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 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)