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Issue 18 – Second Quarter, 2014

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

Edtior’s Column:  Supreme Court Clarifies: Inherited IRAs are not “Retirement Funds” 
Author: Charles Douglas J.D., CFP, AEP®
List of Conferences
2014 Conferences on Estate, Financial Planning

Second Quarter Update

Opt-In or Out Estate Planning for under $10mm Married Couples (PDF File)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.) Newsletter #2187 (January 23, 2014)
Author: James Kane, JD
Summaries of 23 State Decanting Statutes (PDF File)
Author: Susan T. Bart, Esq.
Income Tax Aspects for Clients with Shorter Life Expectancies (PDF file)
Author: John J. Scroggin, AEP®, JD, LLM
Post-Mortem Administration Checklist for the CPA Financial Planner (PDF file)
Reprinted with the permission of the AICPA
Author: Andrew L. Whitehair CPA/PFS
The Modern Practice (PDF file)
Reprinted with the permission of Trusts & Estates, April, 2014 (NAEPC Member Discounted Subscription)
Author: John Midgett
Planning Ideas—S Corporations in Trust and the New 3.8 Percent Tax (PDF file)
Reprinted with the permission of Cannon Financial Institute
New Missouri Laws Present Unique Estate Planning Opportunity for Married Couples (PDF)
Author: James G. Blase, Esq.
INSURANCE PLANNING: Insuring Retirement Capital (PDF File)
Reprinted with the permission of CCH, Estate Planning Review
Author: Ben G. Baldwin Jr.
1st Annual Trust Decanting State Rankings Chart (PDF File)
Author: Steven J. Oshins, JD, AEP® (Distinguished).
Requirements and Responsibilities for Families Hiring Private-Duty Care (PDF file)
Authors: Tom Breedlove and Sidney Kess, CPA, JD, LL.M., AEP® (Distinguished)
Freeze Partnerships: Establishing the Preferred Rate (PDF file)
Reprinted with the permission of SRR Journal
Authors: Aaron M. Stumpf, CPA/ABV and Brian A. Hock
Estate Planning in 2014 and Beyond (PDF File)
Reprinted with the permission of WealthCounsel
Authors: Jonathan Mintz, Esq.
ACTEC State Death Tax Chart (PDF file)
Reprinted with the permission of ACTEC
Author: Charles Fox, IV, A.B., M.A., JD, AEP® (Distinguished)