John J. 'Jeff' Scroggin1 
M, #39523, (1952 - )
- Father*: Orville Oliver Scroggin III (1923 - 2001)
- Mother*: Mary Ruth Carey (1927 - 2013)
- Reference: [39523:P]
Vitals
- Marriage*: Lynn Geiger.
Events
- Biography*: 25 Jun 2003 THE BRANNON HOUSE
647 Mimosa Boulevard
Roswell, Georgia 30075
Telephone: (770) 640-1101; Facsimile: (770) 518-4124
Website: www.scrogginlaw.com; Email: [email protected]
PERSONAL
* Age: 51; Married to Lynn G. Scroggin, 1979; Children: John (age 21), Julie (age 18), Justin (age 16).
* Founding Member, Board of Trustees - Atlanta Highlands Church of Christ, 1981-1989; Founding Member, Board of Trustees - Center for the Visually Impaired Foundation, Inc.,1989-1992, Vice Chairman, 1990-1992, Chairman, Planned Giving Committee, 1991-1992; Member, Atlanta United Way, Planning Giving Committee, 1994-99; Member, Roswell United Methodist Church Stewardship Committee, 1996-1999, RUMC Board of Stewards, 1998-2005, RUMC Foundation Advisory Board, 1999-present.
* 1996 Preservation Award, Roswell Historical Society; Major Sponsor: Roswell Square Concerts in the Park, 1996-present; Patron, Roswell Historic Society Fundraiser, 1997-present.
* Legal Advisor, National Rendezvous & Living History Foundation, 2000-present.
* Sponsor: Annual University of Florida Law School Atlanta Alumni Luncheons, 1990-2000.
* Roswell Rotary Club; Paul Harris Fellow
EDUCATION - Degrees from University of Florida:
* B.S.B.A. - Accounting, 1974
* Juris Doctorate, 1977
* Master of Laws in Taxation, 1979
PROFESSIONAL CREDENTIALS
* Martindale Hubbell Attorneys' Rating: "AV" (highest rating possible); Nationally Accredited Estate Planner.
* Website Recommended (for Estate Planning) by AICPA Journal of Accountancy, June 2001.
* Winner of the Certified Financial Planners Board of Examiners Best Planning Article Award for 2000.
* National Board of Directors, National Association of Estate Planners & Councils, 2002-2005.
* Co-Ordinator, National Association of Estate Planners and Councils, 2004 National Convention.
* Editorial Board, State Bar of Georgia, Tax Section, 2002-2003.
* Member, Board of Directors (2000-present); Vice President (2001) & President (2002-2004), Estate Planning Council of North Georgia.
* Member of State Bar of Georgia Total Return Trust Legislation Committee (2002).
* Columnist, Investment Advisor Magazine and Advisor Today Magazine; Contributing Writer, National Underwriter
* National Underwriter, Financial Planning and National Estate Planning Council Speaker’s Bureaus; Approved Speaker for CA, FL, PA, TX, NJ, GA, WI, KY, TN & NC Insurance Commissions.
* Co-Creator of the “Family Incentive Trust”TM and creator of the “Perpetual Estate Plan” TM and “Restraint Continuum”TM
* Attorney, Scroggin & Associates, P.C., Atlanta, Georgia, 1990-93,1995-present; Tax Partner, Glass, McCullough, Sherrill & Harrold, 1993-95; Tax Attorney, Atlanta, Georgia, 1981-89.
* CPA, Arthur Andersen & Co. (tax), Atlanta, Georgia, 1979-1981; AA&Co.’s Nationwide Estate Planning Group.
* Adjunct Professor - Tax Law, University of Florida School of Accounting, 1978-1979.
AREAS OF LEGAL PRACTICE:
* Business & Corporate Planning
* Sales of Businesses & Property
* Tax Planning & Estate Planning
* Negotiation; Dispute Resolution
* Probate Administration
* Business Succession Planning
PROFESSIONAL AFFILIATIONS
* State Bar of Georgia - admitted 1980
* Florida Bar - admitted 1978
* American Revenues Society
* American Tax Token Society
* Atlanta Estate Planning Council
* Atlanta Tax Forum
* Buckhead Study Group
* Certified Public Accountant, 1981-1987
* National Association of Estate Planning Councils
* Georgia Planned Giving Council
* North Atlanta Tax Council
* North Fulton Bar Association
* Estate Planning Council of North Georgia
* State Revenues Society
QUOTED IN NEWSPAPERS (1999-Present):
* Wall Street Journal
* The Atlanta Journal/Constitution
* The Asian Wall Street Journal
* Houston Chronicle
* Fort Worth Star Telegram
* Austin American-Statesman
* South China Morning Post
* The LA Times
* Newsday
* Chicago Sun-Times
* Knight-Ridder Tribune
* Greenville Herald Banner
* Knoxville News
* Jackson Clarion Ledger
* Atlanta Business Chronicle
* New England Financial Journal
QUOTED IN MAGAZINES (1999-Present):
* Forbes Magazine
* Fortune Magazine
* Life Association News
* Registered Representative Magazine
* Image Magazine
* Practical Accountant
* Dow Jones Investment Advisor
* Leads Magazine
* Broker World
* National Underwriter
* Financial Planning
* Journal of Financial Services Professionals
* Kiplinger’s
* Money Magazine
* Medical Economics
* Smart Money Magazine
* Active Times Magazine
* Secured Retirement
* Advisor Today
* Fortune Investor
* BNA Estates, Gifts & Trusts Journal
* ABA Probate & Property
* Investment Advisor
* Journal of Accountancy
* Objective Advisor
* Bloomberg Personal Finance
* Bloomberg Wealth Management
QUOTED IN OTHER SOURCES (1999-Present):
* Money Harvest
* Planner Pavilion.com
* Bankrate.com
* NPR Marketplace Radio
SPEAKING ENGAGEMENTS (138)
* “Advanced Estate Planning,” National Convention of the National Beer and Wine Association (Las Vegas) October, 2003.
* “Planning When Taxes Don’t Drive the Process,” Florida FPA (Tampa) June 2003.
* “Estate Planning for Divorce,” FPA Spring Tape Series, Spring 2003.
* “The Changing Nature of Estate Planning,” Estate Planning Council of Mississippi (Jackson), February 2003; Texas Society of CPAs Advanced Estate Planning Conference (Austin) August 2003; Kennesaw State University, March & April 2003.
