Issue 22 – October, 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: Why You Should Consider Charitable Lead Annuity Trusts for Estate Planning Author: Mary P. O’Reilly

List of Conferences 2015 Conferences on Estate, Financial Planning

Distance Learning Programs Upcoming and on-demand professional education

Accredited Estate Planner® Designee – Top Pick

Updated ACTEC State Death Tax Chart (PDF file) Reprinted with the permission of ACTEC Author: Charles Fox, IV, A.B., M.A., JD, AEP® (Distinguished) (Most popular article from this issue in terms of views by AEP® designees.)

Articles

Top 10 Things You Should Know About the Final Portability Regulations (PDF file) Reproduced courtesy of LISI (Leimberg Information Services, Inc.) Newsletter #2320 (July 9, 2015) Authors: Lester Law & George Karibjanian

Roadmap for a Successful Succession Plan (PDF file) Reprinted with the permission of SRR Journal Author: Alex W. Howard, CFA, ASA

Business Succession: Part I & Part II (PDF file) Reprinted with the permission of SRR Journal Author: Leigh S. Harter, CFP®, TEP

The Terms of the Trust: Extrinsic Evidence of Settlor Intent (PDF file) Reprinted with the permission of ACTEC Authors: Fred Franke and Anna Katherine Moody

Fiduciary Best Practices for an Individual Trustee (PDF file) Reprinted with the permission of ABA Section of Real Property/Trust & Estate Law Authors: Richard B. Freeman, CFP® and Ruth Flynn Raftery, JD, CPA*

Life Insurance Policy Audits (PDF file) Author: Gary DeVicci, MSFS, CFP

Directed Trusts: Panacea or Plague? (PDF file) Reprinted with the permission of Trusts & Estates, March, 2015 (NAEPC Member Discounted Subscription) Author: Todd A. Flubacher

As college expenses rise, CRUTs can do more than plan for retirement (PDF file) Reprinted with the permission of Cannon Financial Institute

The Income Taxation of Complex Trusts and Estates (PDF file) Reprinted with the permission of CCH, Estate Planning Review Author: Jeremiah W. Doyle IV

State Tax Treatment of Trusts (PDF file) Reprinted with the permission of CCH, Estate Planning Review Author: Steven J. Oshins, JD, AEP® (Distinguished)

The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update (PDF file) Author: Scott E. Swartz, JD, LL.M., AEP®