Finseca Advanced Markets Digest

Being a member of Finseca (formerly AALU), Al is involved with a leading organization of successful insurance professionals who are a trusted voice on the unique issues involving the advanced life markets.  Finseca’s mission is to promote, preserve and protect advanced life insurance planning for the benefit of its members, their clients, the industry and the general public.



2022

Marketplace: Rising Rates and Falling Markets – A Focus on Life Insurance Third-Party Premium Financing and Loan Regime Split Dollar Arrangements – 8.18.22
Marketplace: Rising Rates and Falling Markets – A Focus on Life Insurance Third-Party Premium Financing and Loan Regime Split Dollar Arrangements – 8.18.22
Marketplace: Private Split-Dollar – Applying the Tax Court’s Lessons in Levine – 5/27/2022
Marketplace: Private Split-Dollar – Applying the Tax Court’s Lessons in Levine – 5/27/2022
Marketplace: Highlights from the 2022 Heckerling Institute on Estate Planning – 4/28/2022
Marketplace: Highlights from the 2022 Heckerling Institute on Estate Planning – 4/28/2022
Marketplace: Optimizing-Beneficiary-Designations-For-Retirement-Plan-Beneficiaries – 3/17/2022
Marketplace: Optimizing-Beneficiary-Designations-For-Retirement-Plan-Beneficiaries – 3/17/2022

2021

Marketplace: First, do no harm – Estate planning for an unknown future – 11/24/2021.pdf
Marketplace: First, do no harm – Estate planning for an unknown future – 11/24/2021.pdf
Market Place: What comes around goes around – Charitable Remainder Trusts and Wealth Replacement Life Insurance Return to Spotlight – 5/27/2021
Market Place: What comes around goes around – Charitable Remainder Trusts and Wealth Replacement Life Insurance Return to Spotlight – 5/27/2021
Advanced Markets: An Honest Look at Saving Taxes by Relocating from CA to NY – 3/19/2021
Advanced Markets: An Honest Look at Saving Taxes by Relocating from CA to NY – 3/19/2021
2021 Tax Outlook – The Biden Plan
2021 Tax Outlook – The Biden Plan

2020

Newswire: If you have a PPP loan read this and call your accountant – 12/22/2020
Newswire: If you have a PPP loan read this and call your accountant – 12/22/2020
Newswire: BREAKING: PPP Deductibility and Low Interest Rate Relief for Life Insurance Year End Deal – 12/21/2020
Newswire: BREAKING: PPP Deductibility and Low Interest Rate Relief for Life Insurance Year End Deal – 12/21/2020
Newswire: DOL Finalizes the Fiduciary Rule and Rollover Guidance but It May Be Too Little, Too Late: What Producers Should Know About the Details and the Timing – 12/18/2020
Newswire: DOL Finalizes the Fiduciary Rule and Rollover Guidance but It May Be Too Little, Too Late: What Producers Should Know About the Details and the Timing – 12/18/2020
Marketplace: Upcoming December 31, 2020: Deadline to Amend Certain Nonqualified Deferred Compensation Arrangements – 12/17/2020
Marketplace: Upcoming December 31, 2020: Deadline to Amend Certain Nonqualified Deferred Compensation Arrangements – 12/17/2020
Marketplace: Trust Modifications: Innovative Techniques for Outdated Instruments – 11/25/2020
Marketplace: Trust Modifications: Innovative Techniques for Outdated Instruments – 11/25/2020
Marketplace: Take aways from the DOL’s Final Rule on Selecting ESG-Focused Plan – 11/12/2020
Marketplace: Take aways from the DOL’s Final Rule on Selecting ESG-Focused Plan – 11/12/2020
Marketplace: Zooming Into a New Age of Trust Situs – 10/29/2020
Marketplace: Zooming Into a New Age of Trust Situs – 10/29/2020
Marketplace: Defined Value Clauses: An Important Tool for Turbulent Times – 10/2/2020
Marketplace: Defined Value Clauses: An Important Tool for Turbulent Times – 10/2/2020
Marketplace: Case Study – The Reciprocal Trust Doctrine – A Trap for the Unwary – 9/3/2020
Marketplace: Case Study – The Reciprocal Trust Doctrine – A Trap for the Unwary – 9/3/2020
News You Can Use: Leading Others Secretary Rice at Beacon 2020, and More – 8/28/2020
News You Can Use: Leading Others Secretary Rice at Beacon 2020, and More – 8/28/2020
News You Can Use: Find Your Solution Master Telling Your Story, and More – 8/21/2020
News You Can Use: Find Your Solution Master Telling Your Story, and More – 8/21/2020
Marketplace: Recent Settlement Highlights Risks Associated with Top Hat Plans – 8/20/2020
Marketplace: Recent Settlement Highlights Risks Associated with Top Hat Plans – 8/20/2020
News You Can Use: CE Credits at Beacon, Leading Change, & More – 8/14/2020
News You Can Use: CE Credits at Beacon, Leading Change, & More – 8/14/2020
News You Can Use: Fiduciary Rule Response, Let’s Chat, & More – 8/7/2020
News You Can Use: Fiduciary Rule Response, Let’s Chat, & More – 8/7/2020
Marketplace: Planning for the Pandemic: Focus on Incapacity – 8/6/2020
Marketplace: Planning for the Pandemic: Focus on Incapacity – 8/6/2020
News You Can Use-Next Stimulus Package, Your Best Retention Strategy, & More – 7/31/2020
News You Can Use-Next Stimulus Package, Your Best Retention Strategy, & More – 7/31/2020
News You Can Use: Foundation Finds, Upcoming DOL Webinar, & More – 7/24/2020
News You Can Use: Foundation Finds, Upcoming DOL Webinar, & More – 7/24/2020
Marketplace: Defined Benefit Pension Plans Face Less ERISA Fiduciary Risk Under Recent Supreme Court Decision – 7/23/2020
Marketplace: Defined Benefit Pension Plans Face Less ERISA Fiduciary Risk Under Recent Supreme Court Decision – 7/23/2020
Marketplace: Some Good News in 2020 – This is the Year for Charitable Contributions – 7/9/2020
Marketplace: Some Good News in 2020 – This is the Year for Charitable Contributions – 7/9/2020
Newswire: DOL Finally Takes the Next Step – What Producers Need to Know about Rollovers and Commissions in the DOL’s Fiduciary Rule 2.0 – 7/8/2020
Newswire: DOL Finally Takes the Next Step – What Producers Need to Know about Rollovers and Commissions in the DOL’s Fiduciary Rule 2.0 – 7/8/2020
News You Can Use: DOL Proposal PPP Extension and More – 7/2/2020
News You Can Use: DOL Proposal PPP Extension and More – 7/2/2020
COVID-19: Navigating the Now – News You Can Use – 6/26/2020
COVID-19: Navigating the Now – News You Can Use – 6/26/2020
Marketplace: A Cautionary Tale on Informal Benefit Arrangements – Standalone Life Insurance Policies – 6/26/2020
Marketplace: A Cautionary Tale on Informal Benefit Arrangements – Standalone Life Insurance Policies – 6/26/2020
COVID-19: Navigating the Now – News You Can Use – 6/16/2020
COVID-19: Navigating the Now – News You Can Use – 6/16/2020
Marketplace: Intergenerational Legacy Planning Opportunities in the Wake of the COVID-19 Crisis – 6/12/2020
Marketplace: Intergenerational Legacy Planning Opportunities in the Wake of the COVID-19 Crisis – 6/12/2020
COVID-19: Navigating the Now – News You Can Use – 6/5/2020
COVID-19: Navigating the Now – News You Can Use – 6/5/2020
