Robert Bloink, Esq., LL.M.
Robert Bloink worked to put in force in excess of $2B of longevity pegged portfolios for the insurance industry’s producers in the past five years. His insurance practice incorporates sophisticated wealth transfer techniques, as well as counseling institutions in the context of their insurance portfolios and other mortality based exposures. He is a professor of tax for the Graduate Program of International Tax and Financial Services, Thomas Jefferson School of Law.
Previously, Mr. Bloink served as Senior Attorney in the IRS Office of Chief Counsel, Large and Mid-Sized Business Division, where he litigated many cases in the U.S. Tax Court, served as Liaison Counsel for the Offshore Compliance Technical Assistance Program, coordinated examination programs audit teams on the development of issues for large corporate taxpayers, and taught continuing education seminars to Senior Revenue Agents involved in Large Case Exams. In his governmental capacity, Mr. Bloink became recognized as an expert in the taxation of financial structured products and was responsible for the IRS’ first FSA addressing variable forward contracts. Mr. Bloink’s core competencies led to his involvement in prosecuting some of the biggest corporate tax shelters in the history of our country.
William H. Byrnes, Esq., LL.M.
William Byrnes is the leader of Summit Professional Network’s Financial Advisory Publications for the Reference Division. He has achieved authoritative prominence with more than 38 book and compendium volumes, 25 book & treatise chapters, 750 articles, and a monthly subscriber tax newsletter, Tax Facts Intelligence. He was a Senior Manager, then Associate Director of international tax for Coopers and Lybrand (which subsequently amalgamated into PricewaterhouseCoopers) practicing in Africa, Europe, Asia, and the Caribbean.
He has been commissioned and consulted by a number of governments on their tax and fiscal policy. He has served as a strategic board member for companies in several industries including fashion, durable medical equipment, office furniture, and technology.
Before Associate Dean William Byrnes joined the administration of Thomas Jefferson School of Law, he was a tenured law faculty member. He created the first online video-conference Masters program offered to wealth managers and life insurance producers —see http://www.tjsl.edu/graduate-programs (Graduate Program of International Tax and Financial Services, Thomas Jefferson School of Law).
LEAD CONTRIBUTING EDITOR
Alexis Long, J.D.
Alexis Long formerly practiced corporate law as an associate with the business transactions group at Schulte Roth & Zabel in New York City. She was a corporate, securities and finance editor for the Practical Law Company before moving to Thomas Jefferson School of Law as publications director. She holds a J.D. from the University of Michigan Law School.
THE TAX FACTS EDITORIAL ADVISORY BOARD
Martin J. Burke, III, Esq.
Martin Burke is currently the Vice President of Compliance for the Matthews Benefit Group, Inc. In addition to ensuring the firm’s continued compliance with all applicable regulations, he is involved in the development of custom-tailored retirement plans designed to meet specific goals for business owners.
Mr. Burke is a graduate of Lycoming College, Pennsylvania , and the University of Maryland School of Law. Mr. Burke is licensed to practice law in Maryland and Florida .
He is coauthor of the 403(b) Answer Book Forms & Worksheets for Aspen Publishers as well as a regular contributing editor for the 401(k) Advisor.
Jonathan H. Ellis, J.D., LL.M. (Taxation)
Mr. Ellis is currently a Shareholder in the law firm of Plotnick & Ellis, P.C., where his practice focuses primarily on estate planning, estate administration, elder law, and the representation of closely held businesses.
He has a B.S. in accounting from Pennsylvania State University, J.D. from Widener University, and LL.M. (Taxation) from Temple University . In addition, Mr. Ellis is coauthor, along with Stephen Leimberg and others, of Tools and Techniques of Estate Planning, 15th Edition, The National Underwriter Company, as well as the author of Drafting Wills and Trusts in Pennsylvania, 2010 Edition for PBI Press. He is the author of thirty articles for Pennsylvania Tax Service Insights (LexisNexis/Matthew Bender), and is a former member of the Adjunct Faculty at Villanova Law School where he taught family wealth planning.
Mr. Ellis frequently speaks to many groups, including attorneys, accountants, and financial planners throughout Pennsylvania . He is also the Course Planner for the PBI courses “Drafting Wills and Trusts in Pennsylvania ”, “Wills v. Trusts: A Primer on the Right Tool for Your Clients”, “Use of Trusts”, and “Post-Mortem Estate Planning”, and a participant in a variety of additional courses for PBI. He is also an annual participant in the Villanova University ’s annual tax conference, cosponsored with the Internal Revenue Service.
