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    Archive of Previous Issues

    Issue 27 - October, 2017
    Regular Columns and Reports Note from the Editor: Forget "Must Love Dogs" - Go with "Must Love DSUE"
    Features Crowdsource Funding to Help Victims of the Las Vegas Massacre
    A First Look at Congress' Tax Reform Blueprint - What Advisors Need to Know Now to Better Inform Their Clients
    Innovative Trust Designs Better Serve Inheritors
    Planning in Uncertain Times - Part III
    Balancing Collaboration With the Attorney-Client Privilege
    Checklist: Annual Review
    Complacency. Motivation. Retention.
    High Performance Organizational Teams
    Reviewing a Life Insurance Policy: The Owner As Pilot
    Built-in Gain Tax Liability: Defend Yourselves!
    Proposed Regulations Under Code §2704 Finally Die
    Fees for Life Insurance Consulting? Why Would I Do That?
    News Nook The NAEPC Journal of Estate & Tax Planning Tax Update
    Tax Topics - September: "Unified Framework for Fixing Our Broken Tax Code" & August: Possible "Extenders" Bill if Tax Reform Doesn't Pass
    Practical Planner Newsletter
    NAEPC Monthly Technical Newsletter
    Issue 26 - May, 2017
    Regular Columns and Reports Note from the Editor: The Yogi Berra Era of Estate Planning?
    Features 2017 Heckerling Institute of Estate Planning Highlights
    Marty Shenkman Meeting Notes from Heckerling Days 1-5
    Estate Planning Current Developments and Hot Topics
    How to Deal With Repeal
    The Estate Tax at 100
    The Renaissance of Single-Stock Concentration Risk Management
    Income Tax Planning and Estate Planning for Negative Capital Accounts: The Entity Freeze Solution
    Income Tax Planning for Negative Capital Account Real Estate: Dealing with Phantom Gain
    20th Anniversary of Domestic Asset Protection Trusts
    The Asset Protection Planning Continuum – Practical Steps for Estate Planning Lawyers and Other Professionals
    Hot Valuation Issues in Estate Planning
    Planning in Uncertain Times - Part I and Part II
    News Nook The NAEPC Journal of Estate & Tax Planning Tax Update
    Tax Topics - NEW ADDITION!
    Practical Planner Newsletter 1st QTR 2017
    NAEPC Monthly Technical Newsletter
    Issue 25 - December, 2016
    Regular Columns and Reports Note from the Editor: The Yogi Berra Era of Estate Planning?
    List of Conferences
    Distance Learning Programs
    Features Consistent Basis Reporting Between Estates and Beneficiaries
    Steve Oshins on the Kloiber Case: Delaware Dynasty Trust Broken into Pieces by Beneficiary's Divorcing Spouse
    Steve Oshins on Kloiber: The Aftermath
    Recent Trust State Rankings Charts: Oshins 5th Annual Dynasty Trust State Rankingsadn Oshins 7th Annual DAPT State Rankings
    Basis Consistency Reporting for Unmatured Life Insurance Contracts: Does Basis Step-Up and How Do Executors and Beneficiaries Deal with Reporting?
