NAEPC National Association of
Estate Planners & Councils

The Association of Choice for Estate Planning Professionals
August 2015

Message from the President


Jordon N. Rosen, CPA, MST, AEP®
Belfint, Lyons & Shuman, PA
Wilmington, Delaware

I hope you are enjoying your summer and have had the opportunity to spend some relaxing time with friends and family. Treasury, on the other hand, has kept busy this summer with various estate planning issues that will require us to remain focused even while we are enjoying our favorite beach drink.

First, just over a month ago, Treasury issued final regulations on the portability election, which did not include several important recommendations including providing Section 9100 relief, allowing surviving spouses to elect portability even if the executor does not make the election, or the creation of Form 706-EZ to be used by small estates that are only filing to make the election.

Second, Treasury is close to releasing proposed regulations on valuation discounts which would cause a significant increase in transfer taxes and make the utilization of family partnerships much less attractive for wealth transfer planning. With this ever-changing and challenging tax environment, I invite you to register to attend the 52nd Annual NAEPC Advanced Estate Planning Strategies Conference on Amelia Island, November 18-20 at the Omni Amelia Island Plantation in Florida, to hear from some of the top estate planning minds in the country and to exchange ideas with over 400 other estate planning professionals.

The NAEPC board and its various committees have also been hard at work this summer. In addition to planning for the conference, we have continued our monthly sponsorship of the Robert G. Alexander Webinar Series, completed the first annual Council of Excellence Award campaign and have been evaluated numerous member benefit programs, just to name a few of our endeavors.

Enjoy the rest of your summer and I hope to see you in November!


Who Are We?
by Robert E. Fox, CLU®, AEP®

I believe...

That NAEPC is the primary estate planning organization and that its future depends on the dedication in service to my clients through a professional approach to my career,

In a spiritual approach to my affiliation with NAEPC and the Accredited Estate Planner® designation,

In the continuing perfection of my techniques and knowledge,

In working together with my peers of other disciplines, and

Above all, in dedication to the continual welfare of my clients and not alone in my monetary gain.



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Conferences & Events

WebinarUpcoming Webinars in the
Robert G. Alexander Webinar Series

Registration Fees
$40 / Accredited Estate Planner® designee
$60 / member of an affiliated local estate planning council
$100 / individual non-member
$250 / council meeting or group gathering

Upcoming Programs

Wednesday, September 9, 2015 3:00pm - 4:00pm ET
Financial Reform: Impact on Your Merchant Account sponsored by LawPay®
Janelle Benefield
This special sponsored program is complimentary for NAEPC members.

Learn the ins and outs of accepting payments while taking an in-depth look behind the rules and regulations of correctly accepting credit cards. In this special presentation, LawPay will cover merchant account basics including what's in a of rate, EMV changes, PCI Compliance, 6050 IRS regulation and 1099 reporting, as well as the ABA Rules of Professional Conduct relating to the protection of trust accounts.

Register Now

Wednesday, October 14, 2015 3:00pm - 4:00pm ET
Subchapter J (Income Tax of Trusts and Estates)—The Forgotten Tax
Jeffrey N. Pennell, JD

Register Now

Wednesday, December 9, 2015 3:00pm - 4:00pm ET
Asset Protection and Estate Planning for Retirement Benefits
Edwin P. Morrow

Register Now
Continuing Education Credit

Continuing education credit is available at each webinar for Accredited Estate Planner® designees. In addition, a general certificate of completion will be made available for those professionals who feel the program satisfies their continuing education requirements and are able to self-file. It is the responsibility of the attendee to determine whether their state, discipline, or designation will allow one to self file for a distance-learning program.

52nd Annual NAEPC Advanced Estate Planning Strategies Conference with Pre-conference Sessions for Council Leaders

Education & Collaboration

November 18 - 20, 2015
Amelia Island, Florida ∙ Omni Amelia Island Plantation

The name has changed, but NAEPC's signature annual event is still the go-to conference for estate planners providing up to 15 hours of continuing education credit and a forum with which to grow your own personal national network of professionals. This conference is for every single member of the estate planning team! In addition, it provides a day of pre-conference sessions just for leaders of the estate planning councils affiliated with NAEPC.

See full program information, including the speaker and topic listing.Register by September 30th to take advantage of the $50 early bird discount, which can be combined with other discounts!

