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    The Synergy Summit

    NAEPC is proud to be a part of The Synergy Summit, a unique organization whose delegates come from the leadership of the major legal, accounting, and financial service organizations in the country to study, educate, opine, and collaborate on appropriate issues of mutual interest. See complete details.

    Top Picks

    The following articles were "top picks" from the current and previous issues, in terms of views by AEP® designees:

    2017 Heckerling Institute of Estate Planning Highlights (PDF file)
    From Issue 26 - May, 2017
    Marty's amazing PowerPoint hits the high points of Planning in Light of Repeal and Recent Developments, including Preferred Partnership Planning, Life Insurance, GRATs, Drafting Points, 2704 and many other critical categories.
    Reproduced courtesy of Heckerling Institute and the University of Miami, and Leimberg Information Services, Inc. (LISI)
    Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD
    Estate Planning Traps That Have Nothing To Do With Estate Taxes (PDF file)
    From Issue 25 - December 2016
    A NAEPC Journal original! At a time when some clients may be wondering why they should proceed with estate planning due to the proposed elimination of the estate tax, this article reminds us that there are many issues to resolve aside from taxes and provides wise counsel on how to proceed.
    Authors: Stuart M. Horwitz, JD, LLM (Taxation) and Jason S. Damicone, JD, LLM (Taxation)
    Creative Planning Strategies Once the 2704 Regs Become Final (PDF file)
    From Issue 24 - August, 2016
    Hot off the presses. A critical read for some direction on the 2704 regs.
    Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
    Authors: Steven J. Oshins, JD, AEP® (Distinguished) and Robert S. Keebler, CPA, MST, AEP® (Distinguished
    The Anatomy of the Perfect Modern Trust - Part 1 (PDF file)
    From Issue 23 - March, 2016
    The authors identify and examine methods to accomplish the 6 factors on the client "wish list": Control; Use/Enjoyment; Flexibility; Creditor Protection; Tax Savings; and, Simplicity.
    Reproduced courtesy of Thomson Reuters' Estate Planning
    Authors: Richard Oshins, JD, LL.M., MBA, AEP® (Distinguished) and Steven G. Siegel, LL.M.
    Updated ACTEC State Death Tax Chart (PDF file)
    From Issue 22 - October, 2015
    Reprinted with the permission of ACTEC
    Author: Charles Fox, IV, A.B., M.A., JD, AEP® (Distinguished)
    Putting It All Together—Some Of The Best Planning Strategies We See In The New Frontier That Reduce Both Income Taxes And Estate Taxes (PDF file)
    From Second Quarter, 2015 Issue
    Author: S. Stacey Eastland, JD, AEP® (Distinguished)
    Planning for Estates Under the $10 million Exemption (PDF file)
    From First Quarter, 2015 Issue
    Author: Steve Akers, JD, AEP® (Distinguished)

    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.

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    Edited by:


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

    Published by:

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