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

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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

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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

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Details coming soon.

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

Issue 25 – December, 2016

NAEPC Journal of Estate & Tax Planning

Note from the Editor: The Yogi Berra Era of Estate Planning?
Some legends never die and witty words of wisdom never cease to apply.
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®, TEP

Accredited Estate Planner® Designee – Top Pick (See previous top picks)

Estate Planning Traps That Have Nothing To Do With Estate Taxes (PDF file)
A NAEPC Journal original! At a time when some clients may be wondering why they should proceed with estate planning due to the proposed elimination of the estate tax, this article reminds us that there are many issues to resolve aside from taxes and provides wise counsel on how to proceed.
Authors: Stuart M. Horwitz, JD, LLM (Taxation) and Jason S. Damicone, JD, LLM (Taxation)

Features

Consistent Basis Reporting Between Estates and Beneficiaries (PDF file)
Pursuant to I.R.C. Section 1014(f) enacted in 2015, consistent basis reporting between estate tax returns and income tax returns is now generally required. The law places a burden on executors and potentially on beneficiaries as well. Learn how to advise your clients on navigating the inner workings of these rules and how to avoid the potential impact of the Zero-Basis Rule.
Originally appeared in The Tax Advisor, © 2016, AICPA. Reprinted by permission.
Author: Jordon Rosen, CPA, MST, AEP®, past president of NAEPC
Steve Oshins on the Kloiber Case: Delaware Dynasty Trust Broken into Pieces by Beneficiary’s Divorcing Spouse (PDF file)
Kloiber is a fascinating walk through many issues we deal with as planners. Is a divorcing spouse on equal footing with a creditor when it comes to claiming assets held in trust? Does the trust distribution standard make a difference? Does trust situs affect the interpretation of the rights of a divorcing spouse? This in-depth analysis demonstrates the critical importance of choosing the right trust distribution standard and we see just how wrong things can go depending on the existing law in the chosen jurisdiction.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
Steve Oshins on Kloiber: The Aftermath (PDF file)
Read the original piece by Steve and then learn about the $30,000,000 whimsy in its wake.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
Recent Trust State Rankings Charts
Oshins 5th Annual Dynasty Trust State Rankings (PDF file)
Oshins 7th Annual DAPT State Rankings (PDF file)
Author: Steven J. Oshins, JD, AEP® (Distinguished)
Basis Consistency Reporting for Unmatured Life Insurance Contracts: Does Basis Step-Up and How Do Executors and Beneficiaries Deal with Reporting? (PDF file)
Now that basis consistency and Form 8971 reporting are required, this may no longer be just a theoretical question.  Bonus: A higher basis in the policy means more cash value can be accessed income tax-free.
Authors: Vincent M. D’Addona CLU®, ChFC®, AEP® (Distinguished) nominee RICP, CExP®, MSFS, Michael Geeraerts, CPA, JD, CGMA®, CLU®, and Jim Magner, JD, CLU®, ChFC®
Little Things Mean A Lot: Tips for Dividing Art and Collectibles in Divorce or Death(PDF file)
Written especially for NAEPC Journal readers! Ms. Rigaud provides tips to avoid the potential minefield of family disputes over cherished artwork, antiques and collectibles during times of transition – be it estate settlement or even divorce. She cautions against relying on do-it-yourself lists and reminds us that these objects carry a significant emotional attachment that can damage family relationships during stressful times.
Author: Morgan Rigaud, Qualified IRS Appraiser
Try to Avoid Using the ‘R’ Word (PDF file)
The author posits a more positive vision for the time when clients are no longer in the workforce. He proposes creating a financial plan with purpose – one based on a life mission statement that contemplates the personal life pyramid.
Originally appeared in Insurance News Net Magazine. Reprinted with permission.
Authors: Shane Westhoelter AEP®, CLU, LUTCF, LTCP and Member of NAEPC Board of Directors
Marty Shenkman’s Notes From 42nd Annual Notre Dame Estate Planning Institute:  Day One and Day Two (PDF file)
Marty Shenkman’s detailed and in-depth notes from Days One and Two. Don’t miss this invaluable resource consisting of 90 pages of wisdom and practical insight from one of our “Masters Among Us.”
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD
Getting “Buy-In” to Develop a Collaborative Team  (PDF file)
Dave Holaday and John Warnick reveal that true team work is rare because most advisors work in a silo as their default style. The authors identify the three prevailing models of collaboration and identify the ultimate – The Trusted Team Model. They outline protocols and steps to achieve buy-in from a client’s advisors and create the magic that transforms individual expertise into collective excellence.
Originally published in the February 2013 issue of Trusts & Estates. Reprinted by permission.
Author: David W. Holaday, ChFC and John A. Warnick, Esq.
Client Professional Advisor Communication Authorization Letter Jul 28 2016  (PDF file)
A strong proponent of Interdisciplinary Collaboration, Marty Shenkman drafted this sample letter from a client to members of his or her prospective interdisciplinary estate planning team to encourage collaboration and cultivate coordination and efficiency in the process. Marty is generously sharing it with our NAEPC readers to adapt for use in your respective practices.
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

And Now A Word From Our Sponsors

Secondary Planning for CRTs  (PDF file)
Written for our Journal readers following Sterling Foundation Management, LLC’s sponsorship at the 53rd NAEPC Advanced Estate Planning Strategies Conference last month! CRTs are irrevocable and life circumstances sometimes change, a CRT may fall out of alignment with a client’s needs and goals over time. This article discusses CRT income interest sales and CRT rollovers as possible solutions if this happens to a client. Two case studies examine how these strategies might work.
Author: Sterling Foundation Management, LLC

News Nook: A Compendium of Current Affairs

The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 3Q 2016 (PDF file)
Author: Scott E. Swartz, JD, LL.M., AEP®
Practical Planner Newsletter October – December 2016  (PDF file)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD
Practical Planner Newsletter July – September 2016  (PDF file)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD
NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)