Advisor's Journal


January 2017

State of the Annuity Marketplace: Fixed Indexed Annuities to Dominate 2017

Awaiting Trump's Tax Reform: Shifting 401(k) Funding Strategies

NY Regulators Highlight Need to Keep Annuity Suitability in Sight

Small Business Gets Year End Relief for Health Reimbursements

December 2016

The Roth Annuity: A Bright Star in Annuity Investing

The End of Long-Term Care Insurance As We Know It?

November 2016

Avoid Leaving Money on the Table Under New Social Security Rules

New Regs Encourage Split Annuity Pension Option

IRS Offers a Get Out of Jail Free Card for Late IRA Rollovers

Small Business Self-Funded Health Insurance Surges

October 2016

Cash Balance Plans Supersize Small Business Retirement Savings

Dodging a Pro-Rata Rule Tax Debacle on IRA Transactions

Outsourcing Fiduciary Duties Offers Small Businesses a Lifeboat

New IRS QTIP Rules Boost Estate Tax Portability Benefits

GAO Report Could Kick-Start 401(k) Annuity Offerings

September 2016

Community Property: Avoiding a Collision with Federal IRA Rules

Self-Directed IRAs: Avoid Stumbling Into Fiduciary Liability

Small Business Group Health Coverage: Back for a Sequel?

GRAT Valuation Discounts Disappearing Soon

August 2016

The No-Tax Distribution: Alternatives to the RMD Tax Bite

The Deciding Factor: Post-Pension Buyout Investment Management

Risks & Rewards: HMRAs Reduce Small Business Health Coverage Risks

The Post-70½ Contribution Rules

Shifting Ground: Broker-Dealers Embrace Best Interest Contract Exemption

July 2016

Annuities as an RMD Answer: Navigating Potential Pitfalls

ABLE Accounts Unlock Door to Tax-Preferred Special Needs Savings

NUA: One Potentially Pleasant Tax Surprise

The Variable Annuity’s Post-Fiduciary Rule Revival

June 2016

Who's Tracking IRA Basis?

Putting Excess 529 Plan Funds to (Tax-Preferred) Work

When HSAs and Medicare Mix: Avoiding a Surprise Tax Hit

The Next Thing—Annuitant Driven Annuities

May 2016

Estate Plan Redux: Emerging Strategies for a Post-Portability World

Mitigating Postretirement Health Expense Risk

Brave New World: Post-Fiduciary Rule Fixed Indexed Annuity Sales

The Math of Medicare Deferment Strategies

April 2016

Fiduciary Rule Highlights HSA Retirement Income Value

Retirement Income Planning: Not Just for Grown Ups

Rising Interest Rates and Fixed Annuities: Can They Mix?

Next Level RMD Planning: Avoiding the Post 70½ RMD

March 2016

GAO Offers a Revised Retirement Spending Model

Retaining Key Executives with Insurance Strategies

Evolution of a Variable Annuity: What’s Next for Post-Fiduciary Rule Products

Avoid the Tax Trap with Trusts and Annuities

Avoid the Tax Trap with Trusts and Annuities

Avoid Policy Replacement Tax Traps

February 2016

The Extra Mile: Understanding the AG 49 Impact on IUL Consumers

ILITs Team Up with IRA Trusts to Maximize Inherited IRA Benefits

Evolution of a Variable Annuity: What’s Next for Post-Fiduciary Rule Products

Short-Term Care Insurance Takes Off

No-Refund Options Double the Deferred Annuity Safety Net

January 2016

Online Roadmap to Post-File & Suspend Strategies

Have it All: Optimizing Results with Whole Life + Indexed Universal Life Insurance

Wellness Initiatives-Not Just for Employer Sponsored Life Plans

December 2015

The New Variables in a Variable Annuity

Evaluating Innovations in Uncapped Index Crediting

Maximizing Fixed Income Annuity Earnings Potential with Interest Crediting

RMD Planning for Maximum Retirement Income Impact

November 2015

Optional Death Benefits Broaden IOVA's Reach

Charting the Course: The Costs and Benefits of LTC Hybrids

Final DOL Rule Could Pull Indexed Annuities Under Variable Umbrella

Managing the Variables in a Variable Annuity Exchange

October 2015

The Inherited Roth Rollover: How to Avoid Unpleasant Surprises

Reverse Mortgages: Does the Strategy Fit?

QLACs Simplify the Retirement Income Planning Game

RMDs: An Unconventional ESA Funding Tool

September 2015

Retirement Benefits for Non-Working Spouses: A Boost for the Whole Household

Court Clears Path for Short Term Annuities in Medicaid Planning

Roth Conversions: A Silver Lining to the Market Downturn

Dodging Steep Penalties in Retiree-Only HRA Design

August 2015

Pre-Retirement Rollover Traps to Avoid

Exceptions to the Rule Can Save a Spousal IRA Rollover

IUL: A Nontraditional Route to Allocating Retirement Income Assets

Minimizing Excess Roth Contribution Penalties: Timing Matters

Is the Stand-Alone HRA Making a Comeback??

July 2015

Maximizing Health Savings Choices: HSA or FSA?

Does the QLAC Fit?—Pros and Cons of an Emerging Product

Final Regs Clear Path to Portability for Smaller Estates

June 2015

Look Before You Leap: The Case For Skipping the 401(k)-to-IRA Rollover

College Savings Demystified: The Devil is in the Details

The 401(k) Loan: Friend or Foe?

Trending? Retirement Spending Accounts?

Dodge the New Medicare Surcharge Bullet

May 2015

Annuities, Insurance, Investments: A Triple Crown Retirement Income Strategy

Exemptions Provide Key to Unlocking DOL Fiduciary Rules

Now Trending in LTC: Combination Annuity-LTC Sales Soar

The New Fixed Income Playbook: Lock in Gains with Modern FIAs

April 2015

Pitfall of 70½, Maximizing IRA Value at 69

The Cadillac of Taxes: Not Just For Luxury Health Savings Vehicles

Avoid an Income-Based Chain Reaction to Reduced Social Security Benefits

Preserving Appreciated Value: Rethink Clients' GRAT Asset Allocations

March 2015

HDHPs Unlock HSA Strategy for Older Clients

More Than An Ocean View: Ten Tax-Friendly States for Retirees

Removing the Roth IRA Contribution Limit Roadblock with 401(k) Dollars

Turning a Retirement Planning Burden into Tax Savings for Small Businesses

All Eyes on Fiduciary v. Suitability Debate for 401(k) Advisors

February 2015

Annuitizing the Inheritance: Tips and Tricks to Get it Right

QLACs Change the Game in Social Security Timing

Retirement Roundup: 5 Hot Topics for 2015

Flex-Pay Options Create DIA Appeal for Younger Generations

January 2015

A Perfect Pair: New Roth 401(k) Rollovers Maximize After-Tax Contribution Value

Spotlight on Sequence of Return Risk

The Tax Extender Waiting Game Is Over

New ABLE Act Opens Door to Tax-Preferred Savings

December 2014

The Split-Dollar Triple Tax Savings Package

The Tax Trap of Year-End Qualified Plan Distributions

IUL Is Trending

November 2014

Are Deferred Annuities Becoming the Default 401(k) Investment?