* “Ethics and the Financial Planner,” Atlanta NAIFA Annual Meeting, May 2003.
* “Protecting and Preserving Family,” FPA Tape Series, 2002.
* “Avoiding Mistakes in Buy-Sell Agreements,” State Bar of Georgia ICLE (Program Chair), December 2002.
* “Have We Gotten Estate Planning Wrong All These Years?” Wellstar Foundation Annual Seminar, September 2002.
* “Innovative Planning,” (Naples) Florida FPA, June 2002, (Des Moines) July 2002, (Salt Lake), August 2002.
* “Estate Planning After the 2001 Tax Bill,” FPA of Georgia Regional Conference, May 2002.
* “Planning for Business Owners,” FPA National Retreat (Houston), April 2002.
* “The Family Love Letter,” (Reynold’s Plantation), April 2002; (San Diego) June 2002.
* “Estate Planning Today,” Georgia State University MBA Program, March 2002.
* “Insurance Planning for 2001 and Beyond,” Financial Services Corp Annual Meeting, October, 2001; Partners Financial (Chicago), September 2001; Hemisphere Group (Washington), October 2001.
* “Recent Changes Affecting Closely Held Businesses,” State Bar of Georgia ICLE (Program Chair), September 2001.
* “2001Tax Update,” College for Financial Planning (Orlando &La Jolla) June & October 2001, Partners Financial (Austin) 2001; NAIFA Atlanta, August 2001;
* “Estate Planning After the 2001 Tax Bill,” Fall, 2000 FPA Tape Series, Financial Planning Association Annual Meeting (San Diego), September, 2001; FPA Virtual Forum, November 2001; Enterprise Group of Funds (Saratoga Springs, Toledo), 2001; Wellstar Annual Meeting, September, 2001; ING Group, September, 2001.
* “What’s New in Washington,” NAIFA Annual Meeting (Philadelphia), April 2001; Canada Life Annual Meeting, May 2001; Milner Group, Summer 2001.
* “Planning to Protect & Preserve Family,” Canada Life Annual Meeting, May 2001.
* “Primer on Estate Planning,” Oglethorpe University, February 2001; Morgan Stanley Annual Meeting, (Miami) May 2001.
* “Business Succession Planning - Thinking Outside the Box,” Partners Financial (Austin), January 2001.
* “Family Incentive Trusts,” Central Texas Estate Planning Council (Austin), January 2001; Atlanta Estate Planning Council, May 2001; Wisconsin FPA & CPA Annual Symposium (Milwaukee), May 2001; Louisville Estate Planning Council (Louisville), September 2001; Enterprise Group of Funds (Austin), February 2001; Milner Group (Savannah, Macon, Columbus, Augusta), March, April 2001.
* “Innovative Planning Ideas,”Financial Services Corp; Enterprise Group of Funds, 2001.
* “Planning for the Affluent,” and “Planning for the 21st Century,” Partners Financial Annual Meeting (Chicago), September 2000.
* “Family Incentive Trusts,” Estate Planning Council of Mississippi (Jackson), November 2000; Children’s Hospital of San Diego (San Diego), November 2000; Financial Network Investment Corp. Annual Meeting, (San Diego) July 2000; Tri-State FPA Annual Meeting (Philadelphia) May 2000; Wealth Solutions Management Seminar (San Jose), March 2000.
* “Asset Protection Planning,” University of Florida Law School, Graduate Tax Program (Gainesville), June 2000.
* “Unique Marketing Approaches,” NAILBA (Washington), November 2000; Financial Services Corporation, June 2000.
* “Business Succession Planning,” Atlanta Life Underwriters Education Expo, August 2000.
* “Planning for the Transfer of a Closely Held Business,” State Bar of Georgia; Program Chair, September, 2000.
* “Planning in the 21st Century,” Canada Life National Meeting, May 2000.
* “20 Innovative Planning Ideas,”Canada Life National Meeting, May 2000.
* “Planning for the Affluent Client,” National Underwriter, AALU Annual Meeting (Washington), May 2000.
* “M id-Year Tax Planning Update,” NAIFA Annual Meeting (Dallas), May 2000.
* “Business Continuation Planning” and “Business Succession Planning” FPA Annual Retreat, (Phoenix) April 2000.
* “Family Incentive Trusts,” National Underwriter, (Cincinnati) 1999; First Financial Resources Annual Meeting, 1999; CUNA Mutual Group Annual Meeting, 1999; North Carolina SFSP Annual Meeting (Charlotte), 1999; Mid-South ChFC Annual Meeting(Memphis), 1999; InSouth Insurance, 1999; Financial Services Corp. Annual Meeting, 1999; Atlanta Life Underwriters Education Expo, 1998; International Association for Financial Planning, National Convention, 1998 (Salt Lake City); Atlanta ChFC Chapter 1998; Ascensus Insurance Services, 1998 (Salt Lake City); Gwinnett Estate Planning Council, 1998; Family Wealth Counselors Convention (Chicago),1998; Society for Senior Risk Managers (Charleston), 1998.
* “Planning for the New Millennium,” College for Financial Planning, National Conference (Denver), 1999; North Carolina SFSP Annual Meeting (Charlotte), 1999.
* “Fundamental Estate Planning,” Atlanta Journal/Constitution Money & More Annual Program, 1999.
* “Business Succession Planning,”State Bar of Georgia; Program Chair, 1999.
* “Planning for the Elderly,” The Society of Senior Risk Managers (Dallas), 1999.
* “Creative Planning Ideas,”Mid-South ChFC Annual Meeting (Memphis), 1999; Enterprise Group of Funds, 1999; CLU Seminar (Charlotte), 1999; Financial Services Corp. Annual Meeting, 1999.
* “Innovative Planning for the Elderly,” The Society of Senior Risk Managers (Charleston), 1999.
* “What’s New in Washington -1999,” Milner Group; Atlanta Life Underwriters Expo.
* “Basic Planning for the Elderly,”The Society of Senior Risk Managers (Charleston), 1998.
* ! “A Debate on Charitable Reverse Split-Dollar Insurance,” Atlanta Life Underwriters, November 1998.
* “The 1997 Tax Act,” IAFP, National Convention (Salt Lake City),1998.
* “Professionalism in Representing the Small Business Owner,” State Bar of Georgia; Program Chair, 1998.
