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

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 35 – September, 2020

NAEPC Journal of Estate & Tax Planning

Editor’s Note: Estate Planning for 2020 and Beyond
Strategies and Techniques to Capture Change and Use it to Your Advantage
Author: Susan P. Rounds, JD, CPA, LL.M., AEP®, TEP

Complimentary Video: Hartman Axley: The Heart of NAEPC
This month we are offering NAEPC members a very special treat in this section of the Journal. Watch this November 2018 interview with Hartman Axley, past president and board member emeritus of NAEPC, to learn more about the history of the association and his exceptional life. Hart is often noted as the “heart of NAEPC” for his many contributions to the association and profession, historical knowledge and perspective, and ongoing contributions. We thank Kit Mac Nee, Paul Viren, and Susan Austin-Carney for their time and talent creating this video and for sharing Hart’s incredible life and service with all members of NAEPC. We welcome all members of NAEPC to subscribe to the association’s YouTube channel.

Top Pick

The Biden Estate Tax Cliff: Gifting Like it’s 2012 All Over Again (PDF)
As we get closer to the November election, more and more wealthy people will continue to hedge by making the gifts that they should have been making all along.
Reproduced courtesy of The Ultimate Estate Planner, Inc.
Author: Steven J. Oshins, JD, AEP® (Distinguished)

Features

Note Sale to Grantor Trusts Before the 2020 Election (PDF)
The Biden 2-Step for Wealthy Families: Timing is Everything!
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Alan S. Gassman, JD, LL.M. (taxation), AEP®; Jerome M. Hesch, JD, AEP® (Distinguished); and, Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished)

Facing Change: Current Tax and Estate Planning Ideas (PDF)
Chock full of planning ideas covering 10 different areas, plus details on the Biden tax proposals.
Authors: Megan L. Jones, JD, LL.M., TEP and Paul Sczudlo, JD, TEP

Time Running Out on Year End Planning (PDF)
Practice Tool! A pressing message to clients: It takes time to establish strategies and structures designed to save estate taxes.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Barry A. Nelson, JD, LL.M.

Delaware Tax Trap Opens Door to Higher Basis for Trust Assets (and Avoids GST Tax Problems with Non-exempt Indirect Skip Trusts) (PDF)
Updated especially for the Journal! Now more than ever, intentionally causing assets held in an irrevocable trust to be included in the estate of a decedent with a taxable estate below the exemption may be a wise strategy. Learn how to spring the trap and capture a basis step-up!
Reproduced courtesy of Thomson Reuters
Author: Les Raatz, JD

Estate Planning for Vacation Homes (PDF)
7.4 million Americans own a second home. Chances are your clients need guidance on structuring a plan to pass their vacation home to the next generation.
Reproduced courtesy of WealthManagment.com
Authors: Bronwyn L. Martin, ChFC®, CLU®, MBA, CFS®, CRPC®, CMFC®, AEP®, CLTC, LACP; and, Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished)

6th Annual Non-Grantor Trust State Income Tax Chart (PDF)
Created by an eminent member of the NAEPC Estate Planning Hall of Fame®, this annual gem provides an explanation of the conditions under which each state will tax a non-grantor trust with links to state statutes.
Author: Steven J. Oshins, JD, AEP® (Distinguished)

Post-2020 Tax Policy Possibilities (PDF)
What a Biden presidency and Democratic Senate could mean for the course of tax policy.
Reproduced courtesy of Ernst & Young
Authors: Washington Council Ernst & Young

IRS Loses Tax Court Fight Over Private Stock Donation; Donors and Charities Beware (PDF)
The “all events” test is key to planning a charitable donation of appreciated stock. Citing Palmer, the Tax Court rejects the IRS position that, based on the policy of the charitable recipient, there was a pre-arranged plan for the redemption of donated stock.
Authors: Andrew M. Grumet, JD, LL.M. and Christina N. Cahill, JD

News Nook: A Compendium of Current Affairs

Life Insurance as a Charitable Donation: To Gift or Not to Gift? (PDF)
An insightful overview on including charitable giving in your estate plan using life insurance.
Authors: Bronwyn L. Martin, ChFC®, CLU®, MBA, CFS®, CRPC®, CMFC®, AEP®, CLTC, LACP; and, Eido M. Walny, JD, AEP®, EPLS

A Few Dollars the IRS Won’t Get (PDF)
A fun, firsthand account concerning Ettore De Grazia, an Arizona artist who protested taxes by burning paintings he valued at $1.5 million.
Author: Ira S. Feldman, CPA, AEP®

Emergency Remote Notarization and Witnessing Orders by State (PDF)
Updated! Practice Tool providing information on emergency Executive Orders by state.
Reproduced courtesy of ACTEC
Authors: Lauren J. Wolven, JD, and Erin M. Mayer, JD

NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)