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Issue 2 – July, 2007

NAEPC Journal of Estate & Tax Planning

Editor’s Note: This “dinner menu” summary is designed to help you with the flavor of the article before you read more. If you are interested in the article, click its title to access a copy.

Regular Columns and Reports

Editor’s Column 
Advanced Medical Directives
List of Conferences
2007-2008 Conferences on Estate, Financial and Tax Planning


Chawla, Irrevocable Life Insurance Trusts, and the Insurable Interest Problem(57 KB PDF file)
This excellent article discusses the question of insurance interest and its implications for clients and their life insurance trusts.
Authors: James R. Robinson, Stephen “Bo” Wilkins
Financial Planning Implications of TRHCA (68 KB PDF file)
Michael Kitces discusses some of the unexpected financial planning provisions found in the Tax Relief and Health Care Act of 2006.
Author: Michael E. Kitces
Advanced Directives in Europe (226 KB PDF file)
This May 2005 Report on Advanced Directives in Europe is interesting reading for advisors with clients who work or vacation in Europe.
Author: Alzheimer Europe

Presentations and Outlines

Estate Planning with Life Insurance (75 KB PDF file)
In this October, 2006 presentation to the Practicing Law Institute’s 37th Annual Estate Planning Institute, Bob Burton discusses how to address the use of life insurance in estate planning.
Authors: Robert E. Burton
Heckerling Musings
Steve Akers provides his annual overview of the highlights of the January 2007 Heckerling Institute.
Author: Steve R. Akers

Practice Aids

2007 State Death Tax Chart (43 KB PDF file)
An easy to use chart on how states are dealing with the state death tax.
Author: Charles Fox, McQuire Woods


U.S. Trust Survey of Affluent Americans (337 KB PDF file)
This is an April 2007 survey report prepared for United States Trust Company on the attitudes of affluent Americans.
Effects of the Federal Estate Tax on Farms and Small Businesses (796 KB PDF file)
This is a July, 2005 paper from the U.S. Congressional Budget Office that discusses the impact of the estate tax on family farms and small businesses.
DIrector: Douglas Holtz-Eakin
The Estate Tax and Charitable Giving (309 KB PDF file)
This is a July, 2004 paper from the U.S. Congressional Budget Office examines how changing the estate tax rules would impact charitable donations.
Director: Douglas Holtz-Eakin
Estate and Gift Taxes: Economic Issues (139 KB PDF file)
This is a January, 2006 paper from the Congressional Research Service, The Library of Congress.
Authors: Jane G. Gravelle, Steven Maguire
How Repeal of the Federal Estate Taxes will Harm Small Business and how Repeal of AMT is Necessary (127 KB PDF file)
This is April, 2005 congressional testimony from the chair of the Small Business Council of America.
Authors: Paula A. Calimafde, Esq.