    Estate Planning Traps That Have Nothing To Do With Estate Taxes
    Little Things Mean A Lot: Tips for Dividing Art and Collectibles in Divorce or Death
    Try to Avoid Using the 'R' Word
    Marty Shenkman's Notes From 42nd Annual Notre Dame Estate Planning Institute
    Getting "Buy-In" to Develop a Collaborative Team
    Client Professional Advisor Communication Authorization Letter Jul 28 2016
    And Now A Word From Our Sponsors Secondary Planning for CRTs
    News Nook The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 3Q 2016
    Practical Planner Newsletter October - December 2016
    Practical Planner Newsletter July - September 2016
    NAEPC Monthly Technical Newsletter
    Issue 24 - August, 2016
    Regular Columns and Reports Note from the Editor: Time to Start the Estate Planning Conversation with Your Privately Held Business Owner Clients
    Features Creative Planning Strategies Once the 2704 Regs Become Final
    A Comprehensive Perspective on Four UPIA-TOLI Cases, Plus One That Includes the UTC, and Their Astounding Implications for ILIT Trustees, Parts 1 and 2
    Elephant in the Room
    A Primer on Tax and Other Issues Relevant to Art Collectors and Their Advisors
    Note Sales, Economic Substance and "The 10% Myth"
    2nd Annual Non-Grantor Trust State Income Tax Chart
    High Performance Teaming & Professional Collaboration
    Proposed Regulations IRC Section 2704
    News Nook The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 2Q 2016
    Practical Planner Newsletter April - June 2016
    Pre-Election Estate Tax Proposals: Clinton vs. Trump
    NAEPC Monthly Technical Newsletter
    Issue 23 - March, 2016
    Regular Columns and Reports Note from the Editor: A Word About the Journal and the Masters Among Us
    List of Conferences
    Distance Learning Programs
    Articles The Anatomy of the Perfect Modern Trust - Part 1
    The Anatomy of the Perfect Modern Trust - Part II
    Compilation Notes from Heckerling 2016
    Estate Planning with Disregarded Entities
    Guide to US Income Tax Residency for the Global Client - The International Quarterly
    Heckerling Musings 2016 and Current Developments
    Heckerling Review 2016
    High Performance Teaming & Professional Collaboration: A Multi-Disciplinary Approach to Estate Planning
    Issues in Estate Planning and Divorce
    3rd Annual Trust Decanting State Rankings Chart
    LISI Commentary on 3rd Annual Trust Decanting State Rankings Chart
    2015 Financial and Estate Planning Advisory Board Issue of Estate Planning Review
    News Nook The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update 1Q 2016
    Practical Planner Newsletter July - December 2015
    NAEPC Monthly Technical Newsletter
    Issue 22 - October, 2015
    Regular Columns and Reports Guest Editor's Column: Why You Should Consider Charitable Lead Annuity Trusts for Estate Planning
    List of Conferences
    Distance Learning Programs
    Articles Top 10 Things You Should Know About the Final Portability Regulations
    Roadmap for a Successful Succession Plan
    Business Succession: Part I & Part II
    The Terms of the Trust: Extrinsic Evidence of Settlor Intent
    Fiduciary Best Practices for an Individual Trustee
    Life Insurance Policy Audits
    Directed Trusts: Panacea or Plague?
    As college expenses rise, CRUTs can do more than plan for retirement
    The Income Taxation of Complex Trusts and Estates
    State Tax Treatment of Trusts
    Updated ACTEC State Death Tax Chart
    The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update
    Second Quarter, 2015  
    Regular Columns and Reports Guest Editor's Column: Obergefell Effect on LGBT Estate Planning
    List of Conferences
    Second Quarter Update Speculation About Upcoming Section 2704 Regulation
    6th Annual DAPT State Rankings Chart
    1st Annual Non-Grantor Trust State Income Tax Chart
    Putting It All Together—Some Of The Best Planning Strategies We See In The New Frontier That Reduce Both Income Taxes And Estate Taxes
    Are You Aware Decanting Causes Tax Issues?
    Practical Planner, Volume 10, Issue 1, Jan-March 2015
    The NAEPC Journal of Estate & Tax Planning Quarterly Tax Update
    The Year of Transparency's Tipping Point
    Bullion Monarch Mining, Inc. v. Barrick Goldstrike Mines: Unconstitutional Perpetual Trusts - Not So Fast Says the Nevada Supreme Court!
    Heckerling Musings 2015 and Current Developments
    2015 Trends for Estate Planning
    First Quarter, 2015  
    Regular Columns and Reports Guest Editor's Column: Death and Domicile—No Joking Matter
    List of Conferences
    First Quarter Update Heckerling 2015 Nuggets
    Planning for Estates Under the $10 million Exemption
    Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2014
    Recent Developments Affecting the Estate Planning Practice
    To Convert or Not to Convert,That is the Question
    Charitable Planning with Closely Held Business Interests
    2015 Key Numbers
    The Taxing Side of Divorce: Division of Non-Qualified Employee Benefits
    Life Insurance—Tax Issues to Be Aware Of
    2nd Annual Trust Decanting State Rankings Chart
    Effective Collaboration: The True Frontier of Estate Planning
    Dealing with Financial Planning Risk - Directing Portfolio Decisions or Navigating Human Behavior?
