Fourth Quarter, 2011

NAEPC Journal of Estate & Tax Planning

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Breaking News

April is Financial Literacy Month

Regular Columns and Reports

Editor's Column Imagine There's No Estate Tax...It's Easy if You Try Reprinted with the permission of Leimberg Information Services, Inc. Author: Charles V. Douglas

List of Conferences 2011-12 Conferences on Estate, Financial Planning

Fourth Quarter Update

Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection (PDF file) Author: Richard W. Nenno, Esquire

ACTEC 2011 Fall Meeting Musings (PDF file) Author: Steve B. Akers

Incorporating Philanthropy into the Estate Planning Process (PDF file) Reprinted with the permission of Strategic Philanthropy, Ltd. Author: Mollie Bunis

The Generation-skipping Transfer Tax (PDF file) Reprinted with the permission of Trusts & Estates, February, 2011 (NAEPC Member Discounted Subscription) Authors: Carlyn S. McCaffrey and Pam H. Schneider

American Arbitration Association's Wills and Trusts Arbitration Rules (PDF file)

Creed or Code: The Calling of the Counselor in Advising Families (PDF file) Reprinted with the permission of ACTEC Law Journal Spring, 2011 Author: Ronald D. Aucutt

Business Succession and IRC 303 Redemptions (PDF file) Reprinted with the permission of Cannon Financial Institute

New Changes to Nevada's Asset Protection Laws (PDF file) Reprinted with the permission of Leimberg Information Services, Inc. Authors: Kristen E. Simmons & Steven J. Oshins

Can a Charitable Lead Annuity Trust Own Life Insurance? (PDF file) Reprinted with the Permission of WealthCounsel® Author: Alan R. Jahde, J.D., LL.M

Portability: Its Limitations and Complexities (PDF file) Reprinted with the permission of CCH, Estate Planning Review Authors: Sanford J. Schlesinger J.D., and Martin R. Goodman, LLB.

I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner (PDF file) Reprinted with the permission of Cannon Financial Institute

Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF file) Author: Samuel A. Donaldson

State Death Tax Chart Reprinted with the permission of McGuireWoods LLP Revised September 22, 2011

The Future for Estate Planners Presented by: The Futures Task Force of The National Association of Estate Planners & Councils (NAEPC) November 16, 2011

2011 Journal Compilation

Recent Developments and Planning Pointers after Tax Reform Act of 2010

Current Developments (PDF file) Reprinted with the permission of Leimberg Information Services, Inc. Author: Steve B. Akers

Thoughts About Planning in Uncertain Times (PDF file) Author: Professor Jeffrey N. Pennell

Estate Planning in 2011 and 2012, Opening the Window of Opportunity (PDF file) Adapted with permission from Daily Tax Report, ISSN 0092-6884, No. 13, January 13, 2011 Authors: Milfard B. Hatcher, Jr. & Edward F. Koran

Estate Planning Effects and Strategies Under the Tax Relief...Act of 2010 (PDF file) Author: Steve B. Akers

Frank Berall's Analysis of the Tax Reform Act of 2010 (PDF file) Reprinted with the permission of Leimberg Information Services, Inc. Author: Frank Berall

Finally! A New Estate Tax Law...Now What? Adapted from Leimberg Information Services Inc., December 22, 2010. Author: Charles V. Douglas

Heckerling Institute on Estate Planning (2011)  (PDF) Heckerling Musings Author: Steve Akers

Roth IRA Planning in 2011 and 2012 (PDF) Reprinted with the Permission of WealthCounsel® Author: Robert S. Keebler, CPA®, MST, AEP® (Distinguished)

Outlook for Estate Planners

A Present (Prescient) Look at the Future of Every Day Estate Planning (PDF) Author: Professor Jeffrey N. Pennell

Fourth Annual Industry Trends and Survey (PDF file) Reprinted with the permission of WealthCounsel®

The Future of the Estate Planning Business (PDF file) Author: John J. Scroggin

How to Thrive in the Under $5 million Dollar Market (PDF) Reprinted with the Permission of WealthCounsel® Author: Philip J. Kavesh, JD, LL.M. (Tax), ChFC, CFP®

