Main Libraries

Federal Income Taxation

Sources of the FEDERAL TAX Law, Federal Income Tax: General Law, The Internal Revenue Code, Revenue Rulings and Other IRS Materials...

Life Insurance

Selected Laws Affecting Insurance, Federal Income Taxation of Life Insurance & Annuities: Personal, Community Property Rights in Life Insurance...

Annuities

Taxation of Life Insurance, 1035 Exchanges, Gain or Loss on Surrender or Sale, Transfer For Value Rule, UL and VUL, Taxation of Annuities...

Split Dollar Insurance

A form of executive compensation that has been popular for many years is “split dollar” insurance...

Group Life and Health Insurance

Goverment Non-tax requirements, Taxation, Group Survivors’ income benefit insurance, Welfare benefit funds, Health Reimbursement Arrangements...

Stocks and Other Investments

Introduction: Taxation of Investments, Introduction to Stocks, Dividends, Stripped Preferred Stock, Other Investment Vehicles...

Bonds

Introduction to Bonds, Treasury and Corporate Notes and Bonds, Convertible Bonds, Stripped Bonds and Coupons, Zero Coupon Bonds and Original Issue Discount...

Real Estate

Joint Tenancy and Tenancy in Common, Tenancy by the Entirety, Community Property, UNIFORM MARITAL PROPERTY ACT,Overview of Real Estate Investments...

Employee Benefits

Benefits Today, The Compensation Package, Cafeteria Plans, Fringe Benefits, Educational Assistance Programs, Educational Assistance Programs...

Executive Compensation

Effective Executive Comopensation, Property Transferred as Compensation, Golden Parachutes,Below Market Loans: Compensation-related...

Pension and Profit Sharing

Introduction, Types of Qualified Plans, Qualification Rules, Funding & Deductions, Plan Design, Fiduciaries and Plan Investments, Plan Termination...

Deferred Compensation - Taxation

Goverment Non-Tax Requirements, Tax Aspects, Death Benefit Only Deferred Compensation, Planning a Deferred Compensation Agreement...

Individual Retirement

Introduction, Erisa Provisions, Plan Requirements, Income Taxation,ROTH IRAs, EDUCATION IRAs...

Federal Estate Tax

Federal Estate Tax – General, Life Insurance/Health Insurance/Annuities: Personal Insurance, The Federal Estate Tax Deductions and Credits...

Estate Planning

Planning Techniques, Lifetime Giving, Wills & Trusts, Intestacy, Uses of Life Insurance, Gifts to Minors, Charitable Giving, Community Property...

Business Entities

Proprietorships, Partnerships, LLCs & Corporations, Buy-Sell Agreements, Partnership & Corporate Taxation, Family Limited Partnerships...

Gift and GST Taxes

The Federal Estate & Gift Tax, The Generation Skipping Tax, GST-Exempt ILITs, State Death Taxes...

Lifetime Gifts

Gifts to Minors, Charitable Giving, Crummey Powers, Gifts of Life Insurance...

Qualified Retirement Plans

Defined Contribution and Defined Benefit Plans, Profit Sharing and 401(k) Plans, ESOPs, Qualification Requirements, Tax Rules...

Investment Planning

Types of Investment Vehicles, Taxation of Investments, Investment Strategies...

Financial Planning

Financial Planning Concepts, Financial Planning for Special Circumstances...

AUS Special Reports

Topics of special interest to financial advisors.

State Law Digests

Covering Wills, Trusts, Intestacy, Insurable Interest,Insurance Exemption Laws..

Case Studies

How Would You Advise?

Tables and Inflation Adjusted Amounts

Tax COLAs, Qualified Plans, IRAs, 7520 rate

Specimen Forms

Various Planning Scenerios...

View All Main Libraries

A complete listing of all Main Libraries.

Topical Index

Index of General Subject Areas.