    Building Your Practice and Developing Your Skills Locally and Nationally
    Web Meets the Will: Estate Planning for Digital Assets
    Third Quarter, 2014  
    Regular Columns and Reports Guest Editor's Column: The Future of Estate Planning: Focus on The Legal Practitioner
    List of Conferences
    Third Quarter Update Except as Provided In Article Five, I Endow Thee With All My Worldly Goods – The New Uniform Premarital and Marital Agreement Act
    Uniform Premarital and Marital Agreements Act, with Prefatory Note and Comments
    Third Annual Dynasty Trust State Rankings Chart
    Protect Your Pet's Future: Pet Trusts and Pet Protection Agreements
    A Second Chance to Get it Right: Section 9100 Relief for Missed Elections
    Surviving the Ethical Challenges Posed by Transfers Among Family Members
    Community Property for Those Who Practice Common Law: Implications of Practicing Near an Uncommon State
    Treasury Issues Long-Awaited Anti-Inversion Guidance
    Notice 2014-52, Rules Regarding Inversions and Related Transactions
    Tax planning: How to Turn a Vacation Property Into a Fiscal Ally
    A Practical Guide to the Tax Issues of Investing in Master Limited Partnerships
    Second Quarter, 2014  
    Regular Columns and Reports Edtior's Column: Supreme Court Clarifies: Inherited IRAs are not "Retirement Funds"
    List of Conferences
    Second Quarter Update Opt-In or Out Estate Planning for under $10mm Married Couples
    Summaries of 23 State Decanting Statutes
    Income Tax Aspects for Clients with Shorter Life Expectancies
    Post-Mortem Administration Checklist for the CPA Financial Planner
    The Modern Practice
    Planning Ideas—S Corporations in Trust and the New 3.8 Percent Tax
    New Missouri Laws Present Unique Estate Planning Opportunity for Married Couples
    INSURANCE PLANNING: Insuring Retirement Capital
    1st Annual Trust Decanting State Rankings Chart
    Requirements and Responsibilities for Families Hiring Private-Duty Care
    Freeze Partnerships: Establishing the Preferred Rate
    Estate Planning in 2014 and Beyond
    ACTEC State Death Tax Chart
    First Quarter, 2014  
    Regular Columns and Reports Edtior's Column: What Shall We Tell the Children Dear?: The Importance of Establishing A Beneficiary Communication Model Before State Law Does It For You
    First Quarter Update Heckerling Musings — 2014
    Heckerling 2014 Nuggets
    Estate Planning With Disregarded Entities
    Current Valuation Issues Involving FLPS, LLCS and Other Closely Held Entities
    Decanting: Refining a Vintage Trust
    Recent Developments 2013: Selected Federal and Illinois Cases, Rulings and Statutes
    Form 8960—The Net Investment Income Tax
    Understanding Section 1014(e)
    Tax Basis Planning - The Basics
    Practical Planner Jan - Feb 2014
    The New PFP Standards
    Possible Elimination of NUA Treatment
    Planning Ideas-Exchange Funds
    Taxes—Watch Out for Prohibited Transactions in Self-Directed IRAs
    Fourth Quarter, 2013  
    Regular Columns and Reports Edtior's Column: Living and Leaving a Happy Legacy
    List of Conferences
    Fourth Quarter Update Ten Steps to Take Now in Light of Estate Tax Legislation
    ACTEC-2013 Fall Meeting Musings
    15 Strategies for 2013 Year-End Planning
    Portability: The New Estate Plan Modality
    State Estate Tax Planning and Portability
    Year-End Tax Planning for Individuals and Business
    Goldilocks' Estate Planning: Not too little Not too much
    Avoiding the High Post-ATRA Trust Tax Rates
    Advanced Estate Planning With Alternative Investments
    Holding The Charitable Conversation With Clients
    Same Sex Marriages Recognized for Same Sex Purposes-Revenue Ruling 2013-72
    S Corporations in Trust and New 3.8 Percent Tax
    Second Quarter, 2013  
    Regular Columns and Reports Guest Editor's Column: A Practical Family Dynamics Offering: The Art and Architecture of the Family Meeting
    List of Conferences
    Fourth Quarter Update Where is the Estate Planning Profession Going?
    The CPA's Role in Estate Planning After the American Taxpayer Relief Act
    Private Family Foundations and Life Insurance
    Taxes - Obama Unveils Budget Proposal
    Tax Tips
    Joint Trusts in a Separate Property State: Time for a Second Look?
    Dead Hand Investing: The Enforceability of Trust Investment Directives
    Unique and Hard-to-Value Assets
    Wandry v. Commissioner: The "Secret Sauce" Estate Planners Have Been Waiting For?
