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Martin Shenkman, JD, CPA/PFS, AEP

Home /Martin Shenkman, JD, CPA/PFS, AEP
September/October 2022

The CPA’s Role In Protecting Aging or Incapacitated Individuals

By  Martin Shenkman, JD, CPA/PFS, AEP

November 2022 0

The U.S. population is aging, and CPAs should consider this fact in determining which services they can offer and how they will adapt their practices…

Featured

Gift Tax Returns on Extension

What to Consider Before Filing

By  Martin Shenkman, JD, CPA/PFS, AEP

August 2022 0

Gift tax returns that have been extended can provide a breather for tax preparers. That time should be used to plan the return, obtain relevant…

Featured

Diversity, Equity, and Inclusion in the Accounting Profession

A Few Thoughts

By  Joshua Rosenstock and Martin Shenkman, JD, CPA/PFS, AEP

October 2021 0

Joshua Rosenstock, and Martin M. Shenkman, JD, CPA, PFS, AEP The accounting profession must be understanding and sensitive to the changing landscape of diversity, equity,…

Featured

ICYMI | What to Do About Estate Planning Now

Contemplating the Impact of Proposed Legislation

By  Martin Shenkman, JD, CPA/PFS, AEP

July 2021 0

The past year was a wild one for estate planning, as high-net-worth individuals raced to complete planning before the end of the year, not knowing…

Featured

What to Do About Estate Planning Now

Contemplating the Impact of Proposed Legislation

By  Martin Shenkman, JD, CPA/PFS, AEP

June 2021 0

The past year was a wild one for estate planning, as high-net-worth individuals raced to complete planning before the end of the year, not knowing…

Featured

Planning for 2020 by Looking Back to 2012

By  Martin Shenkman, JD, CPA/PFS, AEP

December 2020 0

The year 2012 was monumental for estate and retirement planning. Individuals flooded advisors' offices in the latter part of the year to make gifts to…

Featured

Estate Tax Advice Today

The Impact of Coronavirus, the CARES Act, Low Interest Rates, and Market Declines

By  Martin Shenkman, JD, CPA/PFS, AEP and Jonathan G. Blattmachr, JD

June 2020 0

In Brief The COVID-19 pandemic has put the economy in a precarious state, but certain effects of the downturn, such as historically low interest rates…

Feature Articles

ICYMI | Estate Planning after the Tax Cuts and Jobs Act

By  Martin Shenkman, JD, CPA/PFS, AEP and Lamarr Butler-Parker, CFP

December 2019 0

Many articles have been written about how the changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) will affect estate planning. These…

Featured

Changing Domicile for Tax Benefits and Asset Protection

The TCJA and Recent Court Decision Change the Calculus

By  Martin Shenkman, JD, CPA/PFS, AEP, Lance E. Rothenberg, JD, LLM and Joy Matak, JD, LLM

October 2019 0

WCPAs talk to individuals about moving out of high-tax states such as New York, the focus of the conversation has typically centered on how to…

Featured

Tax, Estate Planning, and Asset Protection Considerations

By  Jonathan I. Shenkman and Martin Shenkman, JD, CPA/PFS, AEP

August 2019 0

Every CPA understands that “asset allocation” is the determination of which asset classes (e.g., tax-exempt bonds, large cap stocks, international stocks) are included in a…

Featured

Reviewing Contracts with Customers

How CPAs Can Advise Business Owners

By  Alan Gassman, JD, LLM and Martin Shenkman, JD, CPA/PFS, AEP

June 2019 0

CPAs do not review contracts or practice law, but if they fail to pose common sense legal questions to their business clients, those clients may…

Featured

ICYMI | Post-TCJA Qualified Personal Residence Trust Planning

By  Martin Shenkman, JD, CPA/PFS, AEP

May 2019 0

In Brief The sweeping changes of the Tax Cuts and Jobs Act (TCJA) have prompted reconsideration of many financial plans. The realm of estate planning…

Featured

Estate and Related Planning for Real Estate Developers under the TCJA

By  Steven M. Cohen, CPA and Martin Shenkman, JD, CPA/PFS, AEP

February 2019 0

Real estate developers and investors need to address estate planning. This need is likely not urgent, as it is unlikely that a Democratic House and…

Featured

Estate Planning after the Tax Cuts and Jobs Act

Opening the Dialogue

By  Martin Shenkman, JD, CPA/PFS, AEP and Lamarr Butler-Parker, CFP

November 2018 0

Many articles have been written about how the changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) will affect estate planning. These…