Sequencing for Success: How to Maximize Post-Retirement Income



Court Steps in to Block Restrictive State Medicaid Annuity Practices

October 2014

File and Suspend Creates a Social Security Insurance Policy

Designing a Variable Annuity Safety Net—Without the Price Tag

In Building the Modern-Day Stretch IRA, Proceed with Caution

Dodging the Medicare Income-Based Surcharge

September 2014

Fixed Annuities Trending—But Why Now?

A Built-in Hedge: New Hybrid Indexed Annuities Balance Market Volatility

Safeguarding the Retirement Nest Egg with In-service Withdrawals

Avoid the IRS by Planning Ahead for Tax-Free Inherited IRA Rollovers

Maximizing Retirement Plan Dollars: IRS Blesses Split 401(k) Rollovers

August 2014

Dodging the Backdoor Investment Income Tax on Retirement Funds

Reversionary Annuities—A Planning Fit?

Qualified Plan Dollars Multiply the Value of Life Insurance

A Smarter Strategy for Recharacterizing Roths

July 2014

DIAs: More Than Just Longevity Insurance

Final Longevity Annuity Regulations Clear Path for Future Growth

Linked vs. Built-in Living Benefits: Fixing the Health Coverage Gap

Private Placement Variable Annuities: The Luxury Retirement Vehicle of the Future

June 2014

Annuities + LTC: Does the Rider Fit?

HSAs: An Unconventional Retirement Income Planning Tool

Pitching the Perfect Product: Indexed Annuities Meet GLWBs

Qualifying 401(k) Dollars for Stretch IRA Treatment

May 2014

The MEC’s Last Stand

Making the Annuity Fit: IVAs vs. Structured Annuities

Annuities as an RMD Answer

401(k) vs. IRA: The Real Roth Conversion Question

April 2014

Overlooked Postretirement Healthcare Strategy

Supreme Court Changes the Game for Inherited IRAs

Tax Court Untangles NIIT Passive Activity Trap for Trusts

GLWBs and LIBRs—Which Rider Fits?

March 2014

Pre-Tax Dollars Generate Guaranteed Lifetime Income

High-Income Clients Take a Detour to Funding Roth IRAs

Unlock a Social Security Windfall

Cash Value Life Insurance: Smarter than a Roth?

The One-Way Buy-Sell: A Two-Lane Street to Spousal Lifetime Income and Business Succession

February 2014

IRS Grants Reprieve for Late Portability Elections

Transition into Retirement Seamlessly with Combo DIA-Variable Annuity

Supplemental Policies Bridge the Emerging Health Coverage Gap

Annuities: To Surrender or Not?

January 2014

ESOPs: The Road to Business Succession

Counterintuitive Social Security Strategy Funds and Early Retirement

Yesterday’s Yields: Secondary Market Annuities Attract Client Attention

Regulators Shine Spotlight on IRA Rollover Suitability

December 2013

The Disappearing Tax Break: Reduce the Tax Bite before It’s Too Late

IRS Releases Unexpected Investment Tax Rules

States Taxing IRAs at the Source, Despite the Move

Trending—Universal Life Income Riders

Interest Rate Appeal: Market Value Adjusted Annuities Surge

November 2013

Can a Twitter Freeze Slash Your Client’s Tax Bill?

IRS Gives Double Tax Benefits of Health FSAs a Boost

New Crop of Hybrids Ushers in the Future of LTCI

Avoid the Medicaid Spend-Down: Court Clears Path for Annuities

October 2013

ACA Ups the Ante for Small Business Employee Classification

Indexed Variable Annuities—A Product Curveball

Deferred Annuities: Pension Building Blocks for the Next Generation

Tax Court Takes the Bite out of the Three-Year Bringback Rule

September 2013

Secure Retirement in a Decade with a DB(k) Plan

The Deferred Income Annuity Boom: Retirement Income Security in a Single Package

Whole Life—A New Asset Class to Allocate?

ACA Silver Lining: SHOP Exchange Generates Small Business Tax Incentives

Don’t Let Policy Loans Trap Clients in a Transfer for Value Rule Snare

August 2013

New Annuity Offerings for the Long Haul: Reforming the Annuity Image Problem

1035 an Inherited Annuity?

Build Your Own Fully-Funded LTCI Policy with Hybrid Annuities

Next Generation Term Life

July 2013

Variable Annuity Guaranteed Benefits: Going, Going, Gone?

FASB Proposes Changes to Life Insurance Accounting: Are Higher Premium on the Horizon?

Net Unrealized Appreciation Tax Break: Still a Tax Break in 2013?

The Stretch IRA’s Ouster from the Estate Planning Arena—What Clients Need to Know Now

The Clock Is Ticking on GRATs

June 2013

In Medicaid Planning, Don’t Surrender Life Insurance—Trade It for Long-Term Care Instead

The Affordable Care Act Raises the Stakes for HSAs

The Not-So-Irrevocable Trust: Unlocking Trust Assets

SEC Comments Muddy the Waters in Common Fiduciary Standard Debate

The End of DOMA: Married in the Eyes of the IRS

May 2013

The Investment Income Tax: Don’t Get Caught in the Passive Activity Trap

Income-Based Premiums Triple the Cost of Medicare under the ACA

Did Portability Kill the Credit Shelter Trust?

The Value of Variable Life Insurance: Surrender Charges and Fair Market Value

April 2013

The Price of Longevity: When Clients Outlive Their Longevity Insurance

Estate Planning Tools in the Administration Budget Proposal’s Crossfire

Multiplying Deductible Familial IRA Contributions

Time Is Running out for Social Security’s File and Suspend—Cash in Now

March 2013

Protecting Beneficiaries from a Windfall: Controlling the Life Insurance Death Benefit Distribution Stream after Death

ESOP Tax-Free Rollovers Defer Taxes—or Lead Small Business Clients to the Frying Pan

Guaranteed Lifetime Income Variable Annuities: Eliminating the Confusion—and the Price Tag

Navigating the Maze: Social Security, Spouses, and Survivors

February 2013

Are HRAs on the Chopping Block under the Affordable Care Act?

The New Retirement Income Game: Ousting the 4 Percent Rule

The New Retirement Ballpark: Creating Sustainable and Sufficient Retirement Income

The Life Insurance College Savings Bank

January 2013

The Fiscal Cliff Conclusion: Compromise Continues Tax Cuts for Many, But Not All

Fiscal Cliff Agreement Opens the Floodgates for 2013 Roth Conversions

Tax-Free IRA Charitable Rollovers Back in 2013, but the 2012 Election Window Closes February 1

How to Protect Your Children from a Financial Windfall: The $5.25 Million Question

December 2012

The Life Insurance Fiscal Cliff: The End of a Tax-Preferred Product Class?

Building a Fully-Funded Retirement in Under a Decade

To Gift or Not to Gift: Reinstatement of the Pease Limitation on Charitable Deductions

The Season of Gifting and Asset Sales: Quick Fixes for Year-End Transactions

November 2012

Creating Sustainable Income Early in Retirement with Deferred Income Annuities

The Next Four Years of Retirement Planning with President Obama

Room for Compromise: Eliminating the Fiscal Cliff with Current Tax Rates

October 2012

Critical Illness Riders: Life Insurance Protection for the Living

The Rose’s Thorn: Increasing Premium Rates for Hybrid Life Insurance—LTC Policies under Revised AG 38

The Ticking Estate Tax Time Bomb: Less than 90 Days of Planning Remain

Maximizing Charitable Giving through Universal Life Insurance

Shaping Healthier Retirement Income Planning with IRS RMD Rules

September 2012

Permanent Life Insurance: A Smarter Investment Product?

