This Just In...

Join us for the October 9th webinar, "Special Needs Trusts: What Every Estate Planning Professional Needs to Know"

Message from the President

PhotoJoanna Averett, MBA, CFP®, AIF®, AEP®
First American Trust
San Bernardino, California

Dear Colleagues:

I write today with a heavy heart as I announce the passing of NAEPC president-elect Robert G. Alexander, JD, LL.M., AEP®, EPLS. Bob has been an integral part of our board for over ten years and will be missed terribly. Bob's impact on this association will be seen for many, many years to come as we work to carry out his vision and goals for NAEPC.

With October almost here, I believe it is most appropriate to talk a bit about National Estate Planning Awareness Week. We welcome your participation this year and encourage you to talk to family, friends, and colleagues about the need for estate planning by a multi-disciplinary team of professionals and what that means to you. Help us spread the word this October 21 – 27, 2013.

Participation at our inaugural webinar was strong and we are excited to continue the series with Bernard A. Krooks, JD, CPA, LL.M., CELA, AEP® presenting "Special Needs Trusts: What Every Estate Planning Professional Needs to Know" on October 9, 2013 at 3:00 pm ET. Please read more below.

This has been a really exciting year for NAEPC technology–wise. Our affiliated local councils are enjoying a newly–reprogrammed website platform that while not obvious to the membership, is very new for those who administer it. Doing so has also placed us in a position to add new features to the websites that will surely make the offering more valuable in the future. In addition, the national website,, now boasts many new pages and amendments. New member benefits are added monthly, the listing of council events now appears in an upgraded format with a link directly to the council site, a page has been dedicated to our webinar program, an entire tab has been added just for the annual conference (past, present, and future events), and the monthly newsletter for council leaders is now posted on a special page. Take a look today! As always, we welcome your suggestions for improvement.

I hope to see you this November 20-22 in Las Vegas! We are on track for record attendance and I hope you will choose to participate in this milestone event.


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Who Are We?

I find it difficult to imagine trying to engage in estate planning without a team approach. The very best advisors know that no one person can know everything, and it is only with the services of the entire team, particularly legal, tax and insurance experts, that all the client's needs and potential issues can be properly addressed. Read more…

April Caudill, JD, CLU®, ChFC®, AEP®


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Become a High Roller… Learn the Latest & Greatest from
the Best & Brightest!


Jordon N. Rosen
CPA, MS (taxation), AEP®
Belfint, Lyons & Shuman, PA
Wilmington, Delaware


With the 50th Annual Conference just a little under two months away, I would like to focus on three aspects of this exciting event:

• Speakers
• Networking
• Exposure

Speakers… We are anticipating a record turnout this year and those who attend will avail themselves of continuing education provided by the nation's top speakers. We are exceptionally pleased to have the following speakers at our podium:

  • Vincent M. D'Addona, CLU®, ChFC®, AEP®
  • Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished)
  • Jeremiah W. Doyle IV, JD, LL.M. (taxation), LL.M. (banking law), AEP® (Distinguished)
  • Albert E. Gibbons, CLU®, ChFC®, AEP® (Distinguished) Nominee
  • Michael W. Halloran, CLU®, ChFC®, AEP®, CFP®, REBC, RHU, LUTCF, MSFS, MSM
  • David A. Handler, JD, AEP® (Distinguished)
  • Christopher R. Hoyt, JD, AEP® (Distinguished)
  • Robert S. Keebler, CPA, MST, AEP® (Distinguished)
  • David H. Kirk, JD, LL.M. (taxation), CPA, CFP®
  • Bernard A. Krooks, JD, CPA, LL.M., CELA, AEP®
  • Paul S. Lee, JD, LL.M.
  • Stephan R. Leimberg, JD, AEP® (Distinguished)
  • Carlyn McCaffrey, LL.B., LL.M., AEP® (Distinguished)
  • Steven J. Oshins, JD, AEP® (Distinguished)
  • Richard A. Oshins, JD, LL.M., MBA, AEP® (Distinguished)
  • Jeffrey N. Pennell, JD
  • John W. Porter, B.B.A., JD, AEP® (Distinguished)
  • Nancy B. Rapoport, JD
  • Robert C. Slane, CLU®, AEP®

Networking… Attendees will join over 400 estate planners from around the country, not only for the education but for a unique and intimate networking opportunity. The program registration fee includes meals and a welcome reception, which is the perfect time to get to know new people and make new friends.

