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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Issue 14 – First Quarter, 2013

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
Estate & Tax Planning in 2013 and Beyond – The American Taxpayer Relief Act of 2012
Reprinted with the permission of WealthMangement.com, February 22, 2013
Author: Charles V. Douglas, JD, CFP®, AEP®
List of Conferences
2013 Conferences on Estate, Financial Planning

First Quarter Update

Heckerling Institute on Estate Planning (2013) (PDF)
Heckerling Musings
Author: Steve Akers, JD, AEP® (Distinguished)
State Death Tax Chart  (PDF file)
Reprinted with the permission of McGuireWoods LLP
Revised January 3, 2013
Marty Shenkman’s Commentary on the American Taxpayer Relief Act of 2012 (2013) (PDF file)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.); Newsletter #2046, January 7, 2013
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee
Taxes – American Taxpayer Relief Act (PDF file)
Reprinted with the permission of Cannon Financial Institute
The Most Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals (PDF file)
Author: Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished)
Portability – The Game Changer (PDF)
Reprinted with the permission of The American Bar Association
Author: The Estate and Gift Tax Committee of the Income and Transfer Tax Planning Group of the Real Property Trust & Estate Law
Planning Implications of the American Taxpayer Relief Act of 2012 ( PDF file)
Reprinted with the permission of the AICPA
Author: Robert S. Keebler, CPA, MST, AEP® (Distinguished)
The 6th Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel® and Trusts & Estates
Marty Shenkman – 2012 Gift and Trust Follow-Up (PDF file)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.); Newsletter #2064, February 14, 2013
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee
2013 Key Numbers (PDF file)
Author: Duane E. Lee, II, CFP®, AIFA CWS®, CTFA®,
Reprinted with the permission of Cannon Financial Institute

2011-12 Journal Compilation

Recent Developments and Planning Pointers after Tax Reform Act of 2010

Unlocking Your Donors’ Non-Cash Treasure Chests (PDF file)
Presented at the National Conference on Philanthropic Planning in New Orleans, LA on October 4, 2012.
Author: Richard M. Horwood, JD, LL.M. (taxation), LL.B.
Gift Planning Isn’t Only for the Super Wealthy (PDF file)
Reprinted with the permission of Estate Planning Review – The Journal, 2012.
Authors: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee and Andrew Wolfe
The 3.8 Percent Medicare Surtax….Explained ( PDF file)
Reprinted with the permission of the AICPA
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished), Michael E. Kitces, MSFS, MTAX, CFP®, and Daniel S. Rubin, JD, LL.M.
Planning For Same-Sex Couples (PDF file)
Author: Caryn B. Keppler, Esq., EPLS, AEP®
The Election is Over-Now What? (PDF file)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.); Newsletter #2027, November 12, 2012
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished) and Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee
Cutting Edge Estate Planning Ideas—What Have I Learned From My Colleagues?(PDF file)
Author: Diana S.C. Zeydel, JD, LL.M.
Pitfalls in International Estate Planning- Potpourri of Topics and Problem Areas(PDF file)
Author: Leigh-Alexandra Basha
Estate Planning Issues With Intra-Family Loans and Notes (PDF)
Author: Steve Akers, JD, AEP® (Distinguished)
Planning in 2012 for Clients with Shorter Life Expectancies (PDF file)
Reprinted with the permission of Leimberg Information Services Estate Planning Newsletter #1967, May 29, 2012
Author: John J. Scroggin, AEP®, JD, LLM
Adaptable Wealth Transfer Planning Strategies (PDF file)
Reprinted with the permission of CCH Incorporated, CCH Estate Planning Review, April 2012
Author: Charles Douglas, JD, CFP®, AEP®
IRS Issues Long-awaited Portability Guidance (PDF file)
Reprinted with the permission of WealthMangement.com
Author: Sharron L. Klein
Planning Ideas-Retirement Distributions for Spouse (PDF file)
Reprinted with the permission of Cannon Financial Institute
Best Planning Ideas for 2012 ( PDF file)
Reprinted with the permission of the AICPA
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished), Michael E. Kitces, MSFS, MTAX, CFP®, and Daniel S. Rubin, JD, LL.M.
ACTEC State Death Tax Chart (PDF file)
Reprinted with the permission of ACTEC
Author: Charles Fox, IV, A.B., M.A., JD, AEP® (Distinguished)
Heckerling Institute on Estate Planning (2012) (PDF)
Heckerling Musings
Author: Steve Akers, JD, AEP® (Distinguished)
Efficient Use of the $5 million Temporary Gift and GST TAX Redux (PDF file)
Reprinted with the permission of The Alaska Trust Company January, 2011
Authors: Douglas J. Blattmachr & Jonathan G. Blattmachr, Esq., AEP® (Distinguished)
Top 10 Things to Know About Capital Gains and Losses (PDF file)
Internal Revenue Service February 22, 2012
The Generation-skipping Transfer Tax (PDF file)
Reprinted with the permission of Trusts & Estates, February, 2011 (NAEPC Member Discounted Subscription)
Authors: Carlyn S. McCaffrey, LL.B., LL.M., AEP® (Distinguished) and Pam H. Schneider, JD, AEP® (Distinguished)
ACTEC 2011 Fall Meeting Musings (PDF file)
Author: Steve B. Akers, JD, AEP® (Distinguished)
Portability: Its Limitations and Complexities (PDF file)
Reprinted with the permission of CCH, Estate Planning Review
Authors: Sanford J. Schlesinger, JD, AEP® (Distinguished) and Martin R. Goodman, LL.B.
State Death Tax Chart
Reprinted with the permission of McGuireWoods LLP
Revised September 22, 2011
Incorporating Philanthropy into the Estate Planning Process (PDF file)
Reprinted with the permission of Strategic Philanthropy, Ltd.
Author: Mollie Bunis
Current Developments (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Steve B. Akers, JD, AEP® (Distinguished)
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: Milford B. Hatcher, Jr., JD & Edward F. Koran
Estate Planning Effects and Strategies Under the Tax Relief…Act of 2010 (PDF file)
Author: Steve B. Akers, JD, AEP® (Distinguished)
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, Atty, AEP®, LL.M.
Finally! A New Estate Tax Law…Now What?
Adapted from Leimberg Information Services Inc., December 22, 2010.
Author: Charles V. Douglas, JD, CFP®, AEP®
Heckerling Institute on Estate Planning (2011)  (PDF)
Heckerling Musings
Author: Steve Akers, JD, AEP® (Distinguished)
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

