First Quarter, 2013 |
 |
NAEPC Journal of Estate & Tax Planning
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Regular Columns and Reports
First Quarter Update
Heckerling Institute on Estate Planning (2013) (PDF)
Heckerling Musings
Author: Steve Akers, JD, AEP® (Distinguished) |
State Death Tax Chart (PDF file)
Reprinted with the permission of McGuireWoods LLP
Revised January 3, 2013 |
Marty Shenkman's Commentary on the American Taxpayer
Relief Act of 2012 (2013) (PDF file)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.);
Newsletter #2046, January 7, 2013
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
Nominee |
Taxes - American Taxpayer Relief Act (PDF file)
Reprinted with the permission of Cannon Financial Institute |
The Most Important Developments in Federal Income,
Estate & Gift Taxation Affecting Individuals (PDF file)
Author: Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished) |
Portability - The Game Changer (PDF)
Reprinted with the permission of The American Bar Association
Author: The Estate and Gift Tax Committee of the Income and Transfer
Tax Planning Group of the Real Property Trust & Estate Law |
Planning Implications of the American Taxpayer
Relief Act of 2012 ( PDF file)
Reprinted with the permission of the AICPA
Author: Robert S. Keebler, CPA, MST, AEP® (Distinguished) |
The 6th Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel® and Trusts & Estates |
Marty Shenkman - 2012 Gift and Trust Follow-Up (PDF
file)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.);
Newsletter #2064, February 14, 2013
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
Nominee |
2013 Key Numbers (PDF file)
Author: Duane E. Lee, II, CFP®, AIFA CWS®, CTFA®,
Reprinted with the permission of Cannon Financial Institute |
2011-12 Journal Compilation
Recent Developments and Planning Pointers after Tax Reform Act
of 2010
Unlocking
Your Donors' Non-Cash Treasure Chests (PDF file)
Presented at the National Conference on Philanthropic Planning in New
Orleans, LA on October 4, 2012.
Author: Richard M. Horwood, JD, LL.M. (taxation), LL.B. |
Gift Planning
Isn't Only for the Super Wealthy (PDF file)
Reprinted with the permission of Estate Planning Review - The
Journal, 2012.
Authors: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee
and Andrew Wolfe |
The 3.8 Percent Medicare Surtax….Explained ( PDF file)
Reprinted with the permission of the AICPA
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished), Michael E. Kitces, MSFS, MTAX, CFP®, and Daniel S. Rubin, JD, LL.M. |
Planning For Same-Sex Couples (PDF file)
Author: Caryn B. Keppler, Esq., EPLS, AEP® |
The Election is Over-Now What? (PDF file)
Reproduced courtesy of LISI (Leimberg
Information Services, Inc.); Newsletter #2027, November 12, 2012
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished) and Martin
M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee |
Cutting Edge Estate Planning Ideas—What Have I
Learned From My Colleagues? (PDF file)
Author: Diana S.C. Zeydel, JD, LL.M. |
Pitfalls in
International Estate Planning- Potpourri of Topics and Problem Areas
(PDF file)
Author: Leigh-Alexandra Basha |
Estate
Planning Issues With Intra-Family Loans and Notes (PDF)
