Authored Articles & Co-Authored Book Titles by Fred J. Forman
Fred has authored and been published in many articles on a variety of topics related to estate planning, business law, sophisticated asset protection and elder law. For example, Fred has published a multitude of articles for the National Business Institute, a nationally recognized publisher of reference material for the legal community. Some of his published articles have included:
Some of his published articles have included:
Some of his published articles have included:
“Estate Planning Basics- Conducting the initial client interview”;
“Estate Planning Basics- Information to Gather at the Initial Interview”;
“Estate Planning Basics- Explaining to the Client what is involved in Estate Planning”;
“Estate Planning Basics- What Does the Client Actually Need (Will Versus Trust)”;
“Revocable Living Trust Planning vs. Will-Based Estate Plan”;
“Funding the Revocable Trust”;
“Basic Medicaid Planning”;
“Long-Term Care Options and Planning in a Nutshell”;
“Advance Medical Directives”;
“Powers of Attorney”:
“DNR Orders and Organ Donation Considerations”:
“Key Estate Transfer Laws”;
“Basic Taxes You Need to Be Aware of”;
“Tax Considerations of Drafting Living or Testamentary Trusts”;
“Advanced Tax Planning with Trusts”;
“Marital Deduction Planning”;
“Marital Deduction Trusts”;
“Credit Shelter Trusts”:
“Qualified Terminable Interest Trusts (QTIPs)”;
“Generation-Skipping Transfer Taxes”;
“Ethical Issues in Estate Planning”;
“Top Level Estate Planning”;
“What’s Left in Sophisticated Estate Planning, Lifetime Freeze Transactions”;
“What’s New and what’s Left in Sophisticated Estate Planning- Lifetime Gifts”;
“Lifetime Freeze Transactions in Estate Planning”;
“Transfer Tax Motives; Freezes and Chapter 14 Rules”;
“The Use of Family Limited Partnerships and Limited Liability Companies in Estate Planning”;
“Qualified Personal Residence Trusts”;
“Qualified Terminable Interest Property Trusts (QTIPS) in Detail”;
“Grantor Retained Annuity Trusts”;
“Sales to Defective Grantor Trusts”;
“Intentionally Defective Irrevocable Trusts (IDIT’s) in Estate Planning and a Comparison of IDIT’s to Grantor Retained Annuity Trusts (GRAT’s)”;
“Charitable Trusts (CRAT’s, CRUT’s, NIMCRUT’s, CLT’s)”;
“Education Trusts for Children and Grandchildren”;
“Revocable Living Trusts- Common Mistakes to Avoid”;
“Living Trust Tactics”;
“Special Needs Trusts”;
“Trust Protectors”;
“Generation Skipping Trusts”;
“Generation Skipping Tax Planning with Trusts”;
“Qualified Domestic Trusts (QDOT’s) for non-U.S. citizens”;
“What is a Grantor Trust”;
“How Are Grantor Trusts Treated for Income Tax Purposes”;
“How to Obtain Grantor Trust Status”;
“Advantages of Grantor Trusts”;
“Disadvantages of Grantor Trusts in New Hampshire”;
“Using Grantor Trusts in Medicaid Planning”;
“Using Grantor Trust in Estate Planning”;
“Education Trusts for Children and Grandchildren”;
“Estate Planning When a Spouse is Confronting Health Issues”;
“Self-settled Domestic Asset Protection Trusts”;
“Asset Protection for seniors - Irrevocable Trusts - Medicaid Issues, Life Estate Deed and Annuities”;
“Protecting Assets While Qualifying for Medicaid – Trust-Based Medicaid Planning in Detail”
“Protecting Assets While Qualifying for Medicaid – Using Income-Only Trusts”;
“Annuity Transfer Rules and Tactics: Annuity Strategies in Medicaid Planning”;
“Ethical Considerations When Representing the Elderly Client”;
“Legal Ethics in Medicaid Planning”;
“Insurance to Fund All or Part of Long Term Care Costs”;
“Medicaid Trust Planning”;
“Use of Grantor Trusts in Medicaid Planning”;
“Medicaid Qualifying Asset Transfers: Which Techniques Work”;
“Medicaid Planning- Transfer of Principal Residence”;
“Medicaid Planning- Life Estates”;
“Medicaid Planning- Life Care Contracts”;
“Medicaid Planning- Purchase of a Single Pay Immediate Annuity (SPIA)’;
“Medicaid Planning- Trust Based Medicaid Planning in Detail”;
