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Issues Archive
Issue 49 – October, 2026
Editor-in-Chief Note
Council Corner
Sponsorship Income: The Transformational Strategy That Elevates (and Complicates) Estate Planning Councils
Features
How a Young Donor’s CRUT Keeps Paying After an Early Death
Breaking the Myth About When to Claim Social Security Benefits
The Estate Plan Is Signed. The Client Is Not Moving.
“Rainy Day” Savings and the Long-Term Care Storm
Deep Roots: Estate Planning for a Working Family Forest
Why Smart Clients Procrastinate on Estate Planning and Trust Funding
Planning Solutions for Unwinding Your Concentrated Stock
Using Charitable Remainder Trusts to Minimize Tax Exposure in the Greatest Intergenerational Wealth Shift
Due Diligence for Pooled Trusts
Red Lights: Items that Estate Professionals Should Watch for in Oil, Gas, and Mineral Interests
Critical Tax Implications for Estate Planning With Unmarried Couples
Suitability, Best Interest and Fiduciary Duty: The Standards Differences That Need to be Understood
Living Fully, Planning Thoughtfully: Moving Beyond the Technical in End-of-Life Conversations
Financial and Estate Planning for People with Alzheimer’s Disease: 2026 Updates
When Farmland Is the Fortune: A Framework for Advisors
From Fort Sumter to Modern Planning: The Early Evolution of Life Insurance
Issue 48 – May, 2026
Regular Columns and Reports
Editor-in-Chief Note
Features
AI and Estate Planning: Communication Tools for Family Governance
Psychological Risk in Complex Estate Planning: The Judgment No One Considers
Conflicts of Interest Impact on AEP® Teams
The Power of 1031 Exchanges: A Real Estate Strategy for Investors
A Novel Twist on the Charitable Remainder Unitrust Rolling Contributions, Income Control, and the CRT-Owned LLC
Basis Management Through Reciprocal Spousal Powers of Appointment
Tax and Planning Considerations for Private Placement Insurance
Conservation Easements in Modern Estate Planning
Planning for Aging and Chronic Illness
Helping Veteran Families Navigate Burial Benefits and Plan Ahead
News Nook: A Compendium of Current Affairs
NAEPC Monthly Technical Newsletter
Issue 47 – October, 2025
Regular Columns and Reports
Editor-in-Chief Note
Features
The Future Practice of Estate Planning: Gamification of Data Gathering
Three Estate Planning Pictures Worth Thousands of Words
IRS Continues to Attack Trust Modifications: Revisiting CCA 202352018 Following McDougall v. Commissioner
Why Older Attorneys Without Adequate Retirement Savings Use Cash Balance Plans to Create Exit Strategies Without Selling Their Business
Managing Aging Clients Real Life and Practice Management
Options to Prevent a Connelly Outcome
Understanding Probate Bonds in Estate Administration
From QTIP to Gift Tax: Understanding Anenberg and McDougall’s Impact on Estate Planning
Overfunded 529 Plans – Solutions During Life & Treatment at Death
Planting Seeds for Evergreen Charitable Planning
Non-Grantor Trusts for State Resident-Beneficiaries to Avoid Income Tax
Medicare Facts: Challenging Myths and Preventing Common Mistakes
The Essential Role of Qualified Personal Property Appraisers in Estate and Donation Valuations
Understanding Probate Bonds in Estate Administration
How Mere Hours Can Cost Millions: Survivorship Presumptions and Estates
Rethinking and Repurposing Life Insurance: Enhancing Estate Planning with Retained Death Benefit Strategies
What Really Drives Life Insurance Sales?
Designing a Private Decanting Power
News Nook: A Compendium of Current Affairs
NAEPC Monthly Technical Newsletter
Issue 46 – May, 2025
Regular Columns and Reports
Editor-in-Chief Note
Features
Some Reasonable Estate Planning Steps for the Middle Tier Family
Using Financial Modeling to Communicate the Benefits of Estate Planning Techniques to Clients in an Understandable Manner
The 2025 Catch-Up Contribution Changes Financial Advisors Should Know About
The Fiduciary Exception to the Attorney-Client Privilege in Delaware and Beyond
Elder Financial Exploitation: A Crime Too Often Lurking in the Shadows
Using Pooled Trusts as as Safety Net When Drafting Estatge Plans
The TCJA Sunset: What Will Happen and What To Do
Call for Adaptive 21st Century Estate Plans
Estate Planning Lessons from Cinderella: Safeguarding Against Blended Family Inheritance Disputes
How Trustees Can Effectively Support Beneficiaries with Mental Health Disorders
Better Board Composition is a Key to Family Business Succession
Federal and Estate Transfer Tax Misalignment: Choose Your Tax Regime, Choose Your Timing Wisely
News Nook: A Compendium of Current Affairs
NAEPC Monthly Technical Newsletter
Issue 45 – October, 2024
Regular Columns and Reports
Editor-in-Chief Note
Features
Step-Transaction and Reciprocal Trust Doctrines: Planning Before 2026, or Earlier if Laws Change
Estate Tax Portability Refresher
Grab Some Popcorn! The 2024 Summer Blockbuster Supreme Trilogy
5 Things Every Funeral Director Wishes You Knew About Funeral Planning
Federal Tax Update: Final Regulations Bring Clarity and Continued Questions for the SECURE Act and Estate Property Basis Consistency Reporting
Estate Planning for Polyamorous Families
This is Just the Beginning for Digital Assets. Are You Prepared?