Looking Back and Looking Ahead:–Preparing Your Practice for the Future (PDF file)
Reprinted with the permission of ACTEC
Author: Jonathan G. Blattmachr, Esq., AEP® (Distinguished)
Fifth Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel® and Trusts & Estates
The Future for Estate Planners
Presented by: The Futures Task Force of The National Association of Estate Planners & Councils (NAEPC)
November 16, 2011
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, AEP®, JD, LLM
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, JD, LL.M.

Preparing Heirs to Receive and Manage Their Inheritance

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, JD, AEP® (Distinguished)
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, JD

Insurance Planning

Planning Ideas-Premium Financing (PDF file)
Reprinted with the permission of Cannon Financial Institute
Trustee Administration of Life Insurance (PDF file)
Reprinted with the permission of ACTEC
Authors: Kathryn A. Ballsun, Patrick J. Collins, and Dieter Jurkat
IRS Blesses Substitution of Assets In ILITS (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc. December, 2011
Author: Steve Leimberg, JD, AEP® (Distinguished)
Nursing the Sick ILIT (PDF)
Reprinted with the permission of Trusts & Estates, December, 2010 (NAEPC Member Discounted Subscription)
Author: Kimberly E. Civins, JD
The Family Bank (PDF)
Reprinted with the Permission of WealthCounsel®
Authors: Robert J. Adler, JD, Deborah A. Miner JD, CLU®, ChFC®r
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

Warding Off Analysis Paralysis (Business Succession Planning) (PDF file)
Reprinted with the permission of SRR Journal
Authors: David Thayne Liebell and Daniel L. Daniels, JD
Limited Liability Companies, Life Insurance, and Business Succession Development Planning (PDF file)
Reprinted with the permission of WealthCounsel®
Author: Randall H. Borkus, Esq.
Warning! The Service Believes S Corporations are Undervalued (PDF file)
Reprinted with the permission of STOUT/RISIUS/ROSS
Author: Daniel R. Van Vleet
Business Succession and IRC 303 Redemptions (PDF file)
Reprinted with the permission of Cannon Financial Institute
I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner (PDF file)
Reprinted with the permission of Cannon Financial Institute
Avoiding Common Mistakes in Buy-Sell Agreements (PDF)
Reprinted with the permission of Cannon Financial Institute
Analysis of Holman V. Commissioner and Fisher V. United States (PDF file)
Author: Steve B. Akers, JD, AEP® (Distinguished)