    State Death Tax Chart
    First Quarter, 2013  
    Regular Columns and Reports Editor's Column: Estate & Tax Planning in 2013 and Beyond - The American Taxpayer Relief Act of 2012
    List of Conferences
    Fourth Quarter Update Heckerling Institute on Estate Planning (2013)
    State Death Tax Chart
    Marty Shenkman's Commentary on the American Taxpayer Relief Act of 2012 (2013)
    Taxes - American Taxpayer Relief Act
    The Most Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals
    Portability - The Game Changer
    Planning Implications of the American Taxpayer Relief Act of 2012
    The 6th Annual Industry Trends and Survey
    Marty Shenkman - 2012 Gift and Trust Follow-Up
    2013 Key Numbers
    Fourth Quarter, 2012  
    Regular Columns and Reports Editor's Column: Two Years Later: The Journal is Growing Like a Weed...Discover Why
    List of Conferences
    Fourth Quarter Update Cutting Edge Estate Planning Ides—What Have I Learned From My Colleagues?
    Holding Family Business Interests In Trust
    The Election is Over-Now What?
    Looking Back and Looking Ahead:--Preparing Your Practice for the Future
    Planning For Same-Sex Couples
    Trustee Administration of Life Insurance
    The 3.8 Percent Medicare Surtax….Explained
    Warding Off Analysis Paralysis (Business Succession Planning)
    Planning Ideas-Premium Financing
    Planning For Beneficiaries With Special Needs
    Trust Situs Selection—Tax Havens or Illusory Strategy?
    Unlocking Your Donors' Non-Cash Treasure Chests
    Gift Planning Isn't Only for the Super Wealthy
    Third Quarter, 2012  
    Breaking News October 15-21, 2012 is National Estate Planning Awareness Week
    Regular Columns and Reports Editor's Column: Taxation Rules the Day
    List of Conferences
    Third Quarter Update Pitfalls in International Estate Planning- Potpourri of Topics and Problem Areas
    Estate Planning Issues With Intra-Family Loans and Notes
    Riding Out the Storm: Asset Protection
    Planning in 2012 for Clients with Shorter Life Expectancies
    ACTEC Comparison of the Domestic Asset Protection Trust Statues
    Adaptable Wealth Transfer Planning Strategies
    What it Means to Be a Trustee: A Guide for Clients
    Planning Ideas-Retirement Distributions for Spouse
    Best Planning Ideas for 2012
    Limited Liability Companies, Life Insurance, and Business Succession Development Planning
    ACTEC State Death Tax Chart
    Nontax Fundamentals in Trust Planning
    First Quarter, 2012  
    Breaking News April is Financial Literacy Month
    Regular Columns and Reports Editor's Column: Adaptable Estate Planning Advice for 2012 and Beyond
    List of Conferences
    First Quarter Update Fifth Annual Industry Trends and Survey
    Heckerling Institute on Estate Planning (2012)
    Decanting: Eliminating Trust Sediment
    The Case Against The Trust Protector
    Efficient Use of the $5 million Temporary Gift and GST TAX Redux
    IRS Blesses Substitution of Assets In ILITS
    Which Situs Is Best?
    Planning Ideas-Asset Protection
    Top 10 Things to Know About Capital Gains and Losses
    Ins and Outs of Trusts
    Delegated vs. Directed Trusts
    Warning! The Service Believes S Corporations are Undervalued
    Fourth Quarter, 2011  
    Regular Columns and Reports Editor's Column
    List of Conferences
    Fourth Quarter Update Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection
    ACTEC 2011 Fall Meeting Musings
    Incorporating Philanthropy into the Estate Planning Process
    The Generation-skipping Transfer Tax
    American Arbitration Association's Wills and Trusts Arbitration Rules
    Creed or Code: The Calling of the Counselor in Advising Families
    Reprinted with the permission of ACTEC Law Journal Spring, 2011
    Business Succession and IRC 303 Redemptions
    New Changes to Nevada's Asset Protection Laws
    Can a Charitable Lead Annuity Trust Own Life Insurance?
