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 26 – May, 2017

NAEPC Journal of Estate & Tax Planning

Editor’s Note: The Future is Now – And We Have Proof!
Reproduced courtesy of ABA Journal and Max Licht www.maxlicht.com.
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®, TEP

Accredited Estate Planner® Designee – Top Pick (See previous top picks)

2017 Heckerling Institute of Estate Planning Highlights (PDF file)
Marty’s amazing PowerPoint hits the high points of Planning in Light of Repeal and Recent Developments, including Preferred Partnership Planning, Life Insurance, GRATs, Drafting Points, 2704 and many other critical categories.
Reproduced courtesy of Heckerling Institute and the University of Miami, and Leimberg Information Services, Inc. (LISI)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

Features

Marty Shenkman Meeting Notes from Heckerling Days 1-5 (PDF file)
Marty’s Time Honored Compendium of Notes from the Heckerling Sessions.
Reproduced courtesy of Heckerling Institute and the University of Miami, and Leimberg Information Services, Inc. (LISI)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD
Estate Planning Current Developments and Hot Topics (PDF file)
Hot off the presses! The legendary piece from legendary master.
Reproduced courtesy of Heckerling Institute and the University of Miami
Author: Steve Akers, JD, AEP® (Distinguished)
How to Deal With Repeal (PDF file)
The author discusses the prospective landscape if repeal of the estate tax were to become reality. Planning strategies that provide flexibility, control and wealth protection are highlighted and analyzed in light of this new possibility.
Originally published in the March 2017 issue of Trusts & Estates. Reproduced with permission.
Author: Todd A. Flubacher, JD, AEP®
The Estate Tax at 100 (PDF file)
A lively discussion of the century old roots leading to the current U.S. estate tax with a detailed history of the milestones reached over the last 100 years.
Originally published in the August 2016 edition of Estate Planning Review-The Journal. Reprinted by permission.
Author: Blanche Lark Christerson, JD, LL.M. (taxation)
The Renaissance of Single-Stock Concentration Risk Management (PDF file)
Need to overcome a tax hurdle before realizing gains or mitigating a concentration risk? See this analysis of 3 nontraditional tools: Exchange Funds and Stock Protection Funds, useful for tax-efficient diversification over time, and Tax-Optimized Equity Strategies to facilitate retention while protecting unrealized gains.  Provides a solid foundation and clear examples.
Written for the NAEPC Journal.
Authors: Thomas Boczar, Esq. LL.M., CPWA®, CFA, and Elizabeth Ostrander, CFA
Income Tax Planning and Estate Planning for Negative Capital Accounts: The Entity Freeze Solution (PDF file)
Haunted by phantom gain? Need a ghostbuster? This examination describes how the strategy is applied under the partnership allocation rules to obtain a step-up at death for low basis assets with liabilities in excess of basis. Also see Professor Hesch’s associated presentation below.
Reproduced courtesy of Bloomberg BNA
Authors: Steve Breitstone, Esq., and Jerome M. Hesch, JD, AEP® (Distinguished)
Income Tax Planning for Negative Capital Account Real Estate: Dealing with Phantom Gain (PDF file)
As Professor Hesch likes to remind us, income tax planning is critical and even more so now in light of possible estate tax repeal. Practical examples on dealing with phantom gain for negative capital account real estate were outlined and explained in the March edition of the NAEPC Robert G. Alexander Webinar Series. The presentation is attached here and see the associated article above.
Author: Jerome M. Hesch, JD, AEP® (Distinguished)
20th Anniversary of Domestic Asset Protection Trusts (PDF file)
With 17 states having enacted DAPT statues, it is important for planners to understand this strategy and know something about its history. The distinguished author states his case on where things stand today.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
The Asset Protection Planning Continuum – Practical Steps for Estate Planning Lawyers and Other Professionals (PDF file)
Lays out a road map to guide clients through the landscape of asset protection planning – from insurance solutions to more complicated asset protection trusts funded with tiered entities. Destination: an appropriate solution based on the client’s circumstances and budget.
© 2017. Published in The RPTE eReport March 2017, by the American Bar Association. Reproduced with permission.
Authors: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD and Alan S. Gassman, JD, LL.M., AEP®
Hot Valuation Issues in Estate Planning (PDF file)
From the 3 approaches to measuring value, to key factors when working with appraisers, our noted speaker for the April edition of the NAEPC Robert G. Alexander Webinar Series delved into all aspects of valuation, a key driver in the success of many sophisticated estate planning strategies. See the attached presentation created by the past president of the Atlanta Estate Planning Council.
Author: David P. Adams, III, CPA, ABV, ASA
Planning in Uncertain Times – Part I and Part II (PDF file)
Part I lays out the current legislative landscape as it pertains to potential estate tax repeal and highlights possible outcomes including the likelihood of “permanence”. Part II models the financial cost of delaying planning based on those repeal scenarios as measured by the amount of wealth ultimately transferred to family.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Robert W. Finnegan, JD, CLU®

News Nook: A Compendium of Current Affairs

The NAEPC Journal of Estate & Tax Planning Tax Update (PDF file)
Author: Scott E. Swartz, JD, LL.M., AEP®
Tax Topics – NEW ADDITION! (PDF file)
Author: Blanche Lark Christerson, JD, LL.M. (taxation)
Practical Planner Newsletter 1st QTR 2017 (PDF file)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD
NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)