* “Planning from Different Perspectives,”Atlanta Life Underwriters Education Expo, 1998.
* “What’s New in Washington - 1998,” The Milner Group; Atlanta Life Underwriters Expo; Braden Financial
* “Estate Planning,” U.S. - Philippine Chamber of Commerce Annual Convention, 1998.
* "Using Trusts," Elder Law Council, National Business Institute, 1997.
* "What's New in Washington - 1997," IAFP, National Convention, 1997 (Orlando).
* "Post-Creation Matters" State Bar of Georgia, 1992, 1996 & 1997.
* "Planning with the New Tax Law," Subcenter National Meeting, 1996 (Kiwi Island).
* "Limited Liability Companies,"National Business Institute, 1995.
* "Valuation Issues in an Estate" and "Pre-Mortem Tax Planning," National Business Institute 1994.
* "Using Limited Liability Companies," Atlanta, Georgia, May, June, and October, 1994.
* "Tax Planning for Insurance Agents," 1993.
* "Estate Planning for Retirement Plans,", 1993.
* "Family Limited Partnerships," The Milner Group, 1993.
* "Use of Trusts - a Few Examples," First Union National Bank, 1993.
* "Trusts in Estate Planning," The DeKalb County Estate Planning Council, 1993.
* "Use of Trusts in Georgia," National Business Institute, 1993.
* "Pre-Mortem Planning" and "Post-Mortem Planning," National Business Institute, 1992.
* "Independent Contractors," 1991 REMAX of Georgia Broker/Owner Retreat, 1991.
* "Business and Tax Planning for a Professional," and "Working with Attorneys," Southern Council of Optometrists, 1991
* "Basic Business Organizations - Operations", DeKalb/Decatur Bar Association, 1991.
* "Unusual Aspects of Estate Administration in Georgia," National Business Institute, 1991.
* "Tax Considerations in Estate Administration," National Business Institute, 1991.
* "Practical Estate Planning," American General Life Insurance, Georgia Conference, 1991.
* "Wills, the Essentials" and "Trusts for the Aged and Incapacitated," 1990.
* “Unique Planning Ideas,” North Carolina Society of CPAs, 1990.
* "Long Term Health Care Planning for the Elderly," 1990.
* "Tax Planning for Estates in Georgia," National Business Institute, 1990.
* "Estate Administration in Georgia,"National Business Institute, 1990.
* "Planning for the Elderly and Terminally Ill,"1989.
* "Post Mortem Elections by Fiduciaries,"Beyond the Basics, 1989.
* "Current Issues and Recent Development in Estate Planning," 1987.
PUBLICATIONS - Articles (100):
* “Planning to Influence the Behavior of Heirs,” FPA Journal of Financial Planning, Summer 2003.
* “The Changing Nature of Estate Planning” CCH Practical Estate Planning (4 Parts), June-December, 2003.
* “Planning & Divorce,” (3 parts) Advisor Today, February, May, & July 2003.
* “Avoiding Mistakes in Buy-Sell Agreements,” ABA Practical Lawyer, June 2003.
* “Protecting and Preserving the Family - the True Goal of Estate Planning (2 parts),” Broker World, March & April 2003.
* “The Restraint Continuum,” WG&L Estate Planning Magazine, March 2003.
* “Planning for Divorce (2 parts),” WG&L Practical Tax Strategies, December 2002 and January 2003.
* “The Family Love Letter,” CCH Practical Estate Planning, December 2002/January 2003.
* “Restraint Continnum,” Advisor Today, January 2003.
* “The Changing Nature of Estate Planning,” National Underwriter, December 2002.
* “Techniques for the New Estate Plan,” Investment Advisor, December 2002.
* “Planning for Divorce,” National Underwriter, November, 2002.
* “All in the Family,”Investment Advisor, October 2002.
* “The Changing Nature of Estate Planning,” (8 parts), Producers Web ,beginning September 2002.
* “Reducing Conflicts in the Estate Plan,” Advisor Today, September 2002.
* “Transfers to Minors,” National Underwriter, August 2002.
* “Handing Over the Family Business,”Advisor Today, July 2002.
* “Protecting and Preserving the Family - the True Goal of Estate Planning (2 parts),” ABA Real Property, Probate and Trust Journal, Spring and Summer, 2002; Georgia Planned Giving Council Newsletter, 4th Quarter, 2002
* The Restraint Continuum,” National Underwriter, June 2002.
* “Innovative Insurance Sales, NAILBA Magazine, Winter 2002.
* “Time for Review, 2002,” (3 parts) Brokers World, March-May 2002.
* “Some Interesting Aberrations in the 2001 Tax Bill,”Advisor Today, January 2002; Georgia Planned Giving Council Newsletter.
* “Personal Property: The Forgotten Part of the Estate Plan, CCH Practical Estate Planning, February/March 2002.
* “ Protecting the Buyer of a Business,”CCH Business Strategies Bulletin, January, 2002.
* “Elimination of the Estate Tax?”Advisor Today, January 2002.
* “ Protecting the Seller of a Business,”CCH Business Strategies Bulletin, December, 2001.
* “Will the Estate Tax be Eliminated?,” The Georgia Planned Giving Council Newsletter, December, 2001.
* “Four Realities of Business Succession,”CCH Business Strategies Bulletin, November, 2001.
* “Found Money,” The Georgia Planned Giving Council Newsletter, 3rd Quarter, 2001.
* “Estate Planning After the 2001 Tax Bill,” National Underwriter, July, 2001.
* “Effectively Using the Annual Exclusion,” AICPA Tax Advisor (2 parts), June & July 2001.
* “Effectively Using the Unified Credit,” National Underwriter, April 2001.
* “Planning to Protect and Preserve the Family,” Advisor Today, January 2001.
* “Hang on Advisors, Its Going to be a Bumpy Tax Ride,” National Underwriter, January 2001.
* “What to Do Till the Tax Fog Passes,” National Underwriter, January 2001.
* “Impact of the Elimination of Estate Taxes on Appraisers,” Business Valuation, October 2000; Utah Association of CPAs.
* “Choosing a Trustee: A Practical Approach,” Advisor Today, October 2000.
* “War Stories in Estate Planning,” National Underwriter, October 2000.
* “Unique Marketing Ideas,” NAILBA Magazine, September 2000.
