NPEPC Annual Meeting

Norfolk & Plymouth Estate and Business Planning Council's

8:30 am to 9:00 am: Registration & Networking

9:00 am to 9:30 am: Full Breakfast

9:30 am to 9:45 am: Annual Meeting & Installation of Officers

9:45 am to 11:00 am: Guest Speaker

Please welcome our Guest Speaker:

Jeremiah W. Doyle, IV

Senior Wealth Strategist, BNY Mellon

Jere Doyle is an estate planning strategist for BNY Mellon Wealth Management and a senior vice president of BNY Mellon. He has been with the firm since 1981. Jere provides wealthy individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner.

Jere is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court. He formerly served as a member of the Massachusetts Joint Bar Committee on Judicial Appointments. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts and a contributing author of Drafting Irrevocable Trusts in Massachusetts, all published by Massachusetts Continuing Legal Education. Jere is also a reviewing editor of the 1041 Deskbook published by Practitioner's Publishing Company. Jere is a lecturer in law in the Graduate Tax Program at Boston University School of Law.

Jere received a LL.M. in banking law from Boston University Law School, a LL.M in taxation from Boston University Law School, a juris doctor from Hamline University Law School and a bachelor's degree from Providence College. He is a member of the American Bar Association, Massachusetts Bar Association, Boston Estate Planning Council and the Essex County Bar Association. He served as president of the Boston Estate Planning Council and currently serves as a member of its Executive Committee and was a 20-year member of the Executive Committee of the Essex County Bar Association. He was named as the 2009 Estate Planner of the Year by the Boston Estate Planning Council. Jere has spoken at numerous professional education programs throughout the country on various topics, been quoted in numerous business publications and has appeared on CNBC, MSNBC and CNN.

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This presentation will examine the estate plans Jacqueline Kennedy Onassis, Linda Louise McCartney, Jerome John Garcia and Leona Helmsley and some of the estate planning techniques used by each of them.  Specifically, the presentation will discuss the following:

Jacqueline Kennedy Onassis

• How a charitable lead annuity trust can pass wealth to individual beneficiaries at a reduced Federal estate tax cost
• The importance of planning for real estate held in multiple states
• Protecting personal papers
• The importance of the estate tax closing letter

Linda Louise McCartney

• The use of a qualified domestic trust (QDOT) to qualify for a modified version of the Federal estate tax marital deduction 
  

Jerome John Garcia

• Resolving disputes over tangible personal property
• The complication of children by multiple relationships
• The resolution of disputes over divorce agreements as part of the administration of an estate
• The importance of estate planning for the disposition of a business interest

• The use of a charitable remainder trust 
• Qualification as a charitable remainder trust
• Valuation of charitable remainder trust
•  Allocation of the generation skipping transfer tax exemption to skip persons and charitable remainder trusts
• Providing for pets as part of an estate plan
• Incorporating burial provisions in the estate plan
• Use of disclaimers to increase the Federal estate tax charitable deduction