Indexed Annuities: A Swiftly Tilting Product Class

IRS Untangles One Transfer-for-Value Rule Trap

Recharacterizing Roths: It Might Still Make Sense

August 2012

New Regulatory Hurdles: The Universal Fiduciary Standard

The Pension Buyout Offer Is on the Table: Now What?

Turning Your 401(k) into a Pension: The DC to DB Rollover

Life Settlements—Are they Back?

July 2012

Donor Advised Funds May be Going by the Wayside in 2013

A Package Deal: Planning for Long-Term Care with Income Security

Obama Signs Bill to Stabilize Pension Funding

Preparing Clients for the Reality of the PPACA’s Investment Income Tax

HSAs Losing Luster under the PPACA

FINRA Fee Increases May Raise Sticker Price on Financial Advice

June 2012

Post-Retirement Healthcare: A Quarter-Million Dollar Dilemma

Taking Back Control: Living Wills and Beyond

Whole Life Policies: Tapping the Cash Value as an Alternative to Equity Investing

Supreme Court Upholds Individual Mandate and Affordable Care Act

May 2012

Double Down on Tax Benefits with HSAs

Will Wandry Forever Eliminate IRS Valuation Arguments?

Don’t Risk It: Hybrid Policies Can Reduce the Risks in Long-Term Care

Post-Retirement Healthcare: A Quarter-Million Dollar Dilemma

April 2012

Looking for Long Term Care Insurance? You Might Not Find It. (CC 12-14)

Overfunded Roth IRAs May Provide Shelter for Upper Middle Class (CC 12-15)

The Timing of Maximizing Benefits and Minimizing Taxes on Social Security (CC 12-16)

March 2012

NAIC Reviews Hybrid Annuities to Ensure Meaningful Guaranteed Income Benefit (CC 12-08)

Avoid Potential 2013 Tax Increases by Executing a Roth Conversion in 2012 (CC 12-09)

IRS Makes It Easier to Purchase Deferred Annuities with Retirement Plan Dollars (CC 12-10)

Joint Life Policies—Planning Beyond Estate Liquidity (CC 12-11)

Administration Proposal Eliminates IRA Benefits for Upper Middle Class (CC 12-12)

Reverse Mortgages and Retirement Planning: Bridging the Income Gap (CC 12-13)

February 2012

Stand-Alone Living Benefits—Guaranteeing Lifetime Income without an Annuity (CC 12-03)

Could the End of the Inherited IRA Be Near? (CC 12-04)

Planning for a Long Life: Longevity Insurance and Deferred Annuities (CC 12-05)

The IRA Charitable Donation: It’s Just a Tax Deduction in 2012 (CC 12-06)

Life Insurance Premiums May Rise with NAIC Approach to AG 38 (CC 12-07)

January 2012

SEC Redefines Insurance Suitability Qualifiers for Certain Products (CC 12-01)

Long-Lost Policy Returns to Bite Couple (CC 12-02)

December 2011

Key Employee Retention with a Life Insurance Funded DBO Plan (CC 11-211)

Preparing Your Clients for Inevitable Tax Hikes (CC 11-212)

IRS Greenlights ILIT Replacement Policies (CC 11-213)

Which Client Deductions Will Expire after 12-31-11?(CC 11-214)

An Unlikely Marriage: The New Term UL(CC 11-215)

IRS Shows Mercy and Allows Stretch IRA(CC 11-216)

Reversionary Annuities: A Low-Cost Way to Protect Surviving Beneficiaries?(CC 11-217)

November 2011

The Pitfalls of Serving as a Trustee for a Client’s Life Insurance Trust (CC 11-203)

Donor Advised Funds: A Less Expensive Charitable Alternative? (CC 11-204)

An Annuity Alternative to LTC Insurance (CC 11-205)

When Do IRAs and Annuities Mix? (CC 11-206)

LIRPs: Retirement Alternative or Rip-Off? (CC 11-207)

Avoid the Pitfalls of Gift-Splitting (CC 11-208)

Are Variable Annuity Losses Deductible? (CC 11-209)

Charitable Annuities: To Give Is To Receive (CC 11-210)

October 2011

IRS Amnesty for Registered Reps Classification (CC 11-195)

Carrier STOLI Suits Are Not Limited by Contestability Period (CC 11-196)

Portability Election Could Trigger Estate Tax Return Avalanche (CC 11-197)

Tax Court Okays Crummy Crummey Powers (CC 11-198)

Buy Sell Agreements: Avoiding Transfer-for-Value Problems (CC 11-199)

Graegin Loans: Estate Liquidity Solution (CC 11-200)

Is Domestic Asset Protection Still Viable After Mortensen? (CC 11-201)

Longevity Insurance: An Answer to Your Clients` Biggest Worry? (CC 11-202)

September 2011

Annuities and Inflation Risk (CC 11-172)

Is the Carried Interest Loophole Closing? (CC 11-173)

IRS Issues Basis Guidance for Estates Electing against the Estate Tax (CC 11-174)

The Bypass Trust is Obsolete: Now What? (CC 11-175)

No-Lapse Guaranteed UL Disappears (CC 11-176)

Making a Successful Inter-Firm Move (CC 11-177)

Producer Awards to Be Avoided (CC 11-178)

U.S. Sues Banks over Mortgage-Backed Securities (CC 11-179)

Sidestepping Income Tax When a Policy Is Cancelled with Outstanding Loans (CC 11-180)

Are You Part of “One of the Greatest Scams of Our Time”? (CC 11-181)

The Need for a Tailored Family Limit Partnership (CC 11-182)

IRS Clarifies Deductibility of Advisory Fees by Estates and Trusts (CC 11-183)

Greek Crisis Continues to Stress World Economy (CC 11-184)

“Wealthy” Making $200k+ Would Pay for President`s Jobs Act (CC 11-185)

Dodd-Frank’s Call for a Federal Insurance Regulator (CC 11-186)

Roth Redo Can Slash Taxes (CC 11-187)

Bank Financial Advisor Cross-Selling Floundering (CC 11-188)

Administration Proposal Eliminates Tax Free Status of Muni Bonds for the Affluent (CC 11-189)

CBO Challenges Republicans on Tax Increases (CC 11-190)

FINRA Bids to Become RIA Regulator (CC 11-191)

The Confusing World of Contingent Annuities (CC 11-192)

Rogue Trader Costs Swiss Bank UBS $2 Billion (CC 11-193)

August 2011

Is the Latest Greek Bailout Just Delaying the Inevitable? (CC 11-149)

Annuity Respect: Earning It! (CC 11-150)

FINRA: Taking the “Self” Out of Self-Regulatory Organization (CC 11-151)

IRA Owners on Brokerage Chopping Block (CC 11-152)

IRS Streamlines Partial Exchanges of Annuities (CC 11-153)

Debt Limit Deal Leaves Unfinished Business (CC 11-154)

Soliciting Business Overseas: FINRA Says to Look before You Leap (CC 11-155)

Is the Internet Making Agent Direct Selling Obsolete in the Life Markets? (CC 11-156)

Advisors Get Failing Grade for Social Media Flirtations (CC 11-157)

Texas Securities Regulator Sues Life Partners (CC 11-158)

