Allan J. Claypool obtained his undergraduate degree from Annapolis (B.S., 1962) and his law degree from the University of Michigan (J.D., 1969). He is a member of the International Bar Association and its Section on General Practice. He is past Chairperson of the Taxation Section of the Michigan Bar Association and served as a member of the Tax Council of the Taxation Section for six years. He served as a member of the Council of the Probate and Estate Planning Section of the Michigan Bar Association for six years. He is a member of several American Bar Association Section of Real Property, Probate and Trust Law Committees. He has written several articles on pension, tax and trust law subjects. His articles appear in the Michigan Bar Journal and ACTEC Journal. He has been a speaker at annual Institute of Continuing Legal Education Tax and Probate Seminars for lawyers, at the State Bar of Michigan Annual Tax Institute, and at the American College of Trust and Estate Counsel (interstate program). He has been a frequent lecturer on tax and estate planning programs for non-attorneys. He is a former Adjunct Professor for Estate Planning, a Fellow of the American College of Trust and Estate Counsel, founder (1970) and a former Director and President of the Greater Lansing Estate Planning Council, and the senior Business and Tax Department attorney of Foster, Swift, Collins & Smith, P.C. He was the President of the Ingham County Bar Association in 1989-90. He was the Chairperson of the Great Lakes Regional Blood Center and the Mid-Michigan Chapter of the American Red Cross from 1990-1992. He served as a Director of the Michigan Chamber of Commerce, and the Chairperson of the Deferred Gifts Committee of the Sparrow Foundation. He was selected for membership in The International Academy of Estate and Trust Law in 1993. He is listed under both Estate Planning Attorneys and Tax Attorneys in The Best Lawyers in America, published by Woodward & White, and he has been listed annually from 1982 through 2008. He has also been designated as a Top 100 Michigan Lawyer in the Super Lawyer Section as published in the Detroit News since 2006.
Cook Islands purpose trusts — Establishing and funding substantial funds in an irrevocable trust in preparation to negotiating premarital agreement.
Creation of an entity in a tax free jurisdiction to hold assets in perpetuity for the benefit of humankind. Arranging successorship mechanisms and enforcer rights. — Creation of a company to hold assets in perpetuity to avoid taxation and regulatory authority. Client is not a US person. Trust law not applicable. Instead a successorship of entities and membership will control. The entity is philanthropic but not charitable so that Attorney Generals and charitable entity regulations do not apply.