“Applying for Medicaid – The Four Eligibility Requirements”:
“Current Medicaid Planning and Rules”;
"Parties to a Trust";
"Types of Trusts and Their Uses";
"Medicaid and Other Benefit Requirements That Trusts Need to Meet";
"VA Benefits (Aid and Attendance)";
"Medicaid Estate Recovery";
"Income-Only Trusts (IOLTs): When and How to Use Them";
“Mental Capacity in Elder Law”;
“Estate Planning for Shareholders of Closely Held Corporations”;
“Entity Choices in Estate Planning”;
“The Use of Family Limited Partnerships in Estate Planning”;
“Structuring the LLC with Future Generations in Mind”;
“Comparison of Limited Liability Companies to Family Limited Partnerships”;
“Using Family Limited Partnerships and Limited Liability Companies to Achieve Estate Tax Freezes and Discounts”;
“Entity Choices in Asset Protection Planning”;
“Using Estate Planning for Liability Protection Planning”;
“Asset Protection With LLCs”;
“Basic Use of LLCs in Estate Planning”;
“Overview of Potential Business Entities”;
“LLCs vs Other Entities (Including Conversions)”;
“Comparison of Business Entities”;
“Types of Business Entities and Their Tax Treatments”;
“Legal and Tax Treatment of Various Types of Business Entities in Maine”;
“LLC As an S Corp. – Potential Changes to Legal (Estate Plan) Documents”;
“Multiple Entities to Limited Liability/Series LLC”;
“Business Creation Formalities”;
“Sample Business Operating Agreement and Analysis”;
“Factors Which My Lad a Court to Deny the Separate Legal Existence of a Corporation”;
“Factors Which My Lad a Court to Deny the Separate Legal Existence of an LLC”;
“Veil Piercing with LLCs and Corporations”;
“Charging Orders for LLC’s”;
“The Danger of Single Member LLCs”;
“LLC Veil Piercing: Mistakes Made in Everyday Practice That Expose Personal Liability’:
“Overview of Corporate Buy-Sell Agreements”;
“Issuance and Transfer of Membership Interests in an LLC”;
“Buy-Sell Provisions in LLC Operating Agreements”;
“Dividing, Issuing and Transferring Members Interests”;
“Non-Competition Clause/Greener Pastures Clause in LLC Operating Agreements’;
“Transferring a Business”;
“Trusts for S-Corporation Stock”;
“History and Types of Limited Liability Companies and the Limited Liability Company as a Legal Entity”;
“Overview of the Law Governing Partnerships and Limited Liability Companies”;
“The Statute Governing Limited Liability Companies”;
“Why Limited Liability Companies?”;
“Is an LLC the Correct Entity (legal, tax, investor, and other considerations)”;
“Comparing Business Entities”;
“Comparison of Characteristics of Business Entities”;
“Selecting the Best Business Structure – LLCs, S-Corps, C-Corps and More”:
“Advantageous Uses of LLC’s”;
“Using an LLC to hold Real Property”;
“LLC Charging Order Planning”;
“Protecting the Business Name (state, federal and online)”;
“Drafting the Operating Agreement in Light of the State Statute (Rights, Duties, Management, Dissociation and Transfer)”;
“Business Buy-Sell Provisions”;
“Membership Restrictions and Transfer Agreements/Succession Planning”;
“Business Dissolution and Liquidation”;
“Ethical Traps in the LLC”;
“Maintaining Ethics in Business Law”;
“Avoiding Conflicts of Interest in Business Law”;
“The Role of the Attorney as Advisor in LLC Formation”;
“Business Law Competence (Areas of Law That the Attorney Should Have Knowledge In)”;
“Transferring Assets Into and Out of Entities/Transfer Tax and Avoidance Strategies”;
“Structuring and Funding the Family Limited Partnership/Family Limited Liability Company”;
“Family Limited Partnership/Family Limited Liability Company Planning with Albright, in Mind”;
“Effect of a Limited Liability Company Charging Order”;
“Maine Limited Liability Companies: Choose, Draft & Maintain”;
“Ethical and Liability Issues in Advanced Asset Protection Strategies: Protecting Yourself from Fraudulent Transfers”;
“Ethical Considerations in Using Limited Liability Companies”; and
“Family Limited Partnerships - Ethical Considerations”.