Advisor's Journal

Dodging the Medicare Income-Based Surcharge
By Robert Bloink, Esq. and William H. Byrnes, Esq.
The complex rules governing Medicare income-based premium surcharges can increase higher income clients’ health insurance costs by more than 200 percent during retirement.
In Building the Modern-Day Stretch IRA, Proceed with Caution
By Robert Bloink, Esq. and William H. Byrnes. Esq.
While most advisors and clients were aware that the benefits of an IRA could be “stretched” over future generations, the Supreme Court’s recent finding that non-spousal inherited IRAs do not qualify as protected retirement assets has generated renewed interest in how to structure the IRA as a wealth transfer vehicle.
Designing a Variable Annuity Safety Net—Without the Price Tag
By Robert Bloink, Esq. and William H. Byrne, Esq.
Often, clients who do carefully analyze the potential return on guaranteed income riders are finding that in today’s market, the costs simply exceed the benefits.
File and Suspend Creates a Social Security Insurance Policy
By Robert Bloink, Esq. and William H. Byrnes, Esq.
The Social Security system provides a loophole allowing clients who have delayed retirement to access benefits even after the initial decision to defer has been made.
Maximizing Retirement Plan Dollars: IRS Blesses Split 401(k) Rollovers
By Robert Bloink, Esq. and William H. Byrnes, Esq.
The IRS has recently cleared the pathway for high-income clients looking to maximize the value of their employer-sponsored retirement plan assets.

Practice Aids

Buy Sell Agreements
Stock Redemption and Cross Purchase Agreements, Family Attribution, Business Succession Planning...
Estate Planning
Wills, Trusts, Joint Tenancy, Tenancy in Common, POD accounts, Custodial Accounts, Intestate Succession...
Business Life Insurance
Key Person Insurance, Executive Bonus, Deferred Compensation, Rabbi Trusts, Secular Trusts, Split-Dollar, ...
Retirement Planning
IRAs, SEPs, 401(k)s, Qualified Retirement Plans, ESOPs, Rollovers, Life Insurance in Qualified Plans...
Financial Planning
Disability Income Insurance, Long Term Care Insurance, Health Insurance, 529 Plans, Taxation of Investments...
Employee Benefits
Group Term Life Insurance, COBRA, Cafeteria Plans, Flexible Spending Accounts, Health Savings Account...

Selected Highlights

Estate shrinkage is closely related to estate liquidity—or lack of liquidity. A certain amount of liquidity is needed to meet estate settlement costs that cause the shrinkage.
Under common law minors cannot own property in their own names. This does not mean that a minor cannot inherit an IRA or be designated as the beneficiary of an IRA; it means that their are special considerations.
Powers of appointment are a valuable tool in estate plans, because they allow for future flexibility in the ultimate disposition of the donors property which is placed in a trust.
For wealthier and more sophisticated investors 529 Plans may not be the best option to financially prepare for college.
A substantial portion of the wealth possessed by Americans today consists of IRAs, 401(k)s and 403(b)s. This article covers all the distribution rules and all aspects of trusts as beneficiaries of tax deferred retirement accounts including sample forms.
Certain high income clients who have not previously made deductible IRA contributions ought consider opening a traditional IRA this year and contributing the largest allowable nondeductible contribution they can manage.
The will approach is based upon one of two major assumptions. At the time of the interview, either the prospect has a will or doesn`t - there`s no middle ground.
Significant tax advantages can be achieved by widows and widowers who are beneficiaries of credit shelter trusts (established upon the deaths of their respective spouses), through the purchase...

Tax Facts

"FEDERAL ESTATE TAX, GIFT TAX, GENERATION-SKIPPING TRANSFER TAX, AND VALUATION"

Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation, Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation, Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation

"MUTUAL FUNDS, UNIT TRUSTS, REITS"

Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts, Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts, Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts

ANNUITIES

Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Charitable Gift Annuity, Death, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Structured Settlements, Taxation, Withholding, Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Charitable Gift Annuity, Death, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Structured Settlements, Charitable Gift Annuity, Taxation, Death, Withholding, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Structured Settlements, Taxation, Withholding

BONDS

Bond Premium, Corporate Bonds, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Treasury Bonds and Notes, Bond Premium, Corporate Bonds, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Bond Premium, Corporate Bonds, Treasury Bonds and Notes, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Treasury Bonds and Notes

BUSINESS LIFE INSURANCE

Accumulated Earnings Tax, Alternative Minimum Tax, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Sale or Liquidation of Partnership Interest, Stock Purchase Agreement, Transfer of Policy, Accumulated Earnings Tax, Alternative Minimum Tax, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Accumulated Earnings Tax, Sale or Liquidation of Partnership Interest, Alternative Minimum Tax, Stock Purchase Agreement, Transfer of Policy, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Sale or Liquidation of Partnership Interest, Stock Purchase Agreement, Transfer of Policy