Featured

ICYMI | How the Tax Cuts and Jobs Act Might Change Estate Planning

By  Martin Shenkman, JD, CPA/PFS, AEP

November 2018 0

The Tax Cut and Jobs Act (TCJA) was signed into law by President Trump on December 22, 2017 and is the most comprehensive tax law…

Feature Articles

ICYMI | Advising Individuals with Chronic Illnesses

Practical Planning and Practice Development for CPAs

By  Martin Shenkman, JD, CPA/PFS, AEP

June 2018 0

In Brief Chronic illness is more prevalent than many believe. Cognitive decline can occur suddenly as a result of an accident, or subtly over time;…

Featured

Post-TCJA Qualified Personal Residence Trust Planning

By  Martin Shenkman, JD, CPA/PFS, AEP

May 2018 0

In Brief The sweeping changes of the Tax Cuts and Jobs Act (TCJA) have prompted reconsideration of many financial plans. The realm of estate planning…

Featured

ICYMI | New Jersey Estate Tax Repeal

By  Martin Shenkman, JD, CPA/PFS, AEP

February 2018 0

The New Jersey estate tax exemption for 2016 stood at $675,000, and it increased to $2 million in 2017. Both exemption amounts are well below…

Featured

How the Tax Cuts and Jobs Act Might Change Estate Planning

By  Martin Shenkman, JD, CPA/PFS, AEP

January 2018 0

The Tax Cut and Jobs Act (TCJA) was signed into law by President Trump on December 22, 2017 and is the most comprehensive tax law…

Featured

Charitable Giving Update

By  Martin Shenkman, JD, CPA/PFS, AEP

January 2018 0

Taxpayers and their advisors alike are focused on the potentially massive tax changes being discussed in Congress. As of this writing, it is uncertain what…

Featured

6 Proactive Steps CPAs Should Take to Help Individuals Plan

By  Martin Shenkman, JD, CPA/PFS, AEP

November 2017 0

Too often, valuable planning steps fall between the tasks a high-net-worth individual's various advisors believe to be within their purview. Should the step be addressed…

Featured

Annual Review Meetings

How to Get Individuals to Act

By  Martin Shenkman, JD, CPA/PFS, AEP and Greg Plechner, CFP, ChFC

September 2017 0

Annual reviews are crucial to all estate and financial plans; it is important for individuals to keep their trusted advisors abreast of any life event…

Featured

Advising Individuals with Chronic Illnesses

Practical Planning and Practice Development for CPAs

By  Martin Shenkman, JD, CPA/PFS, AEP

May 2017 0

In Brief Chronic illness is more prevalent than many believe. Cognitive decline can occur suddenly as a result of an accident, or subtly over time;…

Columns

ERP | N.J. Estate Tax Repeal

Will it Last and Who Will Benefit?

By  Martin Shenkman, JD, CPA/PFS, AEP

January 2017 0

The New Jersey estate tax exemption for 2016 stood at $675,000, and it increased to $2 million in 2017. Both exemption amounts are well below…

Columns

ERP | Valuation Discounts under IRC Section 2704

Take Action on the Proposed Regulations Now

By  Martin Shenkman, JD, CPA/PFS, AEP

October 2016 0

There has been a deluge of articles analyzing the proposed Treasury Regulations under Internal Revenue Code (IRC) section 2704, which, if finalized in anything like…

Columns

ERP | Tax Court Decision Affirms Beneficial Split-Dollar Transactions

By  Martin Shenkman, JD, CPA/PFS, AEP and Richard L. Harris, CLU, AEP, TEP

August 2016 0

Transactions in which an older person advances money to a trust to pay premiums for a life insurance policy on a child or children using…

Columns

Little Estate Planning Tips That Add Up

By  Martin Shenkman, JD, CPA/PFS, AEP

July 2016 0

Often, some of the most valuable estate planning results are achieved not by using the big-picture items like bypass trusts, discounts, or note sales, but…

Columns

Financial Planning Must Drive Estate Planning Decisions, and CPAs Must Lead the Way

By  Martin Shenkman, JD, CPA/PFS, AEP

April 2016 0

Estate planning continues to evolve in ways that enhance the importance of the CPA's role relative to other advisors and to what it has been…

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Our Latest Content

  • Technostress and the Accounting Profession February 2023
  • Diversifying the Audit Profession February 2023
  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023












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