Marty Shenkman Meeting Notes from Heckerling Days 1-5 (PDF file)
Marty’s Time Honored Compendium of Notes from the Heckerling Sessions.
Reproduced courtesy of Heckerling Institute and the University of Miami, and Leimberg Information Services, Inc. (LISI)
Author: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD |
Estate Planning Current Developments and Hot Topics (PDF file)
Hot off the presses! The legendary piece from legendary master.
Reproduced courtesy of Heckerling Institute and the University of Miami
Author: Steve Akers, JD, AEP® (Distinguished) |
How to Deal With Repeal (PDF file)
The author discusses the prospective landscape if repeal of the estate tax were to become reality. Planning strategies that provide flexibility, control and wealth protection are highlighted and analyzed in light of this new possibility.
Originally published in the March 2017 issue of Trusts & Estates. Reproduced with permission.
Author: Todd A. Flubacher, JD, AEP® |
The Estate Tax at 100 (PDF file)
A lively discussion of the century old roots leading to the current U.S. estate tax with a detailed history of the milestones reached over the last 100 years.
Originally published in the August 2016 edition of Estate Planning Review-The Journal. Reprinted by permission.
Author: Blanche Lark Christerson, JD, LL.M. (taxation) |
The Renaissance of Single-Stock Concentration Risk Management (PDF file)
Need to overcome a tax hurdle before realizing gains or mitigating a concentration risk? See this analysis of 3 nontraditional tools: Exchange Funds and Stock Protection Funds, useful for tax-efficient diversification over time, and Tax-Optimized Equity Strategies to facilitate retention while protecting unrealized gains. Provides a solid foundation and clear examples.
Written for the NAEPC Journal.
Authors: Thomas Boczar, Esq. LL.M., CPWA®, CFA, and Elizabeth Ostrander, CFA |
Income Tax Planning and Estate Planning for Negative Capital Accounts: The Entity Freeze Solution (PDF file)
Haunted by phantom gain? Need a ghostbuster? This examination describes how the strategy is applied under the partnership allocation rules to obtain a step-up at death for low basis assets with liabilities in excess of basis. Also see Professor Hesch’s associated presentation below.
Reproduced courtesy of Bloomberg BNA
Authors: Steve Breitstone, Esq., and Jerome M. Hesch, JD, AEP® (Distinguished) |
Income Tax Planning for Negative Capital Account Real Estate: Dealing with Phantom Gain (PDF file)
As Professor Hesch likes to remind us, income tax planning is critical and even more so now in light of possible estate tax repeal. Practical examples on dealing with phantom gain for negative capital account real estate were outlined and explained in the March edition of the NAEPC Robert G. Alexander Webinar Series. The presentation is attached here and see the associated article above.
Author: Jerome M. Hesch, JD, AEP® (Distinguished) |
20th Anniversary of Domestic Asset Protection Trusts (PDF file)
With 17 states having enacted DAPT statues, it is important for planners to understand this strategy and know something about its history. The distinguished author states his case on where things stand today.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Steven J. Oshins, JD, AEP® (Distinguished) |
The Asset Protection Planning Continuum – Practical Steps for Estate Planning Lawyers and Other Professionals (PDF file)
Lays out a road map to guide clients through the landscape of asset protection planning – from insurance solutions to more complicated asset protection trusts funded with tiered entities. Destination: an appropriate solution based on the client’s circumstances and budget.
© 2017. Published in The RPTE eReport March 2017, by the American Bar Association. Reproduced with permission.
Authors: Martin M. Shenkman, CPA, MBA, PFS, AEP® (Distinguished), JD and Alan S. Gassman, JD, LL.M., AEP® |
Hot Valuation Issues in Estate Planning (PDF file)
From the 3 approaches to measuring value, to key factors when working with appraisers, our noted speaker for the April edition of the NAEPC Robert G. Alexander Webinar Series delved into all aspects of valuation, a key driver in the success of many sophisticated estate planning strategies. See the attached presentation created by the past president of the Atlanta Estate Planning Council.
Author: David P. Adams, III, CPA, ABV, ASA |
Planning in Uncertain Times – Part I and Part II (PDF file)
Part I lays out the current legislative landscape as it pertains to potential estate tax repeal and highlights possible outcomes including the likelihood of “permanence”. Part II models the financial cost of delaying planning based on those repeal scenarios as measured by the amount of wealth ultimately transferred to family.
Reproduced courtesy of Leimberg Information Services, Inc. (LISI)
Author: Robert W. Finnegan, JD, CLU® |