Safeguarding Your Client’s IRA Amid Long-Term Care
Understanding Social Security Survivors Benefits
Into the Great Wide Open: Planning for Childfree Individuals
News Nook: A Compendium of Current Affairs
NAEPC Monthly Technical Newsletter
Issue 44 – July, 2024
Regular Columns and Reports
Editor-in-Chief Note
In-Depth Analysis of SLAT Planning in Preparation for 2025 and the Scheduled Sunset of the TCJA’s Applicable Exclusion Amount
Features
Repairing the Broken Trust: Irrevocable Trust Modifications after CCA 202352018
Connelly v. United States: Implications for Estate Tax Planning Involving Closely-Held Businesses and Life Insurance
Anatomy of an Informed Decision: Dissecting Client Organ Donation under the Uniform Anatomical Gift Act
Application of the Corporate Transparency Act to Common Trust Structures
The Daunting Deluge of Foreign Reporting Requirements
Developments with Respect to the Material Purpose Standard in the Modification of a Trust
Life Settlements – The Hidden Tool to Unlock, Preserve and Rescue Value in the Estate Plan
News Nook: A Compendium of Current Affairs
NAEPC Monthly Technical Newsletter
Issue 43 – December, 2023
Regular Columns and Reports
Editor-in-Chief Note
Remembering Hart Axley, the “Heart” of the National Association of Estate Planners & Councils
Features
Five Lessons from Recent Pre-Sale Planning Cases
Avoiding the Pitfalls: Practical Tips for Today’s Collectors
Improving the Tax-Inefficiencies of GRATs with PPLI
Do we know the impacts of Living Wills & the POLST Paradigm on the Health & Life Insurance Sectors
Money Market Funds – What the Future Holds and Is My Money Secure?
A Guide to Admitting a Will to Probate for the Purpose of Validating the Exercise of a Power of Appointment
Charitable Giving from a Business Interest
“Messing” with Mom’s Estate – A Lawyer’s Guide
Basic Estate Planning Documents: Overview and Planning Considerations
News Nook: A Compendium of Current Affairs
NAEPC Monthly Technical Newsletter
Issue 42 – July, 2023
Regular Columns and Reports
Editor-in-Chief Note
Foreword From the NAEPC President Elect
Features
More Harm Than Good
New RMD and QCD Planning Opportunities with Secure ACT 2.0 with Flowcharts
The 23 D’s of Buy Sell Agreements
IRS Issues Proposed Regulations for the Present Value of Estate Tax Deductions, Estate Administration
Importance of Qualified Appraisals
Business Owner Transition and Charitable Planning
Evolve or Dissolve – How Charitable Organizations Address Change
How State Partnership LTCI Policies Protect Your Clients
What Does the Silicon Valley Bank Collapse Have to Do with Estate Planning?
News Nook: A Compendium of Current Affairs
NAEPC Monthly Technical Newsletter
Issue 41 – January, 2023
Regular Columns and Reports
Editor-in-Chief Note
A Tribute to Steve Leimberg
Features
Estate Planning Considerations Leading up to 2023, Plus a Year-End Checklist
SLATs Need a Financial Planning Checkup Now!
More than Money to Give – The value of Introducing Your Clients to Ethical Wills
A Tale of Two Systems: A Comparison of US and France Cross Border Planning Issues
The Back-Up Plan: How to Preserve Assets from Long-Term Care
Maximizing Life Settlement Value Through a Policy Auction
Lower Your Risk of a Cyberattack and Minimize Risks of Financial and Reputational Harm if Attacked
News Nook: A Compendium of Current Affairs
NAEPC Monthly Technical Newsletter
Issue 40 – August, 2022
Regular Columns and Reports
Foreword From the NAEPC President-Elect
Editor’s Note: Noticeable Changes Underway
Features
Transformational Charitable Gifts Through Collaboration
Estate of Levine: Intergenerational Split Dollar and More
Planning Opportunities for Inherited IRAs
Cryptocurrency 101 for Estate Planners
Advisor Collaboration and Intergenerational Split-Dollar Plans
What is Legacy?
A Boomer at the Crossroads of a Vintage Policy
News Nook: A Compendium of Current Affairs
Bruce Steiner on Rev. Proc. 2022-32
NAEPC Monthly Technical Newsletter
Issue 39 – February, 2022
Regular Columns and Reports
Welcome Letter from the Newly Elected NAEPC President
Editor’s Note: Welcome from our new Editor
Features
Valuation Issues and the Kress Case: How the Plaintiffs Won a Judgment of Over $2.1 Million
CCA 202152018: Lessons for a Multi-Disciplinary, Collaborative Approach to Planning
Financial and Estate Planning for People with Multiple Sclerosis and Alzheimer’s Disease
New Applicable Distribution Tables for Required Minimum Distributions from Qualified and Individual Retirement Accounts, Effective for 2022
New Life Expectancy Tables – An Opportunity to Provide Value to Clients
Planning Today for Possible Dependency Tomorrow
Now’s the Time to Winterize Those ILITs
News Nook: A Compendium of Current Affairs
Wellin v. Nixon, Peabody, LLP – Case Lessons on Defensive Practice
Connelly V. IRS: Casting Shadows on Buy-Sell Agreements
Two Key 2022 Advantages for Inter-Vivos QTIP Trusts vs. SLATs
Fifth Circuit Affirms Tax Court in Nelson, A Defined Value Gift Case
How to Reduce the Income Tax Burden on Non-Grantor Trusts
NAEPC Monthly Technical Newsletter
Issue 38 – November, 2021
Regular Columns and Reports
Editor’s Note: Bracing for Changes…Still
Features
How Your Estate Plan May be Affected by Potential Changes
What the Build Back Better Act Could Mean for Life Insurance Trusts
Recission – Considerations and Applications for Planning in 2021
Family Business Succession Planning – It’s a Contact Sport!!!
A Comparison of Planning Tools for Disabled Individuals
House Estate Tax Proposal Requires Immediate Action
Proposal to Eliminate Discounts for Passive Real Estate Owned by Entities is Plain Nuts
A Novel SECURE Design for a Tax-Deferred Retirement Accounts Conduit Trust
What Part of Disregarded Did You Inadvertently Disregard
News Nook: A Compendium of Current Affairs
Using the Florida Irrevocable Community Property Trust to Protect an Elderly Couple from Abuse
Mary Vandenack’s Notes from the NYU Advanced Trusts and Estates Conference
NAEPC Monthly Technical Newsletter
Issue 37 – July, 2021
Regular Columns and Reports
Guest Editor’s Note: NAEPC Would be Better with You!
