NAEPC Webinars:

Wednesday, December 9, 2020 at 3:00pm - 4:00pm ET - Virtual Shift: How to Work Online with Meetings, Webinars and More

Source: The Robert G. Alexander Webinar Series

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In order to help Business Advisors, Dean DeLisle has assembled this informative webinar to show you the best practices to help stay connected and engaged with your teams and audiences going forward. We are in a new virtual world and now need to adjust our business and work practices. Dean will show you techniques using examples from Zoom, GotoWebinar, Microsoft Teams, and other collaborative software. In this period of adjustment, it is essential not only to learn to how to work remotely, but also stay connected with each other. We will show methods relating to meetings, webinars, building and sharing content and even having some fun in the process.  This will be the new normal for a while, and in these times, we must stay connected and help each other to adjust. Many of our clients are experiencing an increase in business services by making a few simple modifications and learning some new technology.

As Founder and CEO of Forward Progress, Dean leads his core team to provide digital thought leadership marketing solutions, serving over 2,000 corporate clients over the past 15 years. In 2012 Dean created and released a Social Influencer Development Platform known as Social Jack. Dean is host of his own Podcast, Influence Factory, where he enjoys exclusive interviews with leading business influencers. His recent book, FIRST, The Street Guide to Digital Business Influence gives the reader proven essential steps and tools to develop thought leadership and recognition in their industry.

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

Issue 35 – September, 2020

NAEPC Journal of Estate & Tax Planning

Editor’s Note: Estate Planning for 2020 and Beyond
Strategies and Techniques to Capture Change and Use it to Your Advantage
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®, TEP

Complimentary Education: 57th Annual NAEPC Advanced Estate Planning Strategies Virtual Conference
This issue we are pleased to provide our readers with complimentary access to the November 10, 2020, Advanced Estate Planning Strategies Virtual Conference. Join us from 11:30 am ET – 5:00 pm ET to hear from NAEPC Estate Planning Hall of Fame® Members Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished), Richard M. Weber, MBA, CLU®, AEP® (Distinguished), and Natalie B. Choate, Esq., AEP® (Distinguished). Learn more and register at

Top Pick

The Biden Estate Tax Cliff: Gifting Like it’s 2012 All Over Again (PDF)
As we get closer to the November election, more and more wealthy people will continue to hedge by making the gifts that they should have been making all along.
Reproduced courtesy of The Ultimate Estate Planner, Inc.
Author: Steven J. Oshins, JD, AEP® (Distinguished)


Note Sale to Grantor Trusts Before the 2020 Election (PDF)
The Biden 2-Step for Wealthy Families: Timing is Everything!
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Alan S. Gassman, JD, LL.M. (taxation), AEP®; Jerome M. Hesch, JD, AEP® (Distinguished); and, Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished)

Facing Change: Current Tax and Estate Planning Ideas (PDF)
Chock full of planning ideas covering 10 different areas, plus details on the Biden tax proposals.
Authors: Megan L. Jones, JD, LL.M., TEP and Paul Sczudlo, JD, TEP

Time Running Out on Year End Planning (PDF)
Practice Tool! A pressing message to clients: It takes time to establish strategies and structures designed to save estate taxes.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Barry A. Nelson, JD, LL.M.

Delaware Tax Trap Opens Door to Higher Basis for Trust Assets (and Avoids GST Tax Problems with Non-exempt Indirect Skip Trusts) (PDF)
Updated especially for the Journal! Now more than ever, intentionally causing assets held in an irrevocable trust to be included in the estate of a decedent with a taxable estate below the exemption may be a wise strategy. Learn how to spring the trap and capture a basis step-up!
Reproduced courtesy of Thomson Reuters
Author: Les Raatz, JD

Estate Planning for Vacation Homes (PDF)
7.4 million Americans own a second home. Chances are your clients need guidance on structuring a plan to pass their vacation home to the next generation.
Reproduced courtesy of
Authors: Bronwyn L. Martin, ChFC®, CLU®, MBA, CFS®, CRPC®, CMFC®, AEP®, CLTC, LACP; and, Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished)

6th Annual Non-Grantor Trust State Income Tax Chart (PDF)
Created by an eminent member of the NAEPC Estate Planning Hall of Fame®, this annual gem provides an explanation of the conditions under which each state will tax a non-grantor trust with links to state statutes.
Author: Steven J. Oshins, JD, AEP® (Distinguished)

Post-2020 Tax Policy Possibilities (PDF)
What a Biden presidency and Democratic Senate could mean for the course of tax policy.
Reproduced courtesy of Ernst & Young
Authors: Washington Council Ernst & Young

IRS Loses Tax Court Fight Over Private Stock Donation; Donors and Charities Beware (PDF)
The “all events” test is key to planning a charitable donation of appreciated stock. Citing Palmer, the Tax Court rejects the IRS position that, based on the policy of the charitable recipient, there was a pre-arranged plan for the redemption of donated stock.
Authors: Andrew M. Grumet, JD, LL.M. and Christina N. Cahill, JD

News Nook: A Compendium of Current Affairs

Life Insurance as a Charitable Donation: To Gift or Not to Gift? (PDF)
An insightful overview on including charitable giving in your estate plan using life insurance.
Authors: Bronwyn L. Martin, ChFC®, CLU®, MBA, CFS®, CRPC®, CMFC®, AEP®, CLTC, LACP; and, Eido M. Walny, JD, AEP®, EPLS

A Few Dollars the IRS Won’t Get (PDF)
A fun, firsthand account concerning Ettore De Grazia, an Arizona artist who protested taxes by burning paintings he valued at $1.5 million.
Author: Ira S. Feldman, CPA, AEP®

Emergency Remote Notarization and Witnessing Orders by State (PDF)
Updated! Practice Tool providing information on emergency Executive Orders by state.
Reproduced courtesy of ACTEC
Authors: Lauren J. Wolven, JD, and Erin M. Mayer, JD

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