He is a member of the Pennsylvania, New Jersey , and Florida Bars; the Montgomery County Bar Association; and the Philadelphia Estate Planning Council.
Randy Gardner J.D., LL.M., MBA, CPA, CFPA
Randy Gardner is a Professor of Tax and Financial Planning and Director of the Certificate in Financial Planning Program at the University of Missouri – Kansas City . He is coauthor of 101 Tax Saving Ideas and Tools and Techniques of Income Tax Planning and is a highly rated discussion leader. In 1997, he was recognized as Educator of the Year by the Missouri Society of CPAs. Mr. Gardner brings his teaching experience and tax planning expertise to Garrett Members as the Network Tax, Estate & Financial Planning Coach.
In addition to teaching, Mr. Gardner is a member of WealthCounsel, LLC, and works as a tax, financial, and estate planning consultant for more than 200 individual clients. He serves on the Editorial Board of The Journal of Financial Planning and the Council on Examinations of the Certified Financial Planner Board of Standards. He is a member of the AICPA, the Missouri Society of CPAs, and the Kansas Bar Association. He has also written many articles for publications such as the Journal of Financial Planning, Taxation for Accountants, Practical Tax Strategies, and Tax Adviser.
Johni Hays, J.D.
Johni Hays is the Senior Gift Planning Consultant for The Stelter Company, a national publisher of planned giving newsletters and Web products for charities. She has authored or coauthored several books, including Essentials of Annuities and Tools and Techniques of Charitable Planning. Ms. Hays also serves as a charitable planning author of Steve Leimberg’s electronic newsletter service, LISI; has been quoted in the Wall Street Journal; and has published charitable planning articles in Estate Planning Magazine, Planned Giving Today, Fundraising Success, Life Insurance Selling, and the National Underwriter.
Ms. Hays frequently lectures to groups on estate and charitable planning, probate, living wills, annuities, life insurance, retirement planning, and IRAs, as well as income, estate, and gift taxation. She has practiced law with an emphasis in charitable and estate planning since 1993.
Ms. Hays graduated cum laude with a Juris Doctor degree from Drake University in Des Moines, Iowa . She also holds a Bachelor of Science degree in Business Administration from Drake University , where she graduated magna cum laude.
Ms. Hays is a member of the Partnership for Philanthropic Planning (formerly the National Committee on Planned Giving), the Mid-Iowa Planned Giving Council, and the Mid-Iowa Estate and Financial Planners Council (president 2007-2008). She has been a member of both the Iowa Bar and the Florida Bar since 1993.
Chuck Hodges, J.D., LL.M
Chuck Hodges is the Chair of the Tax Controversy and Litigation Practice Committee, and focuses his practice on civil and criminal federal tax controversies and complex tax planning. He has been involved in more than 100 cases against the IRS and state revenue agencies, involving all areas of tax law. Mr. Hodges handles approximately fifteen court cases against the IRS per year, recovering more than $1 million for his clients from the IRS in reimbursement of attorneys’ fees at the conclusion of their trial victory. As a tax litigator, he has handled all stages of tax controversies, including all administrative and judicial levels from examination through court proceedings.
Mr. Hodges has represented a broad range of taxpayers, including individuals, estates, closely held businesses, tax-exempt organizations, and publicly traded corporations. He has represented taxpayers in many different federal courts, including the U.S. Tax Court, the U.S. District Court for the Northern District of Georgia, the U.S. District Courts for the Middle District and Southern District of Florida, the U.S. District Court for the Southern District of Mississippi, the U.S. District Court for the District of Arizona, the U.S. Court of Federal Claims, and the U.S. Court of Appeals for the Fifth and Eleventh Circuits. He was listed in Band 1, “Leader in the Field” in 2011 for Taxation by Chambers USA: America ’s Leading Lawyers for Business, and has been listed each year in Taxation since 2005. He was recognized by his peers in Tax Law for 2011 in The Best Lawyers in America®. In 2009, 2010, and 2011, he was named a Georgia “Super Lawyer” and previously a Georgia “Rising Star” by SuperLawyers magazine. He is AV® rated by Martindale-Hubbell.
Erik M. Jensen
Erik Jensen is the David L. Brennan Professor of Law at Case Western Reserve University in Cleveland, Ohio , where he has been on the faculty for twenty-seven years. Professor Jensen has also taught at the Cornell Law School , from which he earned his law degree in 1979. His work has been recognized through election as a fellow of the American College of Tax Counsel and as a member of the American Law Institute.
