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 23 – March, 2016

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

Note from the Editor: A Word About the Journal and the Masters Among Us
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®
List of Conferences
2016 Conferences on Estate, Financial Planning
Distance Learning Programs
Upcoming and on-demand professional education

Accredited Estate Planner® Designee – Top Pick

The Anatomy of the Perfect Modern Trust – Part 1 (PDF file)
The authors identify and examine methods to accomplish the 6 factors on the client “wish list”: Control; Use/Enjoyment; Flexibility; Creditor Protection; Tax Savings; and, Simplicity.
Reproduced courtesy of Thomson Reuters’ Estate Planning
Authors: Richard Oshins, JD, LL.M., MBA, AEP® (Distinguished) and Steven G. Siegel, LL.M.

Articles

The Anatomy of the Perfect Modern Trust – Part II (PDF file)
A continued analysis of the perfect vehicle for wealth shifting with a focus on the importance of wealth receipt planning, emphasizing the fact that this can be the more significant factor in the long run. Strategies to educate clients on the important protections inherent in receiving assets in trust are illuminated.
Reproduced courtesy of Estate Planning
Authors: Richard Oshins, JD, LL.M., MBA, AEP® (Distinguished) and Steven G. Siegel, LL.M.
Compilation Notes from Heckerling 2016 (PDF file)
All of Marty’s notes for the entire week!
Reproduced courtesy of Heckerling Institute and the University of Miami, and Leimberg Information Services, Inc. (LISI)
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
Estate Planning with Disregarded Entities (PDF file)
A thorough review and comparison of estate planning strategies that incorporate disregarded entities, which are conceptually similar to Income Tax Grantor Trusts. Includes illustrative cash flow modeling.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Richard Oshins, JD, LL.M., MBA, AEP® (Distinguished), and David A. Handler, JD, AEP® (Distinguished)
Guide to US Income Tax Residency for the Global Client – The International Quarterly (PDF file)
A good primer on US residency rules for income tax purposes
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Scott A. Bowman, JD, LL.M. and Marianne R. Kayan, JD, LL.M.
Heckerling Musings 2016 and Current Developments (PDF file)
Hot off the presses! Just released.
Reproduced courtesy of Heckerling Institute and the University of Miami
Author: Steve R. Akers, JD, AEP® (Distinguished)
Heckerling Review 2016 (PDF file)
A special treat – 101 page overview in outline form.
Reproduced courtesy of Heckerling Institute and the University of Miami, and Leimberg Information Services, Inc. (LISI)
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
High Performance Teaming & Professional Collaboration: A Multi-Disciplinary Approach to Estate Planning (PDF file)
With the world of estate planning becoming increasingly complex and inter-dependent, the authors delve into professional multi-disciplinary collaboration as a solution targeted to overcome the obstacles presented by this phenomenon. The NAEPC mission is to promote the inter-disciplinary approach to estate planning and the paper examines the when, the why, the how, and the rich benefits that can result for both clients and advisors. An added feature examines different advisor styles.
Our NAEPC collaboration whitepaper was authored by members of the NAEPC Multi-Disciplinary Teaming and Professional Collaboration Committee.
Primary Contribution Authors: Todd Fithian, CLWC®; Albert E. Gibbons, CLU®; ChFC®, AEP® (Distinguished); and, David W. Holaday, ChFC®, CAP®
Issues in Estate Planning and Divorce (PDF file)
A detailed discourse on the difficult planning and drafting issues with respect to divorce – from a discussion of marital rights, to negotiation of divorce and marital agreements, to proactive planning for clients and their heirs.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: John J. (“Jeff”) Scroggin, JD, LL.M., AEP® and Founding Editor of the NAEPC Journal of Estate & Tax Planning
3rd Annual Trust Decanting State Rankings Chart (PDF file)
This preeminent tool is now interactive and links to each statute.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
LISI Commentary on 3rd Annual Trust Decanting State Rankings Chart (PDF file)
Additional information on how the chart is compiled and tips on using it.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
2015 Financial and Estate Planning Advisory Board Issue of Estate Planning Review (PDF file)
©2015 CCH Incorporated and Its Affiliates
Along with moderator Sidney Kess, a formidable cast of Who’s Who in the Estate Planning Community was present at the August 19, 2015 Financial and Estate Planning Advisory Board meeting to discuss estate planning and drafting; the impact of state law on planning; insurance; retirement planning; dealing with aging clients and those with chronic illnesses; and, investments.
Reproduced courtesy of Estate Planning Review – The Journal
Authors: Ben G. Baldwin, Jr., MSFS, MSM, CLU®, ChFC®, CFP®, AEP® (Distinguished); Lyle K. Benson, Jr., CPA, PFS, CFP®; Carol Cantrell, JD, CPA; Charles D.“Skip” Fox IV, A.B., M.A., JD, AEP® (Distinguished); Robert S. Keebler, CPA, MST, DEP, AEP® (Distinguished); Stephen J. Krass, LL.B., LL.M.; Bernard A. Krooks, J.D., CPA, LLM (taxation), CELA, AEP® (Distinguished); , JD, LL.M., MBA, AEP® (Distinguished); Barbara J. Raasch, CPA, CFP®; Sanford J. Schlesinger, JD, AEP® (Distinguished); Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished); and, Lee J. Slavutin, MD, CLU®, AEP® (Distinguished).

News Nook: A Compendium of Current Affairs

The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 1Q 2016 (PDF file)
Author: Scott E. Swartz, JD, LL.M., AEP®
Practical Planner Newsletter July – December 2015  (PDF file)
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)