Recent Selected Publications:

  • “Powerful Domestic Trust Strategies for International and Cross-Border Families” May 2018 TaxStringer
  • “Does Estate Tax Repeal Really Matter?” December 2017 Trusts & Estates magazine
  • “Are Incentive Trusts Gaining Popularity?” October 2017 Trusts & Estates magazine
  • “A Trust for Every Asset” August 2017 Trusts & Estates magazine
  • “The Trust Spendthrift Provision – Does it Really Protect?” December 2016 Trusts & Estates magazine
  • “Be Aware of the Uniform Voidable Transactions Act” October 2016 Trusts & Estates magazine
  • “A Bellwether of Modern Trust Concepts: A Historical Review of South Dakota’s Powerful Trust Laws” October 2016 South Dakota Law Review – University of South Dakota
  • “The Private Family Trust Company and Powerful Alternatives” February 2016 Trusts & Estates magazine
  • “Powerful Private Placement Life Insurance Strategies with Trusts” April 2016 Trusts & Estates magazine
  • Family Office Exchange (FOX) 2016: Fall Forum Resource Center White Paper – “Excellent Opportunity: The Modern Dynasty Trust/Family Bank”
  • Family Office Exchange (FOX) 2016: Fall Forum Resource Center White Paper – “Powerful Private Placement Life Insurance Strategies with Trusts”
  • Family Office Exchange (FOX) 2016: Fall Forum Resource Center White Paper – “Powerful Trust Planning Opportunities in 2016”
  • Family Office Exchange (FOX) 2016: Fall Forum Resource Center White Paper – “The Private Family Trust Company and Powerful Alternatives”
  • “Trusts without Beneficiaries – What is the Purpose?” February 2015 Trusts & Estates magazine
  • “Should you keep a trust quiet (silent) from beneficiaries?” April 2015 Trusts & Estates magazine
  • “Charitable Giving with Non-Charitable Trusts” June 2015 Trusts & Estates magazine
  • “Trust Options for Residential Real Estate” August 2015 Trusts & Estates magazine
  • “Domestic Trust Situs Opportunities for International Families” October 2015 Trusts & Estates magazine
  • “Drafting Modern Trusts” December 2015 Trusts & Estates magazine
  • Family Office Exchange (FOX) 2015: Fall Forum Resource Center White Paper – “Trust Options for Residential Real Estate”
  • Family Office Exchange (FOX) 2015: Fall Forum Resource Center White Paper – “Myths About Trusts and Investment Management: The Glass is Half Full!”
  • Family Office Exchange (FOX) 2015: Fall Forum Resource Center White Paper – “Should You Keep a Trust Quiet (Silent) From Beneficiaires?”
  • “What’s Trending in the Estate Planning World” August 2014 Trusts & Estates magazine
  • “Defend Against  Attacks on DAPTs” October 2014 Trusts & Estates magazine
  •  “Myths About Trusts & Investment Management: The Glass is Half Full!” December 2014 Trusts & Estates magazine
  • Family Office Exchange (FOX) 2014: Fall Forum Resource Center White Paper – “Powerful Trust Opportunities in 2014”
  • Family Office Exchange (FOX) 2014: Fall Forum Resource Center White Paper – “Options to Reduce Family Liability without Losing Flexibility and Control”
  • Family Office Exchange (FOX) 2014: Fall Forum Resource Center White Paper – “Structuring the Family Bank Dynasty Trust”
  • Family Office Exchange (FOX) 2014: Fall Forum Resource Center White Paper – “South Dakota Dynasty Trusts Funded with Direct Private Equity Investments”
  • Family Office Exchange (FOX) 2013: Fall Forum Resource Center White Paper – “The Answer to Family Office Regulatory Reform- The Private Family Trust Company”
  • Family Office Exchange (FOX) 2013: Fall Forum Resource Center White Paper –”Powerful Trust Planning Opportunities in 2013″