Professor Jensen’s professional activities have been extensive. Before entering teaching, Professor Jensen was a tax associate with the New York City law firm of Sullivan & Cromwell.
He has spoken widely on tax matters and is author of The Taxing Power (Praeger 2005) and of several dozen articles on taxation and other subjects. He is also Editor of the Journal of Taxation of Investments. He serves as Vice-Chair for Law Development of the Sales, Exchanges, and Basis Committee of the American Bar Association Section of Taxation.
Robert S. Keebler, CPA, MST, AEP (Distinguished)
Robert Keebler is a partner with Keebler & Associates, LLP. He is a 2007 recipient of the prestigious Distinguished Estate Planners award from the National Association of Estate Planning Counsels. Mr. Keebler has several times been named by CPA Magazine as one of the top 100 most influential practitioners in the United States . His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration.
Mr. Keebler frequently represents clients before the IRS National Office in the private letter ruling process and in estate, gift, and income tax examinations and appeals, and he has received more than 150 favorable private letter rulings including several key rulings of first impression. He is the author of over 100 articles and columns and is the editor, author, or coauthor of many books and treatises on wealth transfer and taxation.
Sonya King, J.D., LL.M.
Sonya King has been involved with tax issues affecting estate, retirement, business, and charitable planning for twelve years. Prior to joining New York Life’s Advanced Planning Group in 2010, Ms. King worked at the National Underwriter Company where she was an editor of Tax Facts and the Tools & Techniques series. She authored numerous articles on life insurance, annuities, retirement, income tax, health and welfare plans, and charitable and estate planning. Sonya is a coauthor of the Tools & Techniques of Income Tax Planning.
Before that, Ms. King served as a judicial law clerk to the Honorable Donald R. Ford at the Eleventh District Court of Appeals in Warren, Ohio , and also as a trust officer with Key Bank. Prior to attending law school, she was a registered principal (Series 24) and licensed insurance agent for a major life insurance company.
Ms. King graduated from Duke University where she received her Bachelor of Arts degree. She earned her law degree (J.D.) from the University of Akron and her tax law degree (LL.M.) from Case Western Reserve University . She is a member in good standing of the Ohio State Bar Association.
Michael E. Kitces, MSFS, MTAX, CFP®, CLU, ChFC, RHU, REBC, CASL, CWPP™
Michael Kitces is the Director of Research for Pinnacle Advisory Group, a private wealth management firm located in Columbia, Maryland that oversees approximately $900 million of client assets. In addition, he is the publisher of the enewsletter The Kitces Report and the blog Nerd’s Eye View through his Web site www.Kitces.com, dedicated to advancing knowledge in financial planning.
Beyond his Web site, Michael is an active writer and editor across the industry and has been featured in numerous publications and has coauthored several books. In addition, Michael was recently recognized as financial planning’s “Deep Thinker” influencer by Financial Planning magazine. He was selected as one of the 2010 recipients of the Financial Planning Association’s “Heart of Financial Planning” awards for his extensive volunteer work in the financial planning community and dedication to advancing the profession.
Michael is also a cofounder of NexGen, a community of the next generation of financial planners that aims to ensure the transference of wisdom, tradition, and integrity, from the pioneers of financial planning to the next generation of the profession.
Alson R. Martin, J.D., LL.M
Alson R. Martin is a Partner of Lathrop & Gage LLP in Overland Park, Kansas . The firm also has offices in Los Angeles, California; Denver & Boulder, Colorado; Washington, D.C.; Chicago, Illinois; Kansas City, St. Louis, Jefferson City, Springfield & Columbia, Missouri; Boston, Massachusetts; and New York, New York .
Al is a Fellow of the American College of Tax Counsel and American College of Employee Benefits Counsel, as well as a charter Life Member of the American Tax Policy Institute. Mr. Martin is listed in the book The Best Lawyers in America (from inception in three categories), Outstanding Lawyers of America, Missouri-Kansas Super Lawyers, Ingram’s Best Lawyers in Kansas City (three categories), and Guide to Leading U.S. Tax Lawyers. He was selected by Best Lawyers as the 2010 Kansas City, KS Corporate Lawyer of the Year.
Al is the author of Limited Liability Companies and Partnerships (3rd edition, 2011) and coauthor of Kansas Corporation Law & Practice (Including Tax Aspects) (5th edition, 2011), and has written many articles in various publications. He is also Technical Editor of Panel Publication’s monthly newsletter The 401k Advisor, and author of the Tax Facts on Health Care Reform weekly newsletter and Web site.
