NAEPC Webinars:

Wednesday, January 20, 2021 at 3:00pm - 4:30pm ET - Growing Your Business and Network in a Virtual World: A Multidisciplinary Panel Discussion

Source: The Robert G. Alexander Webinar Series

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Panelists - Dean DeLisle, Founder and CEO, Forward Progress; Thomas M. Forrest, TO, AEP® (Distinguished); Bronwyn L. Martin, MBA, ChFC®, CLU®, CLTC®, CRPC®, CFS®, CMFC®, AEP®, LACP, AIF®, CFS; Ginger F. Mlakar, JD, CPA, AEP®; Gregory E. Sellers, CPA, AEP®

Has the global health crisis and the acceleration of an online environment changed the way you market your services and advise your clients? Do you have the technological tools to communicate effectively with your current network? Are you looking for ways to expand your reach? Attend this unique multi-disciplinary panel discussion to learn strategies for interacting with your clients in the rapidly growing virtual space from experts in the technology, legal, trust, insurance and financial planning, philanthropic, and accounting practice areas. Those who are unable to attend on the live date and time are welcome to register and on-demand access will automatically be sent so you can watch the program at your leisure.

Moderator - Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished) 

Mr. Shenkman is an attorney in private practice in estate and tax planning, planning for closely held businesses, and estate administration in Fort Lee, New Jersey and New York City. He is the author of 42 books and more than 1,000 articles. Editorial Board Member of Trusts & Estates Magazine, CCH (Wolter’s Kluwer), and the Matrimonial Strategist. Has previously served on the editorial board of many other tax, estate and real estate publications.

 

Panelists:

Dean DeLisle, Founder and CEO, Forward Progress

Founder and CEO of Forward Progress serving over 2,000 corporate clients over the past 15 years. In 2012 Dean created and released a Social Influencer Development Platform known as Social Jack. Dean is host of his own Podcast, Influence Factory, and has written, FIRST, The Street Guide to Digital Business Influence which gives the reader proven essential steps and tools to develop thought leadership and recognition in their industry. His company has produced over 5,000 virtual events and webcasts.

 

Thomas M. Forrest, TO, AEP® (Distinguished) 

President and CEO of U.S. Trust Company of Delaware. Tom is past President and founder of the Personal Trust Division for Charles Schwab Bank in Wilmington, Delaware. Mr. Forrest assisted the IRS with the development of fiduciary income tax returns on magnetic media. He has lectured to professional groups on a variety of tax and estate planning topics at numerous meetings and seminars around the country. 

 

Bronwyn L. Martin, MBA, ChFC®, CLU®, CLTC®, CRPC®, CFS®, CMFC®, AEP®, LACP, AIF®, CFS

Bronwyn Martin has been doing comprehensive financial planning for over 20 years. Bronwyn has 2 offices in 2 different states, clients throughout the US, and a virtual staff of 5. She is currently serving as a member of the National Association of Estate Planners & Councils Board of Directors.

 

 

Ginger F. Mlakar, JD, CPA, AEP®

Ginger Mlakar serves as in-house legal counsel and oversees the donor stewardship program for the Cleveland Foundation. She has been named among the Best Lawyers in America and the Top 50 Female Ohio Super Lawyers List by Law and Politics magazine. She is currently serving as a member of the National Association of Estate Planners & Councils Board of Directors.

 

Gregory E. Sellers, CPA, AEP®

Greg is a Member in the Tax Division of Warren Averett, LLC, a leader of the firm’s Estate and Trust Service Area, and he has been serving clients for 35 years.  Greg also served on the NAEPC Board of Directors and is a past president of NAEPC and the Montgomery (AL) Estate Planning Council.

 

 

Please note this is a special 90-minute presentation. 

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

 

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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Details coming soon.

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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Details coming soon. 

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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Details coming soon. 

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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Details coming soon.

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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Program details coming soon.

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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Details coming soon.

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

DRead more

Details coming soon.

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

DRead more

Details coming soon.

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

DRead more

Details coming soon.

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

Issue 24 – August, 2016

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. The opinions expressed by authors do not necessarily reflect those of the National Association of Estate Planners & Councils.

