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Issue 40 – August, 2022

NAEPC Journal of Estate & Tax Planning

New! Download the entire issue as one PDF file for offline reading.

Foreword From the NAEPC President-Elect
John T. Midgett, JD, AEP®

Editor’s Note: Noticeable Changes Underway
Eido M. Walny, Atty, AEP®, EPLS


Transformational Charitable Gifts Through Collaboration (PDF)
An original and collaborative article from leaders in various disciplines about how advisors can aid clients and lead conversations about charity.
Authors: Jennifer Ashley, JD, CAP®, Paul Caspersen, CFP®, MS (Financial Planning & Taxation), AEP®, Elliot D. Dole, CFP®, MST, MBA, EA, AEP®, CAP®, Juan Ros, CFP®, CSPG, MBA, AEP®, CEPA, CVGA, & Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

Estate of Levine: Intergenerational Split Dollar and More (PDF)
A review and summary of lessons to be learned from a much-anticipated Tax Court ruling.
Author: Thomas F. Commito, JD, LL.M., CLU®, ChFC®, AEP® (Distinguished)

Planning Opportunities for Inherited IRAs (PDF)
An important reminder that clients should review their plans in light of the SECURE Act.
Authors: Kenneth A. Horowitz, CLU®, ChFC®, RICP®, Robert S. Keebler, CPA/PFS, MST, AEP® (Distinguished), CGMA®, and Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

Cryptocurrency 101 for Estate Planners (PDF)
A primer for estate planners on how to be aware and plan for clients’ cryptocurrency assets.
Author: Eido Walny, JD, AEP®, EPLS, and Abigail McGowan, JD

Advisor Collaboration and Intergenerational Split-Dollar Plans (PDF)
How a multi-disciplinary team of advisors can add value to a client.
Author: Charles L. Ratner, JD, CLU®, ChFC®, AEP® (Distinguished)

What is Legacy? (PDF)
A thought-provoking piece regarding a concept that can bring meaning and context to our daily lives as well as future generations.
Author: Clémence Scouten

A Boomer at the Crossroads of a Vintage Policy (PDF)
A hypothetical conversation that illustrates the importance and value of having difficult conversations with clients and advisors.
Reproduced courtesy of Trusts and Estates
Author: Charles L. Ratner, JD, CLU®, ChFC®, AEP® (Distinguished)

News Nook: A Compendium of Current Affairs

Bruce Steiner on Rev. Proc. 2022-32 (PDF)
Timely commentary regarding extended time for filing estate tax returns for portability without the need for a Private Letter Ruling.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Bruce D. Steiner, JD

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