Al is President and Director of the Small Business Council of America, and he was a delegate to the 1995 White House Conference on Small Business and 2006 Savers’ Summit, Washington , D.C. Mr. Martin has testified in Congress.
Al graduated with Highest Distinction from Kansas University and was a Phi Beta Kappa, Summerfield Scholar, Student Body President. He received his J.D., cum laude, and LL.M. in taxation from New York University School of Law, where he was a Root-Tilden Scholar and an editor, New York University Law Review.
Gregory E. Matthews, CPA
Gregory Matthews is a principal and CEO and senior benefit and compliance consultant with Matthews Benefit Group, Inc., in St. Petersburg, Florida . He is the creator and author of the monthly employee benefits newsletter 401(k) Advisor, author of the Payroll Answer Book, and coauthor of the 403(b) Answer Book Forms & Worksheets for Aspen Publishers. He is a frequent speaker at regional and national benefit programs. Mr. Matthews also authored and taught Course 6 of the American Institute of CPAs’ “Compensation and Benefits” in the Tax Certificate Program.
Mr. Matthews is the past chair of the IRS Gulf Coast EP/EO Liaison Council and has participated as a speaker in national AICPA, ASPPA, ABA , and ALI-ABA tax/benefits programs.
Gregory is a graduate of the University of Tampa (mathematics) and completed his accounting and mathematical studies at Strayer University and American University, Washington , D.C.
Mr. Matthews is a member of the Florida Institute of Certified Public Accountants, the American Institute of Certified Public Accountants, the ESOP Association, the Profit Sharing Council of America, and the American Society of Pension Professionals & Actuaries.
Jonathan Neal has more than thirty years of experience in the retirement planning industry dealing directly with seniors. He writes both public and industry related articles on retirement planning issues and products that are primarily focused on the senior marketplace. In April 2009 his book “Reverse Mortgages – What Every Financial Advisor Should Know” was released. This book tackles the complexities of reverse mortgages and the various perceptions that seniors, financial and insurance advisors, and mortgage brokers are presently dealing with.
Over the years his articles have introduced some unique ideas and tools designed to help seniors better understand different insurance and investing concepts, such as The LTC Calculator, which is a tool that helps LTCi representatives and seniors work together to find a realistic daily LTCi coverage needs. Another example is the premium versus cost formula he developed in order to provide advisors with an functional mathematical formula to provide seniors with realistic quantified numbers based on their individual situation to help them understand not only what it would take to fund a LTCi policy, but also identify where those funds can be found in their present portfolio.
In addition to his articles, he has written twenty-five continuing education courses that have been approved by various state insurance departments, which include but are not limited to the following: Basic Long-Term Care, Long-Term Care, The History of Long-Term Care in the United States, Service Providers for Long-Term Care Patients, The Stats, Facts & Myths of Long-Term Care Planning, Funding Long-Term Care Annuities, Long-Term Care Annuities, Life Long-Term Care, Fixed Annuities, Immediate Annuities, Basic Variable Annuities, The Fundamentals of Long-Term Care Polices, Professional Ethics, Retirement Planning, IRA Fundamentals, Stretch IRA Concepts, Retirement Plans, and Reverse Mortgages.
John L. Olsen, CLU, ChFC, AEP
John Olsen is a financial and estate planner practicing in St. Louis County, Missouri . He has been active in the financial services industry for more than thirty-seven years. He is a past President of the St. Louis chapter of the National Association of Insurance and Financial Advisors, a past Board member of the St. Louis chapter of the Society of Financial Service Professionals, and a current Board member of the St. Louis Estate Planning Council.
Mr. Olsen is coauthor (with Michael Kitces, CLU, ChFC, CFP, MSFS) of The Annuity Advisor (National Underwriter Co., 2nd edition, 2009), and coauthor (with Jack Marrion) of Index Annuities: A Suitable Approach, which will be published in the fall of 2010. He is also the author of numerous articles on annuities, insurance, and financial planning.
David Pratt was born in England and received a law degree from Oxford University . He worked for law firms in London and Cleveland before moving to Albany, New York . In Albany, he practiced with a law firm and two accounting firms before joining the faculty of Albany Law School in 1994. He continues to advise clients and serves as an expert witness on employee benefits issues.
He has written numerous articles on employee compensation and benefits topics, and is a Senior Editor of the Journal of Pension Benefits and a fellow of the American College of Employee Benefits Counsel. He is the author of The Social Security and Medicare Answer Book and the coauthor of Pension and Employee Benefit Law, 5th edition (with John Langbein and Susan Stabile), Taxation of Distributions from Qualified Plans (with Dianne Bennett and others) and ERISA and Employee Benefit Law: the Essentials (with Sharon Reese, ABA Publications).
