March 2019
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Section 1035-Your Way Out of Obsolete Life Insurance Trusts Post-Reform
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Estate Planning: Not Only for the Wealthy: Top Ten Need-to-Know Facts for 2019
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Ten Facts Clients Need to Know About Section 529 Education Savings Plans
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February 2019
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ING Trusts: Trending in High Net Worth Estate Planning
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Unpacking the 199A Regs: Final vs Proposed Rules
|
January 2019
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Look Before You Leap: The New Expanded Health Reimbursement Arrangements
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Double Tax Trap of Inherited IRA Basis
|
New Year’s Resolutions: 2019 Tips for Education Funding
|
December 2018
|
Tax Reform Adds a Facelift to Routine EOY Retirement Planning
|
Post-Tax Reform Year-End Estate Planning
|
November 2018
|
Tax Reform's Negative Impact on 1031 Exchanges
|
Dual Incentive for Year-End Action: Boost Retirement Savings to Maximize the 199A Deduction
|
Year-End Tax Checkup: Maximizing Post-Reform Medical Deductions
|
Post-Reform End-of-Year Charitable Deductions
|
October 2018
|
Tips and Tricks for Supersizing HSA Contributions
|
The Math of the Medicare Enrollment Delay Option for Working Clients
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Keep Estate Plans Current by Incorporating Digital Assets
|
September 2018
|
Attracting Millennials: the New Small Business Student Loan Repayment Benefit
|
Trump Executive Order: Shrinks RMD's
|
Qualifying for the QBI Deduction with Trusts Post-199A Regulations
|
The Tax-Free LTC Funding Option
|
August 2018
|
New IRS Regs Nix Anticipated Pass-Through Deduction Workarounds
|
June 2018
|
Transforming New Child Tax Credit into Tax-Preferred Education Savings
|
Transforming New Child Tax Credit into Tax-Preferred Education Savings
|
May 2018
|
Non-Grantor Trusts May Save New Pass-Thru Deduction for a Service Business
|
Reform Assist for Avoiding Taxable 401(k) Loans
|
April 2018
|
Tax Reform Ups SEP/IRA Appeal for Service Pass-Throughs
|
Over-Funding Strategy for Backdoor Roth IRAs
|
Pass-Through Planning to Boost New QBI Deduction Value
|
March 2018
|
Tax Reform Opens Window for Roth Rate Gains
|
Where Recharacterizations Are Still Kicking Post-Reform
|
February 2018
|
The Changing Calculus for Post-Reform Health Expenses
|
Can "No Load" Variable Annuities?
|
Clock is Ticking on Tax Reform's New Alimony Rules
|
January 2018
|
The HSA Priority: Rethinking Tax-Preferred Account Funding Strategies
|
Post-Reform Retirement Readiness Check
|
December 2017
|
House and Senate Compromise: The Final Tax Cuts and Jobs Act
|
Kids Could Pay the Price for Poor LTC Planning
|
GOP Tax Plan May Leave Employee Fringe Benefits in the Dust
|
Tax Bill Spells End for Roth Recharacterizations
|
November 2017
|
Still Working? Skip the 401(k) RMD
|
Tax Reform Focus on Stock Options
|
Tax Act Proposes Give-and-Take for Retirement Savings
|
Piecing Together the Puzzle of Special Needs Planning
|
October 2017
|
Fee-Based Annuities: When One Size Doesn’t Fit All
|
Fee-Based Annuities: When One Size Doesn’t Fit All
|
New HUD Reverse Mortgage Rules Change the Game for Borrowers
|
Unlocking SEPs for Small Business: When to Convert to a 401(k)
|
Broad Strokes of Tax Reform Released in GOP Framework
|
September 2017
|
Tax-Smart Strategies to Maximize Hurricane Donation Dollars
|
Tapping Retirement Funds to Rebuild After a Storm
|
After-Tax 401(k) Contributions: How Do They Stack Up?
|
The Life Insurance Healthcare Savings Bank
|
August 2017
|
Annuity Surrender Charges Fade Under Fiduciary Rule
|
Unlocking SEPs for Small Business: When to Convert to a 401(k)
|
Social Security Conundrum: Which Spouse's Earnings Count in Working Retirement Tax?
|
IRA Rollover Traps Under the DOL Fiduciary Rule
|
July 2017
|
Managing Medicare's Moving Parts: Tips and Tricks to Minimize Costs
|
Don’t Just Survive: Maximizing Social Security Survivor Benefits
|
81-100 Trust Option Provides Valuable Small Business Retirement Solution
|
Disclose Your Annuity Commission to the Client? Fiduciary Rule Reasonable Compensation Compliance
|
Disclose Your Annuity Commission to the Client? Fiduciary Rule Reasonable Compensation Compliance
|
June 2017
|
The Build-A-Pension Trend
|
The Buffer Annuity Bandwagon?
