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    The Synergy Summit

    NAEPC is proud to be a part of The Synergy Summit, a unique organization whose delegates come from the leadership of the major legal, accounting, and financial service organizations in the country to study, educate, opine, and collaborate on appropriate issues of mutual interest. See complete details.

    Issue 28 - April, 2018

    NAEPC Journal of Estate & Tax Planning

    Editor's Note: Slightly Withered Estate Exemption Amount Released, But Estate Planning Remains an Evergreen Opportunity
    Author: Susan P. Rounds, JD, CPA, LL.M. (taxation), AEP®, TEP

    Accredited Estate Planner® Designee - Top Pick (See previous top picks)

    How The Tax Cuts and Jobs Act Might Change Estate Planning (PDF file)
    Learn how to take advantage of new opportunities and avoid potential traps created by the TCJA and why it is important to revisit all existing planning!
    Published with permission, The CPA Journal, the Voice of the Profession, January, 2018.
    Author: Martin M. Shenkman, CPA, MBA, JD, PFS, AEP® (Distinguished)

    Features

    Heckerling Musings 2018 and Estate Planning Current Developments (PDF file)
    130+ pages of wisdom from the Zen Master!
    Reproduced courtesy of Heckerling Institute on Estate Planning and the University of Miami
    Author: Steve Akers, JD, AEP® (Distinguished)
    Marty Shenkman Meeting Notes from Heckerling: Day 1, Day 2, Day 3, Day 4 (PDF file)
    Marty's time honored compendium of notes from the Heckerling Institute on Estate Planning sessions.
    Reproduced courtesy of Heckerling Institute on Estate Planning and the University of Miami, and Leimberg Information Services, Inc. (LISI)
    Authors: Martin M. Shenkman, CPA, MBA, PFS, JD, AEP® (Distinguished), JD and Jonathan Blattmachr, Esq., AEP® (Distinguished)
    Summary of Selected Considerations After the 2017 Tax Act (PDF file)
    Relevant to estate planning practitioners as well as tax and financial advisors, key planning opportunities resulting from the new tax legislation are examined.
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
    Authors: Martin M. Shenkman, CPA, MBA, PFS, JD, AEP® (Distinguished) and Jonathan G. Blattmachr, Esq. AEP® (Distinguished)
    An Analysis of Proposals Using Life Insurance: What Works, What May Not Be as Effective as Promoted, And What Does Not Work (PDF file)
    Everything you ever wanted to know about life insurance but were afraid to ask! Authored by a NAEPC board member and AEP®, this significant article guides us through the different insurance types and structures currently available and takes us behind the curtain to provide a means to measure and compare the illustrations and underlying assumptions behind policy projections.
    Reproduced with permission from the Tax Management Estates, Gifts, and Trusts Journal, 43 Estates Gifts And Trusts Journal 123, 3/8/18. Copyright, 2018 by The Bureau of National Affairs, Inc.
    Author: Lawrence J. Macklin, Esq., CPA, AEP®
    Who Is Your Client When Everyone Is Your Client? Ethical Dilemmas for Estate and Business Planners In Representing Family Members (PDF file)
    Failure to observe the rules that govern attorney behavior in identifying and resolving conflicts can have a devastating effect on the estate plan or administration. Attorneys must follow the rules and other client advisors should understand them as well.
    Presented to the Chicago Estate Planning Council
    Author: Janet Rae Montgomery, JD
    Impact of Tax Reform on Choice of Entity (PDF file)
    The recent tax reform legislation has significantly changed how many businesses and their tax advisors approach the choice of entity decision. Pass-thrus may no longer be the default as C corps may now provide more attractive benefits for many businesses.
    Author: Timothy C. Smith, JD
    How to Utilize a Sophisticated Medical Risk Model in Estate Planning (PDF file)
    Learn how an innovative quadrant risk management model recently proffered in the medical field can be adapted to create a parallel track for estate planning advisors to follow with respect to: 1) discovery risk; 2) client risk; 3) institutional risk; and, 4) advisor risk. As each category of inherent risk is reduced, the likelihood of an improved outcome for the service beneficiary is increased.
    Reprinted with permission from Medical Economics, a copyrighted publication of UBM, LLC
    Authors: Albert E. Gibbons, CLU®, ChFC®, AEP® (Distinguished) and Robert Uzzo MD, FACS
    How Did Nonprofits Fare In Tax Reform? (PDF file)
    A quick but thorough guide on what you need to know about the changes that will impact charitable giving and nonprofits.
    Reprinted with permission of Tax Law360
    Authors: Alexander Reid, JD and Kimberly Eney, JD
    Tax Reform and Real Estate: Impact of the Tax Cuts and Jobs Act on Real Estate (PDF file)
    Detailed descriptions and astute observations pertaining to provisions in the TCJA expected to impact the real estate industry.
    © PwC. Not for further distribution without the prior written permission of PwC
    Author: PwC Asset and Wealth Management Tax Services

    News Nook: A Compendium of Current Affairs

    The NAEPC Journal of Estate & Tax Planning Tax Update (PDF file)
    Author: Scott E. Swartz, JD, LL.M., AEP®
    Tax Topics - The Bipartisan Budget Act of 2018 (PDF file)
    Author: Blanche Lark Christerson, JD, LL.M. (taxation)
    Practical Planner Newsletter (PDF file)
    Author: Martin M. Shenkman, CPA, MBA, PFS, JD, AEP® (Distinguished)
    NAEPC Monthly Technical Newsletter
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)

    The opinions expressed by authors do not necessarily reflect those of the National Association of Estate Planners & Councils. We continue to source original articles for publication in The NAEPC Journal. If interested, contact us at editor@naepcjournal.org.

    ALL INFORMATION IN THIS WEBSITE AND THE JOURNAL IS PROVIDED “AS IS”, WITH NO GUARANTEE OF COMPLETENESS, ACCURACY, TIMELINESS OR OF THE RESULTS OBTAINED FROM THE USE OF THIS INFORMATION. ALL INFORMATION IN THIS WEBSITE AND THE JOURNAL IS WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO WARRANTIES OF PERFORMANCE, MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. See complete disclaimer.

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    Edited by:


    Susan P. Rounds,
    JD, CPA, LL.M. (taxation), AEP®, TEP

    Published by:

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