Louis R. Richey, J.D.
Lou Richey is an attorney by training and currently Senior Vice President (And Counsel) with McCamish Systems LLC, an Infosys Company located in Atlanta, Georgia . McCamish Systems is one of the nation’s leading providers of outsourced administrative and other back-office support services for life insurance carriers and other major financial services organizations, like banks and brokerage companies. Infosys is a leading global IT and administration BPO company. Mr. Richey helps lead the McCamish Retirement Services Group. Mr. Richey is the legal & content expert for McCamish’s executive, employee, and qualified and nonqualified pension benefit Web-based marketing, design, and plan administration platforms. He is widely known as a financial and executive benefits products and services marketing innovator and author, with special expertise on 409A nonqualified deferred compensation plans and other retirement plans.
Mr. Richey is a graduate of Wabash College in Indiana, a cum laude graduate of the Indiana University Law School in Indianapolis, and a member of the Indiana & Georgia Bars as well as the Federal Bar. He is also a retired Chairman of the Board of Visitors of the Indiana University Law School, Indianapolis . He has been named a Kentucky Colonel and an Arkansas Traveler in recognition of his professional contributions to the legal profession.
Mr. Richey lectures widely on the impact and implications of 409A, executive and employee benefit topics, retirement planning, financial services marketing, insurance, and financial planning, including major conferences and institutes. Mr. Richey’s comments have appeared in Business Week, Wall Street Journal, Forbes Magazine, and Investor’s Daily, and he has appeared on the Financial News Network for National Public Radio. He has authored or coauthored a number of books and BNA portfolios, plus more than 300 articles audios and videos. Lou is widely known for helpful practice-oriented books, including The 409A Nonqualified Deferred Compensation Advisor (Covered & Exempt Plans Under 409A), 5th edition, available from the National Underwriter Company, and BNA Tax Management Portfolios #386 4th, and #282 2nd, “Insurance-Related Compensation”, and “Section 409A-The 100 Most Frequently Asked Questions” (available in September from ALI-ABA).
Jeff Sadler began his career as an underwriter in the disability income brokerage division of the Paul Revere Life Insurance Company following his graduation from the University of Vermont in 1975. Disability income and long-term care insurance have been the primary focus of his career, leading to the founding of Sadler Disability Services, Inc. with his father, Raymond Sadler, in 1989.
Over the last several years, Mr. Sadler has authored a number of insurance books, including The Long Term Care Handbook (1996, 1998 and 2003), How To Sell Long Term Care Insurance (2001 and 2006), Disability Income: The Sale, The Product, The Market (1991 and 1995), How To Sell Disability Income (2005), and The Managed Care and Group Health Handbook (1997), all published by the National Underwriter Company. Other books by Mr. Sadler include Business Disability Income (1993) and Understanding LTC Insurance (1992).
He has been very active in the industry, currently serving as the Chair of the National Association of Health Underwriters’ Long-Term Care Advisory Group. He is a past president of the Central Florida Association of Health Underwriters, the Gulf Coast Health Underwriters, the Florida Association of Health Underwriters, and the Central Florida General Agents and Managers Association. He is a past winner of the Stanley Greenspun Health Insurance Person of the Year Award and the NAHU Distinguished Service Award.
Jamie Scott, J.D.
Jamie Scott serves as Chair of Cincinnati law firm Graydon Head’s Employee Benefits and Executive Compensation Practice Group. He has worked with clients of all sizes to design and implement qualified retirement plans (including ESOPs), nonqualified deferred compensation plans, incentive compensation plans, and welfare benefit plans.
He also has significant experience in working with the Internal Revenue Service and Department of Labor on compliance issues. Mr. Scott has extensive estate planning experience, which enables him to advise clients on estate planning issues that arise when a large part of a client’s estate consists of retirement plan assets. In 2010, he was named an “Ohio Super Lawyer” by Super Lawyers Magazine for his work in Employee Benefits/ERISA. Based on the grading and comments of his peers, Jamie is recognized with an AV Rating, the highest rating given to lawyers by Martindale-Hubbell.
Mr. Scott received his J.D. from Brigham Young University in 1983 and a B.B.A in Accounting from the University of Cincinnati in 1978. He is admitted to practice law in Ohio and Texas . He is member and former chair of the Cincinnati Bar Association, Employee Benefits Committee; Warren County Bar Association; ASPPA Benefits Council of Greater Cincinnati; Warren County MRDD Board Member; and member of the Lebanon City Schools Citizens Audit Advisory Committee.
