How Your Estate Plan May be Affected by Potential Changes (PDF)
Three national experts provide a sample client letter to help explain how potential changes could affect your clients’ estate plans.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI) Authors: Barry A. Nelson, JD, LL.M., Jennifer E. Okular, JD, LL.M., and Cassandra S. Nelson, JD
Recission – Considerations and Applications for Planning in 2021 (PDF)
This article discusses an often-overlooked provision in tax law that could become more popular than ever if tax changes are made retroactive at some point.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI) Authors: Thomas A. Tietz, JD, Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished), and Jonathan G. Blattmachr, Esq., AEP® (Distinguished)
What Part of Disregarded Did You Inadvertently Disregard (PDF)
This article discusses pending tax law changes with disregarded trusts and options to consider for clients.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI) Authors: Alan S. Gassman, JD, LL.M. (taxation), AEP® (Distinguished) and Brandon L. Ketron, JD, LL.M.
The following materials are published and provided by the National Association of Estate Planners & Councils (NAEPC) as part of its mission to promote excellence in estate planning by delivering exceptional resources and unsurpassed education.
The opinions expressed in this publication do not necessarily represent the opinions of NAEPC, its Officers, Board of Directors or its various committees. NAEPC does not provide legal, tax, accounting or financial advice and these materials are published solely to provide a diversity of thought and information on topics involving wealth planning, tax, estate and gift planning, estate and trust administration and philanthropy.
ALL INFORMATION IN THIS WEBSITE AND THE JOURNAL IS PROVIDED “AS IS”, WITH NO GUARANTEE OF COMPLETENESS, ACCURACY, TIMELINESS OR OF THE RESULTS OBTAINED FROM THE USE OF THIS INFORMATION. ALL INFORMATION IN THIS WEBSITE AND THE JOURNAL IS WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO WARRANTIES OF PERFORMANCE, MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. See complete disclaimer.
We continue to source original articles for publication in The NAEPC Journal. If interested, contact us at firstname.lastname@example.org.