Information for Estate Planning Professionals
Highlights from:
|
First Quarter, 2012 Issue |
Click to read
Current Issue. |
| Breaking News |
April is Financial Literacy Month |
| Regular Columns and Reports |
Editor's Column:
Adaptable Estate Planning Advice for 2012 and Beyond
List of Conferences |
| First Quarter Update |
Fifth Annual Industry Trends and Survey
Heckerling Institute on Estate Planning (2012)
Decanting: Eliminating Trust Sediment
The Case Against The Trust Protector
Efficient Use of the $5 million Temporary Gift and GST TAX Redux
IRS Blesses Substitution of Assets In ILITS
Which Situs Is Best?
Planning Ideas-Asset Protection
Top 10 Things to Know About Capital Gains and Losses
Ins and Outs of Trusts
Delegated vs. Directed Trusts
Warning! The Service Believes S Corporations are Undervalued |
| Recent Developments and Planning Pointers
after Tax Reform Act of 2010 |
The Generation-skipping Transfer Tax
ACTEC 2011 Fall Meeting Musings
Portability: Its Limitations and Complexities
State Death Tax Chart
Incorporating Philanthropy into the Estate Planning Process
Current Developments
Thoughts About Planning in Uncertain Times
Estate Planning in 2011 and 2012, Opening the Window of Opportunity
Estate Planning Effects and Strategies Under the Tax Relief...Act of 2010
Frank Berall's Analysis of the Tax Reform Act of 2010
Finally! A New Estate Tax Law...Now What?
Heckerling Institute on Estate Planning (2011)
Roth IRA Planning in 2011 and 2012 |
| Outlook for Estate Planners |
The Future for Estate Planners
A Present (Prescient) Look at the Future of Every Day
Estate Planning
Fourth Annual Industry Trends and Survey
The Future of the Estate Planning Business
How to Thrive in the Under $5 million Dollar Market |
| Spousal Access Trusts, The Reciprocal Trust Doctrine
& Gift Splitting |
Can Husband Create Irrevocable Trust For the Benefit of His
Wife and Vice Versa?
Gift Splitting-A Boondoggle or a Bad Idea?
and Gift Splitting Decision Tree |
| Preparing Heirs to Receive and Manage Their Inheritance |
Creed or Code: The Calling of the Counselor in Advising Families
The Future of Estate Planning
Money & Influencing the Behavior of Emerging Adults |
| Insurance Planning |
Nursing the Sick ILIT
The Family Bank
Attention! Life Insurance Fiduciaries
Possibilities and Pitfalls With Captive Insurance Companies |
| Business Valuation & Transfer Discounts
|
Business Succession and IRC 303 Redemptions
I.R.S. Loses Valuation Discount in Estate of Petter v. Commissioner
Avoiding Common Mistakes in Buy-Sell Agreements
Business Valuation
Analysis of Holman V. Commissioner and Fisher V. United States |
| Practical Uses and Issues Surrounding Trusts |
Perpetual Dynasty Trusts: Tax Planning and Jurisdiction
Selection
New Changes to Nevada's Asset Protection Laws
Can a Charitable Lead Annuity Trust Own Life Insurance?
American Arbitration Association's Wills and Trusts Arbitration Rules
Reducing Estate and Trust Litigation Through Disclosure, In Terrorem
Clauses, Mediation and Arbitration
Putting Our Trust in Trusts
Transfers in Trust and Gift Tax Treatment
Drafting Issues from a Fiduciary's Perspective
State Income Tax Issues With Trusts
A Practitioner-Friendly Guide to the Delaware Asset Protection Trust |
| Grantor Trusts & Beneficiary Defective Grantor Trusts |
The BDIT
Updated Burning Questions (And Even Hotter Answers) about Grantor Trusts
Beneficiary Defective Grantor Trust Private Letter Ruling
Beneficiary Inheritor's Defective Trust Outline and PowerPoint |
Accredited Estate Planner® Designation Information
How can you gain a "leg-up" on your competition in your estate planning
practice? Obtain the Accredited Estate Planner® (AEP®)
designation. Professional estate planners can achieve a
nationally-recognized graduate level accreditation that acknowledges their experience and
specialization in estate planning. The AEP® designation is available to
attorneys, Chartered Life Underwriters, Certified Public Accountants,
Certified Trust and Financial Advisors, Chartered Financial Consultants, and
Certified Financial Planners® and is awarded to professionals who meet
stringent experience and education qualifications. The educational
requirements can be met through graduate level coursework offered by
The American College and other accredited colleges, universities and schools
of law. To see a complete list of qualifications and to download an
application, visit our website at
www.naepc.org/estate_planners.web.
Your affiliated local estate planning council is able to honor its most
highly respected and distinguished members by nominating them as a
Council
Nominated Candidate for the AEP® designation. Your estate planning council
has been authorized by the National Association of Estate Planners & Councils to
recommend individuals from each of the following five disciplines for this
designation: accountants, attorneys, insurance and financial planners, and trust
officers. Contact Susan Austin
Carney at (866) 226-2224 or
susan@naepc.org
if to find out more about this program.
Why should you become an AEP®? Three quick answers:
- Access to resources like the AEP® Alert, free monthly Technical Newsletter
provided by Leimberg Information Services, and the AEP® Group discussion board
on LinkedIn.
- Discounts on education at the NAEPC annual conference and other online
learning opportunities.
- Exclusive referrals for your service from the NAEPC (www.naepc.org)
and the NAEPC Education Foundation websites (www.estateplanninganswers.org).
Join the growing group of professionals who recognize the value of holding
the premier estate planning professional designation.
Estate Planning Law Specialist Designation Information
The Estate Planning Law Specialist (EPLS) designation is available to attorneys and is administered by the Estate Law Specialist Board, Inc., an attorney-run subsidiary of the National Association of Estate Planners & Councils. Attorneys who become board-certified under this program demonstrate a high level of professionalism and commitment to the concept of specialization. This program is currently the only program, other than certain state bar association programs which are only for residents of their particular states, accredited by the American Bar Association to Board-certify attorneys as Estate Planning Law Specialists.
Many states permit lawyers to hold themselves out as specialists if
their certification is awarded by an ABA-accredited program. Each
lawyer, however, must consult the rules in his or her own state to
determine how such a designation can be presented to the public. To see a complete list of qualifications and to download an
application, visit our website at
www.naepc.org/estate_law.web.
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