Market Place: Deferring Compensation to Conserve Cash During the COVID-19 Economic Crisis – 5/29/2020
Market Place: Deferring Compensation to Conserve Cash During the COVID-19 Economic Crisis – 5/29/2020
COVID-19 – Navigating the Now: News You Can Use – 5/29/2020
COVID-19 – Navigating the Now: News You Can Use – 5/29/2020
COVID-19 – Navigating the Now: News You Can Use – 5/22/2020
COVID-19 – Navigating the Now: News You Can Use – 5/22/2020
COVID-19 – Navigating the Now: News You Can Use – 5/15/2020
COVID-19 – Navigating the Now: News You Can Use – 5/15/2020
Marketplace: Free Fallin’ – Plummeting Interest Rates Create Opportunities During Turbulent Times 5/15/2020
Marketplace: Free Fallin’ – Plummeting Interest Rates Create Opportunities During Turbulent Times 5/15/2020
COVID-19 – Navigating the Now: News You Can Use – 5/8/2020
COVID-19 – Navigating the Now: News You Can Use – 5/8/2020
COVID-19 – Navigating the Now: News You Can Use – 5/1/2020
COVID-19 – Navigating the Now: News You Can Use – 5/1/2020
Marketplace: COVID-19: Economic Challenges That Can Be Addressed Through 401(k) & Other Retirement Plan – 5/1/2020
Marketplace: COVID-19: Economic Challenges That Can Be Addressed Through 401(k) & Other Retirement Plan – 5/1/2020
Navigating The Crisis Together: News You Can Use – 4/24/2020
Navigating The Crisis Together: News You Can Use – 4/24/2020
COVID-19: Navigating the Now – 4/21/2020
COVID-19: Navigating the Now – 4/21/2020
Navigating The Crisis Together: News You Can Use – 4/17/2020
Navigating The Crisis Together: News You Can Use – 4/17/2020
Market Place: Harnessing the Pandemic Pandemonium: Focus on Spousal Lifetime Access Trusts – 4/17/2020
Market Place: Harnessing the Pandemic Pandemonium: Focus on Spousal Lifetime Access Trusts – 4/17/2020
Navigating The Crisis Together: News You Can Use – 4/10/2020
Navigating The Crisis Together: News You Can Use – 4/10/2020
Market Place: When Opportunity Knocks: Planning for the Harmonic Convergence of High Volatility, Low Interest Rates, and a Looming Sunset – 3/19/2020
Market Place: When Opportunity Knocks: Planning for the Harmonic Convergence of High Volatility, Low Interest Rates, and a Looming Sunset – 3/19/2020
Decoding D.C.: Corona virus Response, Reg BI Form CRS, and More – 3/13/2020
Decoding D.C.: Corona virus Response, Reg BI Form CRS, and More – 3/13/2020
Pulse: Gifting Strategies with Doubled Exemptions – 3/12/2020
Pulse: Gifting Strategies with Doubled Exemptions – 3/12/2020
Newswire: Update: COLI/BOLI, Reportable Policy Sale, TFV Regulations – 3/10/2020
Newswire: Update: COLI/BOLI, Reportable Policy Sale, TFV Regulations – 3/10/2020
Marketplace: SECURE Act Expands Opportunities for Open MEP 401(k) Plans – 3/5/2020
Marketplace: SECURE Act Expands Opportunities for Open MEP 401(k) Plans – 3/5/2020
Decoding D.C.: MA Fiduciary, COLI & NY 187, 2020 Primary Season – 2/28/2020
Decoding D.C.: MA Fiduciary, COLI & NY 187, 2020 Primary Season – 2/28/2020
Pulse: Stop Asking for Referrals During Client Review Meetings – 2/27/2020
Pulse: Stop Asking for Referrals During Client Review Meetings – 2/27/2020
Marketplace: Highlights from the 54th Annual Heckerling Institute on Estate Planning – 2/20/2020
Marketplace: Highlights from the 54th Annual Heckerling Institute on Estate Planning – 2/20/2020
Decoding D.C.: NEW SEC Guidance, The Art of the Fly-In, Last Chance to VOTE – 2/14/2020
Decoding D.C.: NEW SEC Guidance, The Art of the Fly-In, Last Chance to VOTE – 2/14/2020
Pulse: SECURE Act Impact on QPs, NQDC, IRAs, and More – 2/13/2020
Pulse: SECURE Act Impact on QPs, NQDC, IRAs, and More – 2/13/2020
Marketplace: The SECURE Act Is Here: Now What Do We Do? – 2/6/2020
Marketplace: The SECURE Act Is Here: Now What Do We Do? – 2/6/2020
Decoding D.C.: The SECURE Act and Your Practice, Iowa Caucuses and More – 1/31/2020
Decoding D.C.: The SECURE Act and Your Practice, Iowa Caucuses and More – 1/31/2020
Pulse: SECURE Act Impact on IRAs, 199A, and More – 1/30/2020
Pulse: SECURE Act Impact on IRAs, 199A, and More – 1/30/2020
Marketplace: SECURE Act: Legacy & Retirement Planning Opportunities – 1/23/2020
Marketplace: SECURE Act: Legacy & Retirement Planning Opportunities – 1/23/2020
Decoding D.C.: 15 Days – Are You Prepared for NY’s Best Interest Rule – 1/17/2020
Decoding D.C.: 15 Days – Are You Prepared for NY’s Best Interest Rule – 1/17/2020
Pulse: Post-SECURE Act Strategies – 1/16/2020
Pulse: Post-SECURE Act Strategies – 1/16/2020
Marketplace: Electronic Delivery of Required ERISA Notices for 401k Plans Made Easier Under New DOL Proposed Rules – 1/9/2020
Marketplace: Electronic Delivery of Required ERISA Notices for 401k Plans Made Easier Under New DOL Proposed Rules – 1/9/2020
Decoding D.C.: AALU’s Historic Advocacy Year in Photos – 1/3/2020
Decoding D.C.: AALU’s Historic Advocacy Year in Photos – 1/3/2020
Pulse – SECURE Act Planning Opportunities & More – 1/2/2020
Pulse – SECURE Act Planning Opportunities & More – 1/2/2020

2019

Decoding D.C. – AALU WIN: SECURE Act Soon To Be Law – 12/20/2019
Decoding D.C. – AALU WIN: SECURE Act Soon To Be Law – 12/20/2019
Collaboration Among Advisors When Buying Life Insurance Is Essential – 12/19/2019
Collaboration Among Advisors When Buying Life Insurance Is Essential – 12/19/2019
WRNewswire: SECURE Act Headed to President’s Desk – 12/19/2019
WRNewswire: SECURE Act Headed to President’s Desk – 12/19/2019
WRNewswire: IRS Re-Issues 162m Regs from TCJA – 12/18/2019
WRNewswire: IRS Re-Issues 162m Regs from TCJA – 12/18/2019
WRNewswire: Simplifying TFV-RPS Regulations, Client Information – 12/17/2019
WRNewswire: Simplifying TFV-RPS Regulations, Client Information – 12/17/2019
WRNewswire: SECURE Act Included in Year-End Spending Package – 12/16/2019
WRNewswire: SECURE Act Included in Year-End Spending Package – 12/16/2019
Pulse: End-of-Year Strategic Planning Highlights – 12/12/2019
Pulse: End-of-Year Strategic Planning Highlights – 12/12/2019
Decoding D.C. – AALU Scores Advocacy Win with Treasury’s TFV Regulations and More – 12/6/2019
Decoding D.C. – AALU Scores Advocacy Win with Treasury’s TFV Regulations and More – 12/6/2019
Marketplace: “Mega Roth” – Maximizing Earnings with In-Plan Roth Conversions of After-Tax Contributions – 12/5/2019
Marketplace: “Mega Roth” – Maximizing Earnings with In-Plan Roth Conversions of After-Tax Contributions – 12/5/2019
Newswire: COLI/BOLI – NEW Requirement for Business 1035 Exchanges – 12/4/2019
Newswire: COLI/BOLI – NEW Requirement for Business 1035 Exchanges – 12/4/2019
Newswire – IRS Final Regulations Confirm No Clawback of Temporarily-Doubled Estate and Gift Tax Exemptions – 12/2/2019
Newswire – IRS Final Regulations Confirm No Clawback of Temporarily-Doubled Estate and Gift Tax Exemptions – 12/2/2019
WRNewswire: SECURE Act Included in Year-EndS pending Package – 12/16/2019
WRNewswire: SECURE Act Included in Year-EndS pending Package – 12/16/2019