|
Fiduciary Rule Readiness Check: June 9th Effective Date
|
The Fool-Proof Inherited IRA
|
May 2017
|
When Life Insurance Isn't a Lifetime Investment
|
Avoid the Working Retirement Tax Penalty
|
Stay Within the Lines on Medicaid Compliant Annuities
|
The QCD Fix for Missed RMDs
|
April 2017
|
Don't Settle for Less: Key Steps to Maximize HSA Growth Potential
|
Income Riders Offer Post-Fiduciary Rule Save for Annuities
|
IOVAs - The Future of Variable Annuities?
|
Don't Overlook Good Cause Late Portability Elections
|
March 2017
|
Dodging a Surprise Tax Hit for Post-Medicare HSA Contributions
|
The Devil is in the Details: The Family Limited Partnership Estate Planning Strategy
|
February 2017
|
The Not-Quite ESOP Small Business Succession Strategy
|
Buffer Annuities: The Good, The Bad, The Ugly
|
January 2017
|
Take a Bite Out of AGI to Minimize Medicare Surcharges
|
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)
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The Check is in the Mail (CC 09-02)
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To the Moon, Alice!—How to Prospect Even Though People Are Fed Up with Marketing (CC 09-03)
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Beware of the Code §2036 Tax Trap (and its Application to Crummey Trusts) (CC 09-04)
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December 2008
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Worker, Retiree, and Employer Recovery Act of 2008 Waives RMDs for 2009 (CC 08-46)
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Market Declines and IRAs (CC 08-47)
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Obama and the Estate Tax (CC 08-48)
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Notice 2008-113 Clarifies Rules on 409A Corrections (CC 08-50)
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Last Minute Charitable Contributions (CC 08-51)
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November 2008
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Economic Downturns and Estate Planning (CC 08-41)
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The Heart of an Estate Plan (CC 08-42)
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Tax Evasion v. Tax Avoidance (CC 08-43)
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Final Regs Issued on EOLI Reporting Requirements (CC 08-44)
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October 2008
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Passing It on from the Inside Out (CC 08-37)
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President Signs the Emergency Economic Stabilization Act of 2008 (CC 08-38)
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Bill, "Boot" and 1035 Exchanges (CC 08-39)
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Pension Plan Limitations for 2009 (CC 08-40)
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September 2008
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The Del Boca Vista Widow (CC 08-33)
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Fifty-one Flowers: Current Perpetuities Law in the States (CC 08-34)
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The Transferor`s Basis Exception to the Transfer For Value Rule (CC 08-35)
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Limited Tax Credit for Certain Homebuyers (CC 08-36)
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August 2008
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Charitable Gifts Of Life Insurance - Part I (CC 08-29)
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Charitable Gifts Of Life Insurance; Planning Ideas - Part II (CC 08-30)
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IRS Issues Final Regs for Valuation of Annuity Contracts in Roth IRA Conversions (CC 08-31)
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July 2008
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The Just Enough Funding Technique: An Innovative New Strategy (CC 08-25)
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Cancellation of Policy Subject to Loan Can Generate Taxable Income (CC 08-26)
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U.S. Estate and Gift Tax Consequences for Non-U.S. Citizens (CC 08-27)
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Long-Term Care Insurance—A Desirable, Tax-Advantaged Employee Benefit (CC 08-28)
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First Half of 2008 - The 25 Most Viewed Docs (CC 08-29)
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June 2008
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Practical Succession Planning for the Family-Owned Business (CC 08-22)
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Power of Appointment for Future Flexibility (CC 08-23)
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May 2008
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Split Dollar Life Insurance Funding: You Mean People Still Do That? (CC 08-18)
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The Law of Intestacy (CC 08-20)
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April 2008
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Rights Of Creditors In Insurance (CC 08-14)
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Notice 2008-30 Provides Guidance on PPA 2006 Distribution-Related Provisions (CC 08-15)
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Supreme Court Opens Door to Breach of Fiduciary Duty Claims Against Administrators of Defined Contribution Pension Plans for Individual Account Losses (CC 08-16)
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Modification of Split-Dollar Arrangement Not a Material Change to Underlying Life Insurance Contract (CC 08-17)
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March 2008
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Knight v. Commissioner - U.S. Supreme Court Rules On Important Issue Regarding Income Taxation of Trusts (CC 08-10)
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Minors as IRA Beneficiaries: Help Your Clients Do It Right (CC 08-12)
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Rev Proc 2008-24 Finalizes Guidance on Partial Exchanges (CC 08-13)
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February 2008
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Recent Case Spotlights Investor Initiated SOLI and the Insurable Interest Rule (CC 08-05)
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2008 Brings a Zero Tax Rate on Portions of Investment Income (CC 08-06)
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Hedging Estate Tax Uncertainty with ILITs (CC 08-07)