  • Family Office Exchange (FOX) 2013: Fall Forum Resource Center White Paper – “South Dakota Directed Trusts, Trust Protectors, And Special Purpose Entities”
  • Family Office Exchange (FOX) 2013: Fall Forum Resource Center White Paper – “The South Dakota Asset Protection Advantage: Self-Settled Trusts, Discretionary Trust Provisions, LLC/LP Statutes and Privacy”
  • “Trust Planning in 2012 and Beyond” May 2012 Trusts & Estates magazine
  • Family Office Exchange (FOX) 2012: Fall Forum Resource Center White Paper – “Modernizing an Existing Irrevocable Trust: Reformation/Modification and Decanting”
  • Family Office Exchange (FOX) 2012: Fall Forum Resource Center White Paper –”Powerful Trust Planning Opportunities in 2012
  • Family Office Exchange (FOX) 2012: Fall Forum Resource Center White Paper – “Structuring the Family Bank Dynasty Trust”
  • Family Office Exchange (FOX) 2012: Fall Forum Resource Center White Paper – “The Directed Trust Structure and Private Family Trust Company (PFTC) – Options to Reduce Family Liability without Losing Flexibility and Control”
  • Family Office Exchange (FOX) 2012: Fall Forum Resource Center White Paper – “The Answer to Family Office Regulatory Reform – The Private Family Trust Company”
  • “State Premium Tax Planning” June 2011 Trusts & Estates magazine
  • Family Office Exchange (FOX) 2011: Fall Forum Resource Center White Paper – “Excellent Opportunity in 2011: The Modern South Dakota Dynasty Trust”
  • Family Office Exchange (FOX) 2011: Fall Forum Resource Center White Paper – “Powerful Trust Planning Opportunities in 2011”
  • Family Office Exchange (FOX) 2011: Fall Forum Resource Center White Paper – “Private Trust Company 101”
  • Family Office Exchange (FOX) 2009: Fall Forum Resource Center White Paper – “Directed Trusts, Trust Protectors & Special Purpose Entities”
  • Family Office Exchange (FOX) 2009: Fall Forum Resource Center White Paper – “Large Domestic Insurance Premiums: Do Not Forget to Plan for the State Premium Tax”
  • Family Office Exchange (FOX) 2009: Fall Forum Resource Center White Paper – “Modernizing an Existing Irrevocable Trust: Reformation, Modification and Decanting”
  • Family Office Exchange (FOX) 2009: Fall Forum Resource Center White Paper – “Trust Administration of the Ultra Wealth: The Private Trust Company and Other Key Alternatives”
  • Family Office Exchange (FOX) 2009: Fall Forum Resource Center White Paper – “The Modern Dynasty Trust: Flexibility and Control”
  • “Delegated Vs. Directed Trusts” July 2006 Trusts & Estates Magazine
  • “Estate Planning and the State Premium Tax” February 2005
  • “The PPLI Solution (Chapter 6: “Trust Administration: The Domestic Advantage”)”  February 2005 Bloomberg Press
  • “What Does the 2001 Tax Relief Act and Estate Tax Phase-Out Mean for the States?  It Is Not a Rosy Picture – the Impact Is Already Dramatic!” March 2004 Nebraska Lawyer
  • Footnoted: “Dynasty Trusts and the Rule Against Perpetuities” 116 Harvard Law Review 2588 (2003)
  • “How To Play the Current Downturn – And Plan for a Decade of Evolving Estate Tax Rules” January 2002 Trusts & Estates Magazine
  • “Freezers – our Future Coffins” August 2002 Trusts & Estates Magazine
  • “Death Tax Uncertainty Makes Flexible and Family Value Estate Planning More Important Than Ever” January 2001 Trust & Estates Magazine
  • “Multi-Disciplinary Practices Important due to Economic, Tax Uncertainty” August 2001 Trusts & Estates Magazine
  • “Non-Disclosure Agreements – Help or Hindrance to a Client’s Planning” August 2001 Trusts & Estates Magazine
  • “Population Trends, New Wealth Creation and HR 10 are Keys to the Future” January 2000 Trust & Estates Magazine
