NAEPC National Association of
Estate Planners & Councils

The Asssociation of Choice for Estate Planning Professionals
August 2014
Follow us on: LinkedIn Facebook

Message from the President

Who Are We?
by Lawrence M. Lehmann, JD, AEP®

We as estate planning professionals all share a common goal to help our clients make wise choices about holding, growing and transferring their wealth. It is important to remember that our clients need to achieve clarity of purpose in order to make meaningful choices. What is a client's true motivation to engage in estate planning? Is it only estate and income tax avoidance or is it something much more important? Read more...





NAEPC National Website



Gregory E. Sellers, CPA, AEP®
Warren Averett, LLC
Montgomery, Alabama

Do you remember how the old movies had the seasoned editor and cub reporter (kind of like Perry White and Jimmy Olsen in Superman)? Do you remember in those movies and shows how the cub reporters, learning the ropes, were taught to ask the questions "Who, What, Where, When, and How"?

Then along came "Law & Order". Insert sound effect here "Dun, Dun". This program introduced a new facet to our tenacious desire to know more. Law & Order elevated which component of knowledge to the forefront? MOTIVE. No one can be convicted unless Jack McCoy can convince the jury there was motive for the crime. So now, we must know "Who, What, Where, When, How and…Why"

In his presentation on "How Great Leaders Inspire Action," Simon Sinek points out that everyone knows "What" they do. For example - I do tax returns. I prepare individual income tax returns. I prepare trust income tax returns. I prepare gift tax returns. I prepare estate tax returns. I even do estate planning. Is that very unique? Not really. Some people know "how" they do it. I ask my clients to bring me their tax information; I sit down at my computer and enter the data. Sometimes, I have to compile the data into a usable format from client records. I then check over it for accuracy, and print out a copy for the client to review. After they have approved, I transmit the return to the government agencies. That's not much better on the excitement scale. The government trained monkeys to be astronauts. That doesn't say much for a tax return preparer. But very few people ever really think about, or express, "why" they do what they do. I help families, along with their other advisors, navigate the tumultuous web of income and wealth transfer tax laws, all the while, keeping at the core of my efforts the client's desires to have a comfortable life, help their philanthropic causes, and preserve their wealth, large or small, enabling them to leave a legacy to the objects of their bounty. The "Why" is your purpose, your cause, or your belief. Which of those guys do you want to hire or work with?

Trusts & Estates magazine published an article this past April written by John T. Midgett, an attorney and AEP® in Virginia Beach, VA. John and his local estate planning council "get it" and have embraced the team concept of collaboration. John's article follows an attorney from the time he learns of possible new clients through his initial meeting with them, and how he effectively uses teamwork to address the clients' issues. Take a few moments to read that article if you have it. If you don't have it, I encourage you to visit the current issue of the NAEPC Journal of Estate & Tax Planning for it is present there.

NAEPC has been, and is continuously working on, collaboration of professionals for the betterment of service to our clients. In 2011, we assembled a task force of some of the nationally-known, leading minds of estate planning, and we asked them questions about their perception of the future of estate planning. One of the questions was "How do you think the membership of estate planning councils will/should look during the next few years?" These three answers rang through:

Estate planning councils need broader membership - While the local councils have their own governance, NAEPC can facilitate the understanding of inclusion of non-traditional estate planning disciplines, but credentialed professionals must continue to be encouraged.

  • Better collaboration between the professional disciplines.
  • Council members need education opportunities - local council programs, national education conference and webinars illustrate the emphasis on knowledgeable advisors. Councils also need to educate the general public that they need to expect professional advisors.
  • Why do we do what we do? For the benefit of our clients. Take advantage of your membership and let your clients know "WHY" they need you.

I hope this helps you help others.


Robert G. Alexander Webinars

NAEPC is proud to offer webinars on the second Wednesday of each month. Programs are designed with our core value in mind – the team approach to estate planning – and are available to you, a member of an estate planning council affiliated with NAEPC. Please see below for information about registration fees and continuing education credit.

Next Program...Listen live or register for access to the replay!

Wednesday, August 13, 2014
3:00 pm - 4:00 pm ET

"2014 Planning With 99 Year GRATs, 33 Year CLATs, and UPSPATS that are Ready To Go!