Growing Your Business and Network in a Virtual World: A Multidisciplinary Panel Discussion (Video)
Features
How to Make Your Practice More Diverse and Inclusive
President Biden’s Budget Includes Big Tax Increases – What You Can Consider for Your Clients Now
Non-Grantor Trust Resurgence & Avoiding an Unintended Switch to Grantor Trust Status
Growing Your Business and Networking: A Multidisciplinary Panel Discussion – Lessons Learned from The COVID Pandemic
The Human Side of Estate Planning: Part 2
The Human Side of Estate Planning: Part 3
Picking the Best Retirement Plan for a Business
How to Avoid Common Sources of Drafting Errors
Estate Planning in 2021 and Beyond – What if the “For the 99.5% Act” and the “STEP Act” Catch Fire – Will the Estate Planning Arena Survive?
News Nook: A Compendium of Current Affairs
Morrissette II Sets the Bar for Intergenerational Split-Dollar Life Insurance Arrangements
A Guide to Tax-Savvy Charitable Bequests
Notes of the 55th Annual Heckerling Institute on Estate Planning
NAEPC Monthly Technical Newsletter
Issue 36 – February, 2021
Regular Columns and Reports
Welcome Letter from the Newly Elected NAEPC President
Editor’s Note: Estate Planning in the Face of Uncertainty
Growing Your Business and Network in a Virtual World: A Multidisciplinary Panel Discussion
Features
Estate Planning for the 99 Percent: With No Estate Tax, Consider Income Tax, Financial and Personal Objectives
After the Georgia Runoff, What Tax Planning Should You Do NOW!
Situs Your Trust in a First-Tier Trust Jurisdiction
How COVID-19 and Interest Rates Affect Life Insurance
Thirty-two Core Beliefs
The Human Side of Estate Planning: Part 1
Spirit of Holiday Giving Can Infuse Your Estate Plan
Understanding Grantor Trusts
Planning for the Personal Injury Attorney’s Client
4 Reasons Why Right Now Is The Best Time To Gift A Closely Held Business
News Nook: A Compendium of Current Affairs
The Improved Power to Plan: NY Amends Its Power of Attorney Forms and Laws
Key Business Valuations Addressed by Tax Court
New Actuarial Tables are Coming
Steve Oshins Releases 9th Annual Dynasty Trust State Rankings Chart
Notes from the NYU Advanced Trusts and Estates Conference
NAEPC Monthly Technical Newsletter
Issue 35 – September, 2020
Regular Columns and Reports
Editor’s Note: Estate Planning for 2020 and Beyond
Complimentary Education: 57th Annual NAEPC Advanced Estate Planning Strategies Virtual Conference
Features
The Biden Estate Tax Cliff: Gifting Like it’s 2012 All Over Again
Note Sale to Grantor Trusts Before the 2020 Election
Facing Change: Current Tax and Estate Planning Ideas
Time Running Out on Year End Planning
Delaware Tax Trap Opens Door to Higher Basis for Trust Assets (and Avoids GST Tax Problems with Non-exempt Indirect Skip Trusts)
Estate Planning for Vacation Homes
6th Annual Non-Grantor Trust State Income Tax Chart
Post-2020 Tax Policy Possibilities
IRS Loses Tax Court Fight Over Private Stock Donation; Donors and Charities Beware
News Nook: A Compendium of Current Affairs
Life Insurance as a Charitable Donation: To Gift or Not to Gift?
A Few Dollars the IRS Won’t Get
Emergency Remote Notarization and Witnessing Orders by State
NAEPC Monthly Technical Newsletter
Issue 34 – May, 2020
Regular Columns and Reports
Editor’s Note: Strategic Estate Planning: The Perfect Storm
Complimentary Video: Hartman Axley: The Heart of NAEPC (Video)
Features
The CARES Act
Investment Location Planning: Tax, Estate and Asset Protection Considerations
Heckerling Musings 2020 and Estate Planning Current Developments
Don’t Leave It All on the Field: Why Athletes Require Special Planning
11th Annual Domestic Asset Protection Trust State Rankings Chart
Managing The Remote Law Practice
IRS Issues Relief to Foreigners Stranded in the United States due to Coronavirus
A Noteworthy Dichotomy: Valuation of Intrafamily for Transfer Tax Purposes
Federal and Ontario COVID-19 Relief Measures for Businesses and Individuals
News Nook: A Compendium of Current Affairs
How the Hybrid Domestic Asset Protection Trust Has Changed the Entire Asset Protection Industry
Emergency Remote Notarization and Witnessing Orders by State
COVID-19: Canadian Federal and Provincial Government Relief Measures – Remote Signing of Wills and Powers of Attorney
NAEPC Monthly Technical Newsletter
Issue 33 – February, 2020
Regular Columns and Reports
Editor’s Note: A Goodbye and Thank You to One of NAEPC’s Greats
Complimentary Webinar: Life Settlement Legal and Ethical Responsibility (Video)
Features
Life Insurance in the Client’s Best Interest: Seeing More Clearly in 2020
Drafting Income Tax-Sensitive Trusts Under the New Tax Laws
What Advisors Should Know About Hybrid Long-Term Care Policies
7th Annual Trust Decanting State Ranking Chart
The Life Insurance-Other Financial Services Sectors Communications Gap
Anticipating the Secret Scion in Estate Planning
The Little Known and Understood Living Benefits of Life Insurance
Collecting Another Country’s Taxes—Recent Developments in the Canada U.S. Context
Updated Estate Planning for Pets, Pet Life Care Agreement, Pet Life Care Trust Agreement
News Nook: A Compendium of Current Affairs
Practical Planner Newsletter Jun-Dec 2019
What’s New for Social Security in 2020?
Tax Topics: Statutory Residency and Wynne
Helping a Family Member Pay for Disability-Related Expenses? An ABLE Account May Help
NAEPC Monthly Technical Newsletter
Issue 32 – October, 2019
Regular Columns and Reports
Editor’s Note: Opportunity Knocks . . . Know The Code To Open the Door!