What Does the U.S. Downgrade Mean for Clients? (CC 11-159)

IRS Finally Issues Guidance on 2010 Estate Tax (CC 11-160)

Charitable Formula Clause Greenlighted by Appeals Court (CC 11-161)

Preserving Investment in an Annuity Contract (CC 11-162)

U.K. Life Settlement Funds Expanding (CC 11-163)

Real SEC Reform or Half Measure? (CC 11-164)

AARP Goes after Reverse Mortgages (CC 11-165)

Are Income Tax Hikes Inevitable? (CC 11-166)

Deficit Reduction Committee Gets to Work (CC 11-167)

LTC Buyers Choose Premium Increases over Limited Benefits (CC 11-168)

U.S. Investigating Standard & Poors after Debt Downgrade (CC 11-169)

Avoid the FLP Trap When Paying the Estate Tax (CC 11-170)

High Net Worth Clients: To Friend or to Tweet? (CC 11-171)

July 2011

Advisors Are from Mars, Clients Are from Venus (CC 11-128)

Better Late Than Never: SEC Implements the Switch (CC 11-129)

FINRA Sets Regulatory Sights on Structured Products (CC 11-130)

Financial Planners and Insurance Producers at Odds over Fiduciary Standard (CC 11-131)

Domestic Asset Protection Trusts: Equal to Their Offshore Brethren? (CC 11-132)

Battle Brewing over Employments Status of Financial Advisors (CC 11-133)

Democrats Call Debt Limit Unconstitutional (CC 11-134)

IRS Global Settlement for Millennium 419 (CC 11-135)

IRS Quashes Conversion Treatment for Basket Option Contracts (CC 11-136)

States Competing for Captives Insurance Business (CC 11-137)

IRS: No Individual SEP Plans for Partners (CC 11-138)

Debt Deal Talks Down to the Wire (CC 11-139)

Washington Contemplating Severe Cap on 401(k) Contributions (CC 11-140)

GAO Report Touts Annuities in Uncertain Retirement Environment (CC 11-141)

Decisions, Decisions, Decisions: the Effect of Choice on Investing Behavior (CC 11-142)

Roth Restructure Scheme Nets Couple a $2 Million Tax Bill (CC 11-143)

Dodd-Frank’s One-Year Anniversary: Where Are We Now? (CC 11-144)

Is the SEC up to Regulating RIAs? (CC 11-145)

Life Insurance Illustrative Rates: Nothing but Net (CC 11-146)

Powers of Appointment: Trust Power or Tax Trap? (CC 11-147)

Guaranteed Minimum Withdrawal Benefits: Do Clients Need Them? (CC 11-148)

June 2011

Tax Court Confirms That Surrender Charges Reduce Value of Life Insurance Policy (CC 11-107)

Court Holds that STOLI Law Is Not Retroactive (CC 11-108)

How Much to Allocate to Annuities: A Critical Analysis (CC 11-109)

Corporate Tax Reform: Easier Said Than Done (CC 11-110)

Are Unisex Mortality Tables Coming to America? (CC 11-111)

How Are IRA Owners Investing Their Money? (CC 11-112)

How to Lose a Charitable Deduction (CC 11-113)

What Next? ILITs and Estates under 5MM (CC 11-114)

Debt Limit Standoff Boils Over (CC 11-115)

Dodd-Frank: Dying on the Vine? (CC 11-116)

SEC Warns Investors about Principal Protected Notes (CC 11-117)

Are Indexed Annuities Securities? (CC 11-118)

IRS Provides FBAR Answers(CC 11-119)

Annuities: They Get No Respect (CC 11-120)

More States Moving to Estate Tax Repeal (CC 11-121)

When Are Policy Loans Taxable (CC 11-122)

Consumer Financial Protection Bureau: Ready for Launch? (CC 11-123)

The Psychology of Saving: If We’re Living Longer, Why Are We Saving Less? (CC 11-124)

Will Germany Let Greece Default? (CC 11-125)

Foreign Account Compliance: Are Foreign Policies Included? (CC 11-126)

Treasury Extends FBAR Deadline Again (CC 11-127)

Agent’s Allege Carrier Complicity in CHOLI (CC 11-128)

May 2011

Storm Clouds over U.S. Debt (CC 11-85)

IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger? (CC 11-86)

New Cancellation of Debt Rules Leave Grantors on the Hook (CC 11-87)

SEC OKs CFP Board’s Request to Dig into Applicants’ Backgrounds (CC 11-88)

Know the Rules before Playing the Game: Municipal Retirement Plans (CC 11-89)

IRS QTIP Ruling: Perils of Future Changes (CC 11-90)

The Pitfalls of Transitioning between Firms (CC 11-91)

STOLI Scheme Lands Insurance Agent in Jail (CC 11-92)

New Advisor Search Engine: Marketing Opportunity or Unwanted Expense? (CC 11-93)

The Changing World of Health Insurance: MLRs Slam Commissions (CC 11-94)

Is Barney Frank’s Resolve to Implement Dodd-Frank Weakening? (CC 11-95)

FINRA Rule 45-30: Expansive New Complaint Report Requirements (CC 11-96)

Life Settlements—Savior of Municipal Finance? (CC 11-97)

Administration Defends Proposed Insurance Limitations (CC 11-98)

FINRA Changes the Rules on How Low-Price Equities Are Traded (CC 11-99)

Debt Ceiling Approaching: Prepare for Impact (CC 11-100)

Is the Contestability Period a Shield or a Sword in STOLI Disputes? (CC 11-101)

Dodd-Frank Whistleblowing—Rewarding the Robbers? (CC 11-102)

SEC Softening Its Stance on Private Placements (CC 11-103)

Money Market Funds—A Destabilizing Systemic Risk? (CC 11-104)

Pensions Turn to Death Bonds (CC 11-105)

FINRA Puts Disciplinary Histories on Web (CC 11-106)

April 2011

Can Typecasting Your Clients Grow Your Advisory Business? (CC 11-64)

Aggressive IRS Gift Tax Audit Initiative: John Doe Summons (CC 11-65)

It’s Not Facebook That’s Making Microsoft Obsolete: Advisor Technology Trends(CC 11-66)

FINRA Plans New Power Grab as SEC Falter (CC 11-67)

Is the Life Insurance Gender Gap Really Closing? (CC 11-68)

What’s Driving the Increasing Appeal of the RIA Model? (CC 11-69)

Could 2011 and 2012 Gifts Come Back to Bite the Grantor? (CC 11-70)

How Many Basis Points Is the Competition Charging for Advisory Services? (CC 11-71)

Turning Plan Sponsors’ Risk into Reward (CC 11-72)

Do Your Clients’ International Assets Create Criminal Tax Exposure? (CC 11-73)

Stranger-Originated Annuity Transactions Could Lead to New Penalties (CC 11-74)

Republicans Look to Erode Dodd-Frank (CC 11-75)

Russell v. Commissioner—the Producer’s Problem—Client’s Reliance on Tax Advice (CC 11-76)

Are Portfolios-To-Go Threatening Your Business? (CC 11-77)

Private Placements Becoming Much Riskier for Firms (CC 11-78)

Getting Your Feet Wet in the Social Media Market (CC 11-79)

Republican Ryan’s Budget Faces Bipartisan “Gang of Six” (CC 11-80)

IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger? (CC 11-81)

