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 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)