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    Issue 23 - March, 2016

    NAEPC Journal of Estate & Tax Planning

    Editor's Note: This "dinner menu" summary is designed to help you with the flavor of the article before you read more. If you are interested in the article, click its title to access a copy.

    Regular Columns and Reports

    Note from the Editor: A Word About the Journal and the Masters Among Us
    Author: Susan P. Rounds, JD, CPA, LL.M., AEP®
    List of Conferences
    2016 Conferences on Estate, Financial Planning
    Distance Learning Programs
    Upcoming and on-demand professional education

    Accredited Estate Planner® Designee - Top Pick

    The Anatomy of the Perfect Modern Trust - Part 1 (PDF file)
    The authors identify and examine methods to accomplish the 6 factors on the client "wish list": Control; Use/Enjoyment; Flexibility; Creditor Protection; Tax Savings; and, Simplicity.
    Reproduced courtesy of Thomson Reuters' Estate Planning
    Authors: Richard Oshins, JD, LL.M., MBA, AEP® (Distinguished) and Steven G. Siegel, LL.M.

    Articles

    The Anatomy of the Perfect Modern Trust - Part II (PDF file)
    A continued analysis of the perfect vehicle for wealth shifting with a focus on the importance of wealth receipt planning, emphasizing the fact that this can be the more significant factor in the long run. Strategies to educate clients on the important protections inherent in receiving assets in trust are illuminated.
    Reproduced courtesy of Estate Planning
    Authors: Richard Oshins, JD, LL.M., MBA, AEP® (Distinguished) and Steven G. Siegel, LL.M.
    Compilation Notes from Heckerling 2016 (PDF file)
    All of Marty's notes for the entire week!
    Reproduced courtesy of Heckerling Institute and the University of Miami, and Leimberg Information Services, Inc. (LISI)
    Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
    Estate Planning with Disregarded Entities (PDF file)
    A thorough review and comparison of estate planning strategies that incorporate disregarded entities, which are conceptually similar to Income Tax Grantor Trusts. Includes illustrative cash flow modeling.
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
    Authors: Richard Oshins, JD, LL.M., MBA, AEP® (Distinguished), and David A. Handler, JD, AEP® (Distinguished)
    Guide to US Income Tax Residency for the Global Client - The International Quarterly (PDF file)
    A good primer on US residency rules for income tax purposes
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
    Authors: Scott A. Bowman, JD, LL.M. and Marianne R. Kayan, JD, LL.M.
    Heckerling Musings 2016 and Current Developments (PDF file)
    Hot off the presses! Just released.
    Reproduced courtesy of Heckerling Institute and the University of Miami
    Author: Steve R. Akers, JD, AEP® (Distinguished)
    Heckerling Review 2016 (PDF file)
    A special treat - 101 page overview in outline form.
    Reproduced courtesy of Heckerling Institute and the University of Miami, and Leimberg Information Services, Inc. (LISI)
    Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
    High Performance Teaming & Professional Collaboration: A Multi-Disciplinary Approach to Estate Planning (PDF file)
    With the world of estate planning becoming increasingly complex and inter-dependent, the authors delve into professional multi-disciplinary collaboration as a solution targeted to overcome the obstacles presented by this phenomenon. The NAEPC mission is to promote the inter-disciplinary approach to estate planning and the paper examines the when, the why, the how, and the rich benefits that can result for both clients and advisors. An added feature examines different advisor styles.
    Our NAEPC collaboration whitepaper was authored by members of the NAEPC Multi-Disciplinary Teaming and Professional Collaboration Committee.
    Primary Contribution Authors: Todd Fithian, CLWC®; Albert E. Gibbons, CLU®; ChFC®, AEP® (Distinguished); and, David W. Holaday, ChFC®, CAP®
    Issues in Estate Planning and Divorce (PDF file)
    A detailed discourse on the difficult planning and drafting issues with respect to divorce - from a discussion of marital rights, to negotiation of divorce and marital agreements, to proactive planning for clients and their heirs.
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
    Author: John J. (“Jeff”) Scroggin, JD, LL.M., AEP® and Founding Editor of the NAEPC Journal of Estate & Tax Planning
    3rd Annual Trust Decanting State Rankings Chart (PDF file) 
    This preeminent tool is now interactive and links to each statute.
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
    Author: Steven J. Oshins, JD, AEP® (Distinguished)
    LISI Commentary on 3rd Annual Trust Decanting State Rankings Chart (PDF file)
    Additional information on how the chart is compiled and tips on using it.
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
    Author: Steven J. Oshins, JD, AEP® (Distinguished)
    2015 Financial and Estate Planning Advisory Board Issue of Estate Planning Review (PDF file) 
    ©2015 CCH Incorporated and Its Affiliates
    Along with moderator Sidney Kess, a formidable cast of Who's Who in the Estate Planning Community was present at the August 19, 2015 Financial and Estate Planning Advisory Board meeting to discuss estate planning and drafting; the impact of state law on planning; insurance; retirement planning; dealing with aging clients and those with chronic illnesses; and, investments.
    Reproduced courtesy of Estate Planning Review - The Journal
    Authors: Ben G. Baldwin, Jr., MSFS, MSM, CLU®, ChFC®, CFP®, AEP® (Distinguished); Lyle K. Benson, Jr., CPA, PFS, CFP®; Carol Cantrell, JD, CPA; Charles D.“Skip” Fox IV, A.B., M.A., JD, AEP® (Distinguished); Robert S. Keebler, CPA, MST, DEP, AEP® (Distinguished); Stephen J. Krass, LL.B., LL.M.; Bernard A. Krooks, J.D., CPA, LLM (taxation), CELA, AEP® (Distinguished); , JD, LL.M., MBA, AEP® (Distinguished); Barbara J. Raasch, CPA, CFP®; Sanford J. Schlesinger, JD, AEP® (Distinguished); Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished); and, Lee J. Slavutin, MD, CLU®, AEP® (Distinguished).

    News Nook: A Compendium of Current Affairs

    The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 1Q 2016 (PDF file)
    Author: Scott E. Swartz, JD, LL.M., AEP®
    Practical Planner Newsletter July - December 2015  (PDF file)
    Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished)
    NAEPC Monthly Technical Newsletter
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)

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    Edited by:


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

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