Expertise offered by:
Turney P. Berry, JD, AEP®* ∙ Wyatt, Tarrant & Combs LLP

About the program:

This webinar will discuss three interesting planning ideas popular in 2014: the long-term GRAT that hopes to achieve estate reduction as interest rates rise, the long-term CLAT that hopes to achieve estate reduction because current interest rates are artificially low, and the "ready to go" UPSPAT that hopes to turn an ancestor's unused estate tax exclusion into an asset.

About the speaker:

Turney Berry is an estate planning attorney in Louisville, Kentucky who chairs the 26 attorney estate planning group of Wyatt, Tarrant & Combs, LLP. Turney writes and speaks frequently on estate planning matters across the country. He is a former regent of ACTEC, a Uniform Law Commissioner, a member of the advisory committee of the Heckerling Institute on Estate Planning, and a trustee of the Southern Federal Tax Institute.

This is an intermediate – advanced program (advanced topics, simply explained!)


*Kentucky does not certify estate planning specialties.

Upcoming Programs

September 10, 2014 ∙ 3:00 pm - 4:00 pm ET
"In-home, Private-duty Care is on the Rise: Understanding the Impact of New Legislation and How to Help Clients with Employment Risks & Responsibilities"

Expertise offered by: Tom Breedlove of

This sponsored webinar is available at no-charge to NAEPC members!

The repeal of the Companion Care Exemption for third-party caregivers is changing the care landscape and driving more families to employ their own caregiver. Attend to learn how the new law will impact your clients and how to help them easily and effectively manage the payroll, tax, and labor law obligations that come with being a "household employer." Attendees will walk away with tips and tools to help families avoid risk, save time, and save money. REGISTER

September 17, 2014 ∙ 1:00 pm – 3:00 pm ET
"Estate Planning Law Specialist Exam Live Review Course"

Expertise offered by: Randy Gardner, JD, LL.M., MBA, CPA, CFP®

Please contact Susan Austin-Carney, Estate Law Specialist Board Program Administrator, for more information about this program. Susan can be reached at 866-226-2224 or

Pre-conference Sneak Peek!
October 15, 2014 (please note special date) ∙ 3:00 pm - 4:00 pm ET
"Increasing Client Receptivity from The Right Side of the Table"

Expertise offered by: Todd Fithian

You are not a commodity. The problem, however, is that the market thinks you are. Our industry is an interesting one, a fascinating one. Most advisors we've met either knowingly struggle with being viewed as a commodity, or unknowingly struggle with actually being a commodity. There are hundreds of thousands of people across the country purporting to do exactly what you actually do; even if that's not really what they're doing. That's why it's so important to decide to draw the line once and for all; to ensure you are seen for the value you bring. There are many things you can do about it, and that's why we want to share a bit of our Legacy magic that will help things shift. REGISTER

December 10, 2014 ∙ 3:00 pm - 4:00 pm ET
Avoiding the Twilight Zone of Estate Administration

Expertise offered by: M. Holly Isdale, JD

If you had died last night, would your family, partners, executors, or clients know how to access your online information - and more importantly, what to do with your digital footprint? Our lives are increasingly online - our correspondence is often virtual, our "assets" now include online content, IP addresses, and music, books or memorabilia that exist only in the "cloud." The average home has 6 or more internet connected devices. To access these, most adults use at least five unique passwords that update at least quarterly. Could someone find, much less manage, all of your information if you died? What are the planning considerations for these unique assets? Attend this webinar to learn what structures or language you should be adding to your client's wills, revocable trusts, HIPPA documentation, and powers of attorney. The topic of digital death encompasses issues of access to data, in all its forms, as well as the problems of collecting, valuing or transferring these digital assets. Understanding the risks to investments, businesses and families from failing to plan for "digital death" is critical to preserving these assets intact. The webinar will also review the limits on digital assets, impediments to transferring assets, the current state of the law, the recently released Uniform Fiduciary Access to Digital Assets proposed legislation, and will recommend action steps advisors can take help clients organize and protect their digital assets. REGISTER

Continuing Education Credit

Continuing education credit will be available at each webinar for Accredited Estate Planner® designees. In addition, a certificate of completion will be made available for those professionals that feel the program satisfies their continuing education requirements and are able to self-file. Councils may also file the program in their home state for programs offered in a group setting.

