NAEPC Webinars:

Wednesday, February 10, 2021 at 3:00pm - 4:00pm ET - Post-Election Estate Planning

Source: The Robert G. Alexander Webinar Series

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Program details coming soon.

Jonathan G. Blattmachr is Director of Estate Planning for Peak Trust Company (formerly Alaska Trust Company) and a Director of Pioneer Wealth Partners, LLC in a boutique wealth advisory firm in Manhattan.  He is a Principal at Interactive Legal Services Management, LLC, serving as its Editor-in-Chief and Co-Author of its cornerstone products, Wealth Transfer Planning™ and Elder Law Planning™ and a retired member of Milbank (formerly Milbank Tweed Hadley & McCloy LLP) and of the New York, Alaska and in California bars.  He is recognized as one of the most creative Trusts and Estates lawyers in the country and is listed in The Best Lawyers in America in. He graduated from Columbia University School of Law, cum laude, where he was recognized as a Harlan Fiske Stone Scholar.

REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, March 10, 2021 at 3:00pm - 4:00pm ET - Diversity, Equity and Inclusion

Source: The Robert G. Alexander Webinar Series

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REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, April 21, 2021 at 3:00pm - 4:00pm ET - TBD

Source: The Robert G. Alexander Webinar Series

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REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, May 12, 2021 at 3:00pm - 4:00pm ET - 529 Planning

Source: The Robert G. Alexander Webinar Series

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REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, June 9, 2021 at 3:00pm - 4:00pm ET - Tax-Smart Charitable Giving, Especially with Retirement Assets

Source: The Robert G. Alexander Webinar Series

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Christopher Hoyt is a Professor of Law at the University of Missouri (Kansas City) School of Law where he teaches courses in the area of federal income taxation, charitable organizations and retirement plans.

Previously, he was with the law firm of Spencer, Fane, Britt & Browne in Kansas City, Missouri. He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin.

Professor Hoyt is the Vice- Chair of the RPTE Charitable Group and he serves on the editorial board of Trusts and Estates magazine. He is an ACTEC fellow and has been designated by his peers as a "Best Lawyer". He was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils.

 

 

REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, July 14, 2021 at 3:00pm - 4:00pm ET - TBD

Source: The Robert G. Alexander Webinar Series

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REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, August 11, 2021 at 3:00pm - 4:00pm ET - TBD

Source: The Robert G. Alexander Webinar Series

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REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, September 8, 2021 at 3:00pm - 4:00pm ET - TBD

Source: The Robert G. Alexander Webinar Series

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REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, October 13, 2021 at 3:00pm - 4:00pm ET - TBD

Source: The Robert G. Alexander Webinar Series

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Details coming soon.

REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Wednesday, December 8, 2021 at 3:00pm - 4:00pm ET - TBD

Source: The Robert G. Alexander Webinar Series

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Details coming soon.

REGISTER HERE for the individual program. To purchase the 2021 webinar series, please click HERE.

Issue 11 – First Quarter, 2012

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
Adaptable Estate Planning Advice for 2012 and Beyond
Author: Charles V. Douglas
List of Conferences
2012-13 Conferences on Estate, Financial Planning

First Quarter Update

Fifth Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel� and Trusts & Estates
Heckerling Institute on Estate Planning (2012) (PDF)
Heckerling Musings
Author: Steve Akers
Decanting: Eliminating Trust Sediment (PDF file)
Reprinted with the permission of CCH, Estate Planning Review February, 2012
Authors: Sanford J. Schlesinger J.D., and Martin R. Goodman, LLB.
The Case Against The Trust Protector (PDF file)
Reprinted with the permission of ACTEC Law Journal Summer, 2011
Author: Alexander A. Bove, Jr.
Efficient Use of the $5 million Temporary Gift and GST TAX Redux (PDF file)
Reprinted with the permission of The Alaska Trust Company January, 2011
Authors: Douglas J. Blattmachr & Jonathan G. Blattmachr
IRS Blesses Substitution of Assets In ILITS (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc. December, 2011
Author: Steve Leimberg
Which Situs Is Best? (PDF file)
Reprinted with the permission of Trusts & Estates, January, 2010 (NAEPC Member Discounted Subscription)
Authors: Daniel G. Worthington & Marc Merric
Planning Ideas-Asset Protection (PDF file)
Reprinted with the permission of Cannon Financial Institute
Top 10 Things to Know About Capital Gains and Losses (PDF file)
Internal Revenue Service February 22, 2012
Ins and Outs of Trusts (PDF file)
Author Gary B. Garland, J.D.,CELA
Reprinted with the permission of WealthCounsel�
Delegated vs. Directed Trusts (PDF file)
Reprinted with the permission of Trusts & Estates, July, 2006 (NAEPC Member Discounted Subscription)
Authors: Al King & Pierce McDowell
Warning! The Service Believes S Corporations are Undervalued (PDF file)
Reprinted with the permission of STOUT/RISIUS/ROSS
Author: Daniel R. Van Vleet