The 52nd Annual NAEPC Advanced Estate Planning Strategies Conference is sponsored by:


Sponsorship Opportunities
The NAEPC Advanced Estate Planning Strategies Conference offers a unique and affordable opportunity to connect with NAEPC members. 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 may be directed to Ed Socorro at or 312-600-5303.

Estate Planning Law Specialist Certification Live Review & Exam

In partnership with the Notre Dame Tax & Estate Planning Institute, the Estate Law Specialist Board is excited to offer an in-person review course and proctored Estate Planning Law Specialist certification exam on Wednesday, September 16th in advance of the Institute scheduled on September 17th and 18th in South Bend, Indiana. All registrants for the review course and exam are able to take advantage of a 10% discount on tuition to attend the Notre Dame Tax & Estate Planning Institute!

The review course will be provided by Jason E. Havens, JD, LL.M. (EP), LL.M. (Int'l Tax), BCS, EPLS, AEP®, TEP and will take place from 8:30 am - 12:00 pm on-campus at Notre Dame. The two-hour proctored exam will begin promptly at 2:00 pm.

Once registered, candidates will be provided with the application for certification, which must be completed and returned to the Estate Law Specialist Board by Friday, September 11, 2015. Exam results will be communicated within thirty (30) days. For more information and to register, please contact the Estate Law Specialist Board office at 866-226-2224. Registration will be accepted until Friday, September 11, 2015.

Member Resources

The NAEPC Journal of Estate & Tax Planning

The NAEPC Journal of Estate & Tax Planning is a web-based library of best-in-class thought leadership appropriate for every member of every estate planning council. Visit today to view current and past issues of the publication.

Published quarterly and available at no-charge to all estate planning council members and Accredited Estate Planner® designees, The Journal is considered to be one of the top benefits of membership in NAEPC.

A new issue was released in July! Take a look today!

Member Benefit Programs

All members of affiliated local councils have access to a growing and diverse offering of benefits provided by the council's affiliation with NAEPC. 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.

Featured Benefits

Ahrens Technologies, LLC, Innovative Website Solutions


Ahrens Technologies is a market leader in developing websites for estate planners. Clients include hundreds of law firms serving the estate planning needs of seniors and families, large estate planning membership organizations, and non-profit organizations serving our communities. The common thread of all of our clients is their commitment to serving and enriching the lives of their community.

For a complimentary website review and to learn about our significant discounts for NAEPC members, Call 434-485-7856 or visit and complete the contact form for more information.

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

The LastingMatters Organizer


The LastingMatters Organizer:  A TOOL to DEEPEN RELATIONSHIPS with your clients AND their next of kin

  • Who did mom want to deliver her eulogy?
  • Where is the safety deposit box? Key?
  • Who is her trustee?
  • How is the house titled? The stock accounts?
  • What about passwords for Facebook and her computer accounts?

As estate planners, you know all too well that these are just a few of many questions that quickly arise after someone dies or is incapacitated. Most troubling, the answers and wishes, unless clearly articulated ahead of time, can undermine even the most well thought out estate plan. Now, with The LastingMatters Organizer, estate planning professionals have a tool to help their clients collect and outline critical information and these very important “wishes.”

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

Legal Directives, LLC


Legal Directives, LLC: Emergency Access to Healthcare Directives

Legal Directives, LLC partners with hundreds of estate planning attorneys and financial planners across the country to provide 24/7 access to clients' healthcare directives and emergency contacts. Their partner program is built to help client-focused estate planning, elder law, and financial planning practices thrive. Service is provided by electronically storing a copy of the client's healthcare directives and then making them available 24/7 by delivering a customized wallet card to the client with instructions for accessing the directives. In addition, we deliver a copy of the healthcare directives to your client's primary care physician.

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

Notre Dame Tax & Estate Planning Institute


Notre Dame Tax & Estate Planning Institute
September 17-18, 2015
Century Center - South Bend, Indiana

With the permanence of the $5,000,000 exemptions, the Annual Notre Dame Tax & Estate Planning Institute has and will continue to present topics that are relevant regardless of whether or not a family is exposed to the estate tax. In addition to estate planning topics for high net worth individuals, the Institute devotes sessions to income tax planning techniques that provide immediate tax benefits that need not wait until one's death. This year you will notice that topics that are related to each other have been clustered together so that each presentation can relate to and build upon what was presented the hour before. This will also enable attendees who may not have an extensive background to progress through the first session, covering fundamentals immediately before a more advanced presentation. For the cluster on the use of partnerships for estate planning, the first session will cover the fundamental partnership tax principles integral to important partnership estate planning techniques.  Likewise, the sessions on drafting trusts will use the progressive approach so that these topics can be coordinated.