CAFETERIA PLANS

CAPTIVE INSURANCE

CATTLE

CHARITABLE GIFTS

COMPENSATION

DEDUCTION OF INTEREST AND EXPENSES

DEFERRED COMPENSATION

Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation, Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation, Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation

DEPENDENT CARE ASSISTANCE PROGRAMS

DISCLOSURE REQUIREMENTS

New Disclosure Regulations for Retirement Plan Service Providers, New Disclosure Regulations for Retirement Plan Service Providers, New Disclosure Regulations for Retirement Plan Service Providers

EDUCATIONAL BENEFIT TRUSTS

EMPLOYEE DEATH BENEFITS

EQUIPMENT LEASING

FEDERAL INCOME TAXATION

Corporations And Other Business Entities, General Rules, Corporations And Other Business Entities, General Rules, Corporations And Other Business Entities, General Rules

FINANCIAL INSTITUTIONS

FRONT MATTER

Abbreviations, About Summit Business Media, About the Editors, Introduction, Abbreviations, About Summit Business Media, About the Editors, Introduction, Abbreviations, About Summit Business Media, About the Editors, Introduction

FUTURES

GROUP TERM LIFE INSURANCE

Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves, Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves, Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves

HEALTH INSURANCE

Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law, Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law, Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law

INDIVIDUAL RETIREMENT PLANS

Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP), Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP), Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP)

INTELLECTUAL PROPERTY

INTERNATIONAL TAX

LIFE INSURANCE

Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Creditor Insurance, Death Proceeds, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Taxation Of Distribution of Life Insurance Contract, Value of Unmatured Policy, Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Creditor Insurance, Death Proceeds, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Taxation Of Distribution of Life Insurance Contract, Creditor Insurance, Death Proceeds, Value of Unmatured Policy, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Taxation Of Distribution of Life Insurance Contract, Value of Unmatured Policy

LIMITATION ON LOSS DEDUCTIONS

LIMITED PARTNERSHIPS

LONG-TERM CARE INSURANCE

In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits, In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits, In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits

OIL AND GAS

OPTIONS

OTHER

Insurance & Employee Benefits, Investments, Insurance & Employee Benefits, Investments, Insurance & Employee Benefits, Investments

PENSION AND PROFIT SHARING

Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions, Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions, Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions

PRECIOUS METALS AND COLLECTIBLES

REAL ESTATE

REVERSE MORTGAGE

ROLLOVER

S CORPORATIONS

SPLIT DOLLAR PLAN

STOCKS

Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities, Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities, Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities

STRADDLES AND OTHER TRANSACTIONS

TAX-SHELTERED ANNUITIES FOR EMPLOYEES OF SECTION 501(c)(3) ORGANIZATIONS AND PUBLIC SCHOOLS

Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Social Security and Withholding Taxes, Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Social Security and Withholding Taxes

WELFARE BENEFIT FUNDS

"FEDERAL ESTATE TAX, GIFT TAX, GENERATION-SKIPPING TRANSFER TAX, AND VALUATION"

Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation, Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation, Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation

"MUTUAL FUNDS, UNIT TRUSTS, REITS"

Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts, Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts, Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts

ANNUITIES

Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Charitable Gift Annuity, Death, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Structured Settlements, Taxation, Withholding, Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Charitable Gift Annuity, Death, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Structured Settlements, Charitable Gift Annuity, Taxation, Death, Withholding, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Structured Settlements, Taxation, Withholding

BONDS

Bond Premium, Corporate Bonds, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Treasury Bonds and Notes, Bond Premium, Corporate Bonds, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Bond Premium, Corporate Bonds, Treasury Bonds and Notes, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Treasury Bonds and Notes

BUSINESS LIFE INSURANCE

Accumulated Earnings Tax, Alternative Minimum Tax, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Sale or Liquidation of Partnership Interest, Stock Purchase Agreement, Transfer of Policy, Accumulated Earnings Tax, Alternative Minimum Tax, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Accumulated Earnings Tax, Sale or Liquidation of Partnership Interest, Alternative Minimum Tax, Stock Purchase Agreement, Transfer of Policy, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Sale or Liquidation of Partnership Interest, Stock Purchase Agreement, Transfer of Policy

CAFETERIA PLANS

CAPTIVE INSURANCE

CATTLE

CHARITABLE GIFTS

COMPENSATION

DEDUCTION OF INTEREST AND EXPENSES

DEFERRED COMPENSATION

Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation, Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation, Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation

DEPENDENT CARE ASSISTANCE PROGRAMS

DISCLOSURE REQUIREMENTS

New Disclosure Regulations for Retirement Plan Service Providers, New Disclosure Regulations for Retirement Plan Service Providers, New Disclosure Regulations for Retirement Plan Service Providers

EDUCATIONAL BENEFIT TRUSTS

EMPLOYEE DEATH BENEFITS

EQUIPMENT LEASING

FEDERAL INCOME TAXATION

Corporations And Other Business Entities, General Rules, Corporations And Other Business Entities, General Rules, Corporations And Other Business Entities, General Rules

FINANCIAL INSTITUTIONS

FRONT MATTER

Abbreviations, About Summit Business Media, About the Editors, Introduction, Abbreviations, About Summit Business Media, About the Editors, Introduction, Abbreviations, About Summit Business Media, About the Editors, Introduction

FUTURES

GROUP TERM LIFE INSURANCE

Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves, Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves, Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves

HEALTH INSURANCE

Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law, Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law, Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law

INDIVIDUAL RETIREMENT PLANS

Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP), Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP), Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP)

INTELLECTUAL PROPERTY

INTERNATIONAL TAX

LIFE INSURANCE

Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Creditor Insurance, Death Proceeds, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Taxation Of Distribution of Life Insurance Contract, Value of Unmatured Policy, Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Creditor Insurance, Death Proceeds, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Taxation Of Distribution of Life Insurance Contract, Creditor Insurance, Death Proceeds, Value of Unmatured Policy, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Taxation Of Distribution of Life Insurance Contract, Value of Unmatured Policy

LIMITATION ON LOSS DEDUCTIONS

LIMITED PARTNERSHIPS

LONG-TERM CARE INSURANCE

In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits, In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits, In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits

OIL AND GAS

OPTIONS

OTHER

Insurance & Employee Benefits, Investments, Insurance & Employee Benefits, Investments, Insurance & Employee Benefits, Investments

PENSION AND PROFIT SHARING

Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions, Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions, Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions

PRECIOUS METALS AND COLLECTIBLES

REAL ESTATE

"FEDERAL ESTATE TAX, GIFT TAX, GENERATION-SKIPPING TRANSFER TAX, AND VALUATION"

Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation, Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation, Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Valuation

"MUTUAL FUNDS, UNIT TRUSTS, REITS"

Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts, Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts, Exchange-Traded Funds (ETFs), Hedge Funds, Mutual Funds, Real Estate Investment Trusts (REITs), Unit Trusts

REVERSE MORTGAGE

ROLLOVER

S CORPORATIONS

ANNUITIES

Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Charitable Gift Annuity, Death, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Structured Settlements, Taxation, Withholding, Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Charitable Gift Annuity, Death, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Amounts Not Received as an Annuity, Amounts Received as an Annuity: Fixed Annuities, Annuity Rules: Variable Annuities, Structured Settlements, Charitable Gift Annuity, Taxation, Death, Withholding, Disposition, Divorce, Estate Tax, Gifts and Charitable Gifts, In General, Loss, Private Annuity, Structured Settlements, Taxation, Withholding

SPLIT DOLLAR PLAN

BONDS

Bond Premium, Corporate Bonds, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Treasury Bonds and Notes, Bond Premium, Corporate Bonds, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Bond Premium, Corporate Bonds, Treasury Bonds and Notes, Inflation-Indexed Bonds, Market Discount, Municipal Bonds, Original Issue Discount, Other Issues Affecting Bonds, Short-Term Taxable Obligations (Maturities One Year or Less), Treasury Bonds and Notes

BUSINESS LIFE INSURANCE

Accumulated Earnings Tax, Alternative Minimum Tax, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Sale or Liquidation of Partnership Interest, Stock Purchase Agreement, Transfer of Policy, Accumulated Earnings Tax, Alternative Minimum Tax, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Accumulated Earnings Tax, Sale or Liquidation of Partnership Interest, Alternative Minimum Tax, Stock Purchase Agreement, Transfer of Policy, Death Proceeds of Business Life Insurance, Estate Tax Issues, Gift Tax Issues, Premiums, S Corporations, Sale or Liquidation of Partnership Interest, Stock Purchase Agreement, Transfer of Policy

STOCKS

Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities, Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities, Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities

CAFETERIA PLANS

STRADDLES AND OTHER TRANSACTIONS

CAPTIVE INSURANCE

CATTLE

CHARITABLE GIFTS

COMPENSATION

TAX-SHELTERED ANNUITIES FOR EMPLOYEES OF SECTION 501(c)(3) ORGANIZATIONS AND PUBLIC SCHOOLS

Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Social Security and Withholding Taxes, Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Social Security and Withholding Taxes

