Issue 31 – May, 2019 – NAEPC Journal of Estate & Tax Planning

NAEPC Webinars (See All):

Wednesday, May 1, 2024 at 12:00pm - 1:00pm ET - Complimentary Webinar Co-hosted with the National Association of Insurance and Financial Advisors - Maximizing Wealth: The Importance of Coordinating Financial Assets with the Estate Plan, Speaker(s): Mary Vandenack, JD, ACTEC, COLPM, CAP®, AEP® (Distinguished)

Wednesday, May 8, 2024 at 3:00pm - 4:00pm ET - Retirement Isn't Binary - Why Adaptive Based Retirement Income Planning Is Next, Speaker(s): Jamie P. Hopkins, JD, MBA, LL.M., CLU®, ChFC®, CFP®, RICP®

Issue 31 – May, 2019

NAEPC Journal of Estate & Tax Planning

Editor’s Note: The Gift That Keeps On Giving!
Leveraging The Increased Estate and Gift Exemption Amount
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®, TEP

Business Clients Succession Planning (Video)
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. Register for complimentary access to learn what components are needed to develop and manage a multidisciplinary team to adequately represent the client planning to exit their business.
Learn more about the Robert G. Alexander Webinar Series.
Presenter: Peter J. Merrick, FMA, CFP®, TEP, FCSI, DTM

Top Pick

Income Tax Planning Using Estate Planning Techniques (PDF)
A comprehensive overview on dual purpose planning strategies. Includes key diagrams and financial illustrations.
Author: Stacy Eastland JD, AEP® (Distinguished)

Features

Martin M. Shenkman’s Meeting Notes From Heckerling 2019 (PDF)
Don’t miss these golden nuggets covering each day of the conference!
Reproduced courtesy of Heckerling Institute on Estate Planning and the University of Miami, and Leimberg Information Services, Inc. (LISI)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

Heckerling Musings 2019 and Estate Planning Current Developments (PDF)
An annual compendium of estate planning developments from a leading thought leader.
Reproduced courtesy of Heckerling Institute on Estate Planning and the University of Miami
Author: Steve Akers, JD, AEP® (Distinguished)

Qualified Opportunity Zones (PDF)
What, where and how they are in the aftermath of the April release of IRS proposed regs.
Authors: Megan L. Jones, JD, LL.M. and Bradford S. Cohen, JD, LL.M.

Putting It On & Taking It Off: Managing Tax Basis Today (For Tomorrow) (PDF)
A must read: In the wake of the increased estate tax exemption amount and shift to income tax planning, basis planning is the new black.
Presented at the 44th Annual Notre Dame Tax & Estate Planning Institute. Reproduced with permission.
Author: Paul S. Lee, JD, LL.M., AEP® (Distinguished)

The Strange Case of Dr. Jekyll and Mr. Oshins: Nevada vs. Delaware Dynasty Trusts (PDF)
Whether you swing for Delaware or Nevada, you may benefit from reading this creative piece written from the perspective of a Nevada attorney. After walking through some significant statutory differences, Mr. Oshins calls a winner, but he describes how a change in the playbook may lead to a homerun for the runner-up.
Reproduced courtesy of The Ultimate Estate Planner
Author: Steven J. Oshins, JD, AEP® (Distinguished)

Planning For Diminished Capacity (PDF)
Authored by an AEP® and past NAEPC board member, the topic is timely and critical.
Previously printed in Private Wealth Magazine April 2019.
Author: Judith A. Saxe, JD, AEP®, CAP®

Estate Planning Risk Factors Listing (PDF)
Cool Tool! Checklist of risk factors to consider in our complex world of estate planning.
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

10th Annual Domestic Asset Protection Trust State Rankings Chart (PDF)
Understand the how and why behind the rankings. Link directly to statutes and review the weighted criteria.
Author: Steven J. Oshins, JD, AEP® (Distinguished)

News Nook: A Compendium of Current Affairs

Insights on the Newest Trends for Your Money (PDF)
Author: Bronwyn L. Martin, ChFC®, CLU®, MBA, CFS®, CRPC®, CMFC®, AEP®, CLTC, LACP

Tax Topics: Updated glossary of selected estate planning, income tax and retirement plan terms (PDF)
Author: Blanche Lark Christerson, JD, LL.M. (taxation)

Practical Planner Newsletter Jan-Mar 2019 (PDF)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

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

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