Free Resources

We are happy to present to you a number of free resources provided by The Ultimate Estate Planner, Inc. and its affiliates.  If you have any questions or if your company is interested in becoming an affiliate or offering a free resources to estate planning professionals throughout the country, contact us at 1-866-754-6477.

• Reports

• Sample Client Letters

• Charts

• Podcasts

• Articles & Publications

• Programs & Trainings

• Magazines & Subscriptions

• Vendors & Marketing Companies

REPORTS

33 Key Things to Know About Form 8939

Courtesy of The Lackner Group, Inc.

*NOTE: Your contact information is required to receive these free resources. By supplying The Ultimate Estate Planner, Inc. your e-mail address, you are authorizing us to e-mail you announcements in the future about various products and programs we have available. You will also be added to the author's e-mail list and notified of tax news and information about programs.  The Ultimate Estate Planner, Inc. does not rent or sell its list to other third parties.  You can unsubscribe from these communications at any time.

SAMPLE CLIENT LETTERS

Letter	Description	Author	Download
2012 Letter to Clients with Large Estates	This letter is used to help drive clients with large estates that may want to take advantage of 2012's limited planning opportunities to plan for the anticipated exemption and law changes in 2013.	Philip J. Kavesh, Esq.

*NOTE: Your contact information is required to receive these free resources. By supplying The Ultimate Estate Planner, Inc. your e-mail address, you are authorizing us to e-mail you announcements in the future about various products and programs we have available. You will also be added to the author's e-mail list and notified of tax news and information about programs.  The Ultimate Estate Planner, Inc. does not rent or sell its list to other third parties.  You can unsubscribe from these communications at any time.

CHARTS

Chart	Description	Author	Download
Summary of Alternate Ways to Protect a Home	This chart is designed to help you determine what other alternate ways you can protect a client's residence.	Bruce Givner, Esq.
Tax-Efficient DrawDown Strategies	This chart reviews the current strategies for tax-efficient drawdown.	Robert S. Keebler, CPA, MST, AEP
Domestic Asset Protection Trust State Ranking Chart (updated Nov. 2011)	This chart ranks the top states for Domestic Asset Protection Trusts based on current asset protection laws.	Steven J. Oshins, Esq.
Analyzing the 2010 Election Not to Incur the Federal Estate Tax	This chart is designed to assist the practitioner in deciding whether to elect in or elect out of the estate tax rules for deaths occurring in 2010.	Robert S. Keebler, CPA, MST, AEP
Generation Skipping Transfer Tax (GST)	This chart provides an overview of the generation skipping transfer tax.	Robert S. Keebler, CPA, MST, AEP
Income Tax of Roths	This chart explains when a Roth IRA distribution is subject to income tax and the 10% penalty on early distributions.	Robert S. Keebler, CPA, MST, AEP
Opportunities Prior to Tax Law Changes	This chart summarizes the planning that practitioners should consider utilizing for their clients before the current tax law expires.	Robert S. Keebler, CPA, MST, AEP
PPA Section 829 Flowchart	This chart explains whether an inherited qualified plan can be rolled over into an inherited IRA.	Robert S. Keebler, CPA, MST, AEP
Recharacterizaton Comprehensive Example	This example walks the reader through the decision on whether to recharacterize a Roth IRA conversion.	Robert S. Keebler, CPA, MST, AEP
RMD Breakdown	This chart explains how required minimum distributions must be calculated depending on when the decedent died and who the beneficiary is.	Robert S. Keebler, CPA, MST, AEP
RMD Breakdown – At Death of Beneficiary	This chart explains how required minimum distributions must be calculated upon the death of the initial account beneficiary.	Robert S. Keebler, CPA, MST, AEP
RMD Breakdown – Roth	This chart explains how required minimum distributions must be calculated from a Roth IRA depending on when the decedent died and who the beneficiary is.	Robert S. Keebler, CPA, MST, AEP
Roth IRA – 10% Penalty Tax	This flowchart walks the reader through when a Roth IRA distribution is subject to the 10% penalty on early distributions.	Robert S. Keebler, CPA, MST, AEP
Roth IRA Conversion Decision	This chart is designed to assist the practitioner in deciding if a Roth conversion is a good choice for their client.	Robert S. Keebler, CPA, MST, AEP
Roth IRA Distribution Flowchart	This flowchart explains how required minimum distributions must be calculated from a Roth IRA depending on when the decedent died and who the beneficiary is.	Robert S. Keebler, CPA, MST, AEP
Roth Quadrants	This chart consists of a number of quick reference tools to assist the practitioner in quickly determining the applicable Roth IRA rules.	Robert S. Keebler, CPA, MST, AEP
Taxability of Roth Distributions	This flowchart walks the reader through when a Roth IRA distribution is subject to income tax.	Robert S. Keebler, CPA, MST, AEP
Traditional IRA Flowchart	This flowchart explains how required minimum distributions must be calculated from a Traditional IRA depending on when the decedent died and who the beneficiary is.	Robert S. Keebler, CPA, MST, AEP
Understanding the 3.8% Health Care Surtax	This quick reference chart summarizes the rules as they relate to the health care surtax.	Robert S. Keebler, CPA, MST, AEP

*NOTE: Your contact information is required to receive these free resources. By supplying The Ultimate Estate Planner, Inc. your e-mail address, you are authorizing us to e-mail you announcements in the future about various products and programs we have available. You will also be added to the author's e-mail list and notified of tax news and information about programs.  The Ultimate Estate Planner, Inc. does not rent or sell its list to other third parties.  You can unsubscribe from these communications at any time.

