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 and has also published articles for The New Hampshire Bar Association as part of its continuing legal education.
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)”;
“Essential Will and Trust Drafting- Client Intake and Crafting the Overall Plan”;
“Essential Will and Trust Drafting- Wills vs. Trust”;
“Essential Will and Trust Drafting- Top Trusts to Use”;
“Essential Will and Trust Drafting- Drafting Essential Provisions”;
“Revocable Living Trust Planning vs. Will-Based Estate Plan”;
“Funding the Revocable Trust”;
“Basic Medicaid Planning”;
“Special Needs Trusts and Medicaid Planning- Medicaid Eligibility Criteria”;
“Special Needs Trusts and Medicaid Planning- Medicaid Planning Tools”;
“Special Needs Trusts and Medicaid Planning- Types of Special Needs Trusts”;
“Special Needs Trusts and Medicaid Planning- ABLE Accounts”;
“Elder Law and Medicaid Planning Updates”;
“Long-Term Care Options and Planning in a Nutshell”;
“Advance Medical Directives”;
“Financial 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”;
“Revocable vs. Irrevocable Trust, When to Use”;
“Revocable vs. Irrevocable Trust, Advantages, Disadvantages”;
“Revocable vs. Irrevocable Trust, Tax Implications”;
“Revocable vs. Irrevocable Trust, Medicaid Planning”;
“Revocable vs. Irrevocable Trust, Step Up in Basis”;
“Special Needs Trusts”;
“Adult Guardianships”;
“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”;
“Attorney Technology Competence”;
“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)”;
“Essential Will and Trust Drafting- Client Intake and Crafting the Overall Plan”;
“Essential Will and Trust Drafting- Wills vs. Trust”;
“Essential Will and Trust Drafting- Top Trusts to Use”;
“Essential Will and Trust Drafting- Drafting Essential Provisions”;
“Revocable Living Trust Planning vs. Will-Based Estate Plan”;
“Funding the Revocable Trust”;
“Basic Medicaid Planning”;
“Special Needs Trusts and Medicaid Planning- Medicaid Eligibility Criteria”;
“Special Needs Trusts and Medicaid Planning- Medicaid Planning Tools”;
“Special Needs Trusts and Medicaid Planning- Types of Special Needs Trusts”;
“Special Needs Trusts and Medicaid Planning- ABLE Accounts”;
“Elder Law and Medicaid Planning Updates”;
“Long-Term Care Options and Planning in a Nutshell”;
“Advance Medical Directives”;
“Financial 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”;
“Revocable vs. Irrevocable Trust, When to Use”;
“Revocable vs. Irrevocable Trust, Advantages, Disadvantages”;
“Revocable vs. Irrevocable Trust, Tax Implications”;
“Revocable vs. Irrevocable Trust, Medicaid Planning”;
“Revocable vs. Irrevocable Trust, Step Up in Basis”;
“Special Needs Trusts”;
“Adult Guardianships”;
“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”;
“Attorney Technology Competence”;
“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”;
“Drafting Revocable and Irrevocable Trusts”;
“Estate Planning: Top 8 Tools to Know”;
“Estate Planning From A to Z”;
“Estate Planning From A to Z, 2023”;
“Estate Planning: Top 9 Tools to Know”;
“Trusts 101”;
“Trusts in New Hampshire”;
“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”;
“Protect Your Client’s Assets: Bullet Proofing Techniques”; and
“New Hampshire Estate Planning 2024: New Laws, Old Tools, and the Changes You Need to Make”.
“Drafting Effective Wills and Trusts”;
“Step-by-Step Guide to Drafting Wills and Trusts”;
“Drafting Revocable and Irrevocable Trusts”;
“Estate Planning: Top 8 Tools to Know”;
“Estate Planning From A to Z”;
“Estate Planning From A to Z, 2023”;
“Estate Planning: Top 9 Tools to Know”;
“Trusts 101”;
“Trusts in New Hampshire”;
“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”;
“Protect Your Client’s Assets: Bullet Proofing Techniques”; and
“New Hampshire Estate Planning 2024: New Laws, Old Tools, and the Changes You Need to Make”.