Exposure… We are grateful for the support of our conference sponsors and exhibitors. Their participation allows us to provide attendees with the experience the annual conference has become known for, but also gives the attendee access to new resources during the three days of exhibit hall hours.

The full registration brochure can be downloaded at The registration fee is low and the benefits are high… don't delay, you don't want to miss out!

It's not too late to sign up as a sponsor or exhibitor! Take advantage of this affordable opportunity by visiting with Ed Socorro at or 312–600–5303. A downloadable kit can be found at


Please join us for the next webinar in the 2013 series:

October 9, 2013
3:00 pm – 4:00 pm ET

"Special Needs Trusts: What Every Estate Planning Professional Needs to Know"
Bernard A. Krooks, JD, CPA, LL.M., CELA, AEP®

Mr. Krooks will present a primer on special needs trusts and what you need to know to incorporate this important planning opportunity into your practice. It is estimated that one in seven Americans has a disability and this number is expected to continue to rise as the baby boomers age and more children are diagnosed with autism and other developmental disabilities. In this environment, planning for individuals with disabilities takes on increased importance in our estate planning practice. Utilizing various types of special needs trusts, Mr. Krooks will discuss how to access government‐financed health care while preserving the family nest egg. Moreover, the quality of life of the family member with disabilities will be improved. Pertinent tax considerations will be discussed; including how to balance special needs planning with traditional tax planning for the high‐net worth client.

Click HERE for a biographical sketch of Bernard A. Krooks, JD, CPA, LL.M., CELA, AEP®.


Accredited Estate Planner® Designation Information

PhotoM. Eileen Dougherty, CTFA, CFP®, AEP®, ChFC®
Hawthorn - PNC Family Wealth
, PA

It is with great excitement I announce the approval of our 1,700th Accredited Estate Planner® designee – please join me in congratulating Phillips M. Bragg, CFP®, AEP® of Charlotte, NC on his accomplishment!

Becoming an Accredited Estate Planner® demonstrates to your clients and colleagues that you support the team concept of estate planning. It's that simple! The Accredited Estate Planner® designation is a graduate level accreditation in estate planning obtained in addition to already recognized professional credentials within the various disciplines that make up estate planning: attorneys, accountants, insurance and financial planners and trust officers. The only multi-disciplinary designation in estate planning, it is awarded to estate planning professionals who meet special requirements of education, experience, knowledge, professional reputation, and character. See more details and download an application form.

Why should you earn the AEP® designation?

  • Gain a competitive edge...success requires setting yourself apart from the competition
  • Give the public a way to identify you as a qualified professional estate planner who has the expertise and experience necessary to handle complex estate planning and/or business succession needs
  • Acquire access to potential clients through our national searchable database

Active membership as an Accredited Estate Planner® carries with it many benefits, including: a private session at the annual conference just for designees (this year we welcome Stephan R. Leimberg, JD, AEP® (Distinguished); an additional discount of $50 to attend each annual conference; direct electronic delivery of the AEP Alert, our private newsletter; special discounts to attend the new NAEPC webinar series; and access to the NAEPC–approved consumer tri–fold. These benefits are available in addition to various member benefits provided through the NAEPC Value Partner program.

NAEPC would like to congratulate the newest Accredited Estate Planner® designees on their achievement:

