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Fourth Quarter, 2012

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

Editor's Column
Two Years Later: The Journal is Growing Like a Weed...Discover Why
Author: Charles V. Douglas, JD, CFP®, AEP®
List of Conferences
2013 Conferences on Estate, Financial Planning

Fourth Quarter Update

Cutting Edge Estate Planning Ides—What Have I Learned From My Colleagues? (PDF file)
Author: Diana S.C. Zeydel, JD, LL.M.
Holding Family Business Interests In Trust (PDF file)
Reprinted with the permission of Trusts & Estates, March, 2012 (NAEPC Member Discounted Subscription)
Authors: David Thayne Liebell, Daniel L. Daniels, JD, and Paulina Mejia
The Election is Over-Now What? (PDF file)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.); Newsletter #2027, November 12, 2012
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished) and Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee
Looking Back and Looking Ahead:--Preparing Your Practice for the Future (PDF file)
Reprinted with the permission of ACTEC
Author: Jonathan G. Blattmachr, Esq., AEP® (Distinguished)
Planning For Same-Sex Couples (PDF file)
Author: Caryn B. Keppler, Esq., EPLS, AEP®
Trustee Administration of Life Insurance (PDF file)
Reprinted with the permission of ACTEC
Authors: Kathryn A. Ballsun, Patrick J. Collins, and Dieter Jurkat
The 3.8 Percent Medicare Surtax….Explained ( PDF file)
Reprinted with the permission of the AICPA
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished), Michael E. Kitces, MSFS, MTAX, CFP®, and Daniel S. Rubin, JD, LL.M.
Warding Off Analysis Paralysis (Business Succession Planning) (PDF file)
Reprinted with the permission of SRR Journal
Authors: David Thayne Liebell and Daniel L. Daniels, JD
Planning Ideas-Premium Financing (PDF file)
Reprinted with the permission of Cannon Financial Institute
Planning For Beneficiaries With Special Needs (PDF file)
Author: Kristen M. Lewis
Trust Situs Selection—Tax Havens or Illusory Strategy? (PDF file)
Reprinted with the permission of WealthCounsel®
Authors: Timothy W. Holt, Esq. and Melvin R. Hedin, Esq.
Unlocking Your Donors' Non-Cash Treasure Chests (PDF file)
Presented at the National Conference on Philanthropic Planning in New Orleans, LA on October 4, 2012.
Author: Richard M. Horwood, JD, LL.M. (taxation), LL.B.
Gift Planning Isn't Only for the Super Wealthy (PDF file)
Reprinted with the permission of Estate Planning Review - The Journal, 2012.
Authors: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee and Andrew Wolfe