Practical Uses and Issues Surrounding Trusts

Trust Situs Selection—Tax Havens or Illusory Strategy? (PDF file)
Reprinted with the permission of WealthCounsel®
Authors: Timothy W. Holt, Esq. and Melvin R. Hedin, Esq.
Planning For Beneficiaries With Special Needs (PDF file)
Author: Kristen M. Lewis
Holding Family Business Interests In Trust (PDF file)
Reprinted with the permission of Trusts & Estates, March, 2012 (NAEPC Member Discounted Subscription)
Authors: David Thayne Liebell, Daniel L. Daniels, JD, and Paulina Mejia
Nontax Fundamentals in Trust Planning (PDF file)
Author: Dennis C. Reardon, JD, LLM, CLU, ChFC
Published in the January 2012 issue of the Journal of Financial Service Professionals, a publication of the Society of Financial Service Professionals
Riding Out the Storm: Asset Protection (PDF file)
Reprinted with the permission of Trusts & Estates, January, 2012 (NAEPC Member Discounted Subscription)
Author: Gideon Rothschild, JD, CPA, AEP® (Distinguished)
ACTEC Comparison of the Domestic Asset Protection Trust Statues (PDF file)
Reprinted with the permission of ACTEC
Author: David G. Shaftel
What it Means to Be a Trustee: A Guide for Clients (PDF file)
Reprinted with the permission of ACTEC
Author: Fiduciary Matters Subcommittee of the ACTEC Practice Committee
Decanting: Eliminating Trust Sediment (PDF file)
Reprinted with the permission of CCH, Estate Planning Review February, 2012
Authors: Sanford J. Schlesinger, JD, AEP® (Distinguished) and Martin R. Goodman, LL.B.
The Case Against The Trust Protector (PDF file)
Reprinted with the permission of ACTEC Law Journal Summer, 2011
Author: Alexander A. Bove, Jr., JD, LL.M., Solicitor, England & Wales, AEP®
Which Situs Is Best? (PDF file)
Reprinted with the permission of Trusts & Estates, January, 2010 (NAEPC Member Discounted Subscription)
Authors: Daniel G. Worthington & Marc Merric
Ins and Outs of Trusts (PDF file)
Author Gary B. Garland, JD,CELA
Reprinted with the permission of WealthCounsel®
Delegated vs. Directed Trusts (PDF file)
Reprinted with the permission of Trusts & Estates, July, 2006 (NAEPC Member Discounted Subscription)
Authors: Al W. King, JD, LL.M., AEP® (Distinguished) & Pierce McDowell, III, Esq.
Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection (PDF file)
Author: Richard W. Nenno, JD, AEP® (Distinguished)
New Changes to Nevada’s Asset Protection Laws (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Kristen E. Simmons, JD & Steven J. Oshins, JD, AEP® (Distinguished)
Can a Charitable Lead Annuity Trust Own Life Insurance? (PDF file)
Reprinted with the Permission of WealthCounsel®
Author: Alan R. Jahde, JD, LL.M.
American Arbitration Association’s Wills and Trusts Arbitration Rules (PDF file)
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, JD, CFP®, AEP® & 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, JD, AEP® (Distinguished) and Jeffrey C. Wolken

Grantor Trusts & Beneficiary Defective Grantor Trusts

Planning Ideas-Asset Protection (PDF file)
Reprinted with the permission of Cannon Financial Institute
The BDIT
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Richard A. Oshins, JD, AEP® (Distinguished), Lawrence Brody, JD, LL.M., AEP® (Distinguished), Katarinna McBride
Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF file)
Author: Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished)
Beneficiary Defective Grantor Trust Private Letter Ruling (PDF file)
Authors: Jonathan G. Blattmachr and Diana S.C. Zeydel, JD, LL.M.
Beneficiary Inheritor’s Defective Trust Outline and PowerPoint (PDF file)
Author: Richard A. Oshins, JD, AEP® (Distinguished)