Historical Performance of Underlying Cash Value of Life Insurance(CC 11-82)

Disarray at the SEC is Complicating the “Switch” (CC 11-83)

Subsequent Divorce Decree’s Impact on Beneficiary Designation (CC 11-84)

March 2011

Obama Budget Would Undercut Utility of Life Insurance in Small Business Planning (CC-11-41)

Appealing to Your Affluent Clients’ Retirement Planning Values (CC-11-42)

Could QE2 Spawn 70s Style Stagflation? (CC-11-43)

A Date Can Make the Difference in Valuation Cases (CC-11-44)

Playing Politics While a Government Shutdown Looms (CC 11-45)

Is a Hybrid Practice Model Right for You? (CC 11-46)

Are All Target Date Funds Created Equal? (CC 11-47)

IRS Announces Lenient Lien Program for Small Businesses (CC 11-48)

Advisors’ Stairsteps of Influence (CC 11-49)

Obama Administration Targets S Corps in Corporate Tax Reform War (CC 11-50)

Congress Set to Nix Tax Strategies Patents (CC-11-51)

SEC Moves to Require Full Disclosure of Incentive-Based Compensation (CC 11-52)

Tax-Free Exchange Can Erase Policy’s Tax Benefits (CC 11-53)

Are the Mass Affluent Missing from Your Client Profile? (CC 11-54)

NCOIL Announces New Annuity Suitability Penalties (CC 11-55)

Tax Court Revives Partnership Self-Employment Tax Debate (CC 11-56)

Relative Policy Value of Life Insurance (CC 11-57)

Guaranteed Living Benefit Riders Breathe Life into Variable Annuity Sales (CC 11-58)

Feinberg: The Perils of Top-Hat Plans (CC 11-59)

Republicans Balk at RIA User Fees (CC 11-60)

New York Holds Carrier Cannot Deny Term Conversion for Settlement (CC 11-61)

Drama Over the “Drawbacks” of Annuities (CC 11-62)

Plan Clients: Where Are the Advisory Margins? (CC 11-63)

February 2011

Court Nixes Carrier’s 300 Percent Premium Increase (CC 11-22)

Life Settlement Provider Accused of Falsifying Life Span Reports (CC 11-23)

SEC Waffles in Study on Improving RIA Oversight (CC 11-24)

SEC Fiduciary Standard Study Answers Few Questions (CC 11-25)

Redacted (CC 11-26)

Advisor/Trustee Ends Up Responsible for a Trust’s Tax Bill? (CC 11-27)

Redacted (CC 11-28)

The Challenge of Unraveling 2010 Gifts (CC 11-29)

Advisors Hit with Another Round of SEC Reporting Rules (CC 11-30)

Estate of Adler: The Perils of Not Re-Visiting a Client’s Plan—a $3MM Tax Bill (CC 11-31)

Firms Selling Private Placements Face Increased Scrutiny (CC 11-32)

SEC Unprepared to Implement a Fiduciary Standard for Broker-Dealers (CC 11-33)

1099 B2B Reporting To Be Repealed (CC 11-34)

Tax Court Calculates FMV of Policies Distributed from Terminated 419 Plan (CC 11-35)

Life Partners Holdings Hit with Class-Action Lawsuit (CC 11-36)

Pricing Stability of Life Insurance (CC 11-37)

IRS Kicks Off New Offshore Amnesty Program (CC 11-38)

Tax-Free Hedge Fund Investment: Private Placement Insurance (CC 11-39)

SEC Says “Not So Fast” to Advisor Social Media Marketing (CC-11-40)

January 2011

Obama Tax Compromise Provides 100 Percent Bonus Depreciation of Business Assets Through 2011 (CC 11-01)

Positive Economic Indicators—Recovery or Another False Start? (CC 11-02)

Qualified Charitable Distributions from an IRA (CC 11-03)

Last Minute AMT Patch Shields Middle-Class Taxpayers (CC 11-04)

Congress Extends Unemployment Insurance for Another Thirteen Months (CC 11-05)

Carriers Targeted by Suit Over Losses on Madoff Investments (CC 11-06)

Tax Season Starting Late for Some Taxpayers (CC 11-07)

Broker Bonus Arbitration Bottleneck Forces FINRA to Reconsider Arbitrator Qualification Standards (CC 11-08)

Congress Extends Wage Credit for Employees Who Are Active Duty Members of the Military (CC 11-09)

Congress Extends Deduction for State and Local Sales Taxes (CC 11-10)

Cost Competitiveness of Life Insurance (CC 11-11)

Republican House Rules Will Facilitate Future Tax Cuts (CC 11-12)

Pardee v. Pardee: Agent as Trustee Liability (CC 11-13)

Tax Courts Holds Employee Taxable for Value of Life Insurance Owned by Welfare-Benefit Plan (CC 11-14)

IRS Takes Qualified IRA Charitable Distributions off the Table for 2010 (CC 11-15)

Dodd-Frank Aftermath: CFTC Rule Making Process Stalls (CC 11-16)

SEC Approves FINRA Suitability and Know-Your-Customer Rules (CC 11-17)

NCOIL Warns a Federal Insurance Charter Would Hurt the States (CC 11-18)

Wikileaks To Release Details of Secret Swiss Accounts (CC 11-19)

Study Exposes Impact of Health Care Act’s Employer Penalties (CC 11-20)

IRS Rebuffed by Federal Court of Appeals in Valuation Discount Case (CC 11-21)

December 2010

NCOIL Adopts Model Act Requiring Insurers to Inform Consumers of Settlement Options (CC 10-104)

Insurance Agents Sued for Giving Bad Tax Advice (CC 10-105)

New York Court of Appeals Upholds STOLI Arrangement (CC 10-106)

Women Are Leading Purchasers of Immediate Annuity Customers (CC 10-107)

Lame Duck Agenda Packed with Tax Business (CC 10-108)

NCOIL Adopts Beneficiaries Bill of Rights as Retained Asset Accounts under Fire (CC 10-109)

New FINRA Rule Restricts Brokers’ Outside Business Activities (CC 10-110)

Estate Asks Supreme Court to Consider GST Tax Grandfathering Exemption (CC 10-111)

Obama Tax Agreement Faces Stiff Resistance in Congress (CC 10-112)

Broker-Dealers Soon to Be Subject to CPAOB Regulatory Oversight (CC 10-113)

Life Insurance: Iron-Clad Asset Protection or Chink in the Armor? (CC 10-114)

Financial Strength and Claims-Paying Ability (CC 10-115)

Life Settlements Funds Performance Fees under Scrutiny (CC 10-116)

Obama Tax Agreement Passed by House (CC 10-117)

IRS Planning New Voluntary Disclosure Program for Offshore Assets (CC 10-118)

Obama’s Social Security Tax Holiday: Penny Wise and Pound Foolish? (CC 10-119)

The Recession: Over or America’s Lost Decade? (CC 10-120)

Report Slams Reverse Mortgages (CC 10-121)

Does the New Estate Tax Make the Bypass Trust Obsolete? (CC-10-122)

Cancellation of a Policy Generates Taxable Income: The Sanders Case (CC 10-123)

2010 Estates: To Elect or Not to Elect (CC 10-124)

House Passes Bill Modernizing Mutual Fund Taxation (CC 10-125)

Three Advisors Sentenced to Prison for Faith-Based Scam (CC 10-126)

