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Issue 21 – Second Quarter, 2015

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

Guest Editor’s Column: Obergefell Effect on LGBT Estate Planning (PDF file)
Written for NAEPC to update our readers on the recent SCOTUS ruling regarding same sex marriage.
Author: Joan M. Burda, Attorney at Law
List of Conferences
2015 Conferences on Estate, Financial Planning
Distance Learning Programs
Upcoming and on-demand professional education

Accredited Estate Planner® Designee – Top Pick

Putting It All Together—Some Of The Best Planning Strategies We See In The New Frontier That Reduce Both Income Taxes And Estate Taxes (PDF file)
Author: S. Stacey Eastland, JD, AEP® (Distinguished)
Most popular article from this issue in terms of views by AEP® designees.)

Second Quarter Update

Speculation About Upcoming Section 2704 Regulation (PDF file)
Author: Steve Akers, JD, AEP® (Distinguished)
An update on a standard and a brand new release from our Hall of Fame:
6th Annual DAPT State Rankings Chart (PDF file)
1st Annual Non-Grantor Trust State Income Tax Chart (PDF file)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
Are You Aware Decanting Causes Tax Issues? (PDF file)
Reproduced courtesy of Ultimate Estate Planner
Author: Robert S. Keebler, CPA, MST, DEP, AEP® (Distinguished)
Practical Planner, Volume 10, Issue 1, Jan-March 2015 (PDF file)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD
The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update (PDF file)
Author: Scott E. Swartz, JD, LL.M., AEP®
The Year of Transparency’s Tipping Point (PDF file)
Reproduced courtesy of
Author: Barbara R. Hauser, JD, TEP
Bullion Monarch Mining, Inc. v. Barrick Goldstrike Mines: Unconstitutional Perpetual Trusts—Not So Fast Says the Nevada Supreme Court! (PDF file)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
Heckerling Musings 2015 and Current Developments (PDF file)
Reproduced courtesy of Heckerling Institute and the University of Miami
Author: Steve Akers, JD, AEP® (Distinguished)
2015 Trends for Estate Planning (PDF file)
Reproduced courtesy of Cannon Financial Institute
Author: Daniel A. Smith, CFP®, CWS®, CIF®