Newswire: IRS Final Regs Confirm No Clawback of Temporarily – Doubled Estate and Gift Tax Exemptions – 11/26/2019
Newswire: IRS Final Regs Confirm No Clawback of Temporarily – Doubled Estate and Gift Tax Exemptions – 11/26/2019
Year-End Planning Considerations – 11/21/19
Year-End Planning Considerations – 11/21/19
Decoding D.C. – Cardin & Crapo; Podcast: Prep Your Business for New Regulations, IRS 2020 COLA Updates – 11/22/2019
Decoding D.C. – Cardin & Crapo; Podcast: Prep Your Business for New Regulations, IRS 2020 COLA Updates – 11/22/2019
Pulse: Using Business and Charitable Deductions for Maximum Savings, Fixing Common Retirement Mistakes, How Life Insurance Helps During/After A Divorce, and More – 11/14/2019
Pulse: Using Business and Charitable Deductions for Maximum Savings, Fixing Common Retirement Mistakes, How Life Insurance Helps During/After A Divorce, and More – 11/14/2019
COLI/BOLI – Impact of FINAL Treasury Reg on RP Sand TFV – 11/13/2019
COLI/BOLI – Impact of FINAL Treasury Reg on RP Sand TFV – 11/13/2019
Decoding D.C. – Scalia Takes Over DOL Rulemaking, Best PACTOBER Yet, Ambassadors on the Hill – 11/08/2019
Decoding D.C. – Scalia Takes Over DOL Rulemaking, Best PACTOBER Yet, Ambassadors on the Hill – 11/08/2019
409A Failure Leads to Employee Lawsuit Against Employer-Lessons Learned – 11/07/2019
409A Failure Leads to Employee Lawsuit Against Employer-Lessons Learned – 11/07/2019
Pulse: Charitable Giving Strategies for Boomers, Key Tips for Roth IRA Conversion, The Future of RIAs, and More – 10/31/2019
Pulse: Charitable Giving Strategies for Boomers, Key Tips for Roth IRA Conversion, The Future of RIAs, and More – 10/31/2019
WRNewswire: Alert – TFV (COLI/BOLI) – 10/28/2019
WRNewswire: Alert – TFV (COLI/BOLI) – 10/28/2019
Decoding D.C. – Bipartisan INSIGHTS, AALU Boardon Capitol Hill, AFirst for PACTOBER – 10/25/2019
Decoding D.C. – Bipartisan INSIGHTS, AALU Boardon Capitol Hill, AFirst for PACTOBER – 10/25/2019
Legacy Management: A Fresh Look at an Age-Old Business – 10/24/2019
Legacy Management: A Fresh Look at an Age-Old Business – 10/24/2019
Pulse: Estate Planning with SLAT’s, Bucketing Systems For Asset Allocation, How Family Meetings Can Create Prospecting Opportunities, and More – 10/17/2019
Pulse: Estate Planning with SLAT’s, Bucketing Systems For Asset Allocation, How Family Meetings Can Create Prospecting Opportunities, and More – 10/17/2019
Decoding D.C. – Marijuana ‘SAFE’ in Your Bank, Special Elections Keep NC Red, PACTOBER – 10/11/2019
Decoding D.C. – Marijuana ‘SAFE’ in Your Bank, Special Elections Keep NC Red, PACTOBER – 10/11/2019
Pulse: Tips For Initial Client Interviews, BOLI & Biz Succession Planning, Roth IRA’s for Kids, and More – 10/3/2019
Pulse: Tips For Initial Client Interviews, BOLI & Biz Succession Planning, Roth IRA’s for Kids, and More – 10/3/2019
Post-Mortem Liquidity Planning: A Fiduciary’s (Limited) Toolbox – 9/26/2019
Post-Mortem Liquidity Planning: A Fiduciary’s (Limited) Toolbox – 9/26/2019
Decoding D.C. – Podcast: From Producer to Politician, Wealth Tax Details, Ambassadors in Action – 9/20/2019
Decoding D.C. – Podcast: From Producer to Politician, Wealth Tax Details, Ambassadors in Action – 9/20/2019
Pulse – Trends In Executive Compensation, Life Insurance Strategies for Buy-Sell Agreements, Supplementary NQDC Plan Options, Misunderstood Retirement Tools, and More – 9/19/2019
Pulse – Trends In Executive Compensation, Life Insurance Strategies for Buy-Sell Agreements, Supplementary NQDC Plan Options, Misunderstood Retirement Tools, and More – 9/19/2019
Do Your 401k and Deferred Compensation Plan Dispute Resolution Provisions Protect Your Company to Their Fullest – 9/12/2019
Do Your 401k and Deferred Compensation Plan Dispute Resolution Provisions Protect Your Company to Their Fullest – 9/12/2019
Decoding D.C. – A Teacher Accountant NFL Player and Almond Farmer walk into Congress, Wealth Tax Review – 9/6/2019
Decoding D.C. – A Teacher Accountant NFL Player and Almond Farmer walk into Congress, Wealth Tax Review – 9/6/2019
Pulse – IRS Ruling Could Require Earlier RMDs, Millennial Prospecting Strategies, Charitable Giving Questions For Clients, and More – 9/5/2019
Pulse – IRS Ruling Could Require Earlier RMDs, Millennial Prospecting Strategies, Charitable Giving Questions For Clients, and More – 9/5/2019
The §6166 Estate Tax Deferral for Closely Held Business: Q&A’s – 8/29/2019
The §6166 Estate Tax Deferral for Closely Held Business: Q&A’s – 8/29/2019
Decoding D.C. – Ambassador All-Stars, Laugh w/ Rep. Walorski, Spotlight: Senator Mark Warner – 8/23/2019
Decoding D.C. – Ambassador All-Stars, Laugh w/ Rep. Walorski, Spotlight: Senator Mark Warner – 8/23/2019
Pulse – IRS Rulings on CLATs & Fee-Based Annuities, Charles Schwab Wins Big Pro-Arbitration Decision, Basis Step-Up Planning For Couples, and,More – 8/22/2019
Pulse – IRS Rulings on CLATs & Fee-Based Annuities, Charles Schwab Wins Big Pro-Arbitration Decision, Basis Step-Up Planning For Couples, and,More – 8/22/2019
The DOL Finalizes Rules for Association Retirement Plans – 8/15/2019
The DOL Finalizes Rules for Association Retirement Plans – 8/15/2019
Decoding D.C. – Backyard BBQ with Your MOC, Ambassadors in Action, ICYMI – 8/9/2019
Decoding D.C. – Backyard BBQ with Your MOC, Ambassadors in Action, ICYMI – 8/9/2019
Pulse – Advisor Prospecting Strategies, 6th Circuiton 409A + ERISA, How To Spend Down An IRA, and more – 8/8/2019
Pulse – Advisor Prospecting Strategies, 6th Circuiton 409A + ERISA, How To Spend Down An IRA, and more – 8/8/2019
Watch Your Step – Fiduciary Pitfalls for Trustees of Irrevocable Life Insurance Trusts – 8/2/2019
Watch Your Step – Fiduciary Pitfalls for Trustees of Irrevocable Life Insurance Trusts – 8/2/2019
Decoding D.C. – Two-Year Budget Deal, Regulatory CHART, Advocacy Made Easy – 7/26/2019
Decoding D.C. – Two-Year Budget Deal, Regulatory CHART, Advocacy Made Easy – 7/26/2019
Pulse: How to Reach More Potential Clients Retirement Bucket Strategies Succession Planning Tips, and More – 7/25/2019
Pulse: How to Reach More Potential Clients Retirement Bucket Strategies Succession Planning Tips, and More – 7/25/2019
Decoding D.C..-.Where the SECUREAct Stands, Ambassadors Working for You, Podcast Preview – 7/12/2019
Decoding D.C..-.Where the SECUREAct Stands, Ambassadors Working for You, Podcast Preview – 7/12/2019
Decoding D.C. – Hug a Porcupin, Reps. Lieu and Kildee, Fiduciary Update, EstateT ax Pay For – 6/28/2019
Decoding D.C. – Hug a Porcupin, Reps. Lieu and Kildee, Fiduciary Update, EstateT ax Pay For – 6/28/2019
Supreme Court Ruling – Beneficiary Residency Alone Is Insufficient Basis for State Trust Taxation – 6/25/2019
Supreme Court Ruling – Beneficiary Residency Alone Is Insufficient Basis for State Trust Taxation – 6/25/2019
