Issue 11 – First 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
First Quarter Update
Fifth Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel� and Trusts & Estates |
Heckerling Institute on Estate Planning (2012) (PDF)
Heckerling Musings
Author: Steve Akers |
Decanting: Eliminating Trust Sediment (PDF file)
Reprinted with the permission of CCH, Estate Planning Review February, 2012
Authors: Sanford J. Schlesinger J.D., and Martin R. Goodman, LLB. |
The Case Against The Trust Protector (PDF file)
Reprinted with the permission of ACTEC Law Journal Summer, 2011
Author: Alexander A. Bove, Jr. |
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 |
IRS Blesses Substitution of Assets In ILITS (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc. December, 2011
Author: Steve Leimberg |
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 |
Planning Ideas-Asset Protection (PDF file)
Reprinted with the permission of Cannon Financial Institute |
Top 10 Things to Know About Capital Gains and Losses (PDF file)
Internal Revenue Service February 22, 2012 |
Ins and Outs of Trusts (PDF file)
Author Gary B. Garland, J.D.,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 King & Pierce McDowell |
Warning! The Service Believes S Corporations are Undervalued (PDF file)
Reprinted with the permission of STOUT/RISIUS/ROSS
Author: Daniel R. Van Vleet |
2011 Journal Compilation
Recent Developments and Planning Pointers after Tax Reform Act of 2010
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 |
ACTEC 2011 Fall Meeting Musings (PDF file)
Author: Steve B. Akers |
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. |
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 |
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
Spousal Access Trusts, The Reciprocal Trust Doctrine & Gift Splitting
Preparing Heirs to Receive and Manage Their Inheritance
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
Practical Uses and Issues Surrounding Trusts
Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection (PDF file)
Author: Richard W. Nenno, Esquire |
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 |
| 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 & 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