* “The Family Incentive Trust,”Journal of Financial Services Professionals, July 2000.
* “Tis Better to Give,” Financial Planning (3 parts), July-September2000.
* “Personal Property - The Forgotten Part of the Estate Plan,” Advisor Today, July 2000.
* “Family Incentive Trusts,” Insights and Strategies, June 2000.
* “Mid-Year Planning,” Financial Planning, June 2000.
* “Two Realities in Estate Planning for a Business Owner,” Advisor Today, May 2000.
* “Incentive Based Estate Planning,” Financial Services Advisor, Summer 2000.
* “Common Estate Planning Errors,” National Underwriter, January 2000.
* “Elimination of the Estate and Gift Tax?”Advisor Today, January 2000.
* “Changing Estate Planning,”Life Association News, June, 1999.
* “Planning for Incapacity,” National Underwriter, February 1999.
* “The Family Love Letter,” ABA Practical Tax Lawyer, Winter 1999.
* “The Crummey Power,” Life Association News, January 1999.
* “Rich But Not Idle,” Financial Planning, November 1998; Bank Investment Marketing, February 1999.
* “A Time for Review,” Broker World, October 1998; Leads Magazine 1999.
* “Business Planning: Thinking Outside the Box,” National Underwriter, October 1998.
* “Benefits and Traps for Insurance Agents in Recent Tax Law,” Broker World, August 1998.
* “Does Charitable Reverse Split Dollar Insurance Work?” National Underwriter, July 6, 1998.
* “What’s Wrong With Charitable Reverse Split-Dollar Insurance?” Broker World, June, July, 1998.
* “Charitable Reverse Split Dollar Insurance,” Financial Planning May, June 1998.
* “The 21st Century Planner” Financial Planning, April 1998.
* “Sales and Tax Traps in Recent Tax Legislation,” Broker World Magazine, March 1998.
* “Estate Planning Issues You Might Have Missed in Recent Legislation,” Trusts and Estates, January 1998.
* “Planning for the Terminally Ill,” Broker World Magazine (two parts), December, 1997, January 1998.
* " Practical Considerations in Renting Your Home During the Olympics," Atlanta Business Chronicle, October 1995.
* "A Time for Review," Fulton County Daily Report, Winter 1995.
* "Post-Incorporation Checklist," ABA Practical Lawyer, Winter & Spring, 1994.
* "Post-Incorporation Checklist for Georgia Corporations," The Atlanta Lawyer, Fall 1991.
* "An Estate Planning Checklist for Clients Facing Disability or Terminal Illness,"Trusts & Estates, Winter 1991.
* "Planning for the Elderly and Terminally Ill," American Bar Association - Practical Lawyer, Dec. 1990.
* "The IRS Takes Aim at Trustee Removal Provisions," ABA , Real Property Probate and Trust, Nov/Dec 1989.
* "Is the Power to Change Trustees a General Power of Appointment? Taxes Magazine, August, 1989.
* "Planning for Payroll Taxes," American Bar Association - Practical Tax Lawyer, Spring, 1988.
* "Probate and Tax Checklist for Estates in Georgia," Georgia Bar Journal, February, 1987.
* "Payroll Tax Planning for the 1980s", IAFP - Financial Planning Magazine, July and August 1986.
* "Tax, Legal and Financial Aspects of Operating a Congregation," Image Magazine, April 1986.
* "Tax, Legal and Financial Aspects of Starting a New Congregation," Image Magazine, April 1986.
* "Tax Favored Methods to Finance a College Education," Georgia Society of CPA's, The Bottom Line, 1986.
* "Planning for a New Business," Georgia Society of CPA's, The Bottom Line, Winter 1985.
* "Tax Planning for Small Businesses," Georgia Society of CPA's, The Bottom Line, Spring 1984.
* "Georgia - Federal Tax Differences - More Than Just a Nuisance," Georgia Bar Journal, 1983.
PUBLICATIONS - Books
* Family Incentive Trusts, National Underwriter, 1999.
* Stewardship, a Self-Study Guide, Milliken Press, 1986.
* Tax and Financial Planning for Ministers, A Practical Analysis, Milliken Press, 1984.
Last Update: June 25, 2003. - Biography: 14 Apr 2004 THE BRANNON HOUSE
647 Mimosa Boulevard
Roswell, Georgia 30075
Telephone: (770) 640-1101; Facsimile: (770) 518-4124
Website: www.scrogginlaw.com; Email: [email protected]
PERSONAL
* Age: 52; Married to Lynn G. Scroggin, 1979; Children: John (age 22), Julie (age 19), Justin (age 17).
* Founding Member, Board of Trustees - Atlanta Highlands Church of Christ, 1981-1989;
* Founding Member, Board of Trustees - Center for the Visually Impaired Foundation, Inc.,1989-1992, Vice Chairman, 1990-1992, Chairman, Planned Giving Committee, 1991-1992;
* Member, Atlanta United Way, Planning Giving Committee, 1994-99;
* Member, Roswell United Methodist Church Stewardship Committee, 1996-1999, RUMC Board of Stewards, 1998-2002, RUMC Foundation Advisory Board, 1999-present.
* 1996 Preservation Award, Roswell Historical Society; Major Sponsor: Roswell Square Concerts in the Park, 1996-present; Patron, Roswell Historic Society Fundraiser, 1997-present.
* Legal Advisor, National Rendezvous & Living History Foundation, 2000-present.
* Sponsor: Annual University of Florida Law School Atlanta Alumni Luncheons, 1990-2000.
* Roswell Rotary Club; Paul Harris Fellow; Will Watt Fellow.
EDUCATION - Degrees from University of Florida:
* B.S.B.A. - Accounting, 1974
* Juris Doctorate, 1977
* Master of Laws in Taxation, 1979
PROFESSIONAL CREDENTIALS
* Martindale Hubbell Attorneys' Rating: "AV" (highest rating possible);
* Nationally Accredited Estate Planner.
* Website Recommended (for Estate Planning) by AICPA Journal of Accountancy, June 2001.
* Winner of the Certified Financial Planners Board of Examiners Best Planning Article Award for 2000.
* National Board of Directors, National Association of Estate Planners & Councils, 2002-present.
* Co-Ordinator, National Association of Estate Planners and Councils, 2004 National Convention.
* Editorial Board, State Bar of Georgia, Tax Section, 2002-2003.