DEDUCTION OF INTEREST AND EXPENSES

WELFARE BENEFIT FUNDS

DEFERRED COMPENSATION

Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation, Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation, Funded Deferred Compensation (Annuities and Trusts), Unfunded Deferred Compensation

DEPENDENT CARE ASSISTANCE PROGRAMS

DISCLOSURE REQUIREMENTS

New Disclosure Regulations for Retirement Plan Service Providers, New Disclosure Regulations for Retirement Plan Service Providers, New Disclosure Regulations for Retirement Plan Service Providers

EDUCATIONAL BENEFIT TRUSTS

EMPLOYEE DEATH BENEFITS

EQUIPMENT LEASING

FEDERAL INCOME TAXATION

Corporations And Other Business Entities, General Rules, Corporations And Other Business Entities, General Rules, Corporations And Other Business Entities, General Rules

FINANCIAL INSTITUTIONS

FRONT MATTER

Abbreviations, About Summit Business Media, About the Editors, Introduction, Abbreviations, About Summit Business Media, About the Editors, Introduction, Abbreviations, About Summit Business Media, About the Editors, Introduction

FUTURES

GROUP TERM LIFE INSURANCE

Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves, Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves, Death Benefits, Group Permanent Insurance, Group Survivor Income Benefit, Group Term Life Insurance, Retired Lives Reserves

HEALTH INSURANCE

Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law, Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law, Employer-Provided Health Insurance, Health and Medical Savings Accounts, Health Insurance And The Estate Tax, Health Insurance And The Gift Tax, The New Health Care Reform Law

INDIVIDUAL RETIREMENT PLANS

Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP), Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP), Distributions, Early Distributions, Eligibility, Employer-Sponsored IRAs, Estate Tax Issues, Filing Requirements, In General, Required Minimum Distributions, Simple IRA, Simplified Employee Pension (SEP)

INTELLECTUAL PROPERTY

INTERNATIONAL TAX

LIFE INSURANCE

Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Creditor Insurance, Death Proceeds, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Taxation Of Distribution of Life Insurance Contract, Value of Unmatured Policy, Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Creditor Insurance, Death Proceeds, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Cash Value Increases, Collection of Delinquent Income Taxes from Life Insurance, Taxation Of Distribution of Life Insurance Contract, Creditor Insurance, Death Proceeds, Value of Unmatured Policy, Demutualization, Disability Provisions Under Life Policies, Divorce, Gift Tax Issues, Gifts and Charitable Gifts, Government Life Insurance, Life Insurance Trusts, Life Insurance: Estate Tax Issues, Living Proceeds, Policies Insuring More Than One Life, Premiums, Single Premium Whole Life Insurance Policy, Taxation Of Distribution of Life Insurance Contract, Value of Unmatured Policy

LIMITATION ON LOSS DEDUCTIONS

LIMITED PARTNERSHIPS

LONG-TERM CARE INSURANCE

In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits, In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits, In General, Non-Qualified Long-Term Care Insurance Contract, Premiums, Reporting Requirements, Taxation of Benefits

OIL AND GAS

OPTIONS

OTHER

Insurance & Employee Benefits, Investments, Insurance & Employee Benefits, Investments, Insurance & Employee Benefits, Investments

PENSION AND PROFIT SHARING

Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions, Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions, Employer Deduction, Plan Types And Features, Qualification, Qualified Plans And The Estate Tax, Taxation of Distributions

PRECIOUS METALS AND COLLECTIBLES

REAL ESTATE

REVERSE MORTGAGE

ROLLOVER

S CORPORATIONS

SPLIT DOLLAR PLAN

STOCKS

Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities, Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities, Dividends, Sale or Exchange, Stock Options, Stock Warrants, Worthless Securities

STRADDLES AND OTHER TRANSACTIONS

TAX-SHELTERED ANNUITIES FOR EMPLOYEES OF SECTION 501(c)(3) ORGANIZATIONS AND PUBLIC SCHOOLS

Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Social Security and Withholding Taxes, Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Amounts Received Under the Plan, Changing Issuers, Contract Requirements, Contributions, Distributions, Excise Taxes, Plan Termination, Social Security and Withholding Taxes

WELFARE BENEFIT FUNDS