November 2010

Health Care Reform Causes an Avalanche of 1099s (CC 10-84)

IRS Changes Value of Charitable Contributions Made by Trusts (CC 10-85)

What’s Next for the Estate Tax? (CC 10-86)

Consultants to Employee Benefits Plans To Be Classified as Fiduciaries (CC 10-87)

What Lies Beyond the Sunsetting 2010 Tax Provisions (CC 10-88)

Death in 2010: Tax Benefit or Burden? (CC 10-89)

Life Insurance Product Suitability (CC 10-90)

IRS Approves CRUT’s Investment in Alternative Asset Classes (CC 10-91)

Vigorous Debate over Qualified Appraisal Standard for Valuation of Donated Policies (CC 10-92)

Obama Administration May Be Willing to Extend Bush Tax Cuts for More Taxpayers (CC 10-93)

Fed to Purchase $600 Billion in Treasuries in Move to Stimulate Economy (CC 10-94)

Obama’s Blue Ribbon Debt Commission Proposes Complete Overhaul of the Tax Code (CC 10-95)

IRS Blesses Life Insurance Policy Held by Profit-Sharing Plan (CC 10-96)

Study Finds that Universal Fiduciary Standard Will Hurt Investors (CC 10-97)

IRS Ruling Considers Unforeseeable Emergency Distributions from a Qualified Plan (CC 10-98)

FINRA Positions Itself to Oversee Advisers (CC 10-99)

Finance Committee Promises AMT Patch (CC 10-100)

Lawsuit Seeks to Hold Insurer Responsible for Suspicious Death (CC 10-101)

Enhancing Executive Compensation: 162 Bonus Plans (CC 10-102)

Insurers Accused of Wrongfully Refusing to Pay Death Benefits (CC 10-103)

October 2010

Qualified Tuition Program Offers Tax-Advantaged Savings for Higher Education (CC 10-63)

Small Business Bill Extends the Roth Conversion Window (CC 10-64)

Should You Fire Clients? (CC 10-65)

GRAT Strategy for Avoiding Gift on High Premium Payments May Be Coming to a Close(CC 10-66)

How to Increase the FDIC $250,000 Permanent Guarantee (CC 10-67)

The Wall Street Reform Act Streamlines Surplus Lines (CC 10-68)

Maximize IRA Stretch with Individual Inherited IRA Accounts (CC 10-69)

More Consumers Buy Guaranteed Living Benefits Riders (CC 10-70)

New Section 1202 Allows for Tax-Free Business Sale (CC 10-71)

Proposals for Simplification of Life Insurance Policy Donation (CC 10-72)

Wall Street Reform Act Mandates Study of Financial Planning Industry (CC 10-73)

The Economic Substance Doctrine Can Unwind Even the Best Laid Plans (CC 10-74)

Unqualified Disclaimers Can Create an Unexpected Tax Bill (CC 10-75)

Use Charitable Giving to Enhance Family Business Succession Planning (CC 10-76)

Can Term Life Coupled with a Mutual Fund Investment Replace a Variable Universal Life Policy? (CC 10-77)

Medicaid Compliant Annuities (CC 10-78)

Customer Basis Reporting Begins in 2011 (CC 10-79)

FINRA Proposes Eliminating Industry Insiders from Arbitration Panels (CC 10-80)

IRS Has Mercy on Noncompliant Split-Dollar Program (CC 10-81)

The Department of Labor Releases Final 401(k) Disclosure Rules (CC 10-82)

Advisor Fakes Death to Avoid Fraud Charges (CC 10-83)

September 2010

Offshore`s Limited Shelf Life (CC 10-47)

Mandatory Securities Arbitration Clauses on the Chopping Block (CC 10-48)

CBO Analysis Supports Extending Tax Cuts (CC 10-49)

Avoid Transfer Taxes with a Capitalized Entity Sale to an IDGT (CC 10-50)

IRS Guidance Provides Safe Harbor for Policies Maturing After Age 100 (CC 10-51)

IRS Proposed FATCA Guidance Expands Offshore Compliance Initiatives (CC 10-52)

Supporting a Surviving Second Spouse without Liquidating the Family Business (CC 10-53)

Life Insurance Ownership Hits Fifty-Year Low (CC 10-54)

The Federal Insurance Office (CC 10-55)

The Automatic IRA Act of 2010: Boon for Advisors? (CC 10-56)

The Planning Opportunity Presented When a Client Supports a Parent (CC 10-57)

Gift Tax Return Disclosures—Adequate or Else (CC 10-58)

Recent STOLI Case Is a Big Win for Insurers (CC 10-59)

Valuation Discounts: Only for a Bona Fide Business (CC 10-60)

President Obama Signs the Small Business Jobs and Credit Act (CC 10-61)

P&C Shops Cross the Bridge into Life Markets (CC 10-62)

August 2010

Dodd-Frank Wall Street Reform and Consumer Protection Act (CC 10-35)

Potential Pitfalls in IRA Money Movement and Non-Public Investments (CC 10-36)

The Joy of Giving in 2010 (CC 10-37)

Life Insurance: The Key to Success in Wealth Transfer Tax Planning (CC 10-38)

The Effect of Divorce on Life Insurance Beneficiary Designations (CC 10-39)

What You Don’t Know Yet Might Hurt You: A Broker’s Duties under the Financial Reform Act (CC 10 40)

STOLI to STOA: First Drops in a Gathering Storm (CC 10 41)

Indexed Annuities: Still Insurance (CC 10 42)

Capital Gains Increasing Importance for Valuation Discounts: Jensen v. Commissioner (CC 10 43)

SEC’s Plain English Requirement Equals Expensive Client Disclosures(CC 10-44)

Hedge Fund Must Now Register with the SEC Under the New Wall Street Reform Act (CC 10-45)

Long-term Care Insurance Reform Act of 2010 (CC 10-46)

July 2010

Codification of the Economic Substance Doctrine (CC 10-31)

What Split-interest Strategies Make Sense in a Low Interest Rate Economy? (CC 10-32)

Waiver of the 60-Day Tax-free Rollover Requirement (CC 10-33)

The Key Executive Insurance Story (CC 10-34)

June 2010

Planning Early to Lessen the 3.8% Medicare Tax on Investment Income (CC 10-24)

Reprising Ralph (CC 10-25)

What Planners Need to Know to Cope with the Coming Retirement Wave (CC 10-26)

Are Annuities Right for Your Clients (CC 10-27)

States Fix Formula Clause Problem Created by Temporary Estate Tax Repeal (CC 10-28)

Deductions for Life Insurance Premium Payments to Welfare Benefit Plan Denied (CC 10-29)

Domestic Asset Protection Trusts: New Chart Ranks the States (CC 10-30)

May 2010

US Senate Budget Committee Resolution Provides Two-Year Extension of 2009 Estate Tax Levels (CC 10-19)

A Guide to Retirement Plan Fees & Expenses(CC 10-20)

Making Sure a Bequest Benefits the Intended Recipient (CC 10-21)

Activity in Parallel Universe Reveals Vast Untapped Market for Life Insurance on Earth (CC 10-22)

Estate Planning Lessons From Michael Jackson`s Death (CC 10-23)

April 2010

New Law Revamps Health Delivery System (CC 10-14)

Changes Affecting Individuals in the 2010 Health Reform Law (CC 10-15)

Changes Affecting Business in the 2010 Health Reform Law (CC 10-16)