Lou Shuntich, J.D., LL.M.
Lou Shuntich has a wealth of knowledge and expert advice to offer in the Advanced Planning arena. He earned his B.S. Cum Laude from Rider University, his J.D. from The College of William and Mary, and his LL.M. (in Taxation) from New York University . He is a Certified Retirement Counselor and is licensed for life, health, variable annuities, and Series 6 and 63.
He is the Associate Editor of the Journal of Financial Service Professionals and previously served in the law department of a major life insurance company for twenty-six years, specializing in business insurance, estate planning, and compensation planning.
He is also a member of the Association for Advanced Life Underwriting Business Insurance and Estate Planning Core Committee and the Nonqualified Plans Broad Committee. He is past chairman of the American Council of Life Insurance Split Dollar Task Force and has served on the Life Underwriter Training Council’s Content and Techniques Committee.
In addition, he is a member of the Speakers Bureau of the Society of Financial Service Professionals and the Speakers Bureau of the National Association of Estate Planners and Councils. He has appeared on the CNBC Power Lunch and Health and Lifestyles programs answering questions about retirement and estate planning. He has five published books on advanced marketing subjects, including The Estate Planning Today Handbook, The Complete Guide to Compensation Planning With Life Insurance, and The Life Insurance Handbook, all published by Marketplace, as well as Key Life Insurance Model Agreements and The Next Step, Successfully Graduating To Life Insurance Advanced Markets, both published by the National Underwriter Company.
Robert Toth, J.D., ACEBC
Bob Toth is the Principal of the Law Office of Robert J. Toth, Jr, LLC, and has been practicing employee benefits law since 1983. His practice focuses on the design, administration, and distribution of financial products and services for retirement plans, particularly on complex fiduciary and prohibited transaction issues, annuities in deferred compensation plans, and 403(b) plans. Mr. Toth is a Fellow of American College of Employee Benefits Counsel and is on the faculty of ALI-ABA Advance Law of Pensions. In addition, he managed the legal affairs of Lincoln Financial Group’s retirement plan business. Mr. Toth is also an Adjunct Professor at John Marshall Law School where he teaches 403(b) and 457 plan courses.
Mr. Toth coauthored Thompson Publishing’s 403(b) and 457 Technical Requirements Handbook and is a contributing author to Aspen Publishing’s 403(b) Answer Book. He is also Chair of ASPPA’s Tax Exempt and Governmental Plan Government Affairs Sub-Committee and writes on current employee benefits issues at the businessofbenefits.com, where more on his background, publications, and presentations can be found.
William J. Wagner, J.D., LL.M., CLU
William J. Wagner is a Senior Editor with Forefield, Inc., a provider of Web-based applications that facilitate the communication of financial planning knowledge and advice between financial institutions, their advisors, and their customers.
Mr. Wagner is the author of the Ultimate IRA Resource (including the IRA Calculator) and the Ultimate Trust Resource (including the Trust Calculator). Previously, he was a Senior Associate Editor of Tax Facts on Insurance & Employee Benefits, Tax Facts on Investments, and Tax Facts News, all published by The National Underwriter Company.
Jayne Elizabeth Zanglein
Jayne Elizabeth Zanglein is a prolific writer on employee benefits. She contributes regularly to journals such as the ABA Supreme Court Preview, the Journal of Taxation of Employee Benefits, and the NYU Review of Employee Benefits and Executive Compensation. Her treatise, ERISA Litigation, was published in 2003 and is now in its fourth edition. She serves as an employee benefits expert and neutral in class action cases.
She is the cochair of the Fiduciary Duties Committee of the ABA Section on Labor and Employment Law’s subcommittee on Employee Benefits. She has served on various task forces including Governor Cuomo’s Task Force on Pension Fund Investments. She has worked on pension fund reform in Ontario and South Africa . She currently teaches law and dispute resolution at Western Carolina University .
Randy L. Zipse, J.D., CPA
Randy L. Zipse is the Founder and CEO of AdvisorSolutions, LLC. Prior to that, he served as Vice President of Advanced Markets for John Hancock (USA) (previously Manulife Financial) from 1995 to 2013. Mr. Zipse was responsible for building and managing the Advanced Markets group, which provides estate and business planning support to home office employees, field personnel, and producers. Mr. Zipse served as host of John Hancock’s weekly JHAM Radio program.
