The National Association of Financial and Estate Planning (NAFEP) is a private association created for the purpose of developing the best financial, estate and business planning tools available. Members of NAFEP are professionals and experts in a variety of legal, estate, financial and business disciplines. NAFEP has a unique and prestigious Board of Advisors to guide the Association with: expert advice and consulting in estate planning, business planning, the law, taxation, accounting and finance. In addition, the Board provides close scrutiny of NAFEP products and services, and may work directly with specific clients in certain cases.

NAFEP programs and services specialize in the following areas:

Conveying one's estate to the desired heirs free of probate, with a minimum of problems and a maximum of benifits.
Asset protection measures (protection of personal and business property from lawsuits, judgements, etc).
Long term deferral of capital gains taxes.
Minimizing or eliminating gift and estate taxes
Medicaid planning, to obtain maximum Medicaid benefits during long term health care.
Personal and business financial privacy.
Limited personal liability in business dealings.
Tax strategies for small businesses and the self employed.
Protection of business assets.

NAFEP develops various estate and business programs which are taught to its Associate members, who in turn implement these programs for their clients. NAFEP also provides an on-going consulting service for its members, to help them with specific client questions and problems. The members or Associates themselves may be attorneys, accountants, financial planners, real estate agents, insurance specialists or business experts.

The Associates work with their clients and a knowledgeable attorney to setup and administer a custom program for the client. The goal of the Associate member and the attorney is to help clients achieve both their life, and after life estate and business goals. This will often involve a consulting session where the Associate or the attorney obtains advice and consulting from NAFEP on the best strategies to employ for this specific situation. In the end, the attorney makes the actual recommendations, and provides the necessary legal documents.

As an important measure to help the client get the best program and results, NAFEP provides formal training for its Associates. Initial training is followed by a testing program for advanced Associates. Continuing education keeps Associates abreast of changes in the law, new concepts and strategies, pitfalls to avoid, etc. Those who successfully complete their NAFEP training and testing receive the NAFEP certification, "Certified Estate Advisor" (CEA).

Associates have the full resources of NAFEP to support them and help them develop special strategies and tools for their clients. The final result is a refined and highly beneficial program for the client, all done for an extremely moderate cost. No finer, sounder or more cost effective estate or business planning program is available elsewhere.

THE NAFEP BOARD OF ADVISORS

The Board of Advisors consists of a group specifically formed to represent the fields of discipline and expertise that are needed for the NAFEP specialities. The Board reviews and screens NAFEP products and services. All items are thoroughly researched by the appropriate experts before they are presented to potential clients. In addition, individual members of the Board may be employed to help clients, as needed, on a case by case basis.

The Board Members are:

MIKE JANKO, CEFC, CEA

Mr. Janko is a NAFEP Certified Estate and Financial Consultant (CEFC), and a NAFEP Certified Estate Advisor (CEA). Mr. Janko does research and development of NAFEP programs, products and services, preparatory to their review by the Board of Advisors. He is, also, the Executive Director of The National Association of Financial and Estate Planning.

Mr. Janko has a broad business background, with over 25 years experience in top level business management. He has held positions of President, General Manager, and Director of Marketing, for both small and medium sized firms. Mr. Janko is an author, speaker, estate planner and business consultant. He is expert in business planning and management, and trust setup and management.

R. LA MAR BISHOP, JD, CPA

Mr. Bishop has over 30 years of legal, estate, accounting and financial experience. He has a business degree, with an accounting major, and a Juris Doctorate in Law, both from the University of Utah. He is licensed to practice law before the U.S. Supreme Court, the Seventh and Tenth Circuit Court of Appeals, several U.S. District Courts and state courts, plus the U.S. Tax Court.

Mr. Bishop has academic experience as a Professor of Accounting, Auditing and Business Law at Columbia College, Professor of Accounting at DePaul University, and was the Chicago Director and an instructor for the Person-Wolinski CPA Review Course. Mr. Bishop was Controller and Chief Financial Officer of a large manufacturing company, and Chief Counsel and Controller for one of the world's largest construction and engineering companies.

In Tax Court and Federal Court of Appeals, he was successful in overturning tax law that had been detrimental to taxpayers for 50 years.