    Portability: Its Limitations and Complexities
    I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner
    Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts
    State Death Tax Chart
    The Future for Estate Planners
    Third Quarter, 2011  
    Regular Columns and Reports Editor's Column
    List of Conferences
    Third Quarter Update Current Developments
    Thoughts About Planning in Uncertain Times
    Reducing Estate and Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation and Arbitration
    The BDIT
    Avoiding Common Mistakes in Buy-Sell Agreements
    Nursing the Sick ILIT
    The Family Bank
    Attention! Life Insurance Fiduciaries
    A Present (Prescient) Look at the Future of Every Day Estate Planning
    Second Quarter, 2011  
    Regular Columns and Reports Editor's Column
    List of Conferences
    Second Quarter Update Drafting Issues from a Fiduciary's Perspective
    Money & Influencing the Behavior of Emerging Adults
    The 2011 Offshore Voluntary Disclosure Initiative Regarding Undisclosed Assets
    State Income Tax Issues With Trusts
    Roth IRA Planning in 2011 and 2012
    How to Thrive in the Under $5 million Dollar Market
    A Practitioner-Friendly Guide to the Delaware Asset Protection Trust
    First Quarter, 2011  
    Regular Columns and Reports Editor's Column
    List of Conferences
    Tax Reform Act of 2010 Estate Planning in 2011 and 2012, Opening the Window of Opportunity
    Estate Planning Effects and Strategies Under the Tax Relief...Act of 2010
    Frank Berall's Analysis of the Tax Reform Act of 2010
    Finally! A New Estate Tax Law...Now What?
    Heckerling Institute on Estate Planning (2011)
    Outlook for the Estate Planning Industry Fourth Annual Industry Trends and Survey
    Outlook for the Estate Planning Business The Future of the Estate Planning Business
    Spousal Access Trusts & The Reciprocal Trust Doctrine Can Husband Create Irrevocable Trust For the Benefit of His Wife and Vice Versa?
    Gift Splitting Gift Splitting-A Boondoggle or a Bad Idea? and Gift Splitting Decision Tree
    Preparing Heirs to Receive and Manage Their Inheritance The Future of Estate Planning
    Business Valuation & Transfer Discounts Analysis of Holman V. Commissioner and Fisher V. United States
    Practical Uses and Issues Surrounding Trusts, Including Trust Owned Businesses Putting Our Trust in Trusts
    Gift Tax Treatment of Transfers in Trust Transfers in Trust and Gift Tax Treatment
    Grantor Trusts Burning Questions (And Even Hotter Answers) about Grantor Trusts
    Beneficiary Defective Grantor Trusts Beneficiary Defective Grantor Trust Private Letter Ruling
    The Beneficiary Defective Inheritor's Trust (BDIT) Outline and PowerPoint
    June, 2009  
    Regular Columns and Reports Letter from the President of NAEPC
    Editor's Column
    List of Conferences
    Estate and Tax Planning Articles Heckerling Musings 2009
    Private Split Dollar - What's New about an Old Opportunity
    Planning to Minimize or Avoid State Income Tax on Trusts
    How a Corporate Trustee Can Help a Financial Planner Meet Their Client's Goals
    How Do I Love Thee, Let Me Count the Days: Deathbed Marriages in America
    Passing It on from the Inside out
    Practice Aids 2009 State Death Tax Chart
    Family Limited Partnership Checklist
    IRS Publication 78
    IRS Publication 552
    Presentations and Outlines Transcript for Canceled Debt (Tax Consequences)
    Tax Myths
    Studies and Reports Studies and Reports
    Summary of Estate Tax Filings in 2007
    IRS Strategic Plan 2009-2013
    Historic Tax Information from 1979 to 2006
    Beware of IRS' 2009 "Dirty Dozen" Tax Scams
    2009 Social Security Trustees Report
    January, 2009  
    Regular Columns and Reports Letter from the President of NAEPC
    Editor's Column: Complexity of the Code
    Helpful Information
    Information to help your Practice and Life
    List of Conferences
    Estate and Tax Planning Articles Reciprocal Trust Planning
    Reinventing the Life Insurance Industry through the Application of the Uniform Prudent Investor Act
    2009 Inflation and Other Tax Adjustments
    Trust Owned Life Insurance: The CPA's Role
    The Effect of Interest Rates in Estate Planning Strategies
    Practice Aids The FDIC Guide to Deposit Insurance Coverage
    The New Form 990
    Warnings for Outsourcing of Payroll Responsibilities
    Is Your Hobby a For-Profit Endeavor?