Mr. Zipse has written numerous articles on trust taxation, estate planning, and business succession planning, which have appeared in the Journal of Financial Service Professionals, Broker World, Estate Planning, Life Insurance Selling, LAN, and the National Underwriter news magazines. He is a coauthor with Stephan R. Leimberg of Tools and Techniques of Charitable Planning. He is also a frequent lecturer at industry meetings, including such major events as the AALU, International Forum, Million Dollar Round Table, New York University Tax Institute, University of Miami Heckerling Tax Institute, and the Hawaii Tax Institute.
Before that he worked as an attorney in private practice. Mr. Zipse has been associated with several large firms, including Jones Day Reavis & Pogue and Gardere & Wynne – both in Dallas, Texas . As a private practice attorney, Mr. Zipse concentrated on estate planning, deferred compensation, business succession planning, and charitable planning. Prior to becoming an attorney, Mr. Zipse worked as a CPA with Deloitte Haskins & Sells.
An honors graduate of the University of Northern Iowa (B.A. in accounting), Mr. Zipse subsequently received his J.D. from Drake University College of Law (Order of the Coif, class rank number one), and is a member of the Iowa, Texas , and Missouri Bars.
Planning Point Contributors
William H. Alley, CLU, ChFC, RHU, LUTCF, MSFS, AEP, CLTC, is Principal and CEO of Alley Financial Group, LLC in Lexington, Kentucky . Bill entered the life insurance business in 1960, having graduated from Columbia Military Academy and attended the University of Kentucky . Bill has developed a successful practice in the areas of retirement and succession planning, estate analysis, financial planning, and business insurance. Bill is a past president of the Lexington and Kentucky Life Underwriters Association, past president of the Lexington Chapter of the Society of Financial Service Professionals, a past trustee of the National Association of Insurance and Financial Advisors and a twenty-five year member of the Million Dollar Round Table. He is also a past National Director for the Society of Financial Service Professionals. Bill is a frequent speaker on insurance and financial planning as well as the author of numerous articles on insurance and financial matters.
Ward B. Anderson, CLU, ChFC, is president of Compensation Planning & Administration Systems, Inc., an employee benefit consulting firm involved in the design, installation and funding of tax qualified retirement plans, selective executive benefit plans and group life, health and disability plans. Ward is immediate past president of the Society of Financial Service Professionals. He has been a frequent speaker to legal, accounting and financial planning groups on the topics of estate planning, uses of life insurance, employee benefit planning, taxation of employee benefit plans and planning for retirement plan distributions. Ward attended the University of Kansas and the University of Kansas School of Law.
Gregory W. Baker, J.D., CFP®, CAP, is Senior Vice President of Legal Services for Renaissance, the nation’s leading third-party administrator of charitable gifts. For the past eighteen years, he has provided trust, tax and philanthropic financial planning advice to over 4,000 attorneys and 7,000 financial planners in all 50 states regarding more than 14,000 charitable remainder trusts, more than 800 charitable lead trusts, and numerous foundations, charitable gift annuities and donor-advised funds. Baker’s advice has helped advisors close cases for their high net worth clients in the areas of charitable, investment, retirement, gift, estate and tax planning. Baker is currently an Advisory Board Member of the Chartered Advisor in Philanthropy designation at the American College , member of the Financial Planning Association, National Committee on Planned Giving and the Indiana Bar. Baker was previously VP, Charitable Fiduciary Risk Manager for the Merrill Lynch Center for Philanthropy & Nonprofit Management in Princeton, NJ . Baker speaks at national and local conferences for professional advisors, high net worth clients and charities regarding charitable gift planning, asset-allocation, investment modeling and tax issues.
Ted R. Batson, Jr., MBA, CPA, is Senior Vice President of Professional Services for Renaissance, the nation’s leading third-party administrator of charitable gifts. Since his employment in 1993, Batson has developed a wealth of practical, hands-on experience in dealing with complex issues related to the creative use of unmarketable and unusual assets to fund charitable gifts. He routinely consults with the more than 2,000 attorneys, CPAs and financial service professionals who look to Renaissance for case assistance. Batson has spoken to numerous groups regarding charitable planning and has been published in several professional publications. Batson is a member of the American Institute of Certified Public Accountants (AICPA) and the Indiana CPA Society. He is a graduate of Asbury College (BA in computer science) and Indiana University (MBA in accounting).