Changes Affecting Large Employers in the 2010 Health Reform Law (CC 10-17)

New Medicare Taxes for High-Income Taxpayers (CC 10-18)

March 2010

Life Insurance Valuation (CC 10-09)

Termination of Policy Subject to Loan Triggered Taxable Income (CC 10 - 10)

Estate Planning For Families With A Special Needs Child (CC 10-11)

Inherited IRA Held Exempt from Bankruptcy Estate under Federal Exemption (CC 10-12)

HIRE Provides Immediate Payroll Tax Holiday (CC 10-13)

February 2010

The Transfer for Value Tax Trap (CC 10-06)

High Net Worth Clients: How to Find Them, How to Service Them (CC 10-07)

Estate Planning in Uncertain Times (CC 10-08)

January 2010

The 2009 Top 40 (CC 10-01)

Estate Tax Chaos (CC 10-02)

Failure to Use Inside Procedure Spoils 1035 Exchange (CC 10-03)

Book Review - A Practical Guide to Estate Planning For a Family with a Special Needs Child (With Sample Forms and Checklists) (CC 10-04)

Notice 2010-06 Offers Guidance on Correcting Document Failures Under Section 409A (CC 10-05)

December 2009

The Estate Planning Process (CC 09-52)

Don`t Overlook NUA Tax Break on Lump Sum Distributions of Employer Stock (CC 09-53)

House Passes Permanent Estate Tax Relief (CC 09-54)

Lapse of the Estate and GST Taxes in 2010? — FAQs (CC 09-55)

November 2009

Professional Alliances (CC 09-46)

Pension Plan COLAs for 2010 (CC 09-47)

Income Tax COLAs for 2010 (CC 09-48)

The Will Approach (CC 09-49)

Don`t Pitch (CC 09-50)

Liberalized IRA to Roth IRA Conversion Rules in 2010 (CC 09-51)

October 2009

Roth IRA Recharacterization Deadline Quickly Approaching (CC 09-41)

The Year End Review (CC 09-42)

Notice 2009-82 Special Rollover Relief (CC 09-43)

U.S. Estate and Gift Tax Consequences for Non-U.S. Citizens (CC 09-44)

Four Fourth Quarter Sales Boosters (CC 09-45)

September 2009

Two Tax Doctrines: Constructive Receipt and Economic Benefit (CC 09-36)

Fully Insured Plans (CC 09-37)

IRS Issues Three Revenue Rulings and Four Notices Affecting Retirement Plans (CC 09-38)

Book Review - Buy-Sell Agreements: Ticking Time Bombs or Reasonable Resolutions? (CC 09-39)

HSA Employer Comparable Contributions (CC 09-40)

August 2009

Coordinating Retirement Accounts with Estate Planning (CC 09-33)

Finding Income in Hard Times (CC 09-34)

Are Target-Date Funds Failing (CC 09-35)

July 2009

Trust Owned Annuities and the Non-Natural Person Rule (CC 09-29)

Notice 2009-27: Post-ARRA 2009 COBRA Guidance (CC 09-30)

The Year End Push is Here (CC 09-31)

The Spendthrift Clause (CC 09-32)

June 2009

Notice 2009-48 Provides Guidance on §101(j) EOLI Rules (CC 09-25)

New Section 7520 Valuation Tables (CC 09-26)

Expiration of Policy Subject to Loan Triggered Taxable Income (CC 09-27)

Don`t Overlook Beneficiary Designations and Settlement Options (CC 09-28)

May 2009

Should the Basis of a Life Contract be Adjusted by Mortality Charges? Rev. Rul. 2009-13 Says Yes in Context of Life Settlements; Certain Amounts over Adjusted Basis Treated as Capital Gains (CC 09-19)

GST Tax Planning: The Key Question to Ask a Middle Generation Prospect (CC 09-20)

Rev. Rul. 2009-14: Income Tax Guidance for Life Settlement Companies (CC 09-21)

Acquirers and Inheritors Dilemma: Discovering Life Purpose and Building Personal Identity in the Presence of Wealth (CC 09-22)

Tax Proposals Target Estate and Gift Tax Valuation Discounts (CC 09-23)

Tax Proposals Affecting Life Policies (CC 09-24)

April 2009

Saving for College: State-Run Plans vs. Effective Estate Planning (CC 09-14)

Your Client`s Buy-Sell Agreement: Ticking Time Bomb or Reasonable Resolution? (CC 09-15)

IRS Issues Ponzi Scheme Guidance (CC 09-16)

Know the Ins and Outs of 1035 Exchanges? (CC 09-18)

March 2009

Business Succession Planning That Meets the Owner`s Needs (CC 09-09)

Possible Tax Trap when Trustee of ILIT Disclaims Responsibility for Selection of Insurance Product (CC 09-10)

Tax Rules Governing Gifts: 2 Points on Donative Intent (CC 09-12)

February 2009

Termination of Policy Subject to Loan Triggered Taxable Income (CC 09-05)

Crummey Review (CC 09-06)

Rollovers of IRAs to Qualified Plans: An Overlooked Source of Planning Possibilities (CC 09–07)

American Recovery and Reinvestment Act of 2009 (CC 09–08)

January 2009

Top 50 Docs Viewed in 2008 (CC 09-01)

The Check is in the Mail (CC 09-02)

To the Moon, Alice!—How to Prospect Even Though People Are Fed Up with Marketing (CC 09-03)

Beware of the Code §2036 Tax Trap (and its Application to Crummey Trusts) (CC 09-04)

December 2008

Worker, Retiree, and Employer Recovery Act of 2008 Waives RMDs for 2009 (CC 08-46)

Market Declines and IRAs (CC 08-47)

Obama and the Estate Tax (CC 08-48)

Notice 2008-113 Clarifies Rules on 409A Corrections (CC 08-50)

Last Minute Charitable Contributions (CC 08-51)

November 2008

Economic Downturns and Estate Planning (CC 08-41)

The Heart of an Estate Plan (CC 08-42)

Tax Evasion v. Tax Avoidance (CC 08-43)

Final Regs Issued on EOLI Reporting Requirements (CC 08-44)

October 2008

Passing It on from the Inside Out (CC 08-37)

President Signs the Emergency Economic Stabilization Act of 2008 (CC 08-38)

Bill, "Boot" and 1035 Exchanges (CC 08-39)

Pension Plan Limitations for 2009 (CC 08-40)

September 2008

The Del Boca Vista Widow (CC 08-33)

Fifty-one Flowers: Current Perpetuities Law in the States (CC 08-34)

The Transferor`s Basis Exception to the Transfer For Value Rule (CC 08-35)

Limited Tax Credit for Certain Homebuyers (CC 08-36)

August 2008

Charitable Gifts Of Life Insurance - Part I (CC 08-29)

Charitable Gifts Of Life Insurance; Planning Ideas - Part II (CC 08-30)

IRS Issues Final Regs for Valuation of Annuity Contracts in Roth IRA Conversions (CC 08-31)

July 2008

The Just Enough Funding Technique: An Innovative New Strategy (CC 08-25)

Cancellation of Policy Subject to Loan Can Generate Taxable Income (CC 08-26)

U.S. Estate and Gift Tax Consequences for Non-U.S. Citizens (CC 08-27)

Long-Term Care Insurance—A Desirable, Tax-Advantaged Employee Benefit (CC 08-28)

