Shows
SML Planning MinutePractical Estate Planning Ideas for “Middle Tier” Families
Practical Estate Planning Ideas for “Middle Tier” Families
Episode 341 – News flash: Estate planning is not for just the wealthy. Here are some ideas put forward in a recent article by renowned estate attorney Jonathan Blattmachr, especially for what he describes as “middle tier clients,” which he defines as people whose wealth does not exceed the available exemptions.
More SML Planning Minute Podcast Episodes
Transcript of Podcast Episode 341
Hello, this is Bill Rainaldi, with another edition of Security Mutual’s SML Planning Minute. In today’s episode, we’ll discuss practical estate planning ideas for middle...2025-07-2208 min
ACTEC Fellows2010 Trachtman Lecture by Jonathan G. Blattmachr2023-11-041h 38
AICPA Personal Financial Planning (PFP)The new Massachusetts surtax (PFP Section) Effective for 2023, Massachusetts taxpayers are now subject to a new surcharge of 4% of income over one million dollars. In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, interviews expert Jonathan Blattmachr JD to guide CPA financial planners on the new surcharge. Who is impacted by the new surcharge? How is the new surcharge calculated? Considerations of changing domicile to avoid the new surcharge. How residents can file and structure income to reduce surcharge. How using some trust structures could help reduce the surcharge. For more resources related to this episode, access: Podcast: The tax...2023-09-1516 minAICPA Personal Financial Planning (PFP)The new Massachusetts surtax (PFP Section) Effective for 2023, Massachusetts taxpayers are now subject to a new surcharge of 4% of income over one million dollars. In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, interviews expert Jonathan Blattmachr JD to guide CPA financial planners on the new surcharge. Who is impacted by the new surcharge? How is the new surcharge calculated? Considerations of changing domicile to avoid the new surcharge. How residents can file and structure income to reduce surcharge. How using some trust structures could help reduce the surcharge. For more resources related to this episode, access: Podcast: The tax...2023-09-1516 minAICPA Personal Financial Planning (PFP)Using SLATs and other techniques for estate planning now {PFP Section}Clients have three years left to use the enhanced unified credit before it gets cut in half. Putting holistic techniques in place that consider tax, financial planning, and asset protection sooner rather than later will be important. In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, interviews Marty Shenkman, CPA/PFS, JD, and Jonathan Blattmachr, JD, to get their thoughts on using SLATs and other strategies. They answer the following questions: How do SLATs work? Why are SLATs and other techniques effective for clients who won’t be subject to the estate tax even when the...2022-11-2929 minAICPA Personal Financial Planning (PFP)Using SLATs and other techniques for estate planning now {PFP Section}Clients have three years left to use the enhanced unified credit before it gets cut in half. Putting holistic techniques in place that consider tax, financial planning, and asset protection sooner rather than later will be important. In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, interviews Marty Shenkman, CPA/PFS, JD, and Jonathan Blattmachr, JD, to get their thoughts on using SLATs and other strategies. They answer the following questions: How do SLATs work? Why are SLATs and other techniques effective for clients who won’t be subject to the estate tax even when the...2022-11-2929 minAICPA Personal Financial Planning (PFP)The tax and legal aspects of trust situs {PFP Section}Where your clients choose to set up a trust can have significant tax and legal ramifications. There are nuances to consider whether you are involved in setting up new trusts for your clients or contemplating moving a trust to another state. In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, interviews attorney experts Jonathan Blattmachr and Richard Nenno to get their take on what CPAs and advisors need to be thinking about related to locating trusts. They answer the following questions? What are the laws of the various states? How does location of the trustee...2022-08-0527 minAICPA Personal Financial Planning (PFP)The tax and legal aspects of trust situs {PFP Section}Where your clients choose to set up a trust can have significant tax and legal ramifications. There are nuances to consider whether you are involved in setting up new trusts for your clients or contemplating moving a trust to another state. In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, interviews attorney experts Jonathan Blattmachr and Richard Nenno to get their take on what CPAs and advisors need to be thinking about related to locating trusts. They answer the following questions? What are the laws of the various states? How does location of the trustee...2022-08-0527 min
Legal VisionariesNew Taxpayer Adverse Clawback Regulations – How Will They Affect Your Clients?On April 26, 2022 the U.S. Treasury issued new clawback regulations that could affect many standard estate planning transfers. Listen to today’s episode when our host Mary Vandenack, CEO, Founder and Managing Partner at Vandenack Weaver Truhlsen and her guest Jonathan Blattmachr, a principal at Pioneer Wealth Partners and Editor-In-Chief of InterActive Legal, discuss the changes that every estate planning professional needs to understand today including the effects on GRATS, SLATS, SPATS and Reciprocal Trusts, the 18-month rule, how portability is affected and which strategies are in the grey area. Tune in to this important and timely episode....2022-05-1741 min
