NAEPC Webinars (See All):
Issue 39 – February, 2022
NAEPC Journal of Estate & Tax Planning
New! Download the entire issue as one PDF file for offline reading.
Welcome Letter from the Newly Elected NAEPC President
Julie A. Buschman, CPA, AEP®, CAP®
Editor’s Note: Welcome from our new Editor
Eido M. Walny, Atty, AEP®, EPLS
Features
Valuation Issues and the Kress Case: How the Plaintiffs Won a Judgment of Over $2.1 Million (PDF)
This article, originally submitted to the Journal, shares lessons learned directly from the successful litigator in a valuation dispute with the IRS.
Author: Douglas Raines, JD
CCA 202152018: Lessons for a Multi-Disciplinary, Collaborative Approach to Planning (PDF)
An original article submitted to the Journal that analyzes a recent CCA and provides suggestions of possible planning implications in various disciplines.
Authors: Ashley Case, JD, LL.M. (taxation), AEP®, Joy Matak, JD, LL.M., Matthew Rak, Esq., and Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished)
Financial and Estate Planning for People with Multiple Sclerosis and Alzheimer’s Disease (PDF)
An original article submitted to the Journal that highlights considerations and strategies for clients impacted by MS and Alzheimer’s.
Authors: Bronwyn L. Martin, MBA, ChFC®, CLU®, CLTC®, CRPC®, CFS®, CMFC®, AEP®, LACP, AIF®, CFS and Matthew D. Gilbert, JD
New Applicable Distribution Tables for Required Minimum Distributions from Qualified and Individual Retirement Accounts, Effective for 2022 (PDF)
A review of the new IRS tables used to compute annual minimum required distributions.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Michael J. Jones, CPA
New Life Expectancy Tables – An Opportunity to Provide Value to Clients (PDF)
This article discusses how you can provide value to clients by understanding the new IRS tables.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Vanessa L. Kanaga, JD and Natalie B. Choate, Esq., AEP® (Distinguished)
Planning Today for Possible Dependency Tomorrow (PDF)
One of our Committee members discusses a hypothetical webinar.
Originally published on WealthManagement.com
Author: Charles L. Ratner, JD, CLU®, ChFC®, AEP® (Distinguished)
Now’s the Time to Winterize Those ILITs (PDF)
One of our Committee members continues a hypothetical discussion with a focus on ILITs.
Originally published on WealthManagement.com
Author: Charles L. Ratner, JD, CLU®, ChFC®, AEP® (Distinguished)
News Nook: A Compendium of Current Affairs
Wellin v. Nixon, Peabody, LLP – Case Lessons on Defensive Practice (PDF)
Lessons and considerations for estate planning from a recent case by three national experts.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Sandra D. Glazier, Esq., Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished), and Jonathan G. Blattmachr, Esq., AEP® (Distinguished)
Connelly V. IRS: Casting Shadows on Buy-Sell Agreements (PDF)
Lessons for practitioners in drafting entity agreements that may trigger unwelcome circumstances.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Steven H. Seel and Daniel R. Griffith
Two Key 2022 Advantages for Inter-Vivos QTIP Trusts vs. SLATs (PDF)
The author discusses why an Inter-Vivos QTIP Trust may be better for gift planning than a SLAT.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: James M. Kane, JD
Fifth Circuit Affirms Tax Court in Nelson, A Defined Value Gift Case (PDF)
Commentary on the Fifth Circuit’s unanimous opinion in the Nelson case, and the impact of ‘ten missing words.’
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: L. Paul Hood, Jr., JD, LL.M., CFRE, FCEP
How to Reduce the Income Tax Burden on Non-Grantor Trusts (PDF)
Three national experts share their thoughts on reducing the heavy tax burden faced by non-grantor trusts, especially if pending tax changes occur.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Authors: Douglas J. Blattmachr, Martin M. Shenkman, CPA/PFS, MBA, JD, AEP® (Distinguished), and Jonathan G. Blattmachr, Esq., AEP® (Distinguished)
NAEPC Monthly Technical Newsletter
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