Mr. Bishop has been in private practice since 1973. His Salt Lake City, Utah law firm specializes in estate planning, tax litigation, and bankruptcy. He serves as special legal counsel to many NAFEP clients in the development and protection of their estate and/or business plans.

KEVIN R. ANDERSON, CPA, MST

Mr. Andersen is a certified public accountant, licensed in the states of Utah, New York, Oregon and Nevada. He received a Master of Taxation (Phi Kappa Phi) at the University of Nevada, Las Vegas, and a Bachelor of Accountancy at the University of Utah.

Mr. Andersen is the author of the book How To Reduce Your Taxes to Zero, and has written columns for Moneyline, and many other newspapers and financial publications. He has also written articles for professional journals such as The Journal of Estate Taxation and The Tax Advisor. He was a senior tax manager with the international accounting firm of Laventhol & Horwath, where he served in the National Tax Department, in Washington, D.C. Mr. Andersen was on the Laventhol & Horwath Teaching Faculty and was also a Professor of Taxation on the faculty of the Washington College of Law. While with Laventhol & Horwath, Mr. Andersen handled the tax work of many large trusts.

Mr. Andersen has been in private practice since 1989. He is a tax partner with the accounting firm of Andersen, Andersen & Strong, of Salt Lake City, Utah.

JAMES C. CHAPMAN, CPA, CFP

Mr. Chapman has been a CPA for over 20 years and a Certified Financial Planner (CFP) licensee since 1990. He received a Bachelor of Science in accounting from Oklahoma State University in 1969. He is a member of the American Institute of Certified Public Accountants, the Oklahoma Society of Certified Public Accountants and the Institute of Certified Financial Planners. He has been certified by NAFEP as a Certified Estate and Financial Consultant (CEFC) and Certified Estate Advisor (CEA). He holds a Series 6 securities license and licenses for life, health, and accident insurance plus variable annuities.

Mr. Chapman has held positions as: senior auditor for Seidman & Seidman, an international accounting firm, Vice President of a large bank, Chief Financial Officer of a savings and trust company, and controller of an oil and gas service company. He has over twenty years experience in estate planning, trust and estate taxation, and currently serves over 150 trust and estate planning clients. He is an active NAFEP Associate member.

Mr. Chapman is a co-founder of Chapman & Freeland, P.C., Certified Public Accountants in Watonga, Oklahoma. The firm provides estate planning, accounting, auditing, investment counseling, tax preparation and management consulting services to its clientele. Clients include banks, county governments, municipalities, school districts, professionals, construction companies, oil field service companies, and farms and ranches.

YOUR NAFEP ASSOCIATE IS

SHANNON A. RAASCH, CPA

Mr. Raasch has been a Certified Public Accountant for 20 years, and is a graduate of the University of Central Oklahoma. He has served professionally with the Oklahoma State Auditor and Inspector's office, and the Oklahoma Department of Securities. In private practice he manages several hundred tax, accounting, estate and financial planning clients. He holds a Series 7 securities license and is also licensed for life insurance, health insurance, variabie life insurance, fixed and variable annuities. Mr. Raasch is also a real estate broker and Certified Real Estate Property Manager.

SOME NAFEP PRODUCTS AND SERVICES

Premier I Living Trust (entry level trust planning tool)
Premier II Life Estate Trust (provides many of the greatly extended estate planning benefits which NAFEP specializes in)
Premier IV Business Trust (a stand alone, specially advantaged business management entity)
Limited Liability Company
Premier V Insurance Trust (a means of making a substantial and leveraged gift to heirs, free of gift and estate taxes. Provides liquidity to a decedent's estate)
Premier VI Private Annuity (long term deferral of capital gains taxes)
Children's Trust (a gifting trust that escapes gift and estate taxes)
FLP Trust (a direct equal of a Family Limited Partnership (FLP) without the problems and liabilities, used for annual and/or lifetime gifting program to transfer assets to heirs free of gift taxes.)
A Package - Durable Power of Attorney, Medical Power of Attorney, Guardianship Appointment for Minors, Advanced Medical Directive (living will) and Pour Over Will (important secondary instruments in good estate planning)

FURTHER INTEREST?
Click above if you would like your NAFEP Certified Estate Advisor Mr. Shannon A. Raasch, to provide additional information on asset protection or any other estate planning programs.