Pulse: Trust Drafting, Taming Inflation Risk In Annuities, Attracting & Retaining Boomer Clients, and More – 6/20/2019
Pulse: Trust Drafting, Taming Inflation Risk In Annuities, Attracting & Retaining Boomer Clients, and More – 6/20/2019
Decoding D.C. – Advocacy in Action with Reps. Sewell and Kilmer / SEC Reg BI / SECURE Act – 6/14/2019
Decoding D.C. – Advocacy in Action with Reps. Sewell and Kilmer / SEC Reg BI / SECURE Act – 6/14/2019
The House Passed Comprehensive Retirement Legislation Aiming to Improve the Nation’s Retirement System – 6/13/2019
The House Passed Comprehensive Retirement Legislation Aiming to Improve the Nation’s Retirement System – 6/13/2019
Decoding D.C. – SEC to Vote / Dem Debate Guide / AALU Action with Schweikert and Schneider / Retirement Bill on the Move – 5/31/2019
Decoding D.C. – SEC to Vote / Dem Debate Guide / AALU Action with Schweikert and Schneider / Retirement Bill on the Move – 5/31/2019
Buy-Sell Basics – A Brief Introduction – 5/30/2019
Buy-Sell Basics – A Brief Introduction – 5/30/2019
Decoding D.C. – Special Edition – 10 Photos from Spring – 5/24/2019
Decoding D.C. – Special Edition – 10 Photos from Spring – 5/24/2019
The IRS Expands EPCRS Self – Correction Program to Cover Plan Loan Failures – 5/23/2019
The IRS Expands EPCRS Self – Correction Program to Cover Plan Loan Failures – 5/23/2019
Decoding D.C. – SECURE Act Floor Action, Ambassadors in Action with Sens. Scott and Cornyn, DOL Rule – 5/17/2019
Decoding D.C. – SECURE Act Floor Action, Ambassadors in Action with Sens. Scott and Cornyn, DOL Rule – 5/17/2019
Decoding D.C. – PICTURES! Peyton, Politicians, Ambassadors in Action, Education! – 5/3/2019
Decoding D.C. – PICTURES! Peyton, Politicians, Ambassadors in Action, Education! – 5/3/2019
Out with the Old, In with the New – Revitalizing or Unwinding Existing ILITs – 5/2/19
Out with the Old, In with the New – Revitalizing or Unwinding Existing ILITs – 5/2/19
Interim Guidance on Executive Compensation Paid by Tax-Exempt Organizations after the Tax Cuts and Jobs Act – 4/23/2019
Interim Guidance on Executive Compensation Paid by Tax-Exempt Organizations after the Tax Cuts and Jobs Act – 4/23/2019
COLI/BOLI Alert; Amb Action with Rep Gottheimer (D-NJ); NJ fiduciary proposal; How SECURE Act and RESA could help your business – 4/19/19
COLI/BOLI Alert; Amb Action with Rep Gottheimer (D-NJ); NJ fiduciary proposal; How SECURE Act and RESA could help your business – 4/19/19
Retirement bills on the move; Who in Congress worked in Life Insurance; NY Best Interest Rule; Ambassadors in Action; Exec Comp Tax – 4/5/2019
Retirement bills on the move; Who in Congress worked in Life Insurance; NY Best Interest Rule; Ambassadors in Action; Exec Comp Tax – 4/5/2019
Spousal Lifetime Access Trusts (SLATs) and Divorce – What You Don’t Know – 4/4/2019
Spousal Lifetime Access Trusts (SLATs) and Divorce – What You Don’t Know – 4/4/2019
Tax Legislation Moving; VIDEO; Boost Retirement; Ambassadors in Action – 3/29/19
Tax Legislation Moving; VIDEO; Boost Retirement; Ambassadors in Action – 3/29/19
Decoding D.C. -.Who in Congress worked in Life Insurance, Are YOU ready for CHC, SEC Variable Annuity & Life Disclosure Proposal, Attention on Budget Deficits – 3/22/2019
Decoding D.C. -.Who in Congress worked in Life Insurance, Are YOU ready for CHC, SEC Variable Annuity & Life Disclosure Proposal, Attention on Budget Deficits – 3/22/2019
COLI/BOLI – New Transfer for Value Regulation – 3/22/2019
COLI/BOLI – New Transfer for Value Regulation – 3/22/2019
401(k) Fiduciary Litigation: Morals from the Story – 3/21/2019
401(k) Fiduciary Litigation: Morals from the Story – 3/21/2019
PODCAST with Reed & Gottheimer; SEC Best Interest; EC Spotlight: McHenry; Retirement and Cybersecurity – 3/15/2019
PODCAST with Reed & Gottheimer; SEC Best Interest; EC Spotlight: McHenry; Retirement and Cybersecurity – 3/15/2019
A Few Select Insights from the 2019 Heckerling Institute on Estate Planning – 3/7/2019
A Few Select Insights from the 2019 Heckerling Institute on Estate Planning – 3/7/2019
Decoding D.C. – A Rift to Watch Among House Dems, Guardian Agents in D.C., Anthony Domino & Rep Larson – 3/1/2019
Decoding D.C. – A Rift to Watch Among House Dems, Guardian Agents in D.C., Anthony Domino & Rep Larson – 3/1/2019
Decoding D.C. – Best Interest & Clawback Comments; AALU Ambassadors Engage with New Members; Endorsed Candidate Spotlight – 2/22/2019
Decoding D.C. – Best Interest & Clawback Comments; AALU Ambassadors Engage with New Members; Endorsed Candidate Spotlight – 2/22/2019
Four Recent Lawsuits Claim Large Corporate Pension Plans Violated ERISA Through Use of Unreasonable Actuarial Assumptions – 2/21/2019
Four Recent Lawsuits Claim Large Corporate Pension Plans Violated ERISA Through Use of Unreasonable Actuarial Assumptions – 2/21/2019
Decoding D.C. – Shutdown Averted; McHenry Offers Freshman Advice; RCCC Targets, and More – 2/15/2019
Decoding D.C. – Shutdown Averted; McHenry Offers Freshman Advice; RCCC Targets, and More – 2/15/2019
Breaking Newson 199A; Trust Planning with the New Deduction Rule – 2/12/2019
Breaking Newson 199A; Trust Planning with the New Deduction Rule – 2/12/2019
Decoding D.C. – Most Vulnerable House Dems; Mass Mutual CEO Testifies on Retirement Policy – 2/8/2019
Decoding D.C. – Most Vulnerable House Dems; Mass Mutual CEO Testifies on Retirement Policy – 2/8/2019
Shifting Gears – Rising Rates and Legacy Planning – 2/7/2019
Shifting Gears – Rising Rates and Legacy Planning – 2/7/2019
Decoding D.C. – Federal & State Regulatory Outlook, Democrats Roll Out Wealth Taxes, Democratic Prez Primary Heats Up, and More – 2/1/2019
Decoding D.C. – Federal & State Regulatory Outlook, Democrats Roll Out Wealth Taxes, Democratic Prez Primary Heats Up, and More – 2/1/2019
2019 Will Be a Big Year for Regulation Affecting Producers: Here’s What You Need to Know about What’s Happening in Washington and the States – 2/1/2019
2019 Will Be a Big Year for Regulation Affecting Producers: Here’s What You Need to Know about What’s Happening in Washington and the States – 2/1/2019
The 199A Deduction Series-Impact of Final Treasury Department Section 199A Regulations on Availability of Passthrough Deduction for Life Insurance Professionals – 1/30/2019
The 199A Deduction Series-Impact of Final Treasury Department Section 199A Regulations on Availability of Passthrough Deduction for Life Insurance Professionals – 1/30/2019
Decoding D.C. – Final Pass-Thru Guidance Issued (199A), Shutdown Update, and More – 1/25/2019
Decoding D.C. – Final Pass-Thru Guidance Issued (199A), Shutdown Update, and More – 1/25/2019
IRS Blesses Employers 401(k) Plan Designed to Provide Retirement Benefits Tied to Student Loan Repayments – 1/24/2019
IRS Blesses Employers 401(k) Plan Designed to Provide Retirement Benefits Tied to Student Loan Repayments – 1/24/2019
Decoding D.C. – Uncharted (shutdown) Waters, THANK YOU Ambassadors – 1/18/2019