  • “South Dakota Dynasty Trust” June 2000 Millionaire
  • “Smart Start – Establishing A Dynasty Trust in South Dakota” November 2000 Departures Magazine
  • “Modern Trusts Are Being Created With More Flexibility Resulting in Assets Remaining in Trusts for Longer Periods of Time” January 1999 Trusts & Estates Magazine
  • “Delegating Responsibility:  Trustees Explore The Once Taboo”  March 1999 Trusts & Estates Magazine
  • “A Generation Skipping Trust:  Unlimited Duration? Why Not?  June 1999 Trust & Estates Magazine
  • “Changing the Situs of a Trust:  Shopping for Income Tax Savings” September 1999 Trust & Estates Magazine
  • “The Modern Dynasty Trust:  Flexibility is more important than ever”  January 1998 Trusts & Estates Magazine
  • “Sale to a “Defective” Trust Application as a Life Insurance Technique”  April 1998 Trusts & Estate Magazine
  • “Who benefits from the Suspension of Sec 4980A’s Excise Tax?”  April 1997 Trusts & Estates Magazine
  • “Trust Forum Shopping:  The Next Generation”  August 1997 Trust & Estates Magazine
  • “When to Consider a Corporate Trustee”  Part I  November 1995 AICPA Planner
  • “When to Consider a Corporate Trustee”  Part II   December/January 1996, AICPA Planner
  • “Dynasty Trusts:  What the Future Holds for Today’s Technique”  April 1996 Trusts & Estates Magazine
  • “Dynasty Trust Planning and Your Artwork”  May 1996 Christie’s Auction News
  • “Trust Planning:  Experts Critical Analysis of the Dynasty Trust, A Unique Planning Device to Preserve and Create Wealth” June 1996
  •   Insights and Strategies CCH
  • “Dynasty Trust”  September 1996 The CPA Journal

Tapes and Published Outlines Available:

  • 2016 42nd Annual Notre Dame Tax & Estate Planning Conference – “Comparing Different Trust Administration Structures”
  • 2016 Purposeful Planning Institute and Trusts & Estates Webinar – “Income and Estate Planning with Private Placement Life Insurance (PPLI) and Private Placement Annuities (PPA)”
  • 2015 Million Dollar Round Table (New Orleans, LA) – “Unique & Creative Uses of Modern Trusts Involving Investments and Insurance”
  • 2010 Family Office Exchange (FOX) Webinar – “The 21st Century Family Bank Dynasty Trust: What, Why, When, Where, How, Who?”
  • 2009 Family Office Metrics Webinar –  “The 21st Century Private Family Trust Company”
  • 2009 Institute for Private Investors (IPI) – “2010: Uncertainty Means Opportunity for Modern Trust Planning”
  • 2008 AICPA Tax Strategies for the High-Income Individual- May 9, 2008 – “Selection of Domestic Trust Jurisdictions: Does It Make A Difference?”
  • 2007 AALU National Webinar – “Creative Uses of Life Insurance in Trust Planning”
  • 2006 Society of Financial Services Professionals (SFSP) – “Advanced & Creative Estate Planning (with a Modern Corporate Trustee) in an Uncertain Tax and Economic Environment”
  • 2006 Million Dollar Round Table – “Creative Uses of Life Insurance in Trust Planning” San Diego
  • 2005 International Forum – “Advanced Planning with a Modern Corporate Trustee”
  • 2004 Society of Financial Services Professionals (SFSP) – “Park Avenue Meets Main Street: Family Office Techniques for the Millionaire Next Door” DVD
  • 2000 Sky – TV Net Worth (Dynasty Trusts)
  • 2000 Salomon Smith Barney National Sales and Marketing Focus (Dynasty Trusts)
  • 1999 National AICPA Technical PFS Conference – Las Vegas, Nevada (Dynasty Trusts)
  • 1998 American Bar Association Advanced Drafting Meeting – Dallas, Texas (Dynasty Trusts)
  • 1998 Texas Bar Association Advanced Drafting Meeting – Dallas, Texas (Dynasty Trusts)
  • 1997 Million Dollar Roundtable – Atlanta, Georgia (Dynasty Trusts)