Trusts

In this PodCast, Bob Keebler focuses on Notice 2011-66, the 1022 election not to pay estate tax, along with impact of Form 8939 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this PodCast, Bob Keebler reviewd the current fiscal situation and important dates contained in the Budget Control Act of 2011. This is Part 1 of 2 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler discusses how charitable and financial planning can intersect to accomplish client goals. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler and Barry Picker, LISI's Employee Benefits and Retirement Planning Newsletter's Technical Editor, discuss the issues with respect to transferring IRAs to a grantor trust. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler discusses Grantor Retained Annuity Trusts and planning techniques and issues presented by the new $5,000,000 gift tax exemption. Bob talks about three situations where GRATs still make great sense in estate planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler keeps LISI members ahead of the new tax law curve with this incredibly timely PodCast. Here's info on how you can learn more from Bob and his associates: Learn the latest on the Estate Tax Bill during Keebler Associates 90 minute teleconference next week - Monday, the 20th. Resolution of the Estate Tax - An Update on the "Final" Estate Tax Bill 2010 Choices - Urgent Decisions are Required The GST Quagmire with repeal of EGTRRA $5 Million Gift Tax Exemption $5 Million GST Exemption Carryover Basis and More 35% Tax Rate Two Year Window of Opportunity -------------------------------------------------------------------------------- WHEN: Monday, December 20 from 12 noon - 1:30pm CENTRAL WHAT: Resolution of the Estate Tax - An Update of the Estate Tax Bill REGISTRATION FEE: $150 per phone line. Unlimited attendance on one phone line. REGISTER ONLINE: Safe and Secure registration link or call Kristina Schneider at 866-754-6477 with your credit card information. LIMITED ATTENDEES: Reg

This is Part IIA of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now." Dick Nenno and his panel of Carol Cantrell, M. Read Moore, and Jeff Pennell provide a frank, fascinating, provacative, and informative picture of where we are now - and where we should be going in estate planning. Be sure to listen to Part III. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This is Part III of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now." Dick Nenno and his panel of Carol Cantrell, M. Read Moore, and Jeff Pennell provide a frank, fascinating, provacative, and informative picture of where we are now - and where we should be going in estate planning. Our thanks to Dick Nenno, Carol Cantrell, Read Moore, and Jeff Pennell for a terrific view of where we are now and what's coming up. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This is Part II of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now." Dick Nenno and his panel of Carol Cantrell, M. Read Moore, and Jeff Pennell provide a frank, fascinating, provacative, and informative picture of where we are now - and where we should be going in estate planning. Be sure to listen to Part III. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Dick Nenno of Wilmingtion Trust returns to provide a "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now." Dick and his panel of Carol Cantrell, M. Read Moore, and Jeff Pennell provide a frank, fascinating, provacative, and informative picture of where we are now - and where we should be going in estate planning. Be sure to listen to Parts II and III. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler of Baker Tilly and Carol Cantrell of Briggs & Veselka team up to discuss the 2010 Health Care Reconciliation Bill and how the 3.8% Surtax applies to trusts and estates. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This PodCast is about the 2% of AGI floor on certain trust expenses. The Supreme Court decided the issue of whether investment fees paid by a trust was subject to the 2% of adjusted gross income limitation. The Supreme Court in Knight v. Commissioner held that expenses are to be tested to determine if they are expenses that would not commonly or customarily be incurred by an individual--and only if they pass that test do they avoid the 2% limitation.The materials are available for download at http://www.edzollars.com/2008-01-17_Knight_Time.pdf . . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This PodCast concerns guidance for Preparers of tax returns. The IRS celebrated the end of 2007 by releasing three Notices late on December 31 that provide guidance on the application of the revised preparer penalties contained in the Small Business and Work Opportunity Tax Act of 2007 that was passed last May.  The IRS had previously released interim relief in Notice 2007-54, but that relief was set to expire as 2007 did.The centerpiece of this guidance is Notice 2008-13, which provides interim guidance on applying the "6694 preparer penalty standards.  The interim rules are not nearly as onerous as many had feared they would be, and need to be incorporated rapidly into our practices as tax season approaches.  Note, as well, that this guidance applies only until the IRS releases revised regulations, something the notice indicates they plan to do during 2008.The materials for this podcast can be downloaded at http://www.edzollars.com/2008-01-01_6694.pdf .  Those materials include the full

This is the third and final portion of the series on insurable interest.  Steve Leimberg and Randy Zipse of the John Hancock discuss the latest trends and key issues in this most important and currently notable area.They warn practitioners that more insurable interest cases and rulings can be expected and that a failure to meet both the letter and the spirit of insurable interest laws will not only lead to lawsuits and policy rescissions - but in the life settlement and investor-initiated life insurance (SOLI and CHOLI) areas - are indicative of consumer and insurance fraud. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This PodCast is a frank discussion of what some of the top practioners in the country are thinking, and actually doing, with respect to a number of key estate planning tools and techniques.Part 1 covers Planning Techniques, FLPs, and State Death TaxesThe panelists for this Wilimington Trust Company PodCast on THE FURTURE OF ESTATE PLANNING are Dan Hastings, Skadden, Arps, Slate, Meagher & Flom LLP in NYC, Ann B. Lesk, of Fried, Frank, Harris, Shriver & Jacobson LLP in NYC, and Joshua S. Rubenstein, Katten Muchin Rosenman LLP in NYC.We thank Dick Nenno, Managing Director and Trust Counsel of Wilmington Trust Company for making this very special program available to LISI members!! This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This PodCast pertains to both the changes to Circular 230 paragraph 10.35 back in 2005 and the recent revisions to Section 6694. We review the penalties that can be imposed on a taxpayer.  We specifically examine  6662(b)(1)'s negligence and disregard of rules and regulations penalty and will later focus on the substantial understatement provisions of 6662(b)(2). The materials for this podcast can be found at http://www.edzollars.com/2007-06-29_Client_Side_Penalties.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This PodCast pertains to IRS Notice 2007-54 which grants partial relief from some of the changes made to the preparer penalties under Section 6694(a), delaying full implementation of the provisions until next year.  We discuss the extent of the relief granted, as well as some of the reactions to this change noticed in online discussion groups. The materials for this podcast, including the above notice, can be found at www.edzollars.com/2007-06-15_Delay_of_Game.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This PodCast is Part 2 of Wilmington Trust's 2007 Future Vision of Estate Planning and features Dick Nenno asking perceptive questions of some of the brightest and most creative minds in practice today.  Leimberg Information Services Inc. (LISI) is deeply appreciative of Wilmington Trust Company's willingness to share with LISI members this very practical and insightful session. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This PodCast contains the first round of Wilmington Trust's 2007 Future Vision of Estate Planning and features Dick Nenno asking perceptive questions of some of the brightest and most creative minds in practice today.  This is Part 1.Leimberg Information Services Inc. (LISI) is deeply appreciative of Wilmington Trust Company's willingness to share with LISI members this very practical and insightful session. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com