Decoding D.C. – Uncharted (shutdown) Waters, THANK YOU Ambassadors – 1/18/2019
Decoding D.C. – Shutdown Update, Tax Outlook, Ambassador Spotlight, IRS Activity, and More – 1/11/2019
Decoding D.C. – Shutdown Update, Tax Outlook, Ambassador Spotlight, IRS Activity, and More – 1/11/2019
Retracting the Claws – Proposed Regulations Seek to Eliminate Estate Tax Clawback – 1/10/2019
Retracting the Claws – Proposed Regulations Seek to Eliminate Estate Tax Clawback – 1/10/2019

2018

Decoding Tax Reform – This Weeks Tax News – 12/21/2018
Decoding Tax Reform – This Weeks Tax News – 12/21/2018
Decoding Tax Reform – This Weeks Tax News – 12/14/2018
Decoding Tax Reform – This Weeks Tax News – 12/14/2018
Decoding Tax Reform – This Weeks Tax News – 12/7/2018
Decoding Tax Reform – This Weeks Tax News – 12/7/2018
Generational Split Dollar (GSD): Where Are We Now? 12/6/2018
Generational Split Dollar (GSD): Where Are We Now? 12/6/2018
Decoding Tax Reform – This Weeks Tax News – 11/30/2018
Decoding Tax Reform – This Weeks Tax News – 11/30/2018
Generational Split Dollar – IRS Argues Inside Build Up is Retained Income of Decedent Triggering Estate Inclusion of Cash Value – 11/30/2018
Generational Split Dollar – IRS Argues Inside Build Up is Retained Income of Decedent Triggering Estate Inclusion of Cash Value – 11/30/2018
IRS Issues Proposed Regulations on Relaxed Rules for 401(k) Hardship Distributions – 11/29/2018
IRS Issues Proposed Regulations on Relaxed Rules for 401(k) Hardship Distributions – 11/29/2018
Decoding Tax Reform – This Weeks Tax News – 11/16/2018
Decoding Tax Reform – This Weeks Tax News – 11/16/2018
Decoding Tax Reform – This Weeks Tax News – 11/9/2018
Decoding Tax Reform – This Weeks Tax News – 11/9/2018
Decoding Tax Reform – This Weeks Tax News – 11/2/2018
Decoding Tax Reform – This Weeks Tax News – 11/2/2018
Top Hat Plans – What Are They And How Do You Know If You Have One – 11/1/2018
Top Hat Plans – What Are They And How Do You Know If You Have One – 11/1/2018
Decoding Tax Reform – This Weeks Tax News – 10/26/2018
Decoding Tax Reform – This Weeks Tax News – 10/26/2018
Decoding Tax Reform – This Weeks Tax News – 10/19/2018
Decoding Tax Reform – This Weeks Tax News – 10/19/2018
Decoding Tax Reform – This Weeks Tax News – 10/12/2018
Decoding Tax Reform – This Weeks Tax News – 10/12/2018
The Small Business Tax Deduction: Impact of Proposed Section 199A Regulations on Life Insurance Businesses – 10/11/2018
The Small Business Tax Deduction: Impact of Proposed Section 199A Regulations on Life Insurance Businesses – 10/11/2018
Decoding Tax Reform – This Weeks Tax News – 10/5/2018
Decoding Tax Reform – This Weeks Tax News – 10/5/2018
Decoding Tax Reform – This Weeks Tax News – 9/28/2018
Decoding Tax Reform – This Weeks Tax News – 9/28/2018
Decoding Tax Reform – This Weeks Tax News – 9/21/2018
Decoding Tax Reform – This Weeks Tax News – 9/21/2018
Decoding Tax Reform – This Weeks Tax News – 9/14/2018
Decoding Tax Reform – This Weeks Tax News – 9/14/2018
Protecting Your Charitable Deduction – The IRS Issues Final Guidance – 9/13/2018
Protecting Your Charitable Deduction – The IRS Issues Final Guidance – 9/13/2018
Decoding Tax Reform – This Weeks Tax News – 9/7/2018
Decoding Tax Reform – This Weeks Tax News – 9/7/2018
IRS Issues New 162(m) Rules Related to Grandfathered Benefits under Deferred Compensation Plans – 9/6/2018
IRS Issues New 162(m) Rules Related to Grandfathered Benefits under Deferred Compensation Plans – 9/6/2018
Decoding Tax Reform – This Weeks Tax News – 8/31/2018
Decoding Tax Reform – This Weeks Tax News – 8/31/2018
Decoding Tax Reform – This Weeks Tax News – 8/24/2018
Decoding Tax Reform – This Weeks Tax News – 8/24/2018
Decoding Tax Reform – This Weeks Tax News – 8/17/2018
Decoding Tax Reform – This Weeks Tax News – 8/17/2018
Recent Trends in Litigation over Director Compensation Highlight Risks and Suggest Actions to Mitigate those Risks – 8/16/2018
Recent Trends in Litigation over Director Compensation Highlight Risks and Suggest Actions to Mitigate those Risks – 8/16/2018
Decoding Tax Reform – This Weeks Tax News – 8/10/2018
Decoding Tax Reform – This Weeks Tax News – 8/10/2018
AALU Submits Comments on SEC Standard of Care Proposal – 8/10/2018
AALU Submits Comments on SEC Standard of Care Proposal – 8/10/2018
Treasury Releases Pass-through Deduction Regs – 8/9/2018
Treasury Releases Pass-through Deduction Regs – 8/9/2018
Decoding Tax Reform – This Weeks Tax News – 8/3/2018
Decoding Tax Reform – This Weeks Tax News – 8/3/2018
Warning Will Robinson:Tax Reimbursement Clauses May Cause Problems – 8/2/2018
Warning Will Robinson:Tax Reimbursement Clauses May Cause Problems – 8/2/2018
Decoding Tax Reform – This Weeks Tax News – 7/27/2018
Decoding Tax Reform – This Weeks Tax News – 7/27/2018
Decoding Tax Reform – This Weeks Tax News – 7/20/2018
Decoding Tax Reform – This Weeks Tax News – 7/20/2018
New York State Releases Final Best Interest Regulation – 7/19/2018
New York State Releases Final Best Interest Regulation – 7/19/2018
Decoding Tax Reform – This Weeks Tax News – 7/13/2018
Decoding Tax Reform – This Weeks Tax News – 7/13/2018
Decoding Tax Reform – This Weeks Tax News – 7/6/2018
Decoding Tax Reform – This Weeks Tax News – 7/6/2018
Decoding Tax Reform: This Weeks Tax News – 6/29/2018
Decoding Tax Reform: This Weeks Tax News – 6/29/2018
Tax Court Speaks to Possible Estate Tax Treatment of Generational Split Dollar (GSD) – 6/26/2018
Tax Court Speaks to Possible Estate Tax Treatment of Generational Split Dollar (GSD) – 6/26/2018
DONE DEAL: The DOL Fiduciary Rule is Officially Dead – 6/22/2018
DONE DEAL: The DOL Fiduciary Rule is Officially Dead – 6/22/2018
Decoding Tax Reform: This Weeks Tax News – 6/22/2018
Decoding Tax Reform: This Weeks Tax News – 6/22/2018
New York State Best Interest Re-Proposal for Annuity and Life Insurance Products – Second Comment Period Closes – 6/21/2018
New York State Best Interest Re-Proposal for Annuity and Life Insurance Products – Second Comment Period Closes – 6/21/2018
Decoding Tax Reform: This Weeks Tax News – 6/15/2018
Decoding Tax Reform: This Weeks Tax News – 6/15/2018
Decoding Tax Reform – This Weeks Tax News – 6/8/2018
Decoding Tax Reform – This Weeks Tax News – 6/8/2018
New DOL Rules on Disability Claims May Impact Retirement and Deferred Compensation Plans – 6/4/2018
New DOL Rules on Disability Claims May Impact Retirement and Deferred Compensation Plans – 6/4/2018
Decoding Tax Reform – This Weeks Tax News – 6/1/2018
Decoding Tax Reform – This Weeks Tax News – 6/1/2018
Decoding Tax Reform – This Weeks Tax News – 5/28/2018
Decoding Tax Reform – This Weeks Tax News – 5/28/2018
Decoding Tax Reform – This Weeks Tax News – 5/18/2018
Decoding Tax Reform – This Weeks Tax News – 5/18/2018
Decoding Tax Reform – This Weeks Tax News – 5/11/2018