“Estate Planning Basics- Information to Gather at the Initial Interview”;
“Estate Planning Basics- Explaining to the Client what is involved in Estate Planning”;
“Estate Planning Basics- What Does the Client Actually Need (Will Versus Trust)”;
“Revocable Living Trust Planning vs. Will-Based Estate Plan”;
“Funding the Revocable Trust”;
“Basic Medicaid Planning”;
“Long-Term Care Options and Planning in a Nutshell”;
“Advance Medical Directives”;
“Powers of Attorney”:
“DNR Orders and Organ Donation Considerations”:
“Key Estate Transfer Laws”;
“Basic Taxes You Need to Be Aware of”;
“Tax Considerations of Drafting Living or Testamentary Trusts”;
“Advanced Tax Planning with Trusts”;
“Marital Deduction Planning”;
“Marital Deduction Trusts”;
“Credit Shelter Trusts”:
“Qualified Terminable Interest Trusts (QTIPs)”;
“Generation-Skipping Transfer Taxes”;
“Ethical Issues in Estate Planning”;
“Top Level Estate Planning”;
“What’s Left in Sophisticated Estate Planning, Lifetime Freeze Transactions”;
“What’s New and what’s Left in Sophisticated Estate Planning- Lifetime Gifts”;
“Lifetime Freeze Transactions in Estate Planning”;
“Transfer Tax Motives; Freezes and Chapter 14 Rules”;
“The Use of Family Limited Partnerships and Limited Liability Companies in Estate Planning”;
“Qualified Personal Residence Trusts”;
“Qualified Terminable Interest Property Trusts (QTIPS) in Detail”;
“Grantor Retained Annuity Trusts”;
“Sales to Defective Grantor Trusts”;
“Intentionally Defective Irrevocable Trusts (IDIT’s) in Estate Planning and a Comparison of IDIT’s to Grantor Retained Annuity Trusts (GRAT’s)”;
“Charitable Trusts (CRAT’s, CRUT’s, NIMCRUT’s, CLT’s)”;
“Education Trusts for Children and Grandchildren”;
“Revocable Living Trusts- Common Mistakes to Avoid”;
“Living Trust Tactics”;
“Special Needs Trusts”;
“Trust Protectors”;
“Generation Skipping Trusts”;
“Generation Skipping Tax Planning with Trusts”;
“Qualified Domestic Trusts (QDOT’s) for non-U.S. citizens”;
“What is a Grantor Trust”;
“How Are Grantor Trusts Treated for Income Tax Purposes”;
“How to Obtain Grantor Trust Status”;
“Advantages of Grantor Trusts”;
“Disadvantages of Grantor Trusts in New Hampshire”;
“Using Grantor Trusts in Medicaid Planning”;
“Using Grantor Trust in Estate Planning”;
“Education Trusts for Children and Grandchildren”;
“Estate Planning When a Spouse is Confronting Health Issues”;
“Self-settled Domestic Asset Protection Trusts”;
“Asset Protection for seniors - Irrevocable Trusts - Medicaid Issues, Life Estate Deed and Annuities”;
“Protecting Assets While Qualifying for Medicaid – Trust-Based Medicaid Planning in Detail”
“Protecting Assets While Qualifying for Medicaid – Using Income-Only Trusts”;
“Annuity Transfer Rules and Tactics: Annuity Strategies in Medicaid Planning”;
“Ethical Considerations When Representing the Elderly Client”;
“Legal Ethics in Medicaid Planning”;
“Insurance to Fund All or Part of Long Term Care Costs”;
“Medicaid Trust Planning”;
“Use of Grantor Trusts in Medicaid Planning”;
“Medicaid Qualifying Asset Transfers: Which Techniques Work”;
“Medicaid Planning- Transfer of Principal Residence”;
“Medicaid Planning- Life Estates”;
“Medicaid Planning- Life Care Contracts”;
“Medicaid Planning- Purchase of a Single Pay Immediate Annuity (SPIA)’;
“Medicaid Planning- Trust Based Medicaid Planning in Detail”;
“Applying for Medicaid – The Four Eligibility Requirements”:
“Current Medicaid Planning and Rules”;
"Parties to a Trust";
"Types of Trusts and Their Uses";
"Medicaid and Other Benefit Requirements That Trusts Need to Meet";
"VA Benefits (Aid and Attendance)";
"Medicaid Estate Recovery";
"Income-Only Trusts (IOLTs): When and How to Use Them";