PODCASTS

Date	Description	Author	Download
2012
2011
December 22, 2011	Taxation of Options (Part 2)	Robert S. Keebler, CPA, MST, AEP
December 22, 2011	Roth Recharacterizations with RMDs	Robert S. Keebler, CPA, MST, AEP ft. Mike Jones
December 22, 2011	2012 Roth Conversions	Robert S. Keebler, CPA, MST, AEP
November 29, 2011	Taxation of Options (Part 1)	Robert S. Keebler, CPA, MST, AEP

*NOTE: Your contact information is required to receive these free resources. By supplying The Ultimate Estate Planner, Inc. your e-mail address, you are authorizing us to e-mail you announcements in the future about various products and programs we have available. You will also be added to the author's e-mail list and notified of tax news and information about programs.  The Ultimate Estate Planner, Inc. does not rent or sell its list to other third parties.  You can unsubscribe from these communications at any time.

ARTICLES & PUBLICATIONS

Articles featuring Philip J. Kavesh

• “Does Your Trust Need a Tune-Up?” (The Wall Street Journal, April 2011)
• "The $5 Million Tax Break” (The Wall Street Journal, January 2011)
• “When Trusts Meet Retirement Accounts” (The Wall Street Journal, July 2010)
• "Relationship Building: Working with Estate Planning Attorneys" (Pacific Life's Pacific Quarterly, First Quarter 2006)

Articles on The IRA Inheritance Trust^®

• "Using Standalone or Separate Trusts Solely to Receive Retirement Benefits" (Journal of Retirement Planning, November/December 2007)
• "Ensuring the Stretchout" (Journal of Retirement Planning, July/August 2007)
• "Capture More Large IRAs Using The IRA Inheritance Trust®" (Pacific Life's Pacific Quarterly, First Quarter 2006)
• "A Brand New Strategy to Protect Your Family: The IRA Inheritance Trust®" (Tax Hotline, April 2006)
• "The IRA Inheritance Trust® Gains IRS Approval" (Ed Slott's IRA Advisor, January 2006)
• "An Effective Trust Solution for IRA Beneficiary 'Stretch-Outs'" (Life Insurance Selling Magazine, November 2005)
• "The Home Stretch" (Investment Advisor Magazine, October 2005)
• "PLR 200537044: Defective or Misunderstood?" (Commentary by Philip J. Kavesh, October 2005)
• "Reasons for a Standalone Trust" (Commentary by Philip J. Kavesh, September 2005)

Articles on IRA Planning

• "Are Inherited IRAs Protected Under a State Exemption Statutes?" (Steve Leimberg's Employee Benefits and Retirement Planning Newsletter, September 2007)
• "Notice 2007-7" (Taxes: The Tax Magazine, April 2007)
• "Is That Your 'Final’ Answer?" An Analysis of the Final 401(a)(9) Regulations (Journal of Retirement Planning, February 2003)

Key Private Letter Rulings

• PLR 200537044 - Approving the IRA Inheritance Trust®

PROGRAMS & TRAINING

Ed Slott's 2-Day IRA Workshop
1-800-663-1340

Robert Keebler's "Learn it Live: 2-Day IRA Seminar"

robert.keebler@keeblerandassociates.com

(920) 593-1700

WealthCounsel

info@WealthCounsel.com
1-888-659-4069 x819

IRA Planning Software

Brentmark Software

Retirement Plan Analyzer

www.brentmark.com/pension.htm

1-800-879-6665

Secured Financial Solutions

www.securedfinancialsolutions.net

MAGAZINES & SUBSCRIPTIONS

Lewis Saret's Wealth Strategies Journal

Sign up for e-mails

Natalie Choate

Life & Death Planning for Retirement Benefits

Choate's Notes

(617) 439-2994

Ed Slott's IRA Newsletter

1-800-663-1340

Leimberg Information Services, Inc.

Leimberg's Newsletter Subscription

Trust & Estates Magazine

Subscription Information

Estate Planning Magazine (RIA Thompson)

Subscription Information

Journal of Retirement Planning (CCH)

Subscription Information

Journal of Financial Planning (Financial Planning Association)

Subscription Information

Taxes Magazine (CCH)

Subscription Information

The Trust Advisor Blog

Jerry Cooper

Wills, Trusts & Estates Prof Blog

Gerry W. Beyer

VENDORS & MARKETING COMPANIES

Company	Description	Information
Constant Contact	E-mail Marketing Company
DocuBank	Legal Document Management
infoUSA	Mail List Company
Mail Masters	Printing / Direct Mail Company
MyFax.com	E-mail Fax Service
Response Mail Express	Direct Mail Marketing Company