Source: http://leimbergservices.com/wdev/register.cfm?id=90
Timestamp: 2018-12-14 23:37:20
Document Index: 389695290

Matched Legal Cases: ['arts 1', 'arts 1', 'arts 2', 'arts 1', 'arts 1', 'arts 1']

Comprehensive Review of Important Life Insurance Funded Planning Techniques How IGSD Works & How Experts Value the Receivable Comprehensive Review of Section 199A: How the Statute Operates and How to Exploit the New Rules Planning with Life Insurance after Tax Reform, Parts 1 & 2 Edwin Morrow - April 25 & Edwin Morrow and Marty Shenkman April 26 Lawyer’s Transition Boot Camp: 5-Part Series Teaching Estate Planners How They Can Survive & Thrive in an Environment with an $11.18 Million Exemption Split Dollar Series: Parts 1, 2 and 3 Split Dollar Series: Parts 2 and 3 Jay Adkisson & David Slenn's Four-Part Series: Understanding the Uniform Voidable Transactions Act Bob Keebler 8/24 Special 199A and Form 709 Pre-recorded Bundle Jonathan Gopman and Paul D'Alesandro: Parts 1 and 2: Structuring Offshore Asset Protection Trusts: What the Sophisticated Advisor Needs to Know Larry Brody & Steve Leimberg: Transfer for Value Parts 1 and 2 Steve Leimberg & Linus Sudzius: Beneficiary Designations and Divorce : Parts 1 and 2 Book Bundles
All IRC 199A Analyzers Split Dollar Calculator2018 Estate Tax Calculator Suite Pass-Through Deduction Analyzers: Specified Service and Non-Service Businesses C Corp vs. Pass-Through Analyzer W-2 Employee vs. Independent Contractor Analysis Should a Schedule C Business Owner Switch to S Corporation Status and Pay Themselves a Salary To Claim a 199A Deduction? 199A Tool for Allocating the Deduction to Trust/Estate Beneficiaries? Impact of Qualified Retirement Plan Deduction on IRC 199A Deduction How to Input the Data for Up to 5 Pass-Thrus To Calculate the 199A Deduction How to Input the Data for Farmer 199A(g) Deduction
The Section 199A (and 1202) Handbook: Alan Gassman, Brandon Ketron, Martin Shenkman, Jonathan Blattmachr Bob Keebler's 199A E-Book The Estate Planner's IRA/Pension Planning Guide by Alan S. Gassman, Christopher J. Denicolo, Edwin P. Morrow, and Brandon Ketron What Estate Planners (and Others) Need to Know About Bankruptcy by Alan Gassman, Alberto Gomez, Michael Markham and Adriana Choi
Estate Administration for IRAs
When a client dies with an IRA or qualified plan the estate’s advisors must balance the tax law with a variety of financial and property law issues. In this fact-paced class Bob will address the critical questions that must be reviewed from the first family meeting to the final retitling of the IRA account. Unfortunately, not enough attention is paid to the tax aspects of IRA planning and the opportunities to preserve retirement funds after death. Nevertheless, with a solid understanding of the IRA and qualified plan provisions, advisors will be able to spot the key issues and identify opportunities.
· Understanding the foundational tax concepts of estate planning for retirement accounts
· Reviewing beneficiary designation forms and qualified trusts
· Disclaimer planning for IRAs and qualified plans
· The impact of ERISA and REA on the disposition of qualified plans
· Spousal rollovers outright and from trusts including the spousal rollover trap
· How to use stretch out strategies to increase wealth to future generations
· Understanding the final minimum distribution regulations- 401(a)(9) Regulations
· Understanding designating beneficiaries under the minimum distribution regulations
· Understanding how charitable planning can produce beneficial distribution options
· Perfecting a trust as a qualified designated beneficiary and what to do with charitable and older beneficiaries
· Post Mortem Reformations of trusts and beneficiary designation forms
· Avoiding the spousal rollover trap
· Understanding conduit and accumulation trusts and the RMD rules
· Using spousal rollovers and qualified disclaimers to maximize distribution stretch-out
· Basics of the income tax regulations under 401(a)(9)
· Understanding the state and federal property law associated with IRAs and ERISA plans
· Importance of planning for even modest IRAs and plans
· Understanding disposition after death from a tax and property law standpoint
· Understanding the Retirement Equity Act
· Understanding state and federal terminal interest rules
· Disposition at death after divorce for both IRAs and ERISA plans
· Reclassification of retirement accounts when community property exists
· Community property swaps and when they work
· IRAs at death and beyond
· ERISA plans at death and beyond
· Portability in a first marriage and in a second marriage
· Understanding charitable bequests, Kenen and Section 642(c)
Christopher Denicolo, Ed Morrow and Brandon Ketron
December 20, 2018 1:00 PM EDT - 2:30 PM EDT ET
10 Biggest IRA-Trust Mistakes - A Special Re-Broadcast
December 20, 2018 3:00 PM EDT - 4:30 PM EDT ET
Bob Keebler and Michael Geeraerts
December 21, 2018 1:00 PM EDT - 2:30 PM ET ET
Finding the 199A Sweet Spot
A Special Re-Broadcast
December 21, 2018 3:00 PM EDT - 4:30 PM EDT ET
Tax Planning for Selling a Business
December 27, 2018 3:00 PM EDT - 4:30 PM ET
199A Planning Strategies & 2018 Return Preparation: What Advisers Have to Know Before Year-End _ A Special Re-Broadcast
December 28, 2018 3:00 PM EDT - 2:30 PM EDT
Do's and Don'ts of 199A Planning - A Special Re-Broadcast
January 04, 2019 3:00 PM EDT - 4:30 PM ET
Significant Recent Estate, Gift and Generation-Skipping Transfer Tax Developments Affecting Estate Planning and Administration
January 10, 2019 3:00 PM EDT - 4:30 PM EDT
GST Planning & Form 709: The Fundamentals of GST Tax Planning and Reporting
Howard Zaritsky
January 11, 2019 3:00 PM ET - 4:30 PM ET ET
2018 -- A Year to Remember, Forget, Worry About? A Review of Income, Estate, Gift & GST Tax Developments from the Past 13 Months
January 17, 2019 3:00 PM EDT - 4:30 PM EDT ET
January 24, 2019 3:00 PM EDT - 4:00 PM EDT ET
The Current State of 831(b) Captives
Marty Shenkman
January 25, 2019 1:00 PM EDT - 2:30 PM EDT ET
Marty Shenkman's Notes from the Proceedings of the 53rd Heckerling Institute on Estate Planning
January 31, 2019 3:00 PM EDT - 4:30 PM EDT ET
What Advisors Need to Know about Cost Segregation
Michael Geeraerts
February 1, 2019 1:00 PM EDT - 2:30 PM ET ET
The First 199A Tax Filing Season Is Coming: What Advisers Should Know