“Mental Capacity in Elder Law”;
“Estate Planning for Shareholders of Closely Held Corporations”;
“Entity Choices in Estate Planning”;
“The Use of Family Limited Partnerships in Estate Planning”;
“Structuring the LLC with Future Generations in Mind”;
“Comparison of Limited Liability Companies to Family Limited Partnerships”;
“Using Family Limited Partnerships and Limited Liability Companies to Achieve Estate Tax Freezes and Discounts”;
“Entity Choices in Asset Protection Planning”;
“Using Estate Planning for Liability Protection Planning”;
“Asset Protection With LLCs”;
“Basic Use of LLCs in Estate Planning”;
“Overview of Potential Business Entities”;
“LLCs vs Other Entities (Including Conversions)”;
“Comparison of Business Entities”;
“Types of Business Entities and Their Tax Treatments”;
“Legal and Tax Treatment of Various Types of Business Entities in Maine”;
“LLC As an S Corp. – Potential Changes to Legal (Estate Plan) Documents”;
“Multiple Entities to Limited Liability/Series LLC”;
“Business Creation Formalities”;
“Sample Business Operating Agreement and Analysis”;
“Factors Which My Lad a Court to Deny the Separate Legal Existence of a Corporation”;
“Factors Which My Lad a Court to Deny the Separate Legal Existence of an LLC”;
“Veil Piercing with LLCs and Corporations”;
“Charging Orders for LLC’s”;
“The Danger of Single Member LLCs”;
“LLC Veil Piercing: Mistakes Made in Everyday Practice That Expose Personal Liability’:
“Overview of Corporate Buy-Sell Agreements”;
“Issuance and Transfer of Membership Interests in an LLC”;
“Buy-Sell Provisions in LLC Operating Agreements”;
“Dividing, Issuing and Transferring Members Interests”;
“Non-Competition Clause/Greener Pastures Clause in LLC Operating Agreements’;
“Transferring a Business”;
“Trusts for S-Corporation Stock”;
“History and Types of Limited Liability Companies and the Limited Liability Company as a Legal Entity”;
“Overview of the Law Governing Partnerships and Limited Liability Companies”;
“The Statute Governing Limited Liability Companies”;
“Why Limited Liability Companies?”;
“Is an LLC the Correct Entity (legal, tax, investor, and other considerations)”;
“Comparing Business Entities”;
“Comparison of Characteristics of Business Entities”;
“Selecting the Best Business Structure – LLCs, S-Corps, C-Corps and More”:
“Advantageous Uses of LLC’s”;
“Using an LLC to hold Real Property”;
“LLC Charging Order Planning”;
“Protecting the Business Name (state, federal and online)”;
“Drafting the Operating Agreement in Light of the State Statute (Rights, Duties, Management, Dissociation and Transfer)”;
“Business Buy-Sell Provisions”;
“Membership Restrictions and Transfer Agreements/Succession Planning”;
“Business Dissolution and Liquidation”;
“Ethical Traps in the LLC”;
“Maintaining Ethics in Business Law”;
“Avoiding Conflicts of Interest in Business Law”;
“The Role of the Attorney as Advisor in LLC Formation”;
“Business Law Competence (Areas of Law That the Attorney Should Have Knowledge In)”;
“Transferring Assets Into and Out of Entities/Transfer Tax and Avoidance Strategies”;
“Structuring and Funding the Family Limited Partnership/Family Limited Liability Company”;
“Family Limited Partnership/Family Limited Liability Company Planning with Albright, in Mind”;
“Effect of a Limited Liability Company Charging Order”;
“Maine Limited Liability Companies: Choose, Draft & Maintain”;
“Ethical and Liability Issues in Advanced Asset Protection Strategies: Protecting Yourself from Fraudulent Transfers”;
“Ethical Considerations in Using Limited Liability Companies”; and
“Family Limited Partnerships - Ethical Considerations”.
