| 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 |
| Recent Developments and Planning Pointers
after Tax Reform Act of 2010 |
Current Developments
Thoughts About Planning in Uncertain Times
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)
Roth IRA Planning in 2011 and 2012 |
| Outlook for Estate Planners |
A Present (Prescient) Look at the Future of Every Day
Estate Planning
Fourth Annual Industry Trends and Survey
The Future of the Estate Planning Business
How to Thrive in the Under $5 million Dollar Market |
| Spousal Access Trusts, The Reciprocal Trust Doctrine
& Gift Splitting |
Can Husband Create Irrevocable Trust For the Benefit of His
Wife and Vice Versa?
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
Money & Influencing the Behavior of Emerging Adults |
| Insurance Planning |
Nursing the Sick ILIT
The Family Bank
Attention! Life Insurance Fiduciaries
Possibilities and Pitfalls With Captive Insurance Companies |
| Business Valuation & Transfer Discounts
|
Avoiding Common Mistakes in Buy-Sell Agreements
Business Valuation
Analysis of Holman V. Commissioner and Fisher V. United States |
| Practical Uses and Issues Surrounding Trusts |
Reducing Estate and Trust Litigation Through Disclosure, In Terrorem
Clauses, Mediation and Arbitration
Putting Our Trust in Trusts
Transfers in Trust and Gift Tax Treatment
Drafting Issues from a Fiduciary's Perspective
State Income Tax Issues With Trusts
A Practitioner-Friendly Guide to the Delaware Asset Protection Trust |
| Grantor Trusts & Beneficiary Defective Grantor Trusts |
The BDIT
Burning Questions (And Even Hotter Answers) about Grantor
Trusts
Beneficiary Defective Grantor Trust Private Letter Ruling
Beneficiary Inheritor's Defective Trust Outline and PowerPoint |
| 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 |
| Recent Developments and Planning Pointers
after 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)
Heckerling Musings
Roth IRA Planning in 2011 and 2012
The 2011 Offshore Voluntary Disclosure Initiative Regarding Undisclosed
Assets |
| Outlook for Estate Planners |
Fourth Annual Industry Trends and Survey
The Future of the Estate Planning Business
How to Thrive in the Under $5 million Dollar Market |
| Spousal Access Trusts, The Reciprocal Trust Doctrine
& Gift Splitting |
Can Husband Create Irrevocable Trust For the Benefit of His
Wife and Vice Versa?
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
Money & Influencing the Behavior of Emerging Adults |
| Business Valuation & Transfer Discounts
|
Business Valuation
Analysis of Holman V. Commissioner and Fisher V. United States |
| Practical Uses and Issues Surrounding Trusts |
Putting Our Trust in Trusts
Transfers in Trust and Gift Tax Treatment
Drafting Issues from a Fiduciary's Perspective
State Income Tax Issues With Trusts
A Practitioner-Friendly Guide to the Delaware Asset Protection Trust |
| Grantor Trusts & Beneficiary Defective Grantor Trusts |
Burning Questions (And Even Hotter Answers) about Grantor
Trusts
Beneficiary Defective Grantor Trust Private Letter Ruling
Beneficiary Inheritor's Defective Trust Outline and PowerPoint |
| 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 |
| 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 Estate Planners |
Fourth Annual Industry Trends and Survey
The Future of the Estate Planning Business |
| Spousal Access Trusts, The Reciprocal Trust Doctrine
& Gift Splitting |
Can Husband Create Irrevocable Trust For the Benefit of His
Wife and Vice Versa?
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
|
Business Valuation
Analysis of Holman V. Commissioner and Fisher V. United States |
| Practical Uses and Issues Surrounding Trusts |
Putting Our Trust in Trusts
Transfers in Trust and Gift Tax Treatment |
| Grantor Trusts & Beneficiary Defective Grantor Trusts |
Burning Questions (And Even Hotter Answers) about Grantor
Trusts
Beneficiary Defective Grantor Trust Private Letter Ruling
Beneficiary Inheritor's Defective Trust Outline and PowerPoint |
| 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
|
Business Valuation
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 |