    Presentations and Outlines Transfer Planning, including use of GRATs, Installment Sales to Grantor Trusts and Defined Value Clauses to Limit Gift Exposure
    Studies and Reports Historical Effective Federal Tax Rates: 1979 to 2005
    IRS Tax Statistics
    Tax Guide for Churches and Religious Organizations
    Revenue and Distributional Effects of Reforming the Federal Estate Tax
    Sources of Growth and Decline in Individual Income Tax Revenues Since 1994
    Taxation of Wealth Transfers within a Family: a Discussion of Selected Areas for Possible Reform
    Taxpayer Advocate's Annual Report to Congress - Executive Summary
    May, 2008  
    Regular Columns and Reports Letter from the President of NAEPC
    Editor's Column: Unexpected Consequences for the Baby Boomers
    Helpful Information
    Information to help your Practice and Life
    List of Conferences
    Estate and Tax Planning Articles McCord V. Commissioner: Defined Value Clauses Redefined?
    Heckerling Musings 2008
    The Truth About Frivolous Tax Arguments
    Insurance in Retirement
    Conditional Love: Incentive Trusts and the Inflexibility Problem
    Presentations and Outlines The Uniform Principal and Income Act - Never Confuse "Uniform" with Simplified
    Property Law - A Survey of Transfer and Ownership Law for Trustees
    Tax Complexity
    Practice Aids Partial Checklist for Use in a Divorce
    Studies and Reports Taxation of Wealth Transfers Within A Family. A Discussion Of Selected Areas For Possible Reform
    The 2008 Social Security Trustees' Report
    The Deductibility of State and Local Taxes
    The Budget and Economic Outlook: Fiscal Years 2008 to 2018
    List Of Expiring Federal Tax Provisions 2007-2020
    December, 2007  
    Regular Columns and Reports Editor's Column: Conflicts and Estate Planning
    Helpful Information
    List of Conferences
    Life Insurance Articles Tips for Evaluating Existing Life Insurance Policies
    Sell Your Policy?
    Taxation of Life Insurance: Understand the Issues to Avoid Mistakes
    Estate Planning Articles Is Unlimited Inheritance Un-American?
    Oral Trusts And Wills: Are They Valid?
    Estate Planning To Cope With The Current Legislative Uncertainty
    Presentations and Outlines Perpetual Dynasty Trusts: Tax Planning And Jurisdiction Selection
    Tax Update from the Hill - The Fate of the Estate - Legislative Updates of Estate and Gift Tax Reform Proposals
    Studies and Reports The Nation's Long-Term Fiscal Outlook
    The 2007 Social Security Trustees' Report
    IRS Report on Reducing the Federal Tax Gap
    Asset Distribution of Taxable Estates
    July, 2007  
    Regular Columns and Reports Editor's Column: Advanced Medical Directives
    List of Conferences
    Articles Chawla, Irrevocable Life Insurance Trusts, and the Insurable Interest Problem
    Financial Planning Implications of TRHCA
    Advanced Directives in Europe
    Presentations and Outlines Estate Planning with Life Insurance
    Heckerling Musings
    Practice Aids 2007 State Death Tax Chart
    Studies U.S. Trust Survey of Affluent Americans
    Effects of the Federal Estate Tax on Farms and Small Businesses
    The Estate Tax and Charitable Giving
    Estate and Gift Taxes: Economic Issues
    How Repeal of the Federal Estate Taxes will Harm Small Business and how Repeal of AMT is Necessary
    November, 2006  
    Regular Columns and Reports President's Report
    Editor's Column
    List of Websites and Studies
    List of Conferences
    Articles Life Settlements: Risk Management Guidance for Professional Advisors and Fiduciaries
    Where's My Inheritance?
    Initiatives Against Money Laundering of Importance to Estate Planners
    The GST Tax Tail is Killing the Rule Against Perpetuities
    A Return to 2001?

    Presentations and Outlines

    Estate Planning for Same-Sex Couples
    Using Disclaimers in an Uncertain Estate Planning Environment
    Ethics and the Secondary Life Insurance Marketplace
    Studies and Reports Looking Beyond Perpetuity: Customizing a Private Foundation
    Background and Issues Relating to the Patenting of Tax Advice
    Congressional Study on State Estate and Gift Tax Revenue
    A History of Federal Estate, Gift, and Generation-Skipping Taxes

    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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