Author: Steve Akers, JD, AEP® (Distinguished) |
Planning in 2012 for Clients with Shorter Life Expectancies (PDF file)
Reprinted with the permission of Leimberg Information Services Estate
Planning Newsletter #1967, May 29, 2012
Author: John J. Scroggin, AEP®, JD, LLM |
Adaptable Wealth Transfer
Planning Strategies (PDF file)
Reprinted with the permission of CCH Incorporated, CCH Estate Planning
Review, April 2012
Author: Charles Douglas, JD, CFP®, AEP® |
IRS Issues Long-awaited
Portability Guidance (PDF file)
Reprinted with the permission of WealthMangement.com
Author: Sharron L. Klein |
Planning
Ideas-Retirement Distributions for Spouse (PDF file)
Reprinted with the permission of Cannon Financial Institute |
Best
Planning Ideas for 2012 ( PDF file)
Reprinted with the permission of the AICPA
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished), Michael E. Kitces,
MSFS, MTAX, CFP®, and Daniel S. Rubin, JD, LL.M. |
ACTEC State
Death Tax Chart (PDF file)
Reprinted with the permission of ACTEC
Author: Charles Fox, IV, A.B., M.A., JD, AEP® (Distinguished) |
Heckerling
Institute on Estate Planning (2012) (PDF)
Heckerling Musings
Author: Steve Akers, JD, AEP® (Distinguished) |
Efficient Use
of the $5 million Temporary Gift and GST TAX Redux (PDF file)
Reprinted with the permission of The Alaska Trust Company January, 2011
Authors: Douglas J. Blattmachr & Jonathan G. Blattmachr, Esq.,
AEP® (Distinguished) |
Top 10 Things
to Know About Capital Gains and Losses (PDF file)
Internal Revenue Service February 22, 2012 |
The
Generation-skipping Transfer Tax (PDF file)
Reprinted with the permission of Trusts & Estates, February, 2011 (NAEPC
Member Discounted Subscription)
Authors: Carlyn S. McCaffrey, LL.B., LL.M., AEP® (Distinguished) and Pam H. Schneider,
JD, AEP® (Distinguished) |
ACTEC 2011
Fall Meeting Musings (PDF file)
Author: Steve B. Akers, JD, AEP® (Distinguished) |
Portability:
Its Limitations and Complexities (PDF file)
Reprinted with the permission of CCH, Estate Planning Review
Authors: Sanford J. Schlesinger, JD, AEP® (Distinguished) and Martin
R. Goodman, LL.B. |
State Death
Tax Chart
Reprinted with the permission of McGuireWoods LLP
Revised September 22, 2011 |
Incorporating
Philanthropy into the Estate Planning Process (PDF file)
Reprinted with the permission of Strategic Philanthropy, Ltd.
Author: Mollie Bunis |
Current
Developments (PDF
file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Steve B. Akers, JD, AEP® (Distinguished) |
Thoughts
About Planning in Uncertain Times (PDF
file)
Author: Professor Jeffrey N. Pennell |
Estate Planning in 2011 and 2012, Opening the
Window of Opportunity (PDF
file)
Adapted with permission from Daily Tax Report, ISSN 0092-6884, No. 13,
January 13, 2011
Authors: Milford B. Hatcher, Jr., JD & Edward F. Koran |
Estate Planning Effects and Strategies Under the
Tax Relief...Act of 2010 (PDF
file)
Author: Steve B. Akers, JD, AEP® (Distinguished) |
Frank
Berall's Analysis of the Tax Reform Act of 2010 (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Frank Berall, Atty, AEP®, LL.M. |
Finally! A New Estate Tax
Law...Now What?
Adapted from Leimberg Information Services Inc., December 22, 2010.