Decoding Tax Reform – This Weeks Tax News – 5/11/2018
Flipping the Script: Nongrantor Trusts with Grantor Trust Benefits – Can It Be Done? – 5/10/2018
Flipping the Script: Nongrantor Trusts with Grantor Trust Benefits – Can It Be Done? – 5/10/2018
Special Report – The day the DOL fiduciary rule died: What does it actually mean for producers – 5/7/2018
Special Report – The day the DOL fiduciary rule died: What does it actually mean for producers – 5/7/2018
NY State Best Interest Re-Proposal for Annuity and Life Insurance Products – 5/7/2018
NY State Best Interest Re-Proposal for Annuity and Life Insurance Products – 5/7/2018
New York State Best Interest Re-Proposal for Annuity and Life Insurance Products – 5/4/2018
New York State Best Interest Re-Proposal for Annuity and Life Insurance Products – 5/4/2018
Decoding Tax Reform – Potential Impact of the Tax Cuts & Jobs Act – 4-20-2018
Decoding Tax Reform – Potential Impact of the Tax Cuts & Jobs Act – 4-20-2018
Decoding Tax Reform – This Week’s Tax News – 4/13/2018
Decoding Tax Reform – This Week’s Tax News – 4/13/2018
Performance Anxiety – A Look at Recent §162(m) Tax Reform – 4/10/2018
Performance Anxiety – A Look at Recent §162(m) Tax Reform – 4/10/2018
Decoding Tax Reform – Potential Impact of the Transfer for Value Provision in Tax Cuts & Jobs Act of 2017 – 4/9/2018
Decoding Tax Reform – Potential Impact of the Transfer for Value Provision in Tax Cuts & Jobs Act of 2017 – 4/9/2018
Decoding Tax Reform – Congressional Break & This Week’s Tax News – 4/6/2018
Decoding Tax Reform – Congressional Break & This Week’s Tax News – 4/6/2018
Decoding Tax Reform-Brady’s Tax Updates & This Week’s News – 3/30/2018
Decoding Tax Reform-Brady’s Tax Updates & This Week’s News – 3/30/2018
A View from the Experts: Select Insights from the 2018 Heckerling Institute on Estate Planning – 3/29/2018
A View from the Experts: Select Insights from the 2018 Heckerling Institute on Estate Planning – 3/29/2018
Legacy Planning Post-Tax Reform – Part 2: New Transfer Tax Exemptions – Use ‘Em or Lose ‘Em – 3/26/2018
Legacy Planning Post-Tax Reform – Part 2: New Transfer Tax Exemptions – Use ‘Em or Lose ‘Em – 3/26/2018
Decoding Tax Reform – The 5th Circuit Decision: What it Means for You – 3-23-2018
Decoding Tax Reform – The 5th Circuit Decision: What it Means for You – 3-23-2018
Fifth Circuit Court Vacates DOL Fiduciary Rule – 3/20/2018
Fifth Circuit Court Vacates DOL Fiduciary Rule – 3/20/2018
DOL Fiduciary Rule Struck Down by 5th Circuit Court – 3/16/2018
DOL Fiduciary Rule Struck Down by 5th Circuit Court – 3/16/2018
Decoding Tax Reform – 5th Circuit Court Strikes Down DOL Fiduciary Rule – 3/16/2018
Decoding Tax Reform – 5th Circuit Court Strikes Down DOL Fiduciary Rule – 3/16/2018
Legacy Planning Post-Tax Reform: Part1 – Let Me Count the Ways: 5 Questions for Non-Taxable Estates – 3/15/2018
Legacy Planning Post-Tax Reform: Part1 – Let Me Count the Ways: 5 Questions for Non-Taxable Estates – 3/15/2018
Feeling Generous? Charitable Giving Post-Tax Reform – 3/8/2018
Feeling Generous? Charitable Giving Post-Tax Reform – 3/8/2018
IRS Not Substantially Justified in Claims for Transferee Liability for Estate Tax Deficiency – 3/7/2018
IRS Not Substantially Justified in Claims for Transferee Liability for Estate Tax Deficiency – 3/7/2018
Decedents Heir Lacked Authority to Change Beneficiaries of Life Insurance Policy Owned by Decedent – 3/5/2018
Decedents Heir Lacked Authority to Change Beneficiaries of Life Insurance Policy Owned by Decedent – 3/5/2018
Heads Up: DOL’s New Disability Claims Procedure Rules Go Into Effect Soon – 3/1/2018
Heads Up: DOL’s New Disability Claims Procedure Rules Go Into Effect Soon – 3/1/2018
No Limitation on Business’s Charitable Deduction for Bargain Sale of Long-Term Investment Asset – 3/1/2018
No Limitation on Business’s Charitable Deduction for Bargain Sale of Long-Term Investment Asset – 3/1/2018
What Happened to Tax Relief – Some States Look to Offset Limited SALT Deduction – 2/22/2018
What Happened to Tax Relief – Some States Look to Offset Limited SALT Deduction – 2/22/2018
Decoding Tax Reform – News You Can Use: This Week in Washington – 2/22/2018
Decoding Tax Reform – News You Can Use: This Week in Washington – 2/22/2018
Decoding Tax Reform – Technical Corrections, Mnuchin Testimony & This Weeks News – 2/16/2018
Decoding Tax Reform – Technical Corrections, Mnuchin Testimony & This Weeks News – 2/16/2018
Moving On: Changing State Tax Residency – Easier Said than Done – 2/15/2018
Moving On: Changing State Tax Residency – Easier Said than Done – 2/15/2018
IRS Permits Post-Conversion Amendment to Pension Plans Interest Rate Look back Month for Pre-Conversion Benefits – 2/9/2018
IRS Permits Post-Conversion Amendment to Pension Plans Interest Rate Look back Month for Pre-Conversion Benefits – 2/9/2018
Decoding Tax Reform – Spending Bill, Tax Reform Implementation & This Weeks News – 2/9/2018
Decoding Tax Reform – Spending Bill, Tax Reform Implementation & This Weeks News – 2/9/2018
Decoding Tax Reform: Alimony – Breaking Up is Hard(er) To Do – 2/8/2018
Decoding Tax Reform: Alimony – Breaking Up is Hard(er) To Do – 2/8/2018
Congressional Retreat and 2018 Priorities – 2/2/2018
Congressional Retreat and 2018 Priorities – 2/2/2018
Decoding Tax Reform: Pass-Through Entities Part 2 – Considerations in Converting to a C Corporation – 2/1/2018
Decoding Tax Reform: Pass-Through Entities Part 2 – Considerations in Converting to a C Corporation – 2/1/2018
Decoding Tax Reform: Pass – Through Entities Part 1 – The 20% Deduction for Qualified Business Income – 1-26-2018
Decoding Tax Reform: Pass – Through Entities Part 1 – The 20% Deduction for Qualified Business Income – 1-26-2018
Fiduciary Standards Update – 1/25/2018
Fiduciary Standards Update – 1/25/2018
Decoding Tax Reform – Potential Tax Legislation in 2018 – 1/19/2018
Decoding Tax Reform – Potential Tax Legislation in 2018 – 1/19/2018
Decoding Tax Reform: Grantor vs. Nongrantor Trusts – Which Way Do I Go? – 1/18/2017
Decoding Tax Reform: Grantor vs. Nongrantor Trusts – Which Way Do I Go? – 1/18/2017
Divorce Decree Suffices as QDRO under ERISA to Require Insurance Benefit Payment to Non-Designated Beneficiary – 1/17/2018
Divorce Decree Suffices as QDRO under ERISA to Require Insurance Benefit Payment to Non-Designated Beneficiary – 1/17/2018
DecodingTax Reform- The impact of a potential spending bill on tax law – 1/15/2018
DecodingTax Reform- The impact of a potential spending bill on tax law – 1/15/2018
Striking a Difficult Balance – Distribution & Investment Requirements for Private Foundations – 1/15/2018
Striking a Difficult Balance – Distribution & Investment Requirements for Private Foundations – 1/15/2018
Decoding Tax Reform: The Transfer Tax Impact – 1/4/2018
Decoding Tax Reform: The Transfer Tax Impact – 1/4/2018

2017

