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 29 – July, 2018

NAEPC Journal of Estate & Tax Planning

Editor’s Note: The SALT Work-Around:  Shaken Not Stirred
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®, TEP

Featured Complimentary Webinar

NAEPC Webinar – Longevity Changes Everything (Video)
Increasing longevity, the recent increase in the estate tax exemption, and other disruptive factors are changing the face of life insurance valuation.  Fiduciaries and financial professionals are demanding a more defensible determination of fair market value for estate and tax planning with senior clients. These issues are discussed in this intermediate level presentation, which originally aired January 2018.  Learn more about the Robert G. Alexander Webinar Series.

Accredited Estate Planner® Designee – Top Pick

Exploiting the New IRC 199A Pass-Thru Business Deduction Using the Magical 28.57% W-2 Formula and Additional Taxpayers (PDF)
A sweet treat! Learn the 28.57% formula and how it can maximize the benefits of IRC Section 199A. Additional taxpayers may prove to be the cherry on top.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished)

Features

Commentary on Bloomberg’s Computation of the Tax Burdens of 10 Highest Paid Global Athletes (PDF)
Jock Tax?  A revealing analysis of the tax burdens facing the 10 highest paid global athletes.
Author: Paul Sczudlo, JD, TEP

Estate of Cahill v. Commissioner, T.C. Memo. 2018-84 (June 18, 2018) (PDF)
Planners have been concerned that the Tax Court’s reasoning in Estate of Powell, applying §2036(a)(2) because the partners could unanimously agree to terminate the partnership, may be extended to other situations involving multi-party transactions in which the parties could agree to “undo” the deal. Just a little over a year later, Cahill has indeed applied that same reasoning in a different context.
Author: Steve Akers, JD, AEP® (Distinguished)

Tax Tribulations for American Royalty (PDF)
Three’s a crowd.  An examination of the potential tax twists in the happy-ever-after for the Duchess of Sussex when Uncle Sam is the uninvited guest.
Reproduced with permission. Published May 18, 2018. Copyright 2018 by The Bureau of National Affairs, Inc. (800-372-1033)
Author: Paul Sczudlo, JD, TEP

Clients and Cannabis:  Do Not Let An Estate Plan Go Up In Smoke (PDF)
An issue that more and more estate planners are dealing with – conflicts among state and federal law require special planning for the administration and distribution of trusts and estates that hold this asset.
Originally published in the May 2018 edition of Estate Planning, a Thomson Reuters publication. Reprinted by permission.
Author: Wendy S. Goffe, JD

Steve Oshins’ 4th Annual Non-Grantor Trust State Income Tax Chart (PDF)
Hot off the presses!  This cool tool hot links to the taxing statute, lists the tax rates and describes the conditions that give rise to taxation in each state.
Author: Steven J. Oshins, JD, AEP® (Distinguished) 

Steve Oshins’ 9th Annual DAPT State Rankings Chart (PDF)
Another cool tool in the series – Provides hot links to state statutes, the criteria and the weight attributed to each in determining the overall rank.
Author: Steven J. Oshins, JD, AEP® (Distinguished) 

DAPTs & Klabacka – At the Intersection of Estate Planning and Family Law (PDF)
DAPTs can be an important part of marital planning – a potential backstop to the uncertainty of pre- and post-marital agreements to bolster separate property status.  Also a critical topic for advisors to clients who are concerned about making transfers of a significant portion of their wealth into trust to take advantage of the high exemption amounts.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Sandra Glazier, Esq., Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD, & Alan Gassman, Esq.

Toni 1 Trust v. Wacker – Reports of the Death of DAPTs for Non-DAPT Residents is Exaggerated (PDF)
And never the twain shall meet – The authors provide an analysis of the impact of the recent Alaska Supreme Court decision pertaining to jurisdiction over disputes relating to the transfer of assets to an Alaska self-settled trust. The authors conclude that interpretations claiming that only residents of DAPT states can benefit from creditor protection are erroneous.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Jonathan Blattmachr, Esq., AEP® (Distinguished), Matthew Blattmachr, CFP, Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD & Alan Gassman, Esq.

Tax Cuts and Jobs Act: 529 Plans Expanded (PDF)
Great news for parents and grandparents – Qualified education expense has been expanded to include K-12.  Further, 529 plans can be rolled over to fund ABLE accounts through 2025.  Learn how these provisions work and use the handy links to compare and contrast specific plans offered by different states.
Author: Bronwyn L. Martin, MBA, ChFC®, CLU®, CRPC®, CFS®, CMFC®, AEP®, CLTC, LACP

Using Trust and Tax Solutions in Divorce Mediation (PDF)
This entertaining piece illustrates the use of trusts in divorce mediation, the use of specialized mediators, how to avoid gift tax traps and four basic trust types that lend themselves well to divorce mediation.
This article’s original format was published in the Oklahoma Bar Journal, Vol. 89, No 7 (March 2018), and content is used with permission from the Oklahoma Bar Association.
Authors: Gale Allison, JD, LLM (Taxation) and Vale Gonzalez

Private Placement Life Insurance Primer (PDF)
This piece offers a high-level overview of PPLI and outlines how ultra-affluent families are utilizing this strategy to minimize the impact of income taxes on investment returns.
Originally published in the May 8, 2018 online edition of Trusts & Estates. Reprinted by permission of WealthManagement.com.
Authors: Brian Gartner, Director, and Matthew Phillips, Principal, Winged Keel Group

News Nook: A Compendium of Current Affairs

The NAEPC Journal of Estate & Tax Planning Tax Update (PDF)
Author: Scott E. Swartz, JD, LL.M., AEP®

Tax Topics:  SALT, Portability and Basis Reporting Updates (PDF)
Author: Blanche Lark Christerson, JD, LL.M. (taxation)

Practical Planner Newsletter Jan-June 2018 (PDF)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)