* Member, Board of Directors (2000-present); Vice President (2001) & President (2002-2005), Estate Planning Council of North Georgia.
* Member of State Bar of Georgia Total Return Trust Legislation Committee (2002-2004).
* Columnist, Investment Advisor Magazine and Advisor Today Magazine; Contributing Writer, National Underwriter
* National Underwriter, Financial Planning and National Estate Planning Council Speaker’s Bureaus;
* Approved Speaker for CA, FL, PA, TX, NJ, GA, WI, KY, TN & NC Insurance Commissions.
* Co-Creator of the “Family Incentive Trust”TM and creator of the “Perpetual Estate Plan” TM and “Restraint Continuum”TM
* Attorney, Scroggin & Company, P.C., Atlanta, Georgia, 1990-93,1995-present; Tax Partner, Glass, McCullough, Sherrill & Harrold, 1993-95; Tax Attorney, Atlanta, Georgia, 1981-89.
* CPA, Arthur Andersen & Co. (tax), Atlanta, Georgia, 1979-1981; AA&Co.’s Nationwide Estate Planning Group.
* Adjunct Professor - Tax Law, University of Florida School of Accounting, 1978-1979.
AREAS OF LEGAL PRACTICE:
* Business & Corporate Planning
* Sales of Businesses & Property
* Tax Planning & Estate Planning
* Negotiation; Dispute Resolution
* Probate Administration
* Business Succession Planning
PROFESSIONAL AFFILIATIONS
* State Bar of Georgia - admitted 1980
* Florida Bar - admitted 1978
* American Revenues Society
* American Tax Token Society
* Atlanta Estate Planning Council
* Buckhead Study Group
* Certified Public Accountant, 1981-1987
* National Association of Estate Planning Councils
* Georgia Planned Giving Council
* Estate Planning Council of North Georgia
* State Revenues Society
QUOTED IN NEWSPAPERS (1999-Present):
* Wall Street Journal
* The Atlanta Journal/Constitution
* The Asian Wall Street Journal
* Houston Chronicle
* Fort Worth Star Telegram
* Austin American-Statesman
* South China Morning Post
* The LA Times
* Newsday
* Chicago Sun-Times
* Knight-Ridder Tribune
* Greenville Herald Banner
* Knoxville News
* Jackson Clarion Ledger
* Atlanta Business Chronicle
* New England Financial Journal
QUOTED IN MAGAZINES (1999-Present):
* Forbes Magazine
* Fortune Magazine
* Life Association News
* Registered Representative Magazine
* Image Magazine
* Practical Accountant
* Dow Jones Investment Advisor
* Leads Magazine
* Broker World
* National Underwriter
* Financial Planning
* Journal of Financial Services Professionals
* Kiplinger’s
* Money Magazine
* Medical Economics
* Smart Money Magazine
* Active Times Magazine
* Secured Retirement
* Advisor Today
* Fortune Investor
* BNA Estates, Gifts & Trusts Journal
* ABA Probate & Property
* Investment Advisor
* Journal of Accountancy
* Objective Advisor
* Bloomberg Personal Finance
* Bloomberg Wealth Management
* Beverage Week
* Dunwoody Crier
* Bank of America Magazine
* Baltimore Business Journal
QUOTED IN OTHER SOURCES (1999-Present):
* Money Harvest
* Planner Pavilion.com
* Bankrate.com
* NPR Marketplace Radio
SPEAKING ENGAGEMENTS (161)
* “Avoiding Common Mistakes in Closely Held Businesses,” FPA National Convention (Denver), September, 2004.
* “Influencing the Legacy,” National Association of Estate Planners & Councils Convention, October, 2004.
* “Does Income Tax Planning Trump Estate Tax Planning? ” National Association of Estate Planners & Councils Convention, October, 2004.
* “Obtaining Liquidity for Your Estate,” NBWA National Convention, (San Diego),September 2004.
* “Avoiding Common Mistakes in Closely Held Businesses,” FPA National Convention (Denver), September, 2004.
* “Everything You Ever Wanted to Know About Using Trusts,”FPA National Convention, ½ Day Pre-Convention Program (Denver), September, 2004.
* “Common Mistakes in Estate Planning,” (Dallas), August 2004.
* “Why Every Client Should Plan for Incapacity,” FPA Virtual Forum, March 2004.
* “Ethics,” Women in Financial Services, February 2004.
* “Influencing the Legacy,”FPA Success Forum (Philadelphia), November 2003; Partners Financial (Chicago), September, 2003.
* “Passing the Family Business,” & “Recent Changes Impacting Closely Held Businesses,” State Bar of Georgia ICLE (Program Chair), October 2003.
* “Planning for the Business Owner (4 Programs),” Synovus Bank, October and November 2003.
* “Client Centered Collaboration Panel Discussion,” FPA Success Forum (Philadelphia), November, 2003.
* “The Changing Nature of Estate Planning,” FPA Success Forum ½ Day Pre-Convention Program (Philadelphia) October, 2003.
* “Fundamental Estate Planning,” National Beer Wholesalers Convention (Las Vegas), October, 2003; South Carolina Beer Wholesalers (Charleston), July 2003; Florida Beer Wholesaler’s Convention (Destin), October 2003.
* “Planning for Divorce,” FPA Tape Series, Summer 2003.
* “The Changing Nature of Estate Planning,” Estate Planning Council of Mississippi (Jackson), February 2003; Texas Society of CPAs Advanced Estate Planning Conference (Austin) August 2003; Gwinnett Estate Planning Council, May, 2003; Partners Financial (Chicago), September, 2003; FPA Success Forum Pre-Conference Program (Philadelphia), November, 2003; Cobb Community Foundation, December 2003.
* “Ethics,” Atlanta NAIFA Annual Meeting, July 2003.
* “Planning When Taxes Don’t Drive the Process,” Florida FPA (Tampa) June 2003.
* “Protecting and Preserving Family,” FPA Tape Series, 2002.
* “Avoiding Mistakes in Buy-Sell Agreements,” State Bar of Georgia ICLE (Program Chair), December 2002.
* “Have We Gotten Estate Planning Wrong All These Years?” Wellstar Foundation Annual Seminar, September 2002.
* “Innovative Planning,” (Naples) Florida FPA, June 2002, (Des Moines) July 2002, (Salt Lake), August 2002.
