The massive Pension Protection Act of 2006 ("PPA") contains many provisions which are critically important to tax and estate planners and their clients. In addition to the well-publicized new rules relating to Rollover of Retirement Accounts By Non-Spouses, the PPA includes big changes in the valuation penalties, charitable deduction incentives and limitations and more. The audiotapes and course book from this 2.1-hour November 15, 2006 talk by Steven G. Siegel provide a valuable explanation which reviews all of the PPA provisions tax and estate planners need to know.

Mr. Siegel, president of The Siegel Group, a national consulting firm based in Morristown, NJ, discusses these topics:

• Rollover Of Retirement Accounts By Non-Spouse Beneficiaries — BIG!

• Increased Valuation Penalties — BIG!

• Direct Distributions To Charities from IRAs

• Direct Rollovers From Retirement Plans To Roth IRAs

• Direct Deposit Of IRS Refunds

• Scheduled 2010 Sunset Eliminated

• Liberalized Withdrawal Rules

• Charitable Deduction Provisions

- incentive provisions

- limitation provisions

• Company-Owned Life Insurance Provisions

- policy ownership

- new rules directing taxation of proceeds