2011-12 Journal Compilation

Recent Developments and Planning Pointers after Tax Reform Act of 2010

Pitfalls in International Estate Planning- Potpourri of Topics and Problem Areas (PDF file)
Author: Leigh-Alexandra Basha
Estate Planning Issues With Intra-Family Loans and Notes (PDF)
Author: Steve Akers, JD, AEP® (Distinguished)
Planning in 2012 for Clients with Shorter Life Expectancies (PDF file)
Reprinted with the permission of Leimberg Information Services Estate Planning Newsletter #1967, May 29, 2012
Author: John J. Scroggin, AEP®, JD, LLM
Adaptable Wealth Transfer Planning Strategies (PDF file)
Reprinted with the permission of CCH Incorporated, CCH Estate Planning Review, April 2012
Author: Charles Douglas, JD, CFP®, AEP®
IRS Issues Long-awaited Portability Guidance (PDF file)
Reprinted with the permission of WealthMangement.com
Author: Sharron L. Klein
Planning Ideas-Retirement Distributions for Spouse (PDF file)
Reprinted with the permission of Cannon Financial Institute
Best Planning Ideas for 2012 ( PDF file)
Reprinted with the permission of the AICPA
Authors: Robert S. Keebler, CPA, MST, AEP® (Distinguished), Michael E. Kitces, MSFS, MTAX, CFP®, and Daniel S. Rubin, JD, LL.M.
ACTEC State Death Tax Chart (PDF file)
Reprinted with the permission of ACTEC
Author: Charles Fox, IV, A.B., M.A., JD, AEP® (Distinguished)
Heckerling Institute on Estate Planning (2012) (PDF)
Heckerling Musings
Author: Steve Akers, JD, AEP® (Distinguished)
Efficient Use of the $5 million Temporary Gift and GST TAX Redux (PDF file)
Reprinted with the permission of The Alaska Trust Company January, 2011
Authors: Douglas J. Blattmachr & Jonathan G. Blattmachr, Esq., AEP® (Distinguished)
Top 10 Things to Know About Capital Gains and Losses (PDF file)
Internal Revenue Service February 22, 2012
The Generation-skipping Transfer Tax (PDF file)
Reprinted with the permission of Trusts & Estates, February, 2011 (NAEPC Member Discounted Subscription)
Authors: Carlyn S. McCaffrey, LL.B., LL.M., AEP® (Distinguished) and Pam H. Schneider, JD, AEP® (Distinguished)
ACTEC 2011 Fall Meeting Musings (PDF file)
Author: Steve B. Akers, JD, AEP® (Distinguished)
Portability: Its Limitations and Complexities (PDF file)
Reprinted with the permission of CCH, Estate Planning Review
Authors: Sanford J. Schlesinger, JD, AEP® (Distinguished) and Martin R. Goodman, LL.B.
State Death Tax Chart
Reprinted with the permission of McGuireWoods LLP
Revised September 22, 2011
Incorporating Philanthropy into the Estate Planning Process (PDF file)
Reprinted with the permission of Strategic Philanthropy, Ltd.
Author: Mollie Bunis
Current Developments (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Steve B. Akers, JD, AEP® (Distinguished)
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: Milford B. Hatcher, Jr., JD & Edward F. Koran
Estate Planning Effects and Strategies Under the Tax Relief...Act of 2010 (PDF file)
Author: Steve B. Akers, JD, AEP® (Distinguished)
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, Atty, AEP®, LL.M.
Finally! A New Estate Tax Law...Now What?
Adapted from Leimberg Information Services Inc., December 22, 2010.
Author: Charles V. Douglas, JD, CFP®, AEP®
Heckerling Institute on Estate Planning (2011)  (PDF)
Heckerling Musings
Author: Steve Akers, JD, AEP® (Distinguished)
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

Fifth Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel® and Trusts & Estates
The Future for Estate Planners
Presented by: The Futures Task Force of The National Association of Estate Planners & Councils (NAEPC)
November 16, 2011
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, AEP®, JD, LLM
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, JD, LL.M.

Preparing Heirs to Receive and Manage Their Inheritance

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, JD, AEP® (Distinguished)
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, JD

Insurance Planning

IRS Blesses Substitution of Assets In ILITS (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc. December, 2011
Author: Steve Leimberg, JD, AEP® (Distinguished)
Nursing the Sick ILIT (PDF)
Reprinted with the permission of Trusts & Estates, December, 2010 (NAEPC Member Discounted Subscription)
Author: Kimberly E. Civins, JD
The Family Bank (PDF)
Reprinted with the Permission of WealthCounsel®
Authors: Robert J. Adler, JD, Deborah A. Miner JD, CLU®, ChFC®r
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

Limited Liability Companies, Life Insurance, and Business Succession Development Planning (PDF file)
Reprinted with the permission of WealthCounsel®
Author: Randall H. Borkus, Esq.
Warning! The Service Believes S Corporations are Undervalued (PDF file)
Reprinted with the permission of STOUT/RISIUS/ROSS
Author: Daniel R. Van Vleet
Business Succession and IRC 303 Redemptions (PDF file)
Reprinted with the permission of Cannon Financial Institute
I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner (PDF file)
Reprinted with the permission of Cannon Financial Institute
Avoiding Common Mistakes in Buy-Sell Agreements (PDF)
Reprinted with the permission of Cannon Financial Institute
Analysis of Holman V. Commissioner and Fisher V. United States (PDF file)
Author: Steve B. Akers, JD, AEP® (Distinguished)