Author: Charles V. Douglas, JD, CFP®, AEP® |
Heckerling Institute on
Estate Planning (2011) (PDF)
Heckerling Musings
Author: Steve Akers, JD, AEP® (Distinguished) |
Roth IRA Planning in 2011
and 2012 (PDF)
Reprinted with the Permission of WealthCounsel®
Author: Robert S. Keebler, CPA®, MST, AEP® (Distinguished) |
Outlook for Estate Planners
Looking Back and Looking Ahead:--Preparing Your Practice for the Future
(PDF file)
Reprinted with the permission of ACTEC
Author: Jonathan G. Blattmachr, Esq., AEP® (Distinguished) |
Fifth Annual
Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel® and Trusts & Estates |
The
Future for Estate Planners
Presented by: The Futures Task Force of The National Association of Estate
Planners & Councils (NAEPC)
November 16, 2011 |
A Present
(Prescient) Look at the Future of Every Day Estate Planning (PDF)
Author: Professor Jeffrey N. Pennell |
Fourth
Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel® |
The Future
of the Estate Planning Business (PDF file)
Author: John J. Scroggin, AEP®, JD, LLM |
How to Thrive in the Under
$5 million Dollar Market (PDF)
Reprinted with the Permission of WealthCounsel®
Author: Philip J. Kavesh, JD, LL.M. (Tax), ChFC, CFP® |
Spousal Access Trusts, The Reciprocal Trust Doctrine & Gift Splitting
Preparing Heirs to Receive and Manage Their Inheritance
Insurance Planning
Planning Ideas-Premium Financing (PDF file)
Reprinted with the permission of Cannon Financial Institute |
Trustee Administration of Life Insurance (PDF file)
Reprinted with the permission of ACTEC
Authors: Kathryn A. Ballsun, Patrick J. Collins, and Dieter Jurkat |
IRS Blesses
Substitution of Assets In ILITS (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
December, 2011
Author: Steve Leimberg, JD, AEP® (Distinguished) |
Nursing
the Sick ILIT (PDF)
Reprinted with the permission of Trusts & Estates, December, 2010
(NAEPC
Member Discounted Subscription)
Author: Kimberly E. Civins, JD |
The Family
Bank (PDF)
Reprinted with the Permission of WealthCounsel®
Authors: Robert J. Adler, JD, Deborah A. Miner JD, CLU®, ChFC®r |
Attention!
Life Insurance Fiduciaries (PDF)
Reprinted with the permission of CCH, Estate Planning Review
Author: Ben G. Baldwin Jr. |
Possibilities and Pitfalls With Captive Insurance Companies (PDF)
Reprinted with the permission of Estate Planning Journal, August 2011
Author: K. S. Bunting, J. S. Kirkpatrick, and K. S. Kurtz |
Business Valuation & Transfer Discounts
Practical Uses and Issues Surrounding Trusts
Trust Situs Selection—Tax Havens or Illusory Strategy? (PDF file)
Reprinted with the permission of WealthCounsel®
Authors: Timothy W. Holt, Esq. and Melvin R. Hedin, Esq. |
Planning For Beneficiaries With Special Needs (PDF file)
Author: Kristen M. Lewis |
Holding Family Business Interests In Trust (PDF file)
Reprinted with the permission of Trusts & Estates, March, 2012 (NAEPC
Member Discounted Subscription)
Authors: David Thayne Liebell, Daniel L. Daniels, JD, and Paulina Mejia
|
Nontax Fundamentals in Trust
Planning
(PDF file)
Author: Dennis C. Reardon, JD, LLM, CLU, ChFC
Published in the January 2012 issue of the Journal of Financial
Service Professionals, a publication of the Society of Financial
Service Professionals |
Riding Out the Storm: Asset
Protection (PDF file)
Reprinted with the permission of Trusts & Estates, January, 2012 (NAEPC
Member Discounted Subscription)
Author: Gideon Rothschild, JD, CPA, AEP® (Distinguished) |
ACTEC
Comparison of the Domestic Asset Protection Trust Statues (PDF file)
Reprinted with the permission of ACTEC
Author: David G. Shaftel |
What it
Means to Be a Trustee: A Guide for Clients (PDF file)
Reprinted with the permission of ACTEC
Author: Fiduciary Matters Subcommittee of the ACTEC Practice
Committee |
Decanting:
Eliminating Trust Sediment (PDF file)
Reprinted with the permission of CCH, Estate Planning Review February,
2012
Authors: Sanford J. Schlesinger, JD, AEP® (Distinguished) and Martin
R. Goodman, LL.B. |
The Case
Against The Trust Protector (PDF file)
Reprinted with the permission of ACTEC Law Journal Summer, 2011
Author: Alexander A. Bove, Jr., JD, LL.M., Solicitor, England & Wales,
AEP® |
Which Situs
Is Best? (PDF file)
Reprinted with the permission of Trusts & Estates, January, 2010 (NAEPC
Member Discounted Subscription)
Authors: Daniel G. Worthington & Marc Merric |
Ins and Outs
of Trusts (PDF file)
Author Gary B. Garland, JD,CELA
Reprinted with the permission of WealthCounsel® |
Delegated vs.