Charles F. Adler, JD, CPA (retired), AEP®

Cleveland, OH

A. Jude Avelino, JD, LL.M. (taxation), AEP®

New York, NY

Phillips M. Bragg, CFP®, AEP®

Charlotte, NC

Robert M. Burns, CFP®, ChFC®, AEP®

Palm Beach Gardens, FL

R. Scott Darrah, CFP®, ChFC®, CLU®, CAP®, AEP®

Council Bluffs, IA

Carolyn L. Dorazio, JD, MBA, CFA - Level I, AEP®

Wexford, PA

Emily A. Drake, CFP®, AEP®

Cleveland, OH

Graham C. Gerlach, CFP®, AEP®

Denver, CO

Daniel K. Jenkins, CLU®, AEP®

Pittsburgh, PA

Gilbert P. Joehl, CFP®, CLU®, ChFC®, CASL, AEP®

Jacksonville, IL

Donald L. Kester, MBA, CLU®, CFP®, AEP®

Pittsburgh, PA

Cynthia A. Kuppens, MBA, CFP®, AEP®

Cambridge, MA

Robert J. Miller, CFP®, AAMS®, RFC®, AEP®

DeLand, FL

M. Elizabeth Monihan, JD, AEP®

Cleveland, OH

David L. Silvian, JD, AEP®

Boston, MA

Mary Eileen Vitale, CPA, CFP®, BSBA (Accounting), AEP®

Beachwood, OH

Catherine Collins Warren, CTFA, AEP®

Mount Dora, FL

Mark A. Weber, CLU®, AEP®

Omaha, NE

Lloyd A. Welling, JD, AEP®

Pittsburgh, PA

David A. Wexler, CLU®, ChFC®, AEP®

Bethesda, MD

Jonathan M. Williams, CFP®, CFA, AEP®

Mechanicsburg, PA

Roger L. Wise, JD, AEP®

Sewickley, PA

Michael J. Zeleznik, CPA, ABV, MT, AEP®

Fairlawn, OH


Council Relations Committee Report

PhotoPaul S. Viren, CLU®, ChFC®, AEP®
Viren & Associates, Inc.

For those reading each section of this newsletter you must surely see a pattern – breaking records and meeting goals! The Council Relations Committee is no different! I am pleased to report that we have a record number of estate planning councils affiliated with NAEPC! With a total of 143 affiliated local estate planning councils from all corners of the United States (and several more mid-affiliation), we now serve over 28,000 individuals! The great thing to observe from this news is that our industry is growing and estate planning council membership is valued, which also indicates our expertise is vital to our clients. As I meet with councils from across the land the one thing that proves unique is the gathering of multi–disciplinary professionals sharing ideas, learning from one another, and collectively working together to serve clients and enhance the lives of their families and generations to come!

Member Benefits, Programs & Services

All members of affiliated local councils have access to the growing list of benefits provided through the council's affiliation with NAEPC, a list of which appears below. You are encouraged to visit to take a look today. As you browse, please remember that some benefits are password protected. For these special benefits members must utilize a user name/password to access detailed ordering links and information. If you are an At-large member or member of a council that utilizes passwords on a website hosted by NAEPC, you can use the "I forgot my password" option. Others should contact NAEPC with questions about the appropriate user name/password combination.

New Benefits

2-Part Webinar Series with Robert S. Keebler - Planning After the DOMA Decision

KeeblerBack on June 26th, the U.S. Supreme Court struck down the federal Defense of Marriage Act ("DOMA"), enabling married same-sex couples to enjoy the same legal rights as heterosexual married couples. But, exactly how far-reaching is the impact of this new court decision?

As an estate planning professional - - whether you're an attorney, CPA, or financial advisor - you need to know the impact that this decision has on the following:

  • Income Tax Planning Issues including its impact on joint tax returns, amended income tax returns, income tax returns beyond the statute of limitations, rollover IRAs at death, Section 1041 and divorce
  • Estate & Gift Tax Planning including inter vivos gifts, amended gift tax returns, gift tax returns beyond the statute of limitations, portability, spousal rollovers, beneficiary designations, ERISA and REA, CP issues and marital agreements
  • Planning in states that have "marriage equivalents" (like domestic partnership and civil unions) or "forced marriage" (for long-term co-habitants)
  • The non-tax issues (government benefits, etc.) you should address when advising couples on their marriage decision (whether or not they reside in a state that allows same-sex marriage)
  • What happens (and must be planned for) when property rights are first determined in a state permitting marriage and then the couple moves to a non-recognition state
  • The role of Pre-Marital Agreements and what are the drafting issues you must address
  • Living Trust (and Will) drafting issues and how to address them
  • PLUS, as a special bonus, these California-specific issues (to be discussed at the end of the call):

    How Separate Property and Community Property must now be handled
    The little-known Property Tax reassessment problems and how to avoid them

In July, nationally renowned tax authority, Robert S. Keebler, CPA, MST, AEP (Distinguished) presented Part I of a very timely 2-part series on this topic, entitled, "Planning After the Landmark DOMA Decision" and estate planning attorney and LGBT planning expert, Alma Soongi Beck, J.D., LL.M. (taxation), presented Part II entitled, "Estate Planning for Same-Sex Couples - - Complex Property Rights and Drafting Issues After the Repeal of DOMA".


