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 27 – October, 2017

NAEPC Journal of Estate & Tax Planning

Editor’s Note: Forget “Must Love Dogs” – Go with “Must Love DSUE”
No dogs were injured in the writing of this note.
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®, TEP

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

Checklist: Annual Review (PDF file)
This cool tool provides a quick overview of the suggested areas to review with your estate planning clients each year.
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

Features

Crowdsource Funding to Help Victims of the Las Vegas Massacre (PDF file)
This just in! The issues surrounding crowdfunding are numerous and complex. In order to provide some on-the-spot technical guidance in an area with little law and less guidance, these “Masters Among Us” quickly developed this road map to motivate quick and compassionate action in the wake of this and other charitable causes you and your clients are considering.
Authors: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD, Bernard A. Krooks, Esq., and Jonathan G. Blattmachr, Esq.
A First Look at Congress’ Tax Reform Blueprint – What Advisors Need to Know Now to Better Inform Their Clients (PDF file)
This indispensible commentary not only explains the Unified Framework for Fixing our Broken Tax Code, but it goes much deeper and analyzes the potential issues and planning opportunities that may arise.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) and Jim Magner, JD, CLU®, ChFC®
Innovative Trust Designs Better Serve Inheritors (PDF file)
Why grant only three wishes when you can grant them all? Learn what is on every estate planning client’s “wish list” and which drafting provisions can accomplish these universal client aims.
Originally published in the June 2017 issue of Estate Planning. Reproduced with permission.
Authors: Richard Oshins, MBA, LL.M., AEP (Distinguished) and Paul Hood, Jr., JD, LL.M.
Planning in Uncertain Times – Part III (PDF file)
The final segment in the trilogy Planning in Uncertain Times continues the discussion of the cost of delaying planning by incorporating an illustration utilizing dynastic planning and life insurance.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Robert W. Finnegan, JD, CLU®
Balancing Collaboration With the Attorney-Client Privilege (PDF file)
Collaboration is frequently recognized as a best practice. The authors highlight the need to maintain confidentiality in this framework and examine the importance of striking a balance between increased collaboration and preserving the attorney-client privilege.
Originally published in the March 2017 issue of Trusts & Estates. Reprinted by permission.
Authors: Charles Douglas JD, CFP®, CAP®, AEP®, Judi Cunningham MA, FEA and Jennifer Devine Odom, JD
Complacency. Motivation. Retention. (PDF file)
Looking for ways to engage clients in the financial planning process? Understand the intrinsic and extrinsic motivational factors and techniques advisors can use to garner good results, client retention, and bonus – an increased probability of referrals.
Author: Bronwyn L. Martin, PhD, MBA, ChFC®, CLU®, AEP®, CRPC®, CFS®, CMFC®, CLTC®
High Performance Organizational Teams (PDF file)
As the world of estate planning becomes increasingly interdependent, and many of us strive to accomplish our client’s objectives through multi-disciplinary teaming, how can we structure teams that are truly high performing? Laying out the difference between ‘groups’ and ‘teams’ and identifying the markers of an actual team and the stumbling blocks to getting there, the authors provide a roadmap that leads to true TEAMWORK.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Nancy B. Rapoport, J.D. and Charlie Douglas J.D., CFP®, CAP®, AEP®
Reviewing a Life Insurance Policy: The Owner As Pilot (PDF file)
A practical spin on a lofty topic. A handy list of 10 questions to chart your course when reviewing a life insurance policy.
Reproduced courtesy of Ultimate Estate Planner
Author: Jason Oshins, MBA
Built-in Gain Tax Liability: Defend Yourselves! (PDF file)
There is a potential value reduction for Built-in Capital Gain Tax Liability (BIGL) for certain assets owned by an estate. This detailed and technical paper takes us through the history of the case law culminating in the Estate of Richmond, which supports a value reduction based on an assumed future liquidation date of the corporation’s assets. The author lays out the valuation and accounting principles inherent in calculating the deduction and argues against using future expectations as a basis for valuation.
Author: James Lisi, CVA, MBA
Proposed Regulations Under Code §2704 Finally Die (PDF file)
Find out if they actually pulled the plug. The autopsy results for the infamous Proposed Regs under 2704.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Keith Schiller, Esq.
Fees for Life Insurance Consulting? Why Would I Do That? (PDF file)
For our NAEPC Journal readers. A great question deserves a great answer. Learn about a novel phenomena in the insurance industry: Fee-based consulting.
Author: Bill Boersma, CLU®, LIC, AEP®

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 – September: “Unified Framework for Fixing Our Broken Tax Code” &August: Possible “Extenders” Bill if Tax Reform Doesn’t Pass (PDF file)
Author: Blanche Lark Christerson, JD, LL.M. (taxation)
Practical Planner Newsletter (PDF file)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD
NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)