Complimentary Webinar: The Melton Family Case: Climbing the Philanthropic Learning Curve, provided with Trusts & Estates and sponsored by the Accredited Estate Planner® designation
Features
Kaestner Supreme Court Case Summary
Estate and Tax Planning Roadmap for 2019-2020
5th Annual Non-Grantor Trust State Income Tax Chart
Team Culture
How to Retire in the Magical Retirement Income Castle in the Clouds
Estate Planning Updates and Planning Nuggets
Indiana Enacts Self-Settled Asset Protection Trust Legislation
Connecticut Adopts Omnibus Trust Code
What Did Bill Gates and Warren Buffett Learn from Andrew Carnegie?
Perpetual Care Pet Trust Agreement
Amici Curiae Brief to U.S. Supreme Court
News Nook: A Compendium of Current Affairs
Tax Topics: Interest Rates, GRATs, Sales and Loans
Tax Topics: The Generation-Skipping Transfer Tax (GSTT)
Practical Planner Newsletter Apr-Jun 2019
NAEPC Monthly Technical Newsletter
Issue 31 – May, 2019
Regular Columns and Reports
Editor’s Note: The Gift That Keeps On Giving!
Business Clients Succession Planning (Video)
Features
Martin M. Shenkman’s Meeting Notes From Heckerling 2019
Heckerling Musings 2019 and Estate Planning Current Developments
Income Tax Planning Using Estate Planning Techniques
Qualified Opportunity Zones
Putting It On & Taking It Off: Managing Tax Basis Today (For Tomorrow)
The Strange Case of Dr. Jekyll and Mr. Oshins: Nevada vs. Delaware Dynasty Trusts
Planning For Diminished Capacity
Estate Planning Risk Factors Listing
10th Annual Domestic Asset Protection Trust State Rankings Chart
News Nook: A Compendium of Current Affairs
Insights on the Newest Trends for Your Money
Tax Topics: Updated glossary of selected estate planning, income tax and retirement plan terms
Practical Planner Newsletter Jan-Mar 2019
Practical Planner Newsletter Oct-Dec 2018
NAEPC Monthly Technical Newsletter
Issue 30 – December, 2018
Regular Columns and Reports
Editor’s Note: Lifetime Spousal Access Trusts
Featured Complimentary NAEPC Webinar: Philanthropic Times, They are a Changing (Video)
Features
Traps for the Unwary: Some Estate Planners’ Duties, Proscriptions and Conundrums in Wealth Transmission
Opportunity Knocks: Qualified Opportunity Zones
Trust Planning After JCTA
International Tax Reform: GILTI, FDII, BEAT and More
The LeBron of Asset Protection Trusts
U.S. Conflicts of Law Involving International Estates and Marital Property
Blockchain Technology and Digital Currency
Block Chain and Cryptocurrency Technology, Virtual Currency and Tokenized Digital Assets; Innovation and Technology that Will Affect Every Wealth Transfer Advisor’s Practice and Clients, Yet They Don’t Even Know It’s Coming
7th Annual Dynasty Trust State Rankings Chart
Giving Among the Newly Wealthy
News Nook: A Compendium of Current Affairs
The NAEPC Journal of Estate & Tax Planning Tax Update
Tax Topics: Inflation Adjusted Number, Plus Tips on Year-End Gifting and Planning
Practical Planner Newsletter July-Sept 2018
NAEPC Monthly Technical Newsletter
Issue 29 – July, 2018
Regular Columns and Reports
Editor’s Note: The SALT Work-Around: Shaken Not Stirred
Featured Complimentary Webinar: NAEPC Webinar – Longevity Changes Everything
Features
Exploiting the New IRC 199A Pass-Thru Business Deduction Using the Magical 28.57% W-2 Formula and Additional Taxpayers
Estate of Cahill v. Commissioner, T.C. Memo. 2018-84 (June 18, 2018)
Tax Tribulations for American Royalty
Clients and Cannabis: Do Not Let An Estate Plan Go Up In Smoke
Steve Oshins’ 4th Annual Non-Grantor Trust State Income Tax Chart
Steve Oshins’ 9th Annual DAPT State Rankings Chart
DAPTs & Klabacka – At the Intersection of Estate Planning and Family Law
Toni 1 Trust v. Wacker – Reports of the Death of DAPTs for Non-DAPT Residents is Exaggerated
Tax Cuts and Jobs Act: 529 Plans Expanded
Using Trust and Tax Solutions in Divorce Mediation
Private Placement Life Insurance Primer
News Nook: A Compendium of Current Affairs
The NAEPC Journal of Estate & Tax Planning Tax Update
Tax Topics: SALT, Portability and Basis Reporting Updates
Practical Planner Newsletter Jan-June 2018
NAEPC Monthly Technical Newsletter
| Issue 28 – April, 2018 | |
| Regular Columns and Reports | Editor’s Note: Slightly Withered Estate Exemption Amount Released, But Estate Planning Remains an Evergreen Opportunity |
| Features | How The Tax Cuts and Jobs Act Might Change Estate Planning Heckerling Musings 2018 and Estate Planning Current Developments Marty Shenkman Meeting Notes from Heckerling: Day 1, Day 2, Day 3, Day 4 Summary of Selected Considerations After the 2017 Tax Act An Analysis of Proposals Using Life Insurance: What Works, What May Not Be as Effective as Promoted, And What Does Not Work Who Is Your Client When Everyone Is Your Client? Ethical Dilemmas for Estate and Business Planners In Representing Family Members Impact of Tax Reform on Choice of Entity How to Utilize a Sophisticated Medical Risk Model in Estate Planning How Did Nonprofits Fare In Tax Reform? Tax Reform and Real Estate: Impact of the Tax Cuts and Jobs Act on Real Estate |
| News Nook | The NAEPC Journal of Estate & Tax Planning Tax Update Tax Topics – The Bipartisan Budget Act of 2018 Practical Planner Newsletter NAEPC Monthly Technical Newsletter |
| Issue 27 – October, 2017 | |
| Regular Columns and Reports | Note from the Editor: Forget “Must Love Dogs” – Go with “Must Love DSUE” |
| Features | Crowdsource Funding to Help Victims of the Las Vegas Massacre A First Look at Congress’ Tax Reform Blueprint – What Advisors Need to Know Now to Better Inform Their Clients Innovative Trust Designs Better Serve Inheritors Planning in Uncertain Times – Part III Balancing Collaboration With the Attorney-Client Privilege Checklist: Annual Review Complacency. Motivation. Retention. High Performance Organizational Teams Reviewing a Life Insurance Policy: The Owner As Pilot Built-in Gain Tax Liability: Defend Yourselves! Proposed Regulations Under Code §2704 Finally Die Fees for Life Insurance Consulting? Why Would I Do That? |