IRS Says Prepayments of Real Property Taxes Due in 2018 NOT Deductible Unless Assessed in 2017 – 12/28/2017
IRS Says Prepayments of Real Property Taxes Due in 2018 NOT Deductible Unless Assessed in 2017 – 12/28/2017
Decoding Tax Reform: Tax Legislation Headed for Enactment – Initial Insights – 12/20/2017
Decoding Tax Reform: Tax Legislation Headed for Enactment – Initial Insights – 12/20/2017
Congress Set to Pass Tax Reform Bill Today – 12/20/2017
Congress Set to Pass Tax Reform Bill Today – 12/20/2017
Republicans Agree on Tax Bill – 12/16/2017
Republicans Agree on Tax Bill – 12/16/2017
Reciprocal Trusts – A Refresher – 12/14/2017
Reciprocal Trusts – A Refresher – 12/14/2017
Republicans Say Tax Reform Deal Has Been Struck – 12/14/2017
Republicans Say Tax Reform Deal Has Been Struck – 12/14/2017
Decoding Tax Reform: Taxation of Pass-Through Entities – How the House and Senate Bills Compare – 12/8/2017
Decoding Tax Reform: Taxation of Pass-Through Entities – How the House and Senate Bills Compare – 12/8/2017
Update on Corporate AMT in Tax Reform Bill – 12/8/2017
Update on Corporate AMT in Tax Reform Bill – 12/8/2017
Decoding Tax Reform – Advising the Advisor – 12/8/2017
Decoding Tax Reform – Advising the Advisor – 12/8/2017
Decoding Tax Reform: Senate Passes Its Bill – What It Says & What’s Next – 12/6/2017
Decoding Tax Reform: Senate Passes Its Bill – What It Says & What’s Next – 12/6/2017
Decoding Tax Reform: Advising the Advisor – 12/3/2017
Decoding Tax Reform: Advising the Advisor – 12/3/2017
Decoding Tax Reform – Advising the Advisor – 12/1/2017
Decoding Tax Reform – Advising the Advisor – 12/1/2017
401(k) Plan Loans: Considering a Loan Program – Better Know the Basics – 11/30/2017
401(k) Plan Loans: Considering a Loan Program – Better Know the Basics – 11/30/2017
Department of Labor Extends Fiduciary Rules Applicability Date – 11/29/2017
Department of Labor Extends Fiduciary Rules Applicability Date – 11/29/2017
Decoding Tax Reform: Advising the Advisor – 11/3/2017
Decoding Tax Reform: Advising the Advisor – 11/3/2017
Decoding Tax Reform: Interim Update – Where We Are Now – 11/3/2017
Decoding Tax Reform: Interim Update – Where We Are Now – 11/3/2017
It Can Really Last Forever: Irrevocable Life Insurance Trusts and the Generation-Skipping Transfer Tax – 4 Things to Know – 11/2/2017
It Can Really Last Forever: Irrevocable Life Insurance Trusts and the Generation-Skipping Transfer Tax – 4 Things to Know – 11/2/2017
Decoding Tax Reform: Weekly Update – 10/27/2017
Decoding Tax Reform: Weekly Update – 10/27/2017
Part2: To Fund or Not to Fund – Non-Qualified Deferred Compensation Plans – Funding Options – 10/26/2017
Part2: To Fund or Not to Fund – Non-Qualified Deferred Compensation Plans – Funding Options – 10/26/2017
Decoding Tax Reform: Legislative Text Next Week – 10/26/2017
Decoding Tax Reform: Legislative Text Next Week – 10/26/2017
IRS Announces Increase in Federal Transfer Tax Exemptions and Annual Gift Exclusion in 2018 – 10/23/2017
IRS Announces Increase in Federal Transfer Tax Exemptions and Annual Gift Exclusion in 2018 – 10/23/2017
Decoding Tax Reform-Weekly Update – 10/20/2017
Decoding Tax Reform-Weekly Update – 10/20/2017
IRS Declares that Beneficiary of Deceased Employees Retirement Plan Must be Offered Opportunity to Transfer Benefits to IRA – 10/20/2017
IRS Declares that Beneficiary of Deceased Employees Retirement Plan Must be Offered Opportunity to Transfer Benefits to IRA – 10/20/2017
Family Governance – The Why, What, and How for Affluent Families – 10/19/2017
Family Governance – The Why, What, and How for Affluent Families – 10/19/2017
Partnerships Charitable Deduction for Conservation Easement Denied for Failure to Meet In Perpetuity Requirement – 10/19/2017
Partnerships Charitable Deduction for Conservation Easement Denied for Failure to Meet In Perpetuity Requirement – 10/19/2017
Judicial Reformation of Irrevocable Trust to Limit Spouses General Power of Appointment Did Not Result in Taxable Gift or Estate Tax Inclusion – 10/19/2017
Judicial Reformation of Irrevocable Trust to Limit Spouses General Power of Appointment Did Not Result in Taxable Gift or Estate Tax Inclusion – 10/19/2017
Treasury Department Removes Inside Build up from Its Tax Expenditure List – 10/18/2017
Treasury Department Removes Inside Build up from Its Tax Expenditure List – 10/18/2017
Birth Certificate Did Not Outweigh Contrary Evidence of Age for Purposes of the Early Withdrawal Tax on IRA Distributions – 10/17/2017
Birth Certificate Did Not Outweigh Contrary Evidence of Age for Purposes of the Early Withdrawal Tax on IRA Distributions – 10/17/2017
IRS Updates Procedures for Obtaining Approval of Change in Funding Method Used in Defined Benefit Plan – 10/13/2017
IRS Updates Procedures for Obtaining Approval of Change in Funding Method Used in Defined Benefit Plan – 10/13/2017
Decoding Tax Reform: Advising the Advisor – 10/13/2017
Decoding Tax Reform: Advising the Advisor – 10/13/2017
Part 1: The Fundamentals of Non-Qualified Deferred Compensation Plans – 10/12/2017
Part 1: The Fundamentals of Non-Qualified Deferred Compensation Plans – 10/12/2017
IRS Issues Final Regs on Defined Benefit Pension Plan Mortality Tables and Updates Mortality Tables for 2018 – 10/12/2017
IRS Issues Final Regs on Defined Benefit Pension Plan Mortality Tables and Updates Mortality Tables for 2018 – 10/12/2017
This Week in Tax Reform – 10/6/2017
This Week in Tax Reform – 10/6/2017
The Big Six’s “Unified” Tax Framework: Potential Impact & Look Ahead – 10/5/2017
The Big Six’s “Unified” Tax Framework: Potential Impact & Look Ahead – 10/5/2017
Treasury to Withdraw Proposed IRC §2704 Regulations – 10/4/2017
Treasury to Withdraw Proposed IRC §2704 Regulations – 10/4/2017
Georgia Court Upholds Statutory Revocation of Will that Did Not Contemplate the Birth of Future Children – 10/2/2017
Georgia Court Upholds Statutory Revocation of Will that Did Not Contemplate the Birth of Future Children – 10/2/2017
Trust’s GST – Grandfathered Status Unaffected by Trust Amendments and Judicial Construction of Terms – 9/29/2017
Trust’s GST – Grandfathered Status Unaffected by Trust Amendments and Judicial Construction of Terms – 9/29/2017
Tax Court Found Taxpayers Failed to Meet Exceptions for Penalty for Early Withdrawal from Retirement Plan – 9/29/2017
Tax Court Found Taxpayers Failed to Meet Exceptions for Penalty for Early Withdrawal from Retirement Plan – 9/29/2017
Mandatory or Discretionary Trusts – Which, When, and Why? – 9/28/2017
Mandatory or Discretionary Trusts – Which, When, and Why? – 9/28/2017
Big Six Tax Framework – 9/28/2017
Big Six Tax Framework – 9/28/2017
IRS and Other Federal Agencies Continue to Provide Relief For Hurricane-Affected Areas – 9/27/2017
IRS and Other Federal Agencies Continue to Provide Relief For Hurricane-Affected Areas – 9/27/2017