Registration Fee

  • $40 / Accredited Estate Planner® designee (dues must be current at the time of registration)
  • $60 / member of an affiliated local estate planning council or at-large member of NAEPC
  • $100 / individual non-member
  • $250 / council meeting or group gathering (council dues must be current at the time of registration)

51st Annual Conference – Please plan to join us on November 5th – 7th, 2014 in San Antonio


  • Registration is now open; you can download and view the early bird brochure!
  • Online hotel reservations are also open.

San Antonio is known as one of the top tourist destinations in the U.S. Historic sites like The Alamo and cultural highlights like the San Antonio River Walk bring scores of travelers to San Antonio each year. You can meet Spanish vaqueros at the South Texas Heritage Center, and bike or hike along the Mission Reach. Sample world-class cuisine at The Pearl, try a zip line at Natural Bridge Caverns, or greet a stingray at SeaWorld's Aquatica. The story of San Antonio, from its Spanish roots to its dynamic present, can be read in its architecture and felt in its public places.

This year's conference theme is "The Multi–Disciplinary Approach to Estate Planning." Multi–disciplinary teaming is challenging. It requires a common vision and shared values. There are issues with respect to team dynamics, communication and designating roles and responsibilities on the team. Our speakers will weave into their presentations how to build a high performing, multi–disciplinary team of designated professionals, who collaborate with one another to achieve the ultimate purpose the wealth was designed to accomplish for the wealth holder, his or her family, and the institutions and causes they care most about. Why not consider forming your own elite professional network, and travelling to the conference together, as a team? Please consider joining us in November for this very special program to hear the following exceptional speakers:

Thursday, November 6, 2014

  • Robert S. Keebler, CPA, MST, AEP® (Distinguished) ∙ 15 Best Planning Ideas for 2014 and Beyond
  • Todd A. Fithian ∙ The True Frontier of Estate Planning: Effective Collaboration
  • Bernard A. Krooks, JD, CPA, LL.M., CELA, AEP® (Distinguished) Nominee ∙ Planning for an Aging Population: Your Clients, Your Parents, and Someday You!
  • Repeated Breakout Sessions
    • Susan T. Bart, JD ∙ Decanting: Refining a Vintage Trust
    • Elizabeth L. Morgan, JD ∙ Life Insurance, Annuities, and Captive Insurance as Tools for Domestic and International Estate & Tax Planning
    • Thomas Rogerson ∙ Family Communication, Values, Mission, Philanthropy - How Do You Help a Client Get Started?
  • Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished) ∙ Hot Income Tax Tips for Estate Planners

Friday, November 7, 2014

  • Jeffrey N. Pennell, JD ∙ Annual Update
  • Lee J. Slavutin, MD, CLU®, AEP® (Distinguished) Nominee ∙ Tax Traps Involving Life Insurance
  • Jerome M. Hesch, JD, AEP® (Distinguished) ∙ Reality of Sale: Dealing with the 10% Myth for Seeding Installment Note Sales to IDGTs and BDITs
  • Jonathan G. Blattmachr, Esq., AEP® (Distinguished) ∙ Supercharged Shelter Credit Trust vs. Portability: It's Not that Complicated to Choose the Best
  • S. Stacy Eastland, JD, AEP® (Distinguished) ∙ Some of the Best Charitable Planning and Estate Planning Ideas We See Out There in the New 2014 Tax Environment©
  • Stanley M. Johanson, JD, LL.M., AEP® (Distinguished) ∙ Recent Developments Affecting the Estate Planning Practice

We are most grateful for the support of our conference sponsors, including Premier Sponsor:

Sponsorship Opportunities

The Annual Conference offers a unique and affordable opportunity to connect with an estimated 500 attendees at the annual conference. In addition, many of these attendees report back to their affiliated local estate planning council about their experience! Don't miss your opportunity to participate in NAEPC's only national, face-to-face meeting each year - sign up to sponsor or exhibit now! Questions about sponsoring or exhibiting may be directed to Ed Socorro at or 312-600-5303.

Accredted Estate Planner® Designation Program

I support the team concept of estate planning.