| News Nook | The NAEPC Journal of Estate & Tax Planning Tax Update Tax Topics – September: “Unified Framework for Fixing Our Broken Tax Code” & August: Possible “Extenders” Bill if Tax Reform Doesn’t Pass Practical Planner Newsletter NAEPC Monthly Technical Newsletter |
| Issue 26 – May, 2017 | |
| Regular Columns and Reports | Note from the Editor: The Yogi Berra Era of Estate Planning? |
| Features | 2017 Heckerling Institute of Estate Planning Highlights Marty Shenkman Meeting Notes from Heckerling Days 1-5 Estate Planning Current Developments and Hot Topics How to Deal With Repeal The Estate Tax at 100 The Renaissance of Single-Stock Concentration Risk Management Income Tax Planning and Estate Planning for Negative Capital Accounts: The Entity Freeze Solution Income Tax Planning for Negative Capital Account Real Estate: Dealing with Phantom Gain 20th Anniversary of Domestic Asset Protection Trusts The Asset Protection Planning Continuum – Practical Steps for Estate Planning Lawyers and Other Professionals Hot Valuation Issues in Estate Planning Planning in Uncertain Times – Part I and Part II |
| News Nook | The NAEPC Journal of Estate & Tax Planning Tax Update Tax Topics – NEW ADDITION! Practical Planner Newsletter 1st QTR 2017 NAEPC Monthly Technical Newsletter |
| Issue 25 – December, 2016 | |
| Regular Columns and Reports | Note from the Editor: The Yogi Berra Era of Estate Planning? List of Conferences Distance Learning Programs |
| Features | Consistent Basis Reporting Between Estates and Beneficiaries Steve Oshins on the Kloiber Case: Delaware Dynasty Trust Broken into Pieces by Beneficiary’s Divorcing Spouse Steve Oshins on Kloiber: The Aftermath Recent Trust State Rankings Charts: Oshins 5th Annual Dynasty Trust State Rankingsadn Oshins 7th Annual DAPT State Rankings Basis Consistency Reporting for Unmatured Life Insurance Contracts: Does Basis Step-Up and How Do Executors and Beneficiaries Deal with Reporting? Estate Planning Traps That Have Nothing To Do With Estate Taxes Little Things Mean A Lot: Tips for Dividing Art and Collectibles in Divorce or Death Try to Avoid Using the ‘R’ Word Marty Shenkman’s Notes From 42nd Annual Notre Dame Estate Planning Institute Getting “Buy-In” to Develop a Collaborative Team Client Professional Advisor Communication Authorization Letter Jul 28 2016 |
| And Now A Word From Our Sponsors | Secondary Planning for CRTs |
| News Nook | The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 3Q 2016 Practical Planner Newsletter October – December 2016 Practical Planner Newsletter July – September 2016 NAEPC Monthly Technical Newsletter |
| Issue 24 – August, 2016 | |
| Regular Columns and Reports | Note from the Editor: Time to Start the Estate Planning Conversation with Your Privately Held Business Owner Clients |
| Features | Creative Planning Strategies Once the 2704 Regs Become Final A Comprehensive Perspective on Four UPIA-TOLI Cases, Plus One That Includes the UTC, and Their Astounding Implications for ILIT Trustees, Parts 1 and 2 Elephant in the Room A Primer on Tax and Other Issues Relevant to Art Collectors and Their Advisors Note Sales, Economic Substance and “The 10% Myth” 2nd Annual Non-Grantor Trust State Income Tax Chart High Performance Teaming & Professional Collaboration Proposed Regulations IRC Section 2704 |
| News Nook | The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 2Q 2016 Practical Planner Newsletter April – June 2016 Pre-Election Estate Tax Proposals: Clinton vs. Trump NAEPC Monthly Technical Newsletter |
| Issue 23 – March, 2016 | |
| Regular Columns and Reports | Note from the Editor: A Word About the Journal and the Masters Among Us List of Conferences Distance Learning Programs |
| Articles | The Anatomy of the Perfect Modern Trust – Part 1 The Anatomy of the Perfect Modern Trust – Part II Compilation Notes from Heckerling 2016 Estate Planning with Disregarded Entities Guide to US Income Tax Residency for the Global Client – The International Quarterly Heckerling Musings 2016 and Current Developments Heckerling Review 2016 High Performance Teaming & Professional Collaboration: A Multi-Disciplinary Approach to Estate Planning Issues in Estate Planning and Divorce 3rd Annual Trust Decanting State Rankings Chart LISI Commentary on 3rd Annual Trust Decanting State Rankings Chart 2015 Financial and Estate Planning Advisory Board Issue of Estate Planning Review |
| News Nook | The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 1Q 2016 Practical Planner Newsletter July – December 2015 NAEPC Monthly Technical Newsletter |
| Issue 22 – October, 2015 | |
| Regular Columns and Reports | Guest Editor’s Column: Why You Should Consider Charitable Lead Annuity Trusts for Estate Planning List of Conferences Distance Learning Programs |
| Articles | Top 10 Things You Should Know About the Final Portability Regulations Roadmap for a Successful Succession Plan Business Succession: Part I & Part II The Terms of the Trust: Extrinsic Evidence of Settlor Intent Fiduciary Best Practices for an Individual Trustee Life Insurance Policy Audits Directed Trusts: Panacea or Plague? As college expenses rise, CRUTs can do more than plan for retirement The Income Taxation of Complex Trusts and Estates State Tax Treatment of Trusts Updated ACTEC State Death Tax Chart The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update |
| Second Quarter, 2015 | |
| Regular Columns and Reports | Guest Editor’s Column: Obergefell Effect on LGBT Estate Planning List of Conferences |
