Issue 15 – Second Quarter, 2013
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
Second Quarter Update
Where is the Estate Planning Profession Going? (PDF)
Reproduced courtesy of LISI (Leimberg Information Services, Inc.) Newsletter #2081 (March 25, 2013);
Republished on the Society of Financial Services Professionals Website.
Author: John J. Scroggin, AEP®, JD, LLM |
The CPA’s Role in Estate Planning After the American Taxpayer Relief Act (PDF file)
Reprinted with the permission of the AICPA
Author: Martin M. Shenkman, CPA, PFS, MBA, JD, AEP® (Distinguished) Nominee |
Private Family Foundations and Life Insurance (PDF file)
Reprinted with the permission of Trusts & Estates, December, 2012 (NAEPC Member Discounted Subscription)
Author: Vernon W. Holleman III |
Taxes—Obama Unveils Budget Proposal (PDF file)
Reprinted with the permission of Cannon Financial Institute |
Tax Tips ( PDF file)
Authors: Sidney Kess, CPA, JD, LL.M., AEP® (Distinguished) and Robert S. Barnett, CPA, JD, MS (Taxation) |
Joint Trusts in a Separate Property State: Time for a Second Look? (PDF file)
Reprinted with the permission of WealthCounsel
Author: Teresa Nuccio, Esq. and Robert P. Wolfson, Esq., CPA |
Dead Hand Investing: The Enforceability of Trust Investment Directives (PDF file)
Reprinted with the permission of ACTEC
Author: Jeffrey A. Cooper |
Unique and Hard-to-Value Assets (PDF file)
Comptroller’s Handbook, U.S. Treasury, August, 2012 |
Wandry v. Commissioner: The “Secret Sauce” Estate Planners Have Been Waiting For? (PDF file)
Reprinted with the permission of SRR Journal
Authors: Tiffany B. Carmona and Tye J. Klooster, Esq. |
State Death Tax Chart (PDF file)
Reprinted with the permission of McGuireWoods LLP
Revised May 26, 2013 |