Fred has co-authored and been published in a multitude of nationally recognized books used as reference materials for attorneys. Some of these books include the following:
Some of these books include:
Some of these books include:
“Estate Planning Basics”;
“Drafting Effective Wills and Trusts”;
“Step-by-Step Guide to Drafting Wills and Trusts”;
“Estate Planning: Top 8 Tools to Know”;
“Estate Planning From A to Z”;
“Estate Planning: Top 9 Tools to Know”;
“Trusts 101”;
“Revocable Living Trusts From Start to Finish”;
“Estate Planning Oddities and Challenges”;
“Sophisticated Estate Planning Techniques”;
“Advanced Estate Planning Techniques”;
“Advanced Trust Drafting Strategies”;
“Top Estate Planning Techniques”;
“Successful Wealth Transfer Techniques”;
“Accountants’ Guide to Grantor Trusts”:
“Family Limited Partnerships and Limited Liability Companies”;
“Elder Care: Legal and Financial Issues”;
“Medicaid Planning”;
“Medicaid Planning: The Ultimate Guide”;
“Gifting and Tax in Medicaid Planning”;
"Using Trusts in Medicaid and Disability Planning";
“Protecting Assets While Qualifying for Medicaid”;
“Business Law Boot Camp”;
“Business Law: Start to Finish”;
“Is a Limited Liability Company Right for You”;
“Top 10 LLC Mistakes to Avoid in Everyday Business Practices”;
“Maine LLC Workshop: Choose, Draft, Maintain”;
“LLC Operating Agreements”;
“Use of LLCs in Asset Protection and Estate Planning”;
“Advanced Asset Protection Strategies”;
“Demystifying Asset Protection Vehicles”; and
“Protect Your Client’s Assets: Bullet Proofing Techniques”.
“Drafting Effective Wills and Trusts”;
“Step-by-Step Guide to Drafting Wills and Trusts”;
“Estate Planning: Top 8 Tools to Know”;
“Estate Planning From A to Z”;
“Estate Planning: Top 9 Tools to Know”;
“Trusts 101”;
“Revocable Living Trusts From Start to Finish”;
“Estate Planning Oddities and Challenges”;
“Sophisticated Estate Planning Techniques”;
“Advanced Estate Planning Techniques”;
“Advanced Trust Drafting Strategies”;
“Top Estate Planning Techniques”;
“Successful Wealth Transfer Techniques”;
“Accountants’ Guide to Grantor Trusts”:
“Family Limited Partnerships and Limited Liability Companies”;
“Elder Care: Legal and Financial Issues”;
“Medicaid Planning”;
“Medicaid Planning: The Ultimate Guide”;
“Gifting and Tax in Medicaid Planning”;
"Using Trusts in Medicaid and Disability Planning";
“Protecting Assets While Qualifying for Medicaid”;
“Business Law Boot Camp”;
“Business Law: Start to Finish”;
“Is a Limited Liability Company Right for You”;
“Top 10 LLC Mistakes to Avoid in Everyday Business Practices”;
“Maine LLC Workshop: Choose, Draft, Maintain”;
“LLC Operating Agreements”;
“Use of LLCs in Asset Protection and Estate Planning”;
“Advanced Asset Protection Strategies”;
“Demystifying Asset Protection Vehicles”; and
“Protect Your Client’s Assets: Bullet Proofing Techniques”.