Spousal Access Trusts, The Reciprocal Trust Doctrine & Gift Splitting

Can Husband Create Irrevocable Trust For the Benefit of His Wife and Vice Versa? (PDF file) Reprinted with the permission of Leimberg Information Services, Inc. Author: Marc Merric

Gift Splitting-A Boondoggle or a Bad Idea? and Gift Splitting Decision Tree (PDF file) Author: Diana S.C. Zeydel

Preparing Heirs to Receive and Manage Their Inheritance

The Future of Estate Planning (PDF file) Reprinted with the permission of Trusts & Estates, June, 2010 (NAEPC Member Discounted Subscription) Authors: Vick Preisser & Roy Williams

Money & Influencing the Behavior of Emerging Adults (PDF file) Author: Eileen Gallo, Ph.D. & Jon Gallo, J.D.

Insurance Planning

Nursing the Sick ILIT (PDF) Reprinted with the permission of Trusts & Estates, December, 2010 (NAEPC Member Discounted Subscription) Author: Kimberly E. Civins, J.D.

The Family Bank (PDF) Reprinted with the Permission of WealthCounsel® Authors: Robert J. Adler, J.D., Deborah A. Miner J.D., CLU, ChFC

Attention! Life Insurance Fiduciaries (PDF) Reprinted with the permission of CCH, Estate Planning Review Author: Ben G. Baldwin Jr.

Possibilities and Pitfalls With Captive Insurance Companies (PDF) Reprinted with the permission of Estate Planning Journal, August 2011 Author: K. S. Bunting, J. S. Kirkpatrick, and K. S. Kurtz

Business Valuation & Transfer Discounts

Avoiding Common Mistakes in Buy-Sell Agreements (PDF) Reprinted with the permission of Cannon Financial Institute

Business Valuation (PDF file) Author: Carl Lloyd Sheeler

Analysis of Holman V. Commissioner and Fisher V. United States (PDF file) Author: Steve B. Akers

Practical Uses and Issues Surrounding Trusts

Reducing Estate and Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation and Arbitration (PDF file) Reprinted with the permission of ACTEC Law Journal Winter, 2010 Author: Jonathan G. Blattmachr

Putting Our Trust in Trusts (PDF file) Reprinted with the permission of CCH, Journal of Practical Estate Planning Authors: Charles V. Douglas & Susan P. Rounds

Transfers in Trust and Gift Tax Treatment (PDF file) Reprinted with the permission from Tax Analysts Tax Notes, Vol. 129, No. 10, Dec, 6, 2010, ISSN 0270-5494 and Tax Analysts Tax Practice, Vol. 68, No. 11, Dec. 13, 2010, ISSN 1086-0088 Author: Doug H. Moy

Drafting Issues from a Fiduciary's Perspective (PDF file) Reprinted with the permission of Bessemer Trust Company, N.A. and ACTEC Journal 331 Authors: Benjamin H. Pruett

State Income Tax Issues With Trusts An earlier version of this article was published in the BNA Tax Management Estates, Gifts & Trusts Journal (Sept. 2007). The article is reprinted with permission from Tax Management Inc., a BNA Company. For customer service call 1-800-223-7270 or e-mail tm@bna.com. For more information, visit BNA Tax Management’s website at www.bnatax.com. Author: Charles A. Redd

A Practitioner-Friendly Guide to the Delaware Asset Protection Trust (PDF) Adapted with permission from the September, 2007 issue of the Tax Management Estates, Gifts & Trusts Journal, and the Bureau of National Affairs. Author: Richard W. Nenno and Jeffrey C. Wolken

Grantor Trusts & Beneficiary Defective Grantor Trusts

The BDIT Reprinted with the permission of Leimberg Information Services, Inc. Authors: Richard A. Oshins, Larry Brody, Katarinna McBride

Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF file) Author: Samuel A. Donaldson

Beneficiary Defective Grantor Trust Private Letter Ruling (PDF file) Authors: Jonathan G. Blattmachr and Diana S.C. Zeydel

Beneficiary Inheritor's Defective Trust Outline and PowerPoint (PDF file) Author: Richard A. Oshins

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