IRS May Re-Examine Estate Tax Return of Predeceased Spouse to Determine Correct DSUE Amount at Surviving Spouse’s Death – 9/27/2017
IRS May Re-Examine Estate Tax Return of Predeceased Spouse to Determine Correct DSUE Amount at Surviving Spouse’s Death – 9/27/2017
Tax Reform Update – 9/22/2017
Tax Reform Update – 9/22/2017
Life Insurance – A Remedy for Uncertainty – 9/21/2017
Life Insurance – A Remedy for Uncertainty – 9/21/2017
Attention Trustees: Better Understand the Uniform Principal and Income Act – 9/14/2017
Attention Trustees: Better Understand the Uniform Principal and Income Act – 9/14/2017
Relief from Non-Discrimination Requirements Extended for Another Year for Closed Defined Benefit Plans – 9/13/2017
Relief from Non-Discrimination Requirements Extended for Another Year for Closed Defined Benefit Plans – 9/13/2017
September 2017 Tax Reform Update – 9/12/2017
September 2017 Tax Reform Update – 9/12/2017
Tax payers Sale of Home to Parents was Part Gift – Part Sale Reducing Amount Realized by Taxpayer – 9/11/2017
Tax payers Sale of Home to Parents was Part Gift – Part Sale Reducing Amount Realized by Taxpayer – 9/11/2017
DOL Proposes to Extend Fiduciary Rule Transaction Relief Period to July 1, 2019 – 9/11/2017
DOL Proposes to Extend Fiduciary Rule Transaction Relief Period to July 1, 2019 – 9/11/2017
Case Study Series: Turbo-Charged Split-Dollar – 9/7/2017
Case Study Series: Turbo-Charged Split-Dollar – 9/7/2017
IRS Authorizes Loans and Hardship Distributions from Employer – Sponsored Retirement Plans to Hurricane Victims – 9/5/2017
IRS Authorizes Loans and Hardship Distributions from Employer – Sponsored Retirement Plans to Hurricane Victims – 9/5/2017
Substantial Risk of Forfeiture – What Is It and What Does It Do – 8/31/2017
Substantial Risk of Forfeiture – What Is It and What Does It Do – 8/31/2017
Special Report Series: Navigating the New Admin – Trump Gives Speech on Tax Reform – DOL Formally Proposed 18-Month Delay of Fiduciary Rule – 8/31/2017
Special Report Series: Navigating the New Admin – Trump Gives Speech on Tax Reform – DOL Formally Proposed 18-Month Delay of Fiduciary Rule – 8/31/2017
Court Holds That Decedent’s Estate Cannot Deduct Gift Taxes Unpaid on Decedent’s Date of Death Where Donees Agreed to Pay Gift – 8/28/2017
Court Holds That Decedent’s Estate Cannot Deduct Gift Taxes Unpaid on Decedent’s Date of Death Where Donees Agreed to Pay Gift – 8/28/2017
No Good Deed Goes Unpunished – Does the Executor Know He Can be Personally Liable for Unpaid Taxes? – 8/24/2017
No Good Deed Goes Unpunished – Does the Executor Know He Can be Personally Liable for Unpaid Taxes? – 8/24/2017
Tax Court Invalidates a Micro-Captive Arrangement and Denies Taxpayers Deductions for Captive Insurance Premiums – 8/23/2017
Tax Court Invalidates a Micro-Captive Arrangement and Denies Taxpayers Deductions for Captive Insurance Premiums – 8/23/2017
IRS Provides Model Amendments For Defined Benefit Plan Sponsors to Offer Bifurcated Distribution Options – 8/22/2017
IRS Provides Model Amendments For Defined Benefit Plan Sponsors to Offer Bifurcated Distribution Options – 8/22/2017
Washington Court Holds Ex-Spouse Not Named as Beneficiary Entitled to Only Portion of Decedents Life Insurance Proceeds – 8/21/2017
Washington Court Holds Ex-Spouse Not Named as Beneficiary Entitled to Only Portion of Decedents Life Insurance Proceeds – 8/21/2017
Trust Reformation and Modification to Correct a Scriveners Error Will Not Result in Gift, Estate, or GST Tax Consequences – 8/18/2017
Trust Reformation and Modification to Correct a Scriveners Error Will Not Result in Gift, Estate, or GST Tax Consequences – 8/18/2017
IRS Pension Longevity Rule Pending Approval at the Office of Management and Budget – 8/17/2017
IRS Pension Longevity Rule Pending Approval at the Office of Management and Budget – 8/17/2017
Feeling Charitable? The IRS May Not Be When It Comes to Your Deduction – 8/17/2017
Feeling Charitable? The IRS May Not Be When It Comes to Your Deduction – 8/17/2017
Legislation Increases D.C.’s Estate Tax Exemption to Conform with the Federal Estate Tax Exemption – 8/14/17
Legislation Increases D.C.’s Estate Tax Exemption to Conform with the Federal Estate Tax Exemption – 8/14/17
Special Report Series: Navigating the New Admin – DOL Proposes Delaying Fiduciary Rule for 18 Months – 8/10/2017
Special Report Series: Navigating the New Admin – DOL Proposes Delaying Fiduciary Rule for 18 Months – 8/10/2017
Affirmative GST Allocation is Valid Despite Taxpayers Failure to Strictly Comply with GST Allocation Rules – 8/10/2017
Affirmative GST Allocation is Valid Despite Taxpayers Failure to Strictly Comply with GST Allocation Rules – 8/10/2017
Automatic Allocation Rules Apply to GST-Exempt Trust Following Late Marital Trust Severance – 8/10/2017
Automatic Allocation Rules Apply to GST-Exempt Trust Following Late Marital Trust Severance – 8/10/2017
Hurry, Hurry, Exempt Organizations Step Right Up: IRS Announces Deadline for Retroactive Correction of 403(b) Plans – 8/10/2017
Hurry, Hurry, Exempt Organizations Step Right Up: IRS Announces Deadline for Retroactive Correction of 403(b) Plans – 8/10/2017
Conversion of Non-Grantor Trust to a Grantor Trust Does Not Constitute a Transfer of Property – 8/8/2017
Conversion of Non-Grantor Trust to a Grantor Trust Does Not Constitute a Transfer of Property – 8/8/2017
Lifetime Charitable Planning with Conservation Easements: Caution Indicated – 8/3/17
Lifetime Charitable Planning with Conservation Easements: Caution Indicated – 8/3/17
Transaction Involving Shell Partnership Owned by Roth IRAs Constitutes an Abusive Tax-Avoidance Scheme – 8/1/2017
Transaction Involving Shell Partnership Owned by Roth IRAs Constitutes an Abusive Tax-Avoidance Scheme – 8/1/2017
Case Study Series – Trust Decanting in Action: Breathing New Life into Old Trusts – 7/27/2017
Case Study Series – Trust Decanting in Action: Breathing New Life into Old Trusts – 7/27/2017
Failure to Disclose Cost Basis in Property Results in Denial of $33 Million Charitable Deduction – 7/21/2017
Failure to Disclose Cost Basis in Property Results in Denial of $33 Million Charitable Deduction – 7/21/2017
Making Late Portability Elections for Non-Taxable Estates – 7/20/2017
Making Late Portability Elections for Non-Taxable Estates – 7/20/2017
Failure to Adequately Disclose a Gift Results in Indefinite Gift Tax Assessment Period – 7/20/2017
Failure to Adequately Disclose a Gift Results in Indefinite Gift Tax Assessment Period – 7/20/2017
Hawaii to Disregard Single-Member LLCs in State Estate Taxation of Real Property of Nonresidents – 7/18/2017
Hawaii to Disregard Single-Member LLCs in State Estate Taxation of Real Property of Nonresidents – 7/18/2017
Estate of Powell – Is Its Bark Worse than Its Bite for Family Limited Partnerships – 7/13/2017
Estate of