National Law Foundation
Estates, Gifts, Trusts & Tax Materials
Books, Audio CDs, DVDs, and FORMS
Get Acrobat Reader free here.
|
National Law Foundation Estates, Gifts, Trusts & Tax Materials Books, Audio CDs, DVDs, and FORMS |
|
|
|
|
Get Acrobat Reader free here.
|
|
|
|
|
Special Estate Planning Package (EP8) The following 3 Estate Planning courses in one package. Retirement Plan Distributions To Trusts: How To Make Them Work
Proper planning and drafting for the distribution of a client’s retirement plan assets to trusts is one of the most difficult tasks in estate planning. This 1.75-hour September 25, 2007 program gives you a useful and practical explanation of how to correctly navigate through the relevant rules. Steven G. Siegel , a nationally-recognized speaker and author on this topic, simplifies and even makes understandable, this important topic.
Topics include: ü General Rules • IRD issues • trusts as designated beneficiaries: five issues ü How To Determine Which Trust Beneficiary’s Life Expectancy To Use • multiple beneficiaries • contingent beneficiaries • accumulation trust concerns • conduit trusts • separate share problem • IRS positions • drafting ü Should Retirement Plan Trusts Be Used? • planning advantages • credit shelter trusts • disclaimer issues • drafting ü Funding The Credit Shelter Trust ü How To Address QTIP Trust Planning With Retirement Plan Assets • required formalities • Rev. Rul. 2006-26 • drafting suggestions ü Special IRA Rollover Break For Spouses ü Planning Opportunities For A Spouse As The Beneficiary Of Marital And Non-Marital Shares ü 2006 Pension Protection Act Provisions ü Drafting Suggestions Wealth Transfer Tax Developments (2007)
The 72-page course book and 2.5-hour presentation by
Jeffrey N. Pennell, Esq.
on September 25, 2007, give you a practical and useful explanation of the recent
significant developments in Federal transfer taxes, i.e., estate, gift,
generation-skipping and fiduciary income taxation. Mr. Pennell is the Richard H.
Clark Professor of Law at Emory University School of Law in Atlanta.
Topics include:
• TreasuryÂ’s Priority Guidance Plan
• Valuation Of Fractional Interests
• Valuation Of Streaming Payments
• Kohler And Alternate Valuation
• Technical Advice Memorandum 2006-48028
• Estate Of Gimbel
• GRATs
• FLPs/LLCs And Discounts
• IRC Section 2053 Proposed Regulations
• Charitable Lead Annuity Trust Forms Issued
• Generation-Skipping Transfers
• Tax Payment
• Private Annuity Trusts
• IRC Section 67(e) and The 2% Haircut
• More
Valuation Discounts With FLPs/LLCs: Where Are We Now?
The 2.1-hour presentation and 81-page course book from this September 24, 2007 program by John W. Porter, Esq. provide you with a comprehensive and useful explanation of the current status of IRS attacks on valuation discounts claimed with FLPs and LLCs, the taxpayers’ responses and important cases. Mr. Porter, who is a partner in the Houston, Texas law firm of Baker & Botts, is considered by many to be the leading expert on this subject.
Topics include: ü Overview • define bundle of rights • value thereof • why IRS attacks entities • Murphy argument • gift on formation argument ü IRC Section 2036(a)(1) • Bigelow • Korby • Strangi • Thompson ü IRC Section 2036(a)(2) • Strangi • Kimbell • Cohen ü Bona Fide Sale For Adequate And Full Consideration ü Production Of Documents ü Where Are We Now? • IRS settlement guidelines • Lappo, McCord, Peracchio üDefined Value Or Formula Transfers |
Click Package to Select and Place in Cart |
||||||||||||