| Second Quarter Update | Speculation About Upcoming Section 2704 Regulation 6th Annual DAPT State Rankings Chart 1st Annual Non-Grantor Trust State Income Tax Chart Putting It All Together—Some Of The Best Planning Strategies We See In The New Frontier That Reduce Both Income Taxes And Estate Taxes Are You Aware Decanting Causes Tax Issues? Practical Planner, Volume 10, Issue 1, Jan-March 2015 The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update The Year of Transparency’s Tipping Point Bullion Monarch Mining, Inc. v. Barrick Goldstrike Mines: Unconstitutional Perpetual Trusts – Not So Fast Says the Nevada Supreme Court! Heckerling Musings 2015 and Current Developments 2015 Trends for Estate Planning |
| First Quarter, 2015 | |
| Regular Columns and Reports | Guest Editor’s Column: Death and Domicile—No Joking Matter List of Conferences |
| First Quarter Update | Heckerling 2015 Nuggets Planning for Estates Under the $10 million Exemption Ron Aucutt’s Top Ten Estate Planning and Estate Tax Developments of 2014 Recent Developments Affecting the Estate Planning Practice To Convert or Not to Convert,That is the Question Charitable Planning with Closely Held Business Interests 2015 Key Numbers The Taxing Side of Divorce: Division of Non-Qualified Employee Benefits Life Insurance—Tax Issues to Be Aware Of 2nd Annual Trust Decanting State Rankings Chart Effective Collaboration: The True Frontier of Estate Planning Dealing with Financial Planning Risk – Directing Portfolio Decisions or Navigating Human Behavior? Building Your Practice and Developing Your Skills Locally and Nationally Web Meets the Will: Estate Planning for Digital Assets |
| Third Quarter, 2014 | |
| Regular Columns and Reports | Guest Editor’s Column: The Future of Estate Planning: Focus on The Legal Practitioner List of Conferences |
| Third Quarter Update | Except as Provided In Article Five, I Endow Thee With All My Worldly Goods – The New Uniform Premarital and Marital Agreement Act Uniform Premarital and Marital Agreements Act, with Prefatory Note and Comments Third Annual Dynasty Trust State Rankings Chart Protect Your Pet’s Future: Pet Trusts and Pet Protection Agreements A Second Chance to Get it Right: Section 9100 Relief for Missed Elections Surviving the Ethical Challenges Posed by Transfers Among Family Members Community Property for Those Who Practice Common Law: Implications of Practicing Near an Uncommon State Treasury Issues Long-Awaited Anti-Inversion Guidance Notice 2014-52, Rules Regarding Inversions and Related Transactions Tax planning: How to Turn a Vacation Property Into a Fiscal Ally A Practical Guide to the Tax Issues of Investing in Master Limited Partnerships |
| Second Quarter, 2014 | |
| Regular Columns and Reports | Edtior’s Column: Supreme Court Clarifies: Inherited IRAs are not “Retirement Funds” List of Conferences |
| Second Quarter Update | Opt-In or Out Estate Planning for under $10mm Married Couples Summaries of 23 State Decanting Statutes Income Tax Aspects for Clients with Shorter Life Expectancies Post-Mortem Administration Checklist for the CPA Financial Planner The Modern Practice Planning Ideas—S Corporations in Trust and the New 3.8 Percent Tax New Missouri Laws Present Unique Estate Planning Opportunity for Married Couples INSURANCE PLANNING: Insuring Retirement Capital 1st Annual Trust Decanting State Rankings Chart Requirements and Responsibilities for Families Hiring Private-Duty Care Freeze Partnerships: Establishing the Preferred Rate Estate Planning in 2014 and Beyond ACTEC State Death Tax Chart |
| First Quarter, 2014 | |
| Regular Columns and Reports | Edtior’s Column: What Shall We Tell the Children Dear?: The Importance of Establishing A Beneficiary Communication Model Before State Law Does It For You |
| First Quarter Update | Heckerling Musings — 2014 Heckerling 2014 Nuggets Estate Planning With Disregarded Entities Current Valuation Issues Involving FLPS, LLCS and Other Closely Held Entities Decanting: Refining a Vintage Trust Recent Developments 2013: Selected Federal and Illinois Cases, Rulings and Statutes Form 8960—The Net Investment Income Tax Understanding Section 1014(e) Tax Basis Planning – The Basics Practical Planner Jan – Feb 2014 The New PFP Standards Possible Elimination of NUA Treatment Planning Ideas-Exchange Funds Taxes—Watch Out for Prohibited Transactions in Self-Directed IRAs |
| Fourth Quarter, 2013 | |
| Regular Columns and Reports | Edtior’s Column: Living and Leaving a Happy Legacy List of Conferences |
| Fourth Quarter Update | Ten Steps to Take Now in Light of Estate Tax Legislation ACTEC-2013 Fall Meeting Musings 15 Strategies for 2013 Year-End Planning Portability: The New Estate Plan Modality State Estate Tax Planning and Portability Year-End Tax Planning for Individuals and Business Goldilocks’ Estate Planning: Not too little Not too much Avoiding the High Post-ATRA Trust Tax Rates Advanced Estate Planning With Alternative Investments Holding The Charitable Conversation With Clients Same Sex Marriages Recognized for Same Sex Purposes-Revenue Ruling 2013-72 S Corporations in Trust and New 3.8 Percent Tax |
| Second Quarter, 2013 | |
| Regular Columns and Reports | Guest Editor’s Column: A Practical Family Dynamics Offering: The Art and Architecture of the Family Meeting List of Conferences |
| Fourth Quarter Update | Where is the Estate Planning Profession Going? The CPA’s Role in Estate Planning After the American Taxpayer Relief Act Private Family Foundations and Life Insurance Taxes – Obama Unveils Budget Proposal Tax Tips Joint Trusts in a Separate Property State: Time for a Second Look? Dead Hand Investing: The Enforceability of Trust Investment Directives Unique and Hard-to-Value Assets Wandry v. Commissioner: The “Secret Sauce” Estate Planners Have Been Waiting For? State Death Tax Chart |
| First Quarter, 2013 | |
| Regular Columns and Reports | Editor’s Column: Estate & Tax Planning in 2013 and Beyond – The American Taxpayer Relief Act of 2012 List of Conferences |
