A Word About the Journal and the Masters Among Us

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

At the NAEPC Journal of Estate and Tax Planning, we strive to identify and include articles and papers that will have a significant and positive impact on the estate planning profession. Our goal is to provide in-depth analysis on particular substantive topics, new developments, and thought leadership. While many topics are for experienced practitioners, we also try to address the educational needs of those new to estate planning in general, or who want to better understand a particular area of estate planning.

An enthusiastic and profound thank you goes out to all of our Hall of Fame members, AEPs, and members of the estate planning community who generously contribute to the Journal. Their continued and consistent contribution to the NAEPC mission is valuable beyond measure. These “Masters Among Us” truly elevate the profession and lend substantial expertise that fosters an enhanced outcome for clients seeking advice and guidance, as well as for members of the estate planning profession.

To the Journal founding editor, John J. (“Jeff”) Scroggin, J.D., LL.M, thank you for your vision and the structure you created. To Charlie Douglas, JD, CFP®, AEP® who toiled many late nights to carry the baton even further, you will be missed! We will visit with you both through these pages as you continue to author important works for the profession.

Wishing you all new learning through the Journal and abundant success in your career,

Susan Rounds, Editor
and the NAEPC Publications Committee

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This information is provided for discussion purposes only and is not to be construed as providing legal, tax, investment or financial planning advice. Please consult all appropriate advisors prior to undertaking any of the strategies outlined in this article, many of which may involve complex legal, tax, investment and financial issues. This communication is not a Covered Opinion as defined by Circular 230 and is limited to the Federal tax issues addressed herein. Additional issues may exist that affect the Federal tax treatment of the transaction. The communication was not intended or written to be used, and cannot be used, or relied on, by the taxpayer, to avoid Federal tax penalties. MRG026830