* “Estate Planning After the 2001 Tax Bill,” FPA of Georgia Regional Conference, May 2002.
* “Planning for Business Owners,” FPA National Retreat (Houston), April 2002.
* “The Family Love Letter,” (Reynold’s Plantation), April 2002; (San Diego) June 2002.
* “Estate Planning Today,” Georgia State University MBA Program, March 2002.
* “Insurance Planning for 2001 and Beyond,” Financial Services Corp Annual Meeting, October, 2001; Partners Financial (Chicago), September 2001; Hemisphere Group (Washington), October 2001.
* “Recent Changes Affecting Closely Held Businesses,” State Bar of Georgia ICLE (Program Chair), September 2001.
* “2001Tax Update,” College for Financial Planning (Orlando &La Jolla) June & October 2001, Partners Financial (Austin) 2001; NAIFA Atlanta, August 2001;
* “Estate Planning After the 2001 Tax Bill,” Fall, 2000 FPA Tape Series, Financial Planning Association Annual Meeting (San Diego), September, 2001; FPA Virtual Forum, November 2001; Enterprise Group of Funds (Saratoga Springs, Toledo), 2001; Wellstar Annual Meeting, September, 2001; ING Group, September, 2001.
* “What’s New in Washington,” NAIFA Annual Meeting (Philadelphia), April 2001; Canada Life Annual Meeting, May 2001; Milner Group, Summer 2001.
* “Planning to Protect & Preserve Family,” Canada Life Annual Meeting, May 2001.
* “Primer on Estate Planning,” Oglethorpe University, February 2001; Morgan Stanley Annual Meeting, (Miami) May 2001.
* “Business Succession Planning - Thinking Outside the Box,” Partners Financial (Austin), January 2001.
* “Family Incentive Trusts,” Central Texas Estate Planning Council (Austin), January 2001; Atlanta Estate Planning Council, May 2001; Wisconsin FPA & CPA Annual Symposium (Milwaukee), May 2001; Louisville Estate Planning Council (Louisville), September 2001; Enterprise Group of Funds (Austin), February 2001; Milner Group (Savannah, Macon, Columbus, Augusta), March, April 2001.
* “Innovative Planning Ideas,”Financial Services Corp; Enterprise Group of Funds, 2001.
* “Planning for the Affluent,” and “Planning for the 21st Century,” Partners Financial Annual Meeting (Chicago), September 2000.
* “Family Incentive Trusts,” Estate Planning Council of Mississippi (Jackson), November 2000; Children’s Hospital of San Diego (San Diego), November 2000; Financial Network Investment Corp. Annual Meeting, (San Diego) July 2000; Tri-State FPA Annual Meeting (Philadelphia) May 2000; Wealth Solutions Management Seminar (San Jose), March 2000.
* “Asset Protection Planning,” University of Florida Law School, Graduate Tax Program (Gainesville), June 2000.
* “Unique Marketing Approaches,” NAILBA (Washington), November 2000; Financial Services Corporation, June 2000.
* “Business Succession Planning,” Atlanta Life Underwriters Education Expo, August 2000.
* “Planning for the Transfer of a Closely Held Business,” State Bar of Georgia; Program Chair, September, 2000.
* “Planning in the 21st Century,” Canada Life National Meeting, May 2000.
* “20 Innovative Planning Ideas,”Canada Life National Meeting, May 2000.
* “Planning for the Affluent Client,” National Underwriter, AALU Annual Meeting (Washington), May 2000.
* “Mid-Year Tax Planning Update,” NAIFA Annual Meeting (Dallas), May 2000.
* “Business Continuation Planning” and “Business Succession Planning” FPA Annual Retreat, (Phoenix) April 2000.
* “Family Incentive Trusts,” National Underwriter, (Cincinnati) 1999; First Financial Resources Annual Meeting, 1999; CUNA Mutual Group Annual Meeting, 1999; North Carolina SFSP Annual Meeting (Charlotte), 1999; Mid-South ChFC Annual Meeting(Memphis), 1999; InSouth Insurance, 1999; Financial Services Corp. Annual Meeting, 1999; Atlanta Life Underwriters Education Expo, 1998; International Association for Financial Planning, National Convention, 1998 (Salt Lake City); Atlanta ChFC Chapter 1998; Ascensus Insurance Services, 1998 (Salt Lake City); Gwinnett Estate Planning Council, 1998; Family Wealth Counselors Convention (Chicago),1998; Society for Senior Risk Managers (Charleston), 1998.
* “Planning for the New Millennium,” College for Financial Planning, National Conference (Denver), 1999; North Carolina SFSP Annual Meeting (Charlotte), 1999.
* “Fundamental Estate Planning,” Atlanta Journal/Constitution Money & More Annual Program, 1999.
* “Business Succession Planning,”State Bar of Georgia; Program Chair, 1999.
* “Planning for the Elderly,” The Society of Senior Risk Managers (Dallas), 1999.
* “Creative Planning Ideas,”Mid-South ChFC Annual Meeting (Memphis), 1999; Enterprise Group of Funds, 1999;
* CLU Seminar (Charlotte), 1999; Financial Services Corp. Annual Meeting, 1999.
* “Innovative Planning for the Elderly,” The Society of Senior Risk Managers (Charleston), 1999.
* “What’s New in Washington -1999,” Milner Group; Atlanta Life Underwriters Expo.
* “Basic Planning for the Elderly,”The Society of Senior Risk Managers (Charleston), 1998.
* “A Debate on Charitable Reverse Split-Dollar Insurance,” Atlanta Life Underwriters, November 1998.
* “The 1997 Tax Act,” IAFP, National Convention (Salt Lake City),1998.
* “Professionalism in Representing the Small Business Owner,” State Bar of Georgia; Program Chair, 1998.
* “Planning from Different Perspectives,”Atlanta Life Underwriters Education Expo, 1998.
* “What’s New in Washington - 1998,” The Milner Group; Atlanta Life Underwriters Expo; Braden Financial
* “Estate Planning,” U.S. - Philippine Chamber of Commerce Annual Convention, 1998.
* "Using Trusts," Elder Law Council, National Business Institute, 1997.
* "What's New in Washington - 1997," IAFP, National Convention, 1997 (Orlando).
* "Post-Creation Matters" State Bar of Georgia, 1992, 1996 & 1997.