| Fourth Quarter Update | Heckerling Institute on Estate Planning (2013) State Death Tax Chart Marty Shenkman’s Commentary on the American Taxpayer Relief Act of 2012 (2013) Taxes – American Taxpayer Relief Act The Most Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals Portability – The Game Changer Planning Implications of the American Taxpayer Relief Act of 2012 The 6th Annual Industry Trends and Survey Marty Shenkman – 2012 Gift and Trust Follow-Up 2013 Key Numbers |
| Fourth Quarter, 2012 | |
| Regular Columns and Reports | Editor’s Column: Two Years Later: The Journal is Growing Like a Weed…Discover Why List of Conferences |
| Fourth Quarter Update | Cutting Edge Estate Planning Ides—What Have I Learned From My Colleagues? Holding Family Business Interests In Trust The Election is Over-Now What? Looking Back and Looking Ahead:–Preparing Your Practice for the Future Planning For Same-Sex Couples Trustee Administration of Life Insurance The 3.8 Percent Medicare Surtax….Explained Warding Off Analysis Paralysis (Business Succession Planning) Planning Ideas-Premium Financing Planning For Beneficiaries With Special Needs Trust Situs Selection—Tax Havens or Illusory Strategy? Unlocking Your Donors’ Non-Cash Treasure Chests Gift Planning Isn’t Only for the Super Wealthy |
| Third Quarter, 2012 | |
| Breaking News | October 15-21, 2012 is National Estate Planning Awareness Week |
| Regular Columns and Reports | Editor’s Column: Taxation Rules the Day List of Conferences |
| Third Quarter Update | Pitfalls in International Estate Planning- Potpourri of Topics and Problem Areas Estate Planning Issues With Intra-Family Loans and Notes Riding Out the Storm: Asset Protection Planning in 2012 for Clients with Shorter Life Expectancies ACTEC Comparison of the Domestic Asset Protection Trust Statues Adaptable Wealth Transfer Planning Strategies What it Means to Be a Trustee: A Guide for Clients Planning Ideas-Retirement Distributions for Spouse Best Planning Ideas for 2012 Limited Liability Companies, Life Insurance, and Business Succession Development Planning ACTEC State Death Tax Chart Nontax Fundamentals in Trust Planning |
| First Quarter, 2012 | |
| Breaking News | April is Financial Literacy Month |
| Regular Columns and Reports | Editor’s Column: Adaptable Estate Planning Advice for 2012 and Beyond List of Conferences |
| First Quarter Update | Fifth Annual Industry Trends and Survey Heckerling Institute on Estate Planning (2012) Decanting: Eliminating Trust Sediment The Case Against The Trust Protector Efficient Use of the $5 million Temporary Gift and GST TAX Redux IRS Blesses Substitution of Assets In ILITS Which Situs Is Best? Planning Ideas-Asset Protection Top 10 Things to Know About Capital Gains and Losses Ins and Outs of Trusts Delegated vs. Directed Trusts Warning! The Service Believes S Corporations are Undervalued |
| Fourth Quarter, 2011 | |
| Regular Columns and Reports | Editor’s Column List of Conferences |
| Fourth Quarter Update | Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection ACTEC 2011 Fall Meeting Musings Incorporating Philanthropy into the Estate Planning Process The Generation-skipping Transfer Tax American Arbitration Association’s Wills and Trusts Arbitration Rules Creed or Code: The Calling of the Counselor in Advising Families Reprinted with the permission of ACTEC Law Journal Spring, 2011 Business Succession and IRC 303 Redemptions New Changes to Nevada’s Asset Protection Laws Can a Charitable Lead Annuity Trust Own Life Insurance? Portability: Its Limitations and Complexities I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts State Death Tax Chart The Future for Estate Planners |
| Third Quarter, 2011 | |
| Regular Columns and Reports | Editor’s Column List of Conferences |
| Third Quarter Update | Current Developments Thoughts About Planning in Uncertain Times Reducing Estate and Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation and Arbitration The BDIT Avoiding Common Mistakes in Buy-Sell Agreements Nursing the Sick ILIT The Family Bank Attention! Life Insurance Fiduciaries A Present (Prescient) Look at the Future of Every Day Estate Planning |
| Second Quarter, 2011 | |
| Regular Columns and Reports | Editor’s Column List of Conferences |
| Second Quarter Update | Drafting Issues from a Fiduciary’s Perspective Money & Influencing the Behavior of Emerging Adults The 2011 Offshore Voluntary Disclosure Initiative Regarding Undisclosed Assets State Income Tax Issues With Trusts Roth IRA Planning in 2011 and 2012 How to Thrive in the Under $5 million Dollar Market A Practitioner-Friendly Guide to the Delaware Asset Protection Trust |
| First Quarter, 2011 | |
| Regular Columns and Reports | Editor’s Column List of Conferences |
| Tax Reform Act of 2010 | Estate Planning in 2011 and 2012, Opening the Window of Opportunity Estate Planning Effects and Strategies Under the Tax Relief…Act of 2010 Frank Berall’s Analysis of the Tax Reform Act of 2010 Finally! A New Estate Tax Law…Now What? Heckerling Institute on Estate Planning (2011) |
| Outlook for the Estate Planning Industry | Fourth Annual Industry Trends and Survey |
| Outlook for the Estate Planning Business | The Future of the Estate Planning Business |
| Spousal Access Trusts & The Reciprocal Trust Doctrine | Can Husband Create Irrevocable Trust For the Benefit of His Wife and Vice Versa? |
| Gift Splitting | Gift Splitting-A Boondoggle or a Bad Idea? and Gift Splitting Decision Tree |
| Preparing Heirs to Receive and Manage Their Inheritance | The Future of Estate Planning |
| Business Valuation & Transfer Discounts | Analysis of Holman V. Commissioner and Fisher V. United States |
| Practical Uses and Issues Surrounding Trusts, Including Trust Owned Businesses | Putting Our Trust in Trusts |
| Gift Tax Treatment of Transfers in Trust | Transfers in Trust and Gift Tax Treatment |
| Grantor Trusts | Burning Questions (And Even Hotter Answers) about Grantor Trusts |
