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Regular Columns and Reports

Edtior’s Column:  What Shall We Tell the Children Dear?: The Importance of Establishing A Beneficiary Communication Model Before State Law Does It For You Author: Susan P. Rounds, JD, CPA, LLM, AEP®

List of Conferences 2014 Conferences on Estate, Financial Planning

First Quarter Update

Heckerling Musings — 2014 (PDF file) Author: Steve Akers, JD, AEP® (Distinguished)

Heckerling 2014 Nuggets (PDF file) Reproduced courtesy of LISI (Leimberg Information Services, Inc.) Newsletter #2188 (January 24, 2014) Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

Estate Planning With Disregarded Entities (PDF file) Authors: Richard A. Oshins, JD, LL.M., MBA, AEP® (Distinguished) & David A. Handler, JD, AEP® (Distinguished)

Current Valuation Issues Involving FLPS, LLCS and Other Closely Held Entities(PDF file) Author: John W. Porter, BBA, JD, AEP® (Distinguished)

Decanting: Refining a Vintage Trust (PDF file) Author: Susan T. Bart, JD, Partner, Sidley Austin LLP, Fellow, Regent and former Illinois Chair, ACTEC

Recent Developments 2013: Selected Federal and Illinois Cases, Rulings and Statutes (PDF file) Authors: Robert E. Hamilton, JD, ACTEC Fellow & Ryan A. Walsh, JD

Form 8960—The Net Investment Income Tax (PDF file) Reproduced courtesy of The Ultimate Estate Planner Newsletter, Volume 2, Issue 2 (February 2014) Author: Robert S. Keebler, CPA, MST, AEP® (Distinguished)

Understanding Section 1014(e) (PDF file) (Part of a Series of Articles on Tax Basis Planning) Reproduced courtesy of LISI Estate Planning Newsletter #2192 (February 6, 2014) Author: John J. Scroggin, J.D., LL.M., AEP®

Tax Basis Planning – The Basics (PDF file) An Expanding Frontier for Tax and Estate Planning (Part of a Series of Articles on Tax Basis Planning) Reproduced courtesy of LISI (Leimberg Information Services, Inc.) Newsletter #2194 (February 11, 2014) Author: John J. Scroggin, J.D., LL.M., AEP®

Practical Planner Jan – Feb 2014 (PDF file) Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD

The New PFP Standards (PDF file) Reproduced courtesy of The Journal of Accountancy Authors: Clark M. Blackman II, CPA/PFS, CFA, CFP, CIMA, AIF & Andrea Miller CPA/PFS

Possible Elimination of NUA Treatment (PDF file) Author: Robert S. Keebler, CPA, MST, AEP (Distinguished)

Planning Ideas-Exchange Funds (PDF file) Reproduced courtesy of Cannon Financial Institute

Taxes—Watch Out for Prohibited Transactions in Self-Directed IRAs (PDF file) Reproduced courtesy of Cannon Financial Institute