* "Planning with the New Tax Law," Subcenter National Meeting, 1996 (Kiwi Island).
* "Limited Liability Companies,"National Business Institute, 1995.
* "Valuation Issues in an Estate" and "Pre-Mortem Tax Planning," National Business Institute 1994.
* "Using Limited Liability Companies," Atlanta, Georgia, May, June, and October, 1994.
* "Tax Planning for Insurance Agents," 1993.
* "Estate Planning for Retirement Plans,", 1993.
* "Family Limited Partnerships," The Milner Group, 1993.
* "Use of Trusts - a Few Examples," First Union National Bank, 1993.
* "Trusts in Estate Planning," The DeKalb County Estate Planning Council, 1993.
* "Use of Trusts in Georgia," National Business Institute, 1993.
* "Pre-Mortem Planning" and "Post-Mortem Planning," National Business Institute, 1992.
* "Independent Contractors," 1991 REMAX of Georgia Broker/Owner Retreat, 1991.
* "Business and Tax Planning for a Professional," and "Working with Attorneys," Southern Council of Optometrists, 1991
* "Basic Business Organizations - Operations", DeKalb/Decatur Bar Association, 1991.
* "Unusual Aspects of Estate Administration in Georgia," National Business Institute, 1991.
* "Tax Considerations in Estate Administration," National Business Institute, 1991.
* "Practical Estate Planning," American General Life Insurance, Georgia Conference, 1991.
* "Wills, the Essentials" and "Trusts for the Aged and Incapacitated," 1990.
* “Unique Planning Ideas,” North Carolina Society of CPAs, 1990.
* "Long Term Health Care Planning for the Elderly," 1990.
* "Tax Planning for Estates in Georgia," National Business Institute, 1990.
* "Estate Administration in Georgia,"National Business Institute, 1990.
* "Planning for the Elderly and Terminally Ill,"1989.
* "Post Mortem Elections by Fiduciaries,"Beyond the Basics, 1989.
* "Current Issues and Recent Development in Estate Planning," 1987.
PUBLICATIONS - Articles (124):
* “The Changing Nature of Estate Planning - Marketing and Technology” CCH Practical Estate Planning, December 2004.
* “The Changing Nature of Estate Planning - The Use of Trusts” CCH Practical Estate Planning, August 2004.
* “Are Life Insurance Trusts Still Viable?” Spring 2004.
* “Influencing the Legacy,” Advisor Today, April, 2004.
* “Post-Creation Checklist for Georgia Business Entities,” Georgia Bar Journal, April 2004.
* “The Changing Nature of Estate Planning - Divorce & Conflict” CCH Practical Estate Planning, March 2004.
* “Avoiding Mistakes in Buy-Sell Agreements,” NBWA Beer Perspectives, February, 2004.
* “Fewer Taxable Estates Will Create Profound Changes,” National Underwriter, December 2003.
* “The Changing Nature of Estate Planning - Influencing the Legacy” CCH Practical Estate Planning, December 2003; Republished in CCH’s Estate and Financial Planning, paragraph32,621 of Volume 3.
* “Planning to Influence the Behavior of Heirs,” FPA Journal of Financial Planning, November 2003.
* ‘Avoiding Mistakes in Buy-Sell Agreements (two parts),” Advisor Today, Fall 2003 and Winter 2004.
* “Influencing the Legacy,”The Community Foundation for Greater Atlanta Newsletter, Fall 2003.
* “It’s Not About the Dead and Their Taxes,”Society of Financial Services Professionals Estate Planning Newsletter, Fall 2003.
* “Planning for Divorce (3 parts),”Society of Financial Services Professionals Retirement Counseling Newsletter, Fall 2003.
* “Five Realities of Family Business Succession,” Society of Financial Services Professionals Business Planning Newsletter, Fall 2003.
* “It’s Not About the Dead and Their Taxes,” Advisor Today, October, 2003.
* “The Changing Nature of Estate Planning - The Fundamentals” CCH Practical Estate Planning, June 2003;Republished in CCH’s Estate and Financial Planning, August, 2003 at paragraph 32,571 of Volume 3.
* “The Jobs and Growth Tax Relief Reconciliation Act of 2003,” National Underwriter, June 2003; Reprinted NBWA, Summer 2003.
* “Planning & Divorce,” (3 parts) Advisor Today, February, May, & July 2003.
* “Avoiding Mistakes in Buy-Sell Agreements,” ABA Practical Lawyer, June 2003; Republished in the American Bar Association, Practice Checklist Manuel on Advising Business Clients, III; Republished in AICPA Selected Readings - Management of a Practice.
* “Protecting and Preserving the Family - the True Goal of Estate Planning (2 parts),” Broker World, March & April 2003.
* “Restraining an Inheritance can Accomplish a Client’s Objectives,” WG&L Estate Planning Magazine, March 2003.
* “Planning for Divorce (2 parts),” WG&L Practical Tax Strategies, December 2002 and January 2003.
* “The Family Love Letter,” CCH Practical Estate Planning, December 2002/January 2003.
* “The Restraint Continnum,” Advisor Today, January 2003.
* “The Changing Nature of Estate Planning,” National Underwriter, December 2002.
* “Techniques for the New Estate Plan,” Investment Advisor, December 2002.
* “Planning for Divorce,” National Underwriter, November, 2002.
* “All in the Family,”Investment Advisor, October 2002.
* “The Changing Nature of Estate Planning,” (8 parts), Producers Web ,beginning September 2002.
* “Reducing Conflicts in the Estate Plan,” Advisor Today, September 2002.
* “Transfers to Minors,” National Underwriter, August 2002.
* “Handing Over the Family Business,”Advisor Today, July 2002.
* “Protecting and Preserving the Family - the True Goal of Estate Planning (2 parts),” ABA Real Property, Probate and Trust Journal, Spring and Summer, 2002; Georgia Planned Giving Council Newsletter, 4th Quarter, 2002
* The Restraint Continuum,” National Underwriter, June 2002.
* “Innovative Insurance Sales, NAILBA Magazine, Winter 2002.
* “Time for Review, 2002,” (3 parts) Brokers World, March-May 2002.
* “Some Interesting Aberrations in the 2001 Tax Bill,”Advisor Today, January 2002; Georgia Planned Giving Council Newsletter.