| Beneficiary Defective Grantor Trusts | Beneficiary Defective Grantor Trust Private Letter Ruling |
| The Beneficiary Defective Inheritor’s Trust (BDIT) | Outline and PowerPoint |
| June, 2009 | |
| Regular Columns and Reports | Letter from the President of NAEPC Editor’s Column List of Conferences |
| Estate and Tax Planning Articles | Heckerling Musings 2009 Private Split Dollar – What’s New about an Old Opportunity Planning to Minimize or Avoid State Income Tax on Trusts How a Corporate Trustee Can Help a Financial Planner Meet Their Client’s Goals How Do I Love Thee, Let Me Count the Days: Deathbed Marriages in America Passing It on from the Inside out |
| Practice Aids | 2009 State Death Tax Chart Family Limited Partnership Checklist IRS Publication 78 IRS Publication 552 |
| Presentations and Outlines | Transcript for Canceled Debt (Tax Consequences) Tax Myths |
| Studies and Reports | Studies and Reports Summary of Estate Tax Filings in 2007 IRS Strategic Plan 2009-2013 Historic Tax Information from 1979 to 2006 Beware of IRS’ 2009 “Dirty Dozen” Tax Scams 2009 Social Security Trustees Report |
| January, 2009 | |
| Regular Columns and Reports | Letter from the President of NAEPC Editor’s Column: Complexity of the Code Helpful Information Information to help your Practice and Life List of Conferences |
| Estate and Tax Planning Articles | Reciprocal Trust Planning Reinventing the Life Insurance Industry through the Application of the Uniform Prudent Investor Act 2009 Inflation and Other Tax Adjustments Trust Owned Life Insurance: The CPA’s Role The Effect of Interest Rates in Estate Planning Strategies |
| Practice Aids | The FDIC Guide to Deposit Insurance Coverage The New Form 990 Warnings for Outsourcing of Payroll Responsibilities Is Your Hobby a For-Profit Endeavor? |
| Presentations and Outlines | Transfer Planning, including use of GRATs, Installment Sales to Grantor Trusts and Defined Value Clauses to Limit Gift Exposure |
| Studies and Reports | Historical Effective Federal Tax Rates: 1979 to 2005 IRS Tax Statistics Tax Guide for Churches and Religious Organizations Revenue and Distributional Effects of Reforming the Federal Estate Tax Sources of Growth and Decline in Individual Income Tax Revenues Since 1994 Taxation of Wealth Transfers within a Family: a Discussion of Selected Areas for Possible Reform Taxpayer Advocate’s Annual Report to Congress – Executive Summary |
| May, 2008 | |
| Regular Columns and Reports | Letter from the President of NAEPC Editor’s Column: Unexpected Consequences for the Baby Boomers Helpful Information Information to help your Practice and Life List of Conferences |
| Estate and Tax Planning Articles | McCord V. Commissioner: Defined Value Clauses Redefined? Heckerling Musings 2008 The Truth About Frivolous Tax Arguments Insurance in Retirement Conditional Love: Incentive Trusts and the Inflexibility Problem |
| Presentations and Outlines | The Uniform Principal and Income Act – Never Confuse “Uniform” with Simplified Property Law – A Survey of Transfer and Ownership Law for Trustees Tax Complexity |
| Practice Aids | Partial Checklist for Use in a Divorce |
| Studies and Reports | Taxation of Wealth Transfers Within A Family. A Discussion Of Selected Areas For Possible Reform The 2008 Social Security Trustees’ Report The Deductibility of State and Local Taxes The Budget and Economic Outlook: Fiscal Years 2008 to 2018 List Of Expiring Federal Tax Provisions 2007-2020 |
| December, 2007 | |
| Regular Columns and Reports | Editor’s Column: Conflicts and Estate Planning Helpful Information List of Conferences |
| Life Insurance Articles | Tips for Evaluating Existing Life Insurance Policies Sell Your Policy? Taxation of Life Insurance: Understand the Issues to Avoid Mistakes |
| Estate Planning Articles | Is Unlimited Inheritance Un-American? Oral Trusts And Wills: Are They Valid? Estate Planning To Cope With The Current Legislative Uncertainty |
| Presentations and Outlines | Perpetual Dynasty Trusts: Tax Planning And Jurisdiction Selection Tax Update from the Hill – The Fate of the Estate – Legislative Updates of Estate and Gift Tax Reform Proposals |
| Studies and Reports | The Nation’s Long-Term Fiscal Outlook The 2007 Social Security Trustees’ Report IRS Report on Reducing the Federal Tax Gap Asset Distribution of Taxable Estates |
| July, 2007 | |
| Regular Columns and Reports | Editor’s Column: Advanced Medical Directives List of Conferences |
| Articles | Chawla, Irrevocable Life Insurance Trusts, and the Insurable Interest Problem Financial Planning Implications of TRHCA Advanced Directives in Europe |
| Presentations and Outlines | Estate Planning with Life Insurance Heckerling Musings |
| Practice Aids | 2007 State Death Tax Chart |
| Studies | U.S. Trust Survey of Affluent Americans Effects of the Federal Estate Tax on Farms and Small Businesses The Estate Tax and Charitable Giving Estate and Gift Taxes: Economic Issues How Repeal of the Federal Estate Taxes will Harm Small Business and how Repeal of AMT is Necessary |
| November, 2006 | |
| Regular Columns and Reports | President’s Report Editor’s Column List of Websites and Studies List of Conferences |
| Articles | Life Settlements: Risk Management Guidance for Professional Advisors and Fiduciaries Where’s My Inheritance? Initiatives Against Money Laundering of Importance to Estate Planners The GST Tax Tail is Killing the Rule Against Perpetuities A Return to 2001? |
| Presentations and Outlines | Estate Planning for Same-Sex Couples Using Disclaimers in an Uncertain Estate Planning Environment Ethics and the Secondary Life Insurance Marketplace |
| Studies and Reports | Looking Beyond Perpetuity: Customizing a Private Foundation Background and Issues Relating to the Patenting of Tax Advice Congressional Study on State Estate and Gift Tax Revenue A History of Federal Estate, Gift, and Generation-Skipping Taxes |
