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 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)