Practical Uses and Issues Surrounding Trusts

Nontax Fundamentals in Trust Planning (PDF file)
Author: Dennis C. Reardon, JD, LLM, CLU, ChFC
Published in the January 2012 issue of the Journal of Financial Service Professionals, a publication of the Society of Financial Service Professionals
Riding Out the Storm: Asset Protection (PDF file)
Reprinted with the permission of Trusts & Estates, January, 2012 (NAEPC Member Discounted Subscription)
Author: Gideon Rothschild, JD, CPA, AEP® (Distinguished)
ACTEC Comparison of the Domestic Asset Protection Trust Statues (PDF file)
Reprinted with the permission of ACTEC
Author: David G. Shaftel
What it Means to Be a Trustee: A Guide for Clients (PDF file)
Reprinted with the permission of ACTEC
Author: Fiduciary Matters Subcommittee of the ACTEC Practice Committee
Decanting: Eliminating Trust Sediment (PDF file)
Reprinted with the permission of CCH, Estate Planning Review February, 2012
Authors: Sanford J. Schlesinger, JD, AEP® (Distinguished) and Martin R. Goodman, LL.B.
The Case Against The Trust Protector (PDF file)
Reprinted with the permission of ACTEC Law Journal Summer, 2011
Author: Alexander A. Bove, Jr., JD, LL.M., Solicitor, England & Wales, AEP®
Which Situs Is Best? (PDF file)
Reprinted with the permission of Trusts & Estates, January, 2010 (NAEPC Member Discounted Subscription)
Authors: Daniel G. Worthington & Marc Merric
Ins and Outs of Trusts (PDF file)
Author Gary B. Garland, JD,CELA
Reprinted with the permission of WealthCounsel®
Delegated vs. Directed Trusts (PDF file)
Reprinted with the permission of Trusts & Estates, July, 2006 (NAEPC Member Discounted Subscription)
Authors: Al W. King, JD, LL.M., AEP® (Distinguished) & Pierce McDowell, III, Esq.
Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection (PDF file)
Author: Richard W. Nenno, JD, AEP® (Distinguished)
New Changes to Nevada's Asset Protection Laws (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Kristen E. Simmons, JD & Steven J. Oshins, JD, AEP® (Distinguished)
Can a Charitable Lead Annuity Trust Own Life Insurance? (PDF file)
Reprinted with the Permission of WealthCounsel®
Author: Alan R. Jahde, JD, LL.M.
American Arbitration Association's Wills and Trusts Arbitration Rules (PDF file)
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, JD, CFP®, AEP® & 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, JD, AEP® (Distinguished) and Jeffrey C. Wolken

Grantor Trusts & Beneficiary Defective Grantor Trusts

Planning Ideas-Asset Protection (PDF file)
Reprinted with the permission of Cannon Financial Institute
The BDIT
Reprinted with the permission of Leimberg Information Services, Inc.
Authors: Richard A. Oshins, JD, AEP® (Distinguished), Lawrence Brody, JD, LL.M., AEP® (Distinguished), Katarinna McBride
Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF file)
Author: Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished)
Beneficiary Defective Grantor Trust Private Letter Ruling (PDF file)
Authors: Jonathan G. Blattmachr and Diana S.C. Zeydel, JD, LL.M.
Beneficiary Inheritor's Defective Trust Outline and PowerPoint (PDF file)
Author: Richard A. Oshins, JD, AEP® (Distinguished)

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Trusts & Estates Magazine (NAEPC Member Value Partner)

WealthCounsel

Edited by:


Charlie Douglas,
JD, CFP®, AEP®


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

Published by:

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