* “Personal Property: The Forgotten Part of the Estate Plan, CCH Practical Estate Planning, February/March 2002.
* “ Protecting the Buyer of a Business,”CCH Business Strategies Bulletin, January, 2002.
* “Elimination of the Estate Tax?”Advisor Today, January 2002.
* “ Protecting the Seller of a Business,”CCH Business Strategies Bulletin, December, 2001.
* “Will the Estate Tax be Eliminated?,” The Georgia Planned Giving Council Newsletter, December, 2001.
* “Four Realities of Business Succession,”CCH Business Strategies Bulletin, November, 2001.
* “Found Money,” The Georgia Planned Giving Council Newsletter, 3rd Quarter, 2001.
* “Estate Planning After the 2001 Tax Bill,” National Underwriter, July, 2001.
* “Effectively Using the Annual Exclusion,” AICPA Tax Advisor (2 parts), June & July 2001.
* “Effectively Using the Unified Credit,” National Underwriter, April 2001.
* “Planning to Protect and Preserve the Family,” Advisor Today, January 2001.
* “Hang on Advisors, Its Going to be a Bumpy Tax Ride,” National Underwriter, January 2001.
* “What to Do Till the Tax Fog Passes,” National Underwriter, January 2001.
* “Impact of the Elimination of Estate Taxes on Appraisers,” Business Valuation, October 2000; Utah Association of CPAs.
* “Choosing a Trustee: A Practical Approach,” Advisor Today, October 2000.
* “War Stories in Estate Planning,” National Underwriter, October 2000.
* “Unique Marketing Ideas,” NAILBA Magazine, September 2000.
* “The Family Incentive Trust,”Journal of Financial Services Professionals, July 2000.
* “Tis Better to Give,” Financial Planning (3 parts), July-September2000.
* “Personal Property - The Forgotten Part of the Estate Plan,” Advisor Today, July 2000.
* “Family Incentive Trusts,” Insights and Strategies, June 2000.
* “Mid-Year Planning,” Financial Planning, June 2000.
* “Two Realities in Estate Planning for a Business Owner,” Advisor Today, May 2000.
* “Incentive Based Estate Planning,” Financial Services Advisor, Summer 2000.
* “Common Estate Planning Errors,” National Underwriter, January 2000.
* “Elimination of the Estate and Gift Tax?”Advisor Today, January 2000.
* “Changing Estate Planning,”Life Association News, June, 1999.
* “Planning for Incapacity,” National Underwriter, February 1999.
* “The Family Love Letter,” ABA Practical Tax Lawyer, Winter 1999.
* “The Crummey Power,” Life Association News, January 1999.
* “Rich But Not Idle,” Financial Planning, November 1998; Bank Investment Marketing, February 1999.
* “A Time for Review,” Broker World, October 1998; Leads Magazine 1999.
* “Business Planning: Thinking Outside the Box,” National Underwriter, October 1998.
* “Benefits and Traps for Insurance Agents in Recent Tax Law,” Broker World, August 1998.
* “Does Charitable Reverse Split Dollar Insurance Work?” National Underwriter, July 6, 1998.
* “What’s Wrong With Charitable Reverse Split-Dollar Insurance?” Broker World, June, July, 1998.
* “Charitable Reverse Split Dollar Insurance,” Financial Planning May, June 1998.
* “The 21st Century Planner” Financial Planning, April 1998.
* “Sales and Tax Traps in Recent Tax Legislation,” Broker World Magazine, March 1998.
* “Estate Planning Issues You Might Have Missed in Recent Legislation,” Trusts and Estates, January 1998.
* “Planning for the Terminally Ill,” Broker World Magazine (two parts), December, 1997, January 1998.
* "Practical Considerations in Renting Your Home During the Olympics," Atlanta Business Chronicle, October 1995.
* "A Time for Review," Fulton County Daily Report, Winter 1995.
* "Post-Incorporation Checklist," ABA Practical Lawyer, Winter & Spring, 1994.
* "Post-Incorporation Checklist for Georgia Corporations," The Atlanta Lawyer, Fall 1991.
* "An Estate Planning Checklist for Clients Facing Disability or Terminal Illness,"Trusts & Estates, Winter 1991.
* "Planning for the Elderly and Terminally Ill," American Bar Association - Practical Lawyer, Dec. 1990.
* "The IRS Takes Aim at Trustee Removal Provisions," ABA , Real Property Probate and Trust, Nov/Dec 1989.
* "Is the Power to Change Trustees a General Power of Appointment? Taxes Magazine, August, 1989.
* "Planning for Payroll Taxes," American Bar Association - Practical Tax Lawyer, Spring, 1988.
* "Probate and Tax Checklist for Estates in Georgia," Georgia Bar Journal, February, 1987.
* "Payroll Tax Planning for the 1980s", IAFP - Financial Planning Magazine, July and August 1986.
* "Tax, Legal and Financial Aspects of Operating a Congregation," Image Magazine, April 1986.
* "Tax, Legal and Financial Aspects of Starting a New Congregation," Image Magazine, April 1986.
* "Tax Favored Methods to Finance a College Education," Georgia Society of CPA's, The Bottom Line, 1986.
* "Planning for a New Business," Georgia Society of CPA's, The Bottom Line, Winter 1985.
* "Tax Planning for Small Businesses," Georgia Society of CPA's, The Bottom Line, Spring 1984.
* "Georgia - Federal Tax Differences - More Than Just a Nuisance," Georgia Bar Journal, 1983.
PUBLICATIONS - Books
* Family Incentive Trusts, National Underwriter, 1999.
* Stewardship, a Self-Study Guide, Milliken Press, 1986.
* Tax and Financial Planning for Ministers, A Practical Analysis, Milliken Press, 1984.
PUBLICATIONS - Books Being Written:
* The True Goal of Estate Planning - Protecting and Preserving the Family
* The Changing Nature of Estate Planning
Last Update: 14 Apr 2004.
Children of John J. 'Jeff' Scroggin & Lynn Geiger
- John Scroggin (bet. 25 Jun 1981 and 14 Apr 1982 - )
- Julie Scroggin (bet. 25 Jun 1984 and 14 Apr 1985 - )
- Justin Scroggin (bet. 25 Jun 1986 and 14 Apr 1987 - )
- Relationship: 5th great-grandnephew of Barton Scroggins (D23)
- Last Edited: 14 May 2013