| 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 |