2011 Journal Compilation

Recent Developments and Planning Pointers after Tax Reform Act of 2010

The Generation-skipping Transfer Tax (PDF file)
Reprinted with the permission of Trusts & Estates, February, 2011 (NAEPC Member Discounted Subscription)
Authors: Carlyn S. McCaffrey and Pam H. Schneider
ACTEC 2011 Fall Meeting Musings (PDF file)
Author: Steve B. Akers
Portability: Its Limitations and Complexities (PDF file)
Reprinted with the permission of CCH, Estate Planning Review
Authors: Sanford J. Schlesinger J.D., and Martin R. Goodman, LLB.
State Death Tax Chart
Reprinted with the permission of McGuireWoods LLP
Revised September 22, 2011
Incorporating Philanthropy into the Estate Planning Process (PDF file)
Reprinted with the permission of Strategic Philanthropy, Ltd.
Author: Mollie Bunis
Current Developments (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Steve B. Akers
Thoughts About Planning in Uncertain Times (PDF file)
Author: Professor Jeffrey N. Pennell
Estate Planning in 2011 and 2012, Opening the Window of Opportunity (PDF file)
Adapted with permission from Daily Tax Report, ISSN 0092-6884, No. 13, January 13, 2011
Authors: Milfard B. Hatcher, Jr. & Edward F. Koran
Estate Planning Effects and Strategies Under the Tax Relief…Act of 2010 (PDF file)
Author: Steve B. Akers
Frank Berall’s Analysis of the Tax Reform Act of 2010 (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Frank Berall
Finally! A New Estate Tax Law…Now What?
Adapted from Leimberg Information Services Inc., December 22, 2010.
Author: Charles V. Douglas
Heckerling Institute on Estate Planning (2011)  (PDF)
Heckerling Musings
Author: Steve Akers
Roth IRA Planning in 2011 and 2012 (PDF)
Reprinted with the Permission of WealthCounsel®
Author: Robert S. Keebler, CPA®, MST, AEP® (Distinguished)

Outlook for Estate Planners

The Future for Estate Planners
Presented by: The Futures Task Force of The National Association of Estate Planners & Councils (NAEPC)
November 16, 2011
A Present (Prescient) Look at the Future of Every Day Estate Planning (PDF)
Author: Professor Jeffrey N. Pennell
Fourth Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel®
The Future of the Estate Planning Business (PDF file)
Author: John J. Scroggin
How to Thrive in the Under $5 million Dollar Market (PDF)
Reprinted with the Permission of WealthCounsel®
Author: Philip J. Kavesh, JD, LL.M. (Tax), ChFC, CFP®

Spousal Access Trusts, The Reciprocal Trust Doctrine & Gift Splitting

Can Husband Create Irrevocable Trust For the Benefit of His Wife and Vice Versa?(PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Marc Merric
Gift Splitting-A Boondoggle or a Bad Idea? and Gift Splitting Decision Tree (PDF file)
Author: Diana S.C. Zeydel

Preparing Heirs to Receive and Manage Their Inheritance

Creed or Code: The Calling of the Counselor in Advising Families (PDF file)
Reprinted with the permission of ACTEC Law Journal Spring, 2011
Author: Ronald D. Aucutt
The Future of Estate Planning (PDF file)
Reprinted with the permission of Trusts & Estates, June, 2010 (NAEPC Member Discounted Subscription)
Authors: Vick Preisser & Roy Williams
Money & Influencing the Behavior of Emerging Adults (PDF file)
Author: Eileen Gallo, Ph.D. & Jon Gallo, J.D.

