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

ü Ongoing Need For Flexible Planning Solutions

- title of assets

- disclaimers

- contingent QTIP trusts

- joint revocable trusts

- "poorer spouse's funding technique"

- preserving IRA spousal rollovers

ü Dealing With State Death Taxes

- what states have done

- techniques to avoid state death taxes

ü FLPs And LLCs

- IRS attacks

- advising clients

ü Penalties On Taxpayers And Appraisers For Valuation Misstatements Are Increased

ü IRS Changes The Rules For Private Annuities

- Proposed Regs issued October 18, 2006

- effective date issues

- planning under the new Regs

ü New Rules And Rulings Affect Retirement Plan Distributions

- 2006 Pension Protection Act allows accounts for nonspousal beneficiaries

- Notice 2007-7 issued January 10, 2007

- February 13, 2007 IRS Guidance

- IRAs payable to trusts: the separate share issue

- using retirement plan trusts and QTIP assets

ü Snapshots Of Several Current Hot Topics

- aggregation of decedent's interests to create a control premium

- "care" as an ascertainable standard

- spouses can get a special IRA rollover break

- planning opportunities with the "Intentionally Defective Grantor Trust"