If this statement describes you, please consider attaining the Accredited Estate Planner® designation. Growing at a rapid pace, the program truly embodies the core value of NAEPC, multi-disciplinary teaming. Three compelling reasons to obtain the designation today:

  1. Demonstrate that you have special knowledge, skill, and expertise in the field of estate planning
  2. Gain the competitive edge…success requires setting yourself apart from the competition
  3. Give clients and potential clients a way to identify you as a qualified estate planner who is able to meet their needs

While full details about the program requirements can be found online, read on for an abbreviated list:

  • Credential – active license or certification as an attorney (JD), accountant (CPA), insurance professional and financial planner (CLU®, CFP®, ChFC®), or trust officer (CTFA)
  • Experience – minimum of 5 years of experience in estate planning
  • Reputation & Character – an applicant must provide 3 professional references; one of whom must share the same primary discipline and 2 others must be from 2 different disciplines
  • Membership – applicants must be a member of an affiliated local estate planning council where one is geographically available
  • Education – applicants must successfully complete 2 graduate courses from The American College or similar graduate courses through an accredited university, college or school of law as part of a masters' or doctoral degree program (a minimum of 15 years of experience in estate planning exempts one from this requirement)
  • Ethics – applicants must sign a declaration statement to continuously abide by the NAEPC Code of Ethics
  • Core Mission – applicants must acknowledge a commitment to the team concept of estate planning
  • Membership – applicants must be a member of an affiliated local estate planning council where one is geographically available (you've most likely already met this requirement!)
  • Continuing Education – an applicant must have a minimum of 30 hours of continuing education, 15 of which must be in estate planning, every 24 months

Interested in learning more? Please contact our national office at (866) 226-2224 or

Please join us in congratulating the newest Accredited Estate Planner® designees nationwide:

Laura K. Barooshian, CPA, MST, AEP®

Woburn, MA

Edward D. Biggers, JD, AEP®

Dallas, TX

Gregory C. Collier, Sr., CFP®, AEP®

Mount Dora, FL

Julian H. Good, Jr., CLU®, ChFC®, AEP®

Metairie, LA

Rob M. Hayworth, CLU®, ChFC®, CASL®, AEP®

Fort Wayne, IN

Denise M. Schuh, JD, AEP®

Neenah, WI

Deborah J. Smiley, JD, CFP®, AEP®

Clayton, MO

Scott T. Wait, CPA, AEP®

Reno, NV

The Council Corner

Only a few councils meet over the summer months and all of the councils are preparing for the coming fall meetings, lining up speakers and events for the year ahead. It is also a time for seeking volunteers!

Every one of the 250+ estate planning councils affiliated with NAEPC is fueled by volunteers, just as the National Association of Estate Planners & Councils is. If you have, are, or have been a volunteer, thank you for your service! If you would like to volunteer at the national level we are always looking for dedicated estate planners, in every profession, to give of their time and talent. I'm sure many of our local councils are too! If you are interested in volunteering at your local council please contact their leadership directly. If you have an interest in volunteering on one of the national committees please send in a volunteer application to our national office.

While you are visiting the NAEPC website, please spend a few moments navigating the various member benefits, especially The NAEPC Journal of Estate & Tax Planning, which is filled with current articles on a variety of topics that will impact your practice! Lastly, please check out the Robert G. Alexander Webinar Series for upcoming monthly webinars that we have designed to be relevant to the issues and challenges we are facing today.

Enjoy these long summer days!

Member Benefits

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

American Bar Association RPTE Paralegal eLearning Program

The ABA Section of Real Property, Trust and Estate Law is proud to continue its professional development series focused on paralegals, legal assistants, and others working in the areas of Trust & Estate Law. This program is co-sponsored by the ABA Standing Committee on Paralegals.

Attendees of the Paralegal eLearning Program will learn substantive legal and ethics issues, as well as best practices, from leading industry professionals with in-depth knowledge and hands-on experience in Trust & Estate Law. The program includes ten 60-minute webinar sessions, and attendees can register for the entire series or individual sessions. Those who sign-up for the entire series after it begins will be registered for the remaining webinar sessions and receive recordings of the sessions that have already occurred.

As a special limited-time offer, those who register for the entire 2014 Paralegal eLearning Program series will receive complimentary Associate membership in both the ABA and Section of Real Property, Trust & Estate Law for the 2013-2014 bar year.

For full program information, please click HERE.

Attendees will receive a certificate of course completion at the conclusion of each webinar session. Attendees attending all ten sessions will receive an additional certificate of series completion. Neither certificate bears state licensing approval. However, attendees may choose to self-report their participation depending on their relevant jurisdiction(s). Attendees are encouraged to contact individual state licensing agencies directly with questions.