Regular Columns and Reports

Note from the Editor: Time to Start the Estate Planning Conversation with Your Privately Held Business Owner Clients
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®
List of Conferences
2016 Conferences on Estate, Financial Planning
Distance Learning Programs
Upcoming and on-demand professional education

Accredited Estate Planner® Designee – Top Pick

Creative Planning Strategies Once the 2704 Regs Become Final (PDF file)
Hot off the presses. A critical read for some direction on the 2704 regs.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Steven J. Oshins, JD, AEP® (Distinguished) and Robert S. Keebler, CPA, MST, AEP® (Distinguished)

Features

A Comprehensive Perspective on Four UPIA-TOLI Cases, Plus One That Includes the UTC, and Their Astounding Implications for ILIT Trustees, Part 1 of 2 (PDF file)
Provides a critical and thorough review of the prudent investor duties of a trustee with respect to life insurance. Part I: Cochran vs. KeyBank (Coauthor Randy Whitelaw was the lead expert for the plaintiffs.)
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Gary L. Flotron, MBA, CLU®, ChFC®, AEP® and E. Randolph “Randy” Whitelaw, AEP® (Distinguished)
A Comprehensive Perspective on Four UPIA-TOLI Cases, Plus One That Includes the UTC, and Their Astounding Implications for ILIT Trustees, Part 2 of 2 (PDF file)
Part 2: Describes and analyzes 3 subsequent UPIA-TOLI cases. Includes Rafert v. Meyer which applies the UTC in addition to UPIA to TOLI.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Gary L. Flotron, MBA, CLU®, ChFC®, AEP® and E. Randolph “Randy” Whitelaw, AEP® (Distinguished)
Elephant in the Room (PDF file)
The author identifies the potential negative impact of our enduring low interest rate environment on life insurance products and on the industry as a whole.
Author: Lawrence Rypka, JD, CFP
Estate Planning Strategy Using Cost Segregation (PDF file)
This article was penned especially for our NAEPC Journal readers. Cost segregation is an income tax strategy used to accelerate depreciation deductions. While depreciation is generally a use it or lose it deduction, if a decedent missed the opportunity to accelerate during life—the estate may still be able enjoy the benefits of this technique via the decedent’s final income tax return. Moreover, the estate and beneficiaries may avoid the potential depreciation recapture on a subsequent sale. Learn how.
Authors: Gian Pazzia, CCSP
A Primer on Tax and Other Issues Relevant to Art Collectors and Their Advisors(PDF file)
A thorough outline that walks through both the income and the transfer tax ramifications of owning and transferring works of art, whether to third parties, charity or chosen beneficiaries. Details of California Sales and Use tax are also provided along with strategies for dealing with dealers.
Author: Paul N. Frimmer, Partner, Loeb & Loeb LLP
Note Sales, Economic Substance and “The 10% Myth” (PDF file)
The authors analyze the often used 10% seeding strategy used to establish economic substance in a sale to IDGT transaction and demonstrate why the Reality of Sale approach has more validity and is the true key. They conclude that the correct test is whether the note payments can be projected to be satisfied and how that standard can be met.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Jerome M. Hesch, Esq., Richard Oshins, MBA, LL.M., AEP (Distinguished) & James Magner, JD, CLU, ChFC
2nd Annual Non-Grantor Trust State Income Tax Chart (PDF file)
Is the “tax drag” wasting your client’s investment returns? Many trusts accumulate income that is subject to state income tax even if the income is not sourced in that state. The author discusses the triggers – and the fixes.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
High Performance Teaming & Professional Collaboration (PDF file)
The NAEPC mission is to promote the inter-disciplinary approach to estate planning. This article, adapted from our full whitepaper on the topic, illustrates the when, the why, the how, and the incomparable benefits to both clients and advisors.
Originally published in the May 2016 issue of Trusts & Estates. See subscription information.
Our NAEPC collaboration whitepaper was authored by members of the NAEPC Multi-Disciplinary Teaming and Professional Collaboration Committee. Primary Contributing Authors: Todd Fithian, CLWC®; Albert E. Gibbons, CLU®; ChFC®, AEP® (Distinguished); and, David W. Holaday, ChFC®, CAP®. The whitepaper was adapted to this article by Susan P. Rounds, JD, CPA, LL.M., AEP®.
Proposed Regulations IRC Section 2704 (PDF file)
The long promised proposed regulations under IRC Section 2704 have just been released. The government document is attached in its entirety. Expect analysis and commentary in the days and weeks to come. More information appears in Note from the Editor: Time to Start the Estate Planning Conversation with Your Privately Held Business Owner Clients.
Author: Department of the Treasury, Internal Revenue Service

News Nook: A Compendium of Current Affairs

The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 2Q 2016 (PDF file)
Author: Scott E. Swartz, JD, LL.M., AEP®
Practical Planner Newsletter April – June 2016  (PDF file)
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
Pre-Election Estate Tax Proposals: Clinton vs. Trump  (PDF file)
Learn the stark contradictions in the candidates’ current proposals and the steps you can take now to best prepare your clients—no matter who wins.
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)