The handout materials and the audio recording of this 2-Part On-Demand Educational Series is available to NAEPC members for a very special discounted price of just $199 for an immediate download (or $249 for the CD package). Visit to order today!

Please log into our members-only area for special pricing and ordering links.

Wolters Kluwer Law & Business

Wolters Kluwer enables legal, tax, finance, and healthcare professionals to be more effective and efficient. We provide information, software, and services that deliver vital insights, intelligent tools, and the guidance of subject-matter experts. We create value by combining information, deep expertise, and technology to provide customers with solutions that improve their quality and effectiveness. Professionals turn to us when they need actionable information to better serve their clients. Our 175+ years of history stretch across many geographies and areas of expertise.

Through its affiliate program, Wolters Kluwer provides exclusive discounts on a wide range of professional resources available at the Wolters Kluwer Law & Business online bookstore. NAEPC members are eligible to receive 20% off their order + free shipping. Please log in to the members-only area to obtain the NAEPC link and special code to be entered at check out for your discount.

Please log into our members-only area for special pricing and ordering links.

Existing Benefits

  • ABA Book Publishing / The ABA Checklist for Family Heirs
  • Acquire Direct Marketing
  • Advisys
  • American Dream Planner LLC
  • Amicus Creative Media & Legal Vault
  • BizActions LLC
  • Business Valuation Resources, LLC
  • Cards for a Cure
  • CBData™
  • Charitable Planning Desk Reference for Advisors / Strategic Philanthropy
  • CrummeyService
  • Discuss Directives, LLC - Heart2Heart Workbook & Deck of Cards
  • DocuBank
  • Estate Planning Smarts / Pensworth
  • Family Business Magazine
  • Fiserv Investment Services
  • Florida Domicile Handbook
  • International Genealogical Search Inc.
  • Klark Proposal Software
  • Konica Minolta Business Solutions
  • Lawgic, LLC
  • LegacyQuest, LLC
  • Midwest Transaction Group
  • My Perfect Will
  • My Personal DataSafe LLC
  • Oswald Companies Personal Excess Liability
  • Private Wealth Magazine
  • PS Awards
  • Ruby Receptionists
  • Sterling Cut Glass
  • The National Underwriter Company
  • The Ultimate Estate Planner
  • Trusts & Estates

The NAEPC Education Foundation Corner

PhotoClark B. McCleary, CLU®, ChFC®, MSFS, AEP® (Distinguished)
McCleary & Associates
Houston, TX

The much-anticipated yearly event is upon us… National Estate Planning Awareness Week! Councils are getting involved. How can you, a member of an affiliated local council, also become a part of the activities?

It's simple! Start talking to clients, friends, and colleagues today!

October 21 – 27, 2013 provides a unique opportunity to talk to people about the important of estate planning, the need for the process to be accomplished by a qualified, multi-disciplinary team of individuals, and the need to keep an existing estate plan current and review documents regularly. Please consider using National Estate Planning Awareness Week as the impetus to reach out to your clients with a warm and friendly reminder to visit your office or revisit their estate plan. You can also use the week as a great opportunity to strike up a conversation with friends and strangers with a critical message – you need estate planning too!

Clark McCleary

Estate Planning Law Specialist Designation Information

The Estate Planning Law Specialist (EPLS) designation is available to attorneys and is administered by the Estate Law Specialist Board, Inc., an attorney-run subsidiary of the National Association of Estate Planners & Councils. Attorneys who become board-certified under this program demonstrate a high level of professionalism and commitment to the concept of specialization. This program is currently the only program, other than certain state bar association programs which are only for residents of their particular states, accredited by the American Bar Association to Board-certify attorneys as Estate Planning Law Specialists.

Get Involved!

Talented Volunteers Needed!

NAEPC is a dynamic and growing association comprised of affiliated local estate planning councils, their 27,000 members, and Accredited Estate Planner® designees, led entirely by a volunteer board of directors, a strong committee configuration, and many volunteers serving on an as-needed basis for project-based or task force work. We are always looking to expand our volunteer base and encourage council leaders, council members, and designees to get involved by serving on one or more committee. Visit our website for a list of committees and an application.

Subscription Options

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If you want to receive more frequent and timely communication about the NAEPC and its educational programming and member benefits, please be sure to subscribe for more frequent communications.

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