First Half of 2008 - The 25 Most Viewed Docs (CC 08-29)

June 2008

Practical Succession Planning for the Family-Owned Business (CC 08-22)

Power of Appointment for Future Flexibility (CC 08-23)

May 2008

Split Dollar Life Insurance Funding: You Mean People Still Do That? (CC 08-18)

The Law of Intestacy (CC 08-20)

April 2008

Rights Of Creditors In Insurance (CC 08-14)

Notice 2008-30 Provides Guidance on PPA 2006 Distribution-Related Provisions (CC 08-15)

Supreme Court Opens Door to Breach of Fiduciary Duty Claims Against Administrators of Defined Contribution Pension Plans for Individual Account Losses (CC 08-16)

Modification of Split-Dollar Arrangement Not a Material Change to Underlying Life Insurance Contract (CC 08-17)

March 2008

Knight v. Commissioner - U.S. Supreme Court Rules On Important Issue Regarding Income Taxation of Trusts (CC 08-10)

Minors as IRA Beneficiaries: Help Your Clients Do It Right (CC 08-12)

Rev Proc 2008-24 Finalizes Guidance on Partial Exchanges (CC 08-13)

February 2008

Recent Case Spotlights Investor Initiated SOLI and the Insurable Interest Rule (CC 08-05)

2008 Brings a Zero Tax Rate on Portions of Investment Income (CC 08-06)

Hedging Estate Tax Uncertainty with ILITs (CC 08-07)

President Signs Economic Stimulus Act (CC 08-09)

January 2008

Tax Considerations in Gifts to Minors (CC 08-01)

Incentive Trusts (CC 08-02)

Estate Planning for Pets (CC 08-03)

The Leveraged Family Business CLAT (CC 08-04)

December 2007

A Pre-Holiday Gift from the IRS: NQDC Planning for 2007 and Beyond (CC 07-57)

Missing the Target? (CC 07-59)

Notice 2007-100 Allows 409A Corrections (CC 07-60)

Top 50 Docs Viewed in 2007 (CC 07-61)

November 2007

Dynastic Wealth Transfer (CC 07-53)

Book Review - A Practical Guide to Drafting Irrevocable Life Insurance Trusts (CC 07-54)

Estate Planning Strategies Designed for the C Corporation (CC 07-55)

Temporary Regs Issued on EOLI Reporting Requirements (CC 07-56)

October 2007

Using Annuities for Long-Term Care Planning (CC 07 - 45)

Modification of Irrevocable Trusts and State Law (CC 07 - 46)

New IRS Pronouncements on 419 Plans (CC 07 - 47)

2008 Inflation Adjustments (CC 07 - 48)

IRS Announces Pension Plan Limitations for 2008 (CC 07 - 49)

Transition Relief for Compliance with Final 409A Regulations Extended to January 1, 2009 (CC 07 - 50)

September 2007

To Convert or Not to Convert, That is the Question (CC 07-40)

Using QPRTs to Maximum Advantage for Wealthy Clients (CC 07-41)

Documentation Deadline for 409A Compliance is Extended and Additional Guidance is Issued (CC 07 - 43)

August 2007

Treasury, IRS Issue Final 403(b) Regulations (CC 07-35)

Annuity Traps for the Unwary (CC 07-36)

17 Advantages of a Will (CC 07-37)

Charitable IRA Gifts in 2007 (CC 07-39)

July 2007

Deferred Compensation (07-30)

New Rules Concerning Employer-Owned Life Insurance Affect Buy-Sell Agreements (With Sample Buy-Sell Provision) (07-31)

Ralphs Term Look-A-Like UL (07-32)

First Half of 2007 - The 20 Most Viewed Docs (CC 07-33)

June 2007

Rollover Deemed Valid Even Though Effectuated by Surviving Spouse (CC 07-27)

Small Business Tax Act Extends Kiddie Tax to Full Time Students up to Age 23 (CC 07-28)

Trustee-to-Trustee Transfers Constituted a Modification to a Series of Substantially Equal Periodic Payments (CC 07-29)

May 2007

Will the Real Mean Please Stand Up: Properly Calculating Investment Returns (CC 07-22)

April 2007

Federal Taxation of Life Settlement Proceeds: A Question of Gain (CC 07-14)

Estate Planning for Blended Families (CC 07-16)

IRS Issues Final Section 409A Regulations (CC 07-17)

Notice 2007-34 Explains Application of Section 409A to Split-dollar Life Insurance Arrangements (CC 07-18)

Final 415 Regs Provide Comprehensive Guidance on Qualified Plan Benefit and Contribution Limits (CC 07-19)

March 2007

Estate Planning for Persons With Less Than $5 Million (CC 07-10)

Notice 2007-7 Provides Rules for Nonspousal IRA Rollovers (CC 07-11)

Update on State Death Tax Laws (CC 07-12)

8th Circuit Affirms IRS Section 2036 Attack Against FLP (CC 07-13)

February 2007

The Inheritor`s Trust (CC 07-07)

Revenue Ruling Details Transfer for Value Implications of Policy Transfer to Grantor Trust (CC 07-08)

Notice 2007-22 Explains Rollovers from Health FSAs and HRAs to HSAs (CC 07-09)

January 2007

NAIC Committee Approves Amendments to Viatical Settlements Model Act (CC 07-01)

IRS Modifies MEC Correction Mechanism in Rev. Proc. 2007-19 (CC 07-04)

IRS Issues Guidance on Distributions from IRAs to Charitable Organizations (CC 07-05)

Advisor's Journal Latest Updates

  1. Court Steps in to Block Restrictive State Medicaid Annuity Practices
  2. A federal court recently stepped in to issue an injunction against the program that implements Ohio’s Medicaid policies.
  3. Correcting the Great 529 Plan Mistake—Penalty-Free
  4. While helping a client escape from an unsatisfactory 529 plan can prove tricky, it is by no means impossible.
  5. Sequencing for Success: How to Maximize Post-Retirement Income
  6. Proper sequencing of withdrawals from taxable accounts, tax-deferred accounts (IRAs and 401(k)s) and Roth accounts can make or break a client’s retirement income plan.
  7. Are Deferred Annuities Becoming the Default 401(k) Investment?
  8. : The IRS has cleared the path for 401(k) sponsors who wish to expand clients’ use of longevity insurance within 401(k)s.
  9. Dodging the Medicare Income-Based Surcharge
  10. The complex rules governing Medicare income-based premium surcharges can increase higher income clients’ health insurance costs by more than 200 percent during retirement.
  11. In Building the Modern-Day Stretch IRA, Proceed with Caution
  12. 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.
  13. Designing a Variable Annuity Safety Net—Without the Price Tag
  14. 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.
  15. File and Suspend Creates a Social Security Insurance Policy
  16. 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.
  17. Maximizing Retirement Plan Dollars: IRS Blesses Split 401(k) Rollovers
  18. The IRS has recently cleared the pathway for high-income clients looking to maximize the value of their employer-sponsored retirement plan assets.
  19. Dodge the New Medicare Surcharge Bullet
  20. Medicare surcharges have always been a concern for high-income clients—exceeding the thresholds can increase Medicare expenses greatly. Unfortunately, the recently enacted “Doc Fix” law will modify the income threshold that will subject more clients to the highest premium rates. Fortunately, there are planning techniques that can minimize the impact of the new rules.