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 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.