Legal VisionariesNew Taxpayer Adverse Clawback Regulations – How Will They Affect Your Clients?On April 26, 2022 the U.S. Treasury issued new clawback regulations that could affect many standard estate planning transfers. Listen to today’s episode when our host Mary Vandenack, CEO, Founder and Managing Partner at Vandenack Weaver Truhlsen and her guest Jonathan Blattmachr, a principal at Pioneer Wealth Partners and Editor-In-Chief of InterActive Legal, discuss the changes that every estate planning professional needs to understand today including the effects on GRATS, SLATS, SPATS and Reciprocal Trusts, the 18-month rule, how portability is affected and which strategies are in the grey area. Tune in to this important and timely episode. ...2022-05-1741 min
Legal VisionariesLegislative Proposals and Year End Tax Planning for 2021It’s mid-November and the new tax proposals are still up in the air. What should practitioners and tax payers do to protect assets, plan estates and minimize taxes in this unknown environment? This is the topic we tackle on this episode of Legal Visionaries when host Mary Vandenack, Founder and Managing Partner at Vandenack Weaver talks to well-known estate and tax planning legal experts, Marty Shenkman and Jonathan Blattmachr. How may new legislation affect Grantor Trusts? Will new laws be retroactive? Should clients use their tax exemption, or part of it, before the end of the year and how wil...2021-11-1656 min
Peak Trust Company8. Estate Planning for Singles: Jonathan Blattmachr & Martin Shenkman2021-07-0220 minAICPA Personal Financial Planning (PFP)How the President’s Green Book will impact your clients {PFP Section}On May 28, 2021, the Biden Administration released its “Green Book” for the federal government’s 2022 fiscal year. Tune in as Jonathan Blattmachr, Bob Keebler, and Marty Shenkman share the key items you need to be aware of to get ahead of planning with your clients. They discuss the following topics in this episode of the PFP Section podcast: What the date of announcement effective date for capital gains tax rates means Why timing is critical to have discussions with impacted clients now Planning ideas that will work best with what we know now Access resources related to this podcas...2021-06-1120 minAICPA Personal Financial Planning (PFP)How the President’s Green Book will impact your clients {PFP Section}On May 28, 2021, the Biden Administration released its “Green Book” for the federal government’s 2022 fiscal year. Tune in as Jonathan Blattmachr, Bob Keebler, and Marty Shenkman share the key items you need to be aware of to get ahead of planning with your clients. They discuss the following topics in this episode of the PFP Section podcast: What the date of announcement effective date for capital gains tax rates means Why timing is critical to have discussions with impacted clients now Planning ideas that will work best with what we know now Access resources related to this podcas...2021-06-1120 minPeak Trust Company3. Why Use Alaska as Your Estate Planning Jurisdiction: Beth Chapman and Jonathan Blattmachr2020-11-3033 min
AICPA Personal Financial Planning (PFP)How to determine the basis of IDGT property at death {PFP Section}Guests: Bob Keebler, CPA/PFS and Jonathan Blattmachr, Esq. In this episode, learn what happens when a client gifts and sells property to an intentionally defective grantor trust and passes away 15 years later. Bob Keebler and Jonathan Blattmachr discuss the following topics related to the basis of the property: How is the basis of property determined? What are exceptions to the income tax free step-up in basis rule? Why is an installment sale to a grantor trust so powerful? What do proposed regulations say about the tax-free step up in basis and what may happen post-election? ...2020-08-0723 minAICPA Personal Financial Planning (PFP)How to determine the basis of IDGT property at death {PFP Section}Guests: Bob Keebler, CPA/PFS and Jonathan Blattmachr, Esq. In this episode, learn what happens when a client gifts and sells property to an intentionally defective grantor trust and passes away 15 years later. Bob Keebler and Jonathan Blattmachr discuss the following topics related to the basis of the property: How is the basis of property determined? What are exceptions to the income tax free step-up in basis rule? Why is an installment sale to a grantor trust so powerful? What do proposed regulations say about the tax-free step up in basis and what may happen post-election? ...2020-08-0723 min
AICPA Personal Financial Planning (PFP)Planning Ideas with the SECURE Act’s 10-Year Rule {PFP Section}Guests: Bob Keebler, CPA/PFS and Jonathan Blattmachr, Esq. The elimination of the ability to stretch IRA and qualified plan distributions over the life of the beneficiary has made effective planning a bit more challenging. In this episode, learn from Bob Keebler and Jonathan Blattmachr as they explore the SECURE Act’s 10-year rule and planning strategies for your clients, including: Using CRUTs or NIMCRUTs to simulate a payout that is longer than 10 years Considerations for planning with trusts and s-corporations How to create a plan that gives your clients flexibility and opportunities How to calculate the...2020-07-1021 minAICPA Personal Financial Planning (PFP)Planning Ideas with the SECURE Act’s 10-Year Rule {PFP Section}Guests: Bob Keebler, CPA/PFS and Jonathan Blattmachr, Esq. The elimination of the ability to stretch IRA and qualified plan distributions over the life of the beneficiary has made effective planning a bit more challenging. In this episode, learn from Bob Keebler and Jonathan Blattmachr as they explore the SECURE Act’s 10-year rule and planning strategies for your clients, including: Using CRUTs or NIMCRUTs to simulate a payout that is longer than 10 years Considerations for planning with trusts and s-corporations How to create a plan that gives your clients flexibility and opportunities How to calculate the...2020-07-1021 min