NAEPC Webinars:

Wednesday, August 12, 2020 at 3:00pm - 4:00pm ET - Creative Ways to Fund Business Owner Retirement

Source: The Robert G. Alexander Webinar Series

ERead more

Every Business Owner leaves their businesses whether voluntarily or involuntarily.  Consideration in the positioning and use of life insurance prior to the exit can mean a huge difference in ultimate retirement cash flow for the Business Owner.  This intermediate presentation will provide valuable food for thought for the professional who has business owner clients.

Vincent M. D’Addona MSFS, CLU®, ChFC®, RICP®, CExP®, AEP® (Distinguished) is an advisor at Strategies for Wealth with 41 years of experience providing services in three core areas: Estate Planning, Exit Planning for the owners of closely held businesses and Investment Coaching.  Vince has served as workshop sub-committee chair for the AALU 2010 annual meeting, in addition to being a featured speaker in 2005.  Vince is a Life and Qualifying member of MDRT, Court of the Table for 31 years and Top of the Table for 17 years and has spoken at the MDRT National Meeting.  Vince is a member of the Forum400, Financial Planning Association, the National Association of Insurance and Financial Advisors, and the National Association of Estate Planning Councils.  He has served as president of the New York City Chapter of the Society of Financial Services Professionals, and on the boards of the New York City Association of Insurance and Financial Advisors and the New York Estate Planning Council.

 

REGISTER HERE for the individual program. To purchase the 2020 webinar series, please click HERE.

Wednesday, September 9, 2020 at 3:00pm - 4:00pm ET - Zen and the Art of Trust Modification

Source: The Robert G. Alexander Webinar Series

SRead more

Step back from the mind-numbing distinctions and details of particular decanting and nonjudicial modification statutes to focus on the universal issues that should be addressed when taking a trust into the shop and the nuts and bolts of getting your trust on the road again.

Susan T. Bart is a partner in the Private Clients, Trusts & Estates Group of the Chicago office of Schiff Hardin LLP. She is a Fellow of The American College of Trust and Estate Counsel (ACTEC) and Chair of its Estate and Gift Tax Committee. She was the Reporter for the Uniform Law Commission Trust Decanting Act.

REGISTER HERE for the individual program. To purchase the 2020 webinar series, please click HERE.

Wednesday, October 14, 2020 at 3:00pm - 4:00pm ET - International Planning

Source: The Robert G. Alexander Webinar Series

DRead more

Detailed information regarding this presentation will be posted soon.

REGISTER HERE for the individual program. To purchase the 2020 webinar series, please click HERE.

Wednesday, December 9, 2020 at 3:00pm - 4:00pm ET - TBD

Source: The Robert G. Alexander Webinar Series

DRead more

Detailed information regarding this presentation will be posted soon.

REGISTER HERE for the individual program. To purchase the 2020 webinar series, please click HERE.

Issue 28 – April, 2018

NAEPC Journal of Estate & Tax Planning

Editor’s Note: Slightly Withered Estate Exemption Amount Released, But Estate Planning Remains an Evergreen Opportunity
Author: Susan P. Rounds, JD, CPA, LL.M. (taxation), AEP®, TEP

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

How The Tax Cuts and Jobs Act Might Change Estate Planning (PDF file)
Learn how to take advantage of new opportunities and avoid potential traps created by the TCJA and why it is important to revisit all existing planning!
Published with permission, The CPA Journal, the Voice of the Profession, January, 2018.
Author: Martin M. Shenkman, CPA, MBA, JD, PFS, AEP® (Distinguished)

Features

Heckerling Musings 2018 and Estate Planning Current Developments (PDF file)
130+ pages of wisdom from the Zen Master!
Reproduced courtesy of Heckerling Institute on Estate Planning and the University of Miami
Author: Steve Akers, JD, AEP® (Distinguished)
Marty Shenkman Meeting Notes from Heckerling: Day 1Day 2Day 3Day 4(PDF file)
Marty’s time honored compendium of notes from the Heckerling Institute on Estate Planning sessions.
Reproduced courtesy of Heckerling Institute on Estate Planning and the University of Miami, and Leimberg Information Services, Inc. (LISI)
Authors: Martin M. Shenkman, CPA, MBA, PFS, JD, AEP® (Distinguished), JD and Jonathan Blattmachr, Esq., AEP® (Distinguished)
Summary of Selected Considerations After the 2017 Tax Act (PDF file)
Relevant to estate planning practitioners as well as tax and financial advisors, key planning opportunities resulting from the new tax legislation are examined.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Martin M. Shenkman, CPA, MBA, PFS, JD, AEP® (Distinguished) and Jonathan G. Blattmachr, Esq. AEP® (Distinguished)
An Analysis of Proposals Using Life Insurance: What Works, What May Not Be as Effective as Promoted, And What Does Not Work (PDF file)
Everything you ever wanted to know about life insurance but were afraid to ask! Authored by a NAEPC board member and AEP®, this significant article guides us through the different insurance types and structures currently available and takes us behind the curtain to provide a means to measure and compare the illustrations and underlying assumptions behind policy projections.
Reproduced with permission from the Tax Management Estates, Gifts, and Trusts Journal, 43 Estates Gifts And Trusts Journal 123, 3/8/18. Copyright, 2018 by The Bureau of National Affairs, Inc.
Author: Lawrence J. Macklin, Esq., CPA, AEP®
Who Is Your Client When Everyone Is Your Client? Ethical Dilemmas for Estate and Business Planners In Representing Family Members (PDF file)
Failure to observe the rules that govern attorney behavior in identifying and resolving conflicts can have a devastating effect on the estate plan or administration. Attorneys must follow the rules and other client advisors should understand them as well.
Presented to the Chicago Estate Planning Council
Author: Janet Rae Montgomery, JD
Impact of Tax Reform on Choice of Entity (PDF file)
The recent tax reform legislation has significantly changed how many businesses and their tax advisors approach the choice of entity decision. Pass-thrus may no longer be the default as C corps may now provide more attractive benefits for many businesses.
Author: Timothy C. Smith, JD
How to Utilize a Sophisticated Medical Risk Model in Estate Planning (PDF file)
Learn how an innovative quadrant risk management model recently proffered in the medical field can be adapted to create a parallel track for estate planning advisors to follow with respect to: 1) discovery risk; 2) client risk; 3) institutional risk; and, 4) advisor risk. As each category of inherent risk is reduced, the likelihood of an improved outcome for the service beneficiary is increased.
Reprinted with permission from Medical Economics, a copyrighted publication of UBM, LLC
Authors: Albert E. Gibbons, CLU®, ChFC®, AEP® (Distinguished) and Robert Uzzo MD, FACS
How Did Nonprofits Fare In Tax Reform? (PDF file)
A quick but thorough guide on what you need to know about the changes that will impact charitable giving and nonprofits.
Reprinted with permission of Tax Law360
Authors: Alexander Reid, JD and Kimberly Eney, JD
Tax Reform and Real Estate: Impact of the Tax Cuts and Jobs Act on Real Estate(PDF file)
Detailed descriptions and astute observations pertaining to provisions in the TCJA expected to impact the real estate industry.
© PwC. Not for further distribution without the prior written permission of PwC
Author: PwC Asset and Wealth Management Tax Services

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 – The Bipartisan Budget Act of 2018 (PDF file)
Author: Blanche Lark Christerson, JD, LL.M. (taxation)
Practical Planner Newsletter (PDF file)
Author: Martin M. Shenkman, CPA, MBA, PFS, JD, AEP® (Distinguished)
NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)