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Issue 41 – January, 2023
Eido M. Walny, Atty, AEP®, EPLS
Walny Legal Group LLC
It’s hard to believe 2022 is at an end. The wild ride that was the original Build Back Better Act seems like a distant memory. For the first time in several years, it seems that estate planners actually got an opportunity to take a deep breath and prepare for 2023 like the rest of the country. It feels strange.
Even so, it seems like 2022 was an adventure all its own. The estate tax battles were resolved in the estates of Michael Jackson and Prince. Shawn King settled her fight with Larry King’s estate, as did the son of Anne Heche. It was a banner year for celebrity estate fights.
The estate planning world lost a titan of our own in Stephen Leimberg. There is hardly an estate planner worth their weight in salt that has not had their career affected by Steve. From his newsletter to Number Cruncher, Steve’s cast a long shadow on the industry. I had the good fortune to know Steve personally and even got to visit him at his home in Florida once. He was less interested in talking about taxes and more interested in showing off his art. He had a big heart and will be sorely missed.
I’m proud to present you another edition of the NAEPC Journal. This issue carries on our mission of containing only original articles. I’m happy to present a wide range of articles that touch our industry, and from a wide range of authors. I hope you enjoy it.
Best wishes to you and your family for a happy, healthy, and successful 2023.