Download the full program brochure HERE.

Existing Benefits

Accredited Estate Planner® Designation

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, that multi-disciplinary teaming best serves the client. 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 professional 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, email, or visit

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

Kemper D. Arnold, JD, AEP® Cleveland, OH
Lawrence C. Barrett, CLU®, ChFC®, AEP® Cleveland, OH
Jocelyn M. Borowsky, JD, LL.M. (taxation), AEP® Wilmington, DE
Brandon E. Carter, CFP®, ChFC®, AEP® Okemos, MI
Mark P. Cereghino, CLU®, ChFC®, AEP® St. Louis, MO
Jeffery J. Crandall, JD, AEP® Hayden, ID
Todd A. Flubacher, JD, AEP® Wilmington, DE
Brian C. Friedman, MBA, CAP®, ChFC®, CLU®, AEP® Atlanta, GA
Jennifer Quintina Griffin , JD, AEP® Birmingham, AL
Michael W. Hanna, MBA, CFP®, RICP, AEP® New York, NY
Harvey A. Hutchinson III , MBA, MSA, JD, LL.M. (taxation), CFP®, AEP® Birmingham, AL
Cristanne Leitner, CPA, CFP®, AEP® San Diego, CA
Karen T. Manning, JD, CTFA, AEP® Cleveland, OH
Christopher McGovern, CFS, CLU®, ChFC®, AEP® Denver, CO
Joseph M. Mentrek, JD, AEP® Cleveland, OH
Matthew S. Olver, CFP®, AEP® Cleveland, OH
Lynn B. Ritter, CPA, MST, AEP® Wilmington, DE
Lisa Roberts-Mamone, JD, AEP® Cleveland, OH
Joseph M. RoosEvans, MBA, CFP®, ChFC®, CLU®, CLF, CASL®, AEP® O'Fallon, IL
Geoffrey B. Sargeant, CFP®, AEP® New York, NY
Chad A. Shaw, CFP®, CLU®, AEP® Williamsville, NY
Stephen Neil Spicer, II, CFP®, AEP® Fayetteville, AR
Donna L. Thrane, CPA, PFS, AEP® Cleveland, OH
Thomas Neal Tillery, MA Ed, MSFS, CFP®, CLU®, ChFC®, CRPC®, LUTCF, AEP®     Kennesaw, GA
Xin Wang, Ph.D., CFP®, AEP® Houston, TX
Robert S. Woodruff, JD, CLTC, AEP® York, NE
Dennis R. Wright, MBA, CLU®, ChFC®, AEP® Atlanta, GA


Just for Estate Planning Council Volunteer Leaders

Committee co-chairs Paul Viren and Kit MacNee express their thanks to each member of the Council Relations Committee for their active participation over the past 6 months. It has been a busy time for this volunteer group of NAEPC! As a primarily volunteer group, it is fitting to thank those volunteers who have concluded their service. Please join us in thanking Paul J. Pantano and James J. Ruggiero, Jr. for their time and energy in past years. We also welcomed new committee members this year and offer our welcome and thanks to Kim Kamin and Jerry D. Coats as they begin their service to NAEPC. It is great to have so many hands helping to stay in touch with the councils of NAEPC!

The first-ever Walter Lee Davis, Jr. and Leonard H. Neiman Council of Excellence award winners and Five Star Council recipients have been notified of their honors and the ceremony will take place during Council Leadership Day at the 52nd Annual NAEPC Advanced Estate Planning Strategies Conference on Wednesday, November 18th in Amelia Island, FL. We hope you will be there to participate in the celebration and to congratulate our honorees.

Five new councils have been accepted to membership during the first half of 2015. Please join the NAEPC Board of Directors and Council Relations Committee in welcoming Central Virginia Estate Planning Council, San Fernando Valley Estate Planning Council, West Broward Estate Planning Council, Inc., Winnebagoland Estate Planning Council, Young Professionals Estate Planning Council of Tampa Bay, and their over 200 combined members. Our committee representatives will be making contact with council leadership over the summer to investigate how NAEPC can be of service.

We are looking forward to the conclusion of an amazing year!

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