Lawrence Brody, J.D., LL.M, is a partner in Bryan Cave LLP, a national and international law firm, and a member of the firm’s Private Client Group. He is an adjunct professor at Washington University School of Law and a visiting adjunct professor at the University of Miami School of Law. Mr. Brody focuses his practice on estate planning for high net worth individuals and the use of life insurance in estate and nonqualified deferred compensation planning, He is the author of two BNA Tax Management Portfolios and two books for the National Underwriter Company, and is a frequent lecturer at national conferences on estate and insurance planning. Mr. Brody received the designation of Accredited Estate Planner by the National Association of Estate Planners and Councils, and was awarded its Distinguished Accredited Estate Planner designation in 2004.
Fred Burkey, CLU, APA, is an Advanced Sales Consultant with The Union Central Life Insurance Company. He joined Union Central in 1981 after nine years of insurance sales in the greater Cincinnati area. He has served in agent support departments including pension sales, agency development, and individual annuity sales. Fred is a member of the National Association for Variable Annuities, the Society of Financial Service Professionals, and the National Institute of Pension Administrators.
Donald F. Cady, J.D., LL.M., CLU, is the author of Field Guide to Estate, Employee, &, Business Planning and Field Guide to Financial Planning. He is a graduate of St. Lawrence University with a B.A. in Economics, where he received the Wall Street Journal Award for excellence in that subject. He received his J.D. degree from Columbia University School of Law, holds the degree of LL.M. (Taxation) from Emory University School of Law, and is a member of the New York Bar. For twenty years, Don was with the Aetna Life Insurance & Annuity Company in various advanced underwriting positions. Don is a frequent speaker on the subjects of estate planning, business planning and employee benefits for business and professional organizations.
Natalie B. Choate, Esq., is an estate planning attorney with the firm of Nutter, McClennen, and Fish, LLP. A Regent of the American College of Trust & Estate Counsel, she is the author of two books, Life and Death Planning for Retirement Benefits and The QPRT Manual, and is a frequent lecturer on estate planning topics. She is listed in The Best Lawyers in America.
Stephan R. Leimberg is CEO of LISI, Leimberg Information Services, Inc., a provider of email/internet news and commentary for professionals on recent cases, rulings, and legislation. He is also CEO of Leimberg & LeClair, Inc., an estate and financial planning software company, and President of Leimberg Associates, Inc., a publishing and software company in Bryn Mawr, Pennsylvania . Leimberg is the author of the acclaimed Tools and Techniques series, with titles on estate planning, employee benefits, financial planning, charitable planning, life insurance planning, income tax planning, investment planning, and practice management. Mr. Leimberg is a nationally known speaker and an award-winning author.
Martin A. Silfen, Esq., is an attorney and author with twenty-five years of practice in the areas of retirement planning and estate planning. Mr. Silfen was senior partner in the law firm of Silfen, Segal, Fryer & Shuster, P.C. in Atlanta . He is currently Senior Vice President of Brown Brothers Harriman Trust Company, New York, New York . Mr. Silfen is a nationally recognized expert in retirement tax planning, having authored The Retirement Plan Distribution Advisor and served as Retirement Planning columnist for Personal Financial Planning. He has also authored several articles for Estate Planning.
Richard H. Cline, J.D. is the Senior Tax Editor for the Professional Publishing Division at the National Underwriter Company. He is responsible for both the print and online versions of Tax Facts as well as developing new tax products for our customers.
Richard joined the company in 2013 but has over twenty-five years of tax editing and publishing experience. Prior to joining our team, Richard worked for Lexis-Nexis, CCH, Inc. and PricewaterhouseCoopers.
He has a B.S. degree from Franklin and Marshall College in Lancaster, Pennsylvania and earned his law degree from Tulane University in New Orleans, Louisiana.
Diana B. Reitz, CPCU, AAI, is the editorial director of the Professional Publishing Division of The National Underwriter Company. As such she is responsible for the overall integrity of all division publications. She previously was the Director of the Property & Casualty Publishing Department of the Professional Publishing Division.
Ms. Reitz has been with The National Underwriter Company since 1998, when she was named editor of the Risk Financing and Self-Insurance manuals and associate editor of the FC&S Bulletins®. She also is coauthor of the National Underwriter publication, Workers Compensation Coverage Guide, and has edited and contributed to numerous other books and publications, including The Tools & Techniques of Risk Management and Insurance, Claims magazine, and National Underwriter Property & Casualty newsweekly.
Prior to joining The National Underwriter she was with a regional insurance broker, concentrating on commercial insurance. She is a graduate of the University of Maryland and St. Francis College .
Connie L. Jump, Supervisor, Electronic Publication Production
Emily Brunner, Editorial Assistant
Patti O'Leary, Editorial Assistant
Kelly Maheu, J.D., Director, Electronic Product Development