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President Signs Economic Stimulus Act (CC 08-09)
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January 2008
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Tax Considerations in Gifts to Minors (CC 08-01)
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Incentive Trusts (CC 08-02)
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Estate Planning for Pets (CC 08-03)
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The Leveraged Family Business CLAT (CC 08-04)
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December 2007
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A Pre-Holiday Gift from the IRS: NQDC Planning for 2007 and Beyond (CC 07-57)
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Missing the Target? (CC 07-59)
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Notice 2007-100 Allows 409A Corrections (CC 07-60)
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Top 50 Docs Viewed in 2007 (CC 07-61)
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November 2007
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Dynastic Wealth Transfer (CC 07-53)
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Book Review - A Practical Guide to Drafting Irrevocable Life Insurance Trusts (CC 07-54)
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Estate Planning Strategies Designed for the C Corporation (CC 07-55)
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Temporary Regs Issued on EOLI Reporting Requirements (CC 07-56)
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October 2007
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Using Annuities for Long-Term Care Planning (CC 07 - 45)
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Modification of Irrevocable Trusts and State Law (CC 07 - 46)
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New IRS Pronouncements on 419 Plans (CC 07 - 47)
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2008 Inflation Adjustments (CC 07 - 48)
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IRS Announces Pension Plan Limitations for 2008 (CC 07 - 49)
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Transition Relief for Compliance with Final 409A Regulations Extended to January 1, 2009 (CC 07 - 50)
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September 2007
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To Convert or Not to Convert, That is the Question (CC 07-40)
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Using QPRTs to Maximum Advantage for Wealthy Clients (CC 07-41)
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Documentation Deadline for 409A Compliance is Extended and Additional Guidance is Issued (CC 07 - 43)
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August 2007
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Treasury, IRS Issue Final 403(b) Regulations (CC 07-35)
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Annuity Traps for the Unwary (CC 07-36)
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17 Advantages of a Will (CC 07-37)
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Charitable IRA Gifts in 2007 (CC 07-39)
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July 2007
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Deferred Compensation (07-30)
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New Rules Concerning Employer-Owned Life Insurance Affect Buy-Sell Agreements (With Sample Buy-Sell Provision) (07-31)
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Ralphs Term Look-A-Like UL (07-32)
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First Half of 2007 - The 20 Most Viewed Docs (CC 07-33)
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June 2007
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Rollover Deemed Valid Even Though Effectuated by Surviving Spouse (CC 07-27)
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Small Business Tax Act Extends Kiddie Tax to Full Time Students up to Age 23 (CC 07-28)
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Trustee-to-Trustee Transfers Constituted a Modification to a Series of Substantially Equal Periodic Payments (CC 07-29)
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May 2007
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Will the Real Mean Please Stand Up: Properly Calculating Investment Returns (CC 07-22)
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April 2007
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Federal Taxation of Life Settlement Proceeds: A Question of Gain (CC 07-14)
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Estate Planning for Blended Families (CC 07-16)
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IRS Issues Final Section 409A Regulations (CC 07-17)
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Notice 2007-34 Explains Application of Section 409A to Split-dollar Life Insurance Arrangements (CC 07-18)
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Final 415 Regs Provide Comprehensive Guidance on Qualified Plan Benefit and Contribution Limits (CC 07-19)
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March 2007
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Estate Planning for Persons With Less Than $5 Million (CC 07-10)
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Notice 2007-7 Provides Rules for Nonspousal IRA Rollovers (CC 07-11)
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Update on State Death Tax Laws (CC 07-12)
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8th Circuit Affirms IRS Section 2036 Attack Against FLP (CC 07-13)
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February 2007
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The Inheritor`s Trust (CC 07-07)
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Revenue Ruling Details Transfer for Value Implications of Policy Transfer to Grantor Trust (CC 07-08)
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Notice 2007-22 Explains Rollovers from Health FSAs and HRAs to HSAs (CC 07-09)
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January 2007
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NAIC Committee Approves Amendments to Viatical Settlements Model Act (CC 07-01)
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IRS Modifies MEC Correction Mechanism in Rev. Proc. 2007-19 (CC 07-04)
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IRS Issues Guidance on Distributions from IRAs to Charitable Organizations (CC 07-05)
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