NAEPC Webinars:

Issue 36 – February, 2021

NAEPC Journal of Estate & Tax Planning

New! Download the entire issue as one PDF file for offline reading.

Welcome Letter from the Newly Elected NAEPC President
Author: William D. Kirchick, Esq., AEP®

Editor’s Note: Estate Planning in the Face of Uncertainty
An introduction from the new editor of the NAEPC Journal of Estate & Tax Planning.
Author: Ryan P. Laughlin, CPA, JD, MST, AEP®

Growing Your Business and Network in a Virtual World: A Multidisciplinary Panel Discussion (Video)
This 90-minute multi-disciplinary panel discussion teaches back-to-basics strategies for interacting with clients in the rapidly growing virtual space from experts in the technology, legal, trust, insurance and financial planning, philanthropic, and accounting practice areas.
Learn more about the Robert G. Alexander Webinar Series.
Moderator: Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished)

Features

Estate Planning for the 99 Percent: With No Estate Tax, Consider Income Tax, Financial and Personal Objectives (PDF)
An overview of the new reality in financial and estate planning for the vast majority of clients
Author: Steven Siegel, JD, LL.M. (taxation)

After the Georgia Runoff, What Tax Planning Should You Do NOW! (PDF)
Timely and important commentary that examines the estate and income tax planning considerations advisors should be discussing with clients.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Robert S. Keebler, CPA/PFS, MST, AEP® (Distinguished), CGMA; Jonathan Blattmachr, JD, AEP® (Distinguished); and Martin Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished)

Situs Your Trust in a First-Tier Trust Jurisdiction (PDF)
A brief overview and important reminder that not all trust jurisdictions are created equal.
Reproduced courtesy of The Ultimate Estate Planner, Inc.
Authors: Steven J. Oshins, JD, AEP® (Distinguished) and Mark Dreschler

How COVID-19 and Interest Rates Affect Life Insurance (PDF)
An industry expert discussess two major developments in 2020 that you should be aware of now.
Reproduced courtesy of Trusts and Estates
Author: Richard L. Harris, CLU®, AEP®

Thirty-two Core Beliefs (PDF)
Holistic ways for practitioners to achieve a good estate-planning result.
Author: L. Paul Hood, Jr., JD, LL.M. (taxation), CFRE, FCEP

The Human Side of Estate Planning: Part 1 (PDF)
The first installment of an important three-part series. The second and third installments will appear in our next issue.
Author: L. Paul Hood, Jr., JD, LL.M. (taxation), CFRE, FCEP

Spirit of Holiday Giving Can Infuse Your Estate Plan (PDF)
Marty gives an important reminder that estate planning is not just about transmitting wealth but also transmitting values.
Initially published in Forbes.com
Author: Martin Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished)

Understanding Grantor Trusts (PDF)
An in-depth history and review of grantor trust rules, history, and tips on identifying a grantor trust.
Author: Steven Siegel, JD, LL.M. (taxation)

Planning for the Personal Injury Attorney’s Client (PDF)
Considerations when planning for a client’s settlement and how to protect any benefits being received.
Author: Karen Dunivan Konvicka, JD

News Nook: A Compendium of Current Affairs

The Improved Power to Plan: NY Amends Its Power of Attorney Forms and Laws (PDF)
An overview of planning considerations under new law in 2021 in New York.
Authors: Brian M. Balduzzi, Esq., LL.M. (taxation), MBA, CFP® and Alan D. Kroll, Esq.

Key Business Valuations Addressed by Tax Court (PDF)
Summary of a recent key valuation case that validates a valuator’s approach and method of valuation.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Evan Levine, ChFC® and Nainesh Shah, CFA

New Actuarial Tables are Coming (PDF)
Commentary regarding pending release of new actuarial tables by the IRS.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Lawrence P. Katzenstein, JD, AEP® (Distinguished)

Steve Oshins Releases 9th Annual Dynasty Trust State Rankings Chart (PDF)
An easy-to-use summary of leading Dynasty Trust states, along with expert commentary on additional benefits identified in the chart.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished)

Notes from the NYU Advanced Trusts and Estates Conference (PDF)
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Mary E. Vandenack, JD, CAP®

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