Insurance Planning

Nursing the Sick ILIT (PDF)
Reprinted with the permission of Trusts & Estates, December, 2010 (NAEPC Member Discounted Subscription)
Author: Kimberly E. Civins, J.D.
The Family Bank (PDF)
Reprinted with the Permission of WealthCounsel®
Authors: Robert J. Adler, J.D., Deborah A. Miner J.D., CLU, ChFC
Attention! Life Insurance Fiduciaries (PDF)
Reprinted with the permission of CCH, Estate Planning Review
Author: Ben G. Baldwin Jr.
Possibilities and Pitfalls With Captive Insurance Companies (PDF)
Reprinted with the permission of Estate Planning Journal, August 2011
Author: K. S. Bunting, J. S. Kirkpatrick, and K. S. Kurtz

Business Valuation & Transfer Discounts

Business Succession and IRC 303 Redemptions (PDF file)
Reprinted with the permission of Cannon Financial Institute
I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner (PDF file)
Reprinted with the permission of Cannon Financial Institute
Avoiding Common Mistakes in Buy-Sell Agreements (PDF)
Reprinted with the permission of Cannon Financial Institute
Business Valuation (PDF file)
Author: Carl Lloyd Sheeler
Analysis of Holman V. Commissioner and Fisher V. United States (PDF file)
Author: Steve B. Akers

Practical Uses and Issues Surrounding Trusts

Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection (PDF file)
Author: Richard W. Nenno, Esquire
New Changes to Nevada’s Asset Protection Laws (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Kristen E. Simmons & Steven J. Oshins
Can a Charitable Lead Annuity Trust Own Life Insurance? (PDF file)
Reprinted with the Permission of WealthCounsel�
Author: Alan R. Jahde, J.D., LL.M
American Arbitration Association’s Wills and Trusts Arbitration Rules (PDF file)
Reducing Estate and Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation and Arbitration (PDF file)
Reprinted with the permission of ACTEC Law Journal Winter, 2010
Author: Jonathan G. Blattmachr
Putting Our Trust in Trusts (PDF file)
Reprinted with the permission of CCH, Journal of Practical Estate Planning
Authors: Charles V. Douglas & Susan P. Rounds
Transfers in Trust and Gift Tax Treatment (PDF file)
Reprinted with the permission from Tax Analysts Tax Notes, Vol. 129, No. 10, Dec, 6, 2010, ISSN 0270-5494 and Tax Analysts Tax Practice, Vol. 68, No. 11, Dec. 13, 2010, ISSN 1086-0088
Author: Doug H. Moy
Drafting Issues from a Fiduciary’s Perspective (PDF file)
Reprinted with the permission of Bessemer Trust Company, N.A. and ACTEC Journal 331
Authors: Benjamin H. Pruett
State Income Tax Issues With Trusts
An earlier version of this article was published in the BNA Tax Management Estates, Gifts & Trusts Journal (Sept. 2007). The article is reprinted with permission from Tax Management Inc., a BNA Company. For customer service call 1-800-223-7270 or e-mail tm@bna.com. For more information, visit BNA Tax Management’s website at www.bnatax.com.
Author: Charles A. Redd
A Practitioner-Friendly Guide to the Delaware Asset Protection Trust (PDF)
Adapted with permission from the September, 2007 issue of the Tax Management Estates, Gifts & Trusts Journal, and the Bureau of National Affairs.
Author: Richard W. Nenno and Jeffrey C. Wolken

Grantor Trusts & Beneficiary Defective Grantor Trusts

The BDIT
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Richard A. Oshins, Larry Brody, Katarinna McBride
Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF file)
Author: Samuel A. Donaldson
Beneficiary Defective Grantor Trust Private Letter Ruling (PDF file)
Authors: Jonathan G. Blattmachr and Diana S.C. Zeydel
Beneficiary Inheritor’s Defective Trust Outline and PowerPoint (PDF file)
Author: Richard A. Oshins