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 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)