Directed Trusts (PDF file)
Reprinted with the permission of Trusts & Estates, July, 2006 (NAEPC
Member Discounted Subscription)
Authors: Al W. King, JD, LL.M., AEP® (Distinguished) & Pierce
McDowell, III, Esq. |
Perpetual
Dynasty Trusts: Tax Planning and Jurisdiction Selection (PDF file)
Author: Richard W. Nenno, JD, AEP® (Distinguished) |
New Changes
to Nevada's Asset Protection Laws (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Kristen E. Simmons, JD & Steven J. Oshins, JD, AEP®
(Distinguished) |
Can a
Charitable Lead Annuity Trust Own Life Insurance? (PDF file)
Reprinted with the Permission of WealthCounsel®
Author: Alan R. Jahde, JD, LL.M. |
| American
Arbitration Association's Wills and Trusts Arbitration Rules (PDF
file) |
Reducing
Estate and Trust Litigation Through Disclosure, In Terrorem Clauses,
Mediation and Arbitration (PDF file)
Reprinted with the permission of ACTEC Law Journal Winter, 2010
Author: Jonathan G. Blattmachr |
Putting Our Trust in Trusts (PDF
file)
Reprinted with the permission of CCH, Journal of Practical Estate Planning
Authors: Charles V. Douglas, JD, CFP®, AEP® & Susan P. Rounds |
Transfers in Trust and Gift Tax Treatment (PDF
file)
Reprinted with the permission from Tax Analysts Tax Notes, Vol. 129, No.
10, Dec, 6, 2010, ISSN 0270-5494 and Tax Analysts Tax Practice, Vol. 68,
No. 11, Dec. 13, 2010, ISSN 1086-0088
Author: Doug H. Moy |
Drafting
Issues from a Fiduciary's Perspective (PDF
file)
Reprinted with the permission of Bessemer Trust Company, N.A. and ACTEC
Journal 331
Authors: Benjamin H. Pruett |
State Income Tax Issues
With Trusts
An earlier version of this article was published in the BNA Tax Management
Estates, Gifts & Trusts Journal (Sept. 2007). The article is reprinted
with permission from Tax Management Inc., a BNA Company. For customer
service call 1-800-223-7270 or e-mail
tm@bna.com. For more information, visit BNA Tax Management’s website
at www.bnatax.com.
Author: Charles A. Redd |
A Practitioner-Friendly
Guide to the Delaware Asset Protection Trust (PDF)
Adapted with permission from the September, 2007 issue of the Tax
Management Estates, Gifts & Trusts Journal, and the Bureau of National
Affairs.
Author: Richard W. Nenno, JD, AEP® (Distinguished) and Jeffrey C. Wolken |
Grantor Trusts & Beneficiary Defective Grantor Trusts
Planning
Ideas-Asset Protection (PDF file)
Reprinted with the permission of Cannon Financial Institute |
The BDIT
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Richard A. Oshins, JD, AEP® (Distinguished), Lawrence Brody,
JD, LL.M., AEP® (Distinguished), Katarinna McBride |
Updated
Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF
file)
Author: Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished) |
Beneficiary Defective Grantor Trust Private Letter Ruling (PDF
file)
Authors: Jonathan G. Blattmachr and Diana S.C. Zeydel, JD, LL.M. |
Beneficiary Inheritor's Defective Trust Outline
and PowerPoint (PDF
file)
Author: Richard A. Oshins, JD, AEP® (Distinguished) |
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