NAEPC is pleased to offer this benefit through a relationship with the RPTE section of the American Bar Association provided by the Synergy Summit. The Synergy Summit is a unique organization whose delegates come from the leadership of the major legal, accounting, and financial service organizations in the country, including two sections within the ABA, two sections within the American Institute of Certified Public Accountants, the National Academy of Elder Law Attorneys, the National Association of Estate Planners & Councils, the Society of Financial Service Professionals, the American Association of Attorney-Certified Public Accountants, the Partnership for Philanthropic Planning, and the Society of Trust and Estate Practitioners. The Synergy Summit, as its name implies, is a unified think tank allowing the leaders of its constituent organizations to coordinate programs, compare notes, and offer more value to their respective members. These organizations together represent more than 200,000 lawyers, accountants, financial planners, and insurance and other professionals. Please log into our members-only area for special pricing and ordering links.

Washington Institute for Graduate Studies

Washington Institute for Graduate Studies is a recognized, quality provider of advanced degrees for tax professionals. Our Masters in Taxation is sought after and earned by a wide variety of practitioners. We recognize the National Association of Estate Planners and Councils as a premier association for estate planners, providing continuing education, research and required information to keep their members at the top of their game. We fully support NAEPC's mission to serve its members, assuring their success in this important field of knowledge. Therefore, we are making available significant tuition waivers that are designed to enhance the careers of NAEPC members, thereby aiding NAEPC in this mission.

In the Offer Details that follow, we've provided information on both the tuition waivers available, as well as how to access them. Additional information about the programs (i.e., admission requirements, graduation requirements, tuition payment programs, etc) can all be found on the website at This offer is subject to change and cannot be combined with any other promotion. Please Contact Robert Hanson toll-free at (858) 546-2838 or for any questions you may have. For full benefit information, click here.


Existing Benefits

  • Acquire Seminar Marketing
  • Advisys Back Room Technician
  • American Dream Planner Software
  • Amicus Creative Media
  • BizActions enewsletters for practioners
  • BVR's Guide to Business Valuation Issues in Estate & Gift Tax edited by Linda Trugman, CPA/ABV, CBA, ASA, MBA
  • Cards for a Cure
  • Charitable Planning Desk Reference for Advisors offered by Strategic Philanthropy
  • CBData Software to Simplify Your Life
  • Cloudia Assistant
  • CrummeyService, America's Leading ILIT Software Company
  • DocuBank: Emergency Access to Vital Documents
  • Estate Planning Smarts, A Practical, User-Friendly, Action-Oriented Guide, By Deborah L. Jacobs
  • Family Business Magazine
  • Fiserv Investment Services
  • Florida Domicile Handbook: Vital Information for New Florida Residents
  • Heart2Hearts: Workbook and Deck of Cards, Discuss Directives, LLC
  • International Genealogical Search Inc.
  • International Association of StoryKeepers (I-ASK)
  • Klark Proposal Software
  • Konica Minolta Business Solutions
  • Lawgic, LLC
  • LegacyQuest, LLC
  • Legal Binder Now (LBN)
  • LegalVault - Revolutionizing Attorney Document Storage
  • My Perfect Will
  • My Personal DataSafe LLC, the Nation's Most Comprehensive System for Sharing and Managing Client Information
  • Oswald Companies Personal Excess Liability
  • Private Wealth Magazine Subscription
  • Ruby Receptionists
  • The ABA Checklist for Family Heirs: A Guide to Family History, Financial Plans and Final Wishes
  • Sterling Cut Glass
  • The Ultimate Estate Planner, Inc.
  • Trusts & Estates Magazine
  • Veracity – MTG (payment processing solutions)
  • Wall Street-themed Greeting Cards
  • Wolters Kluwer Law & Business

Get Involved

Talented Volunteers Needed!

NAEPC is a dynamic and growing association comprised of affiliated local estate planning councils, their 28,000 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

You are receiving this message because of your affiliation with NAEPC or because your local estate planning council asked for its members to be included, no more frequently than six times per year. To unsubscribe from messages like this one, please use the link at the bottom of this message to remove your address from our distribution list.

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.

National Association of Estate Planners & Councils 1120 Chester Avenue, Suite 470 Cleveland, OH  44114
Phone: (866) 226-2224  ~  Fax: (216) 696-2582  ~  E-Mail:

© 2014, All Rights Reserved. See Privacy Policy.