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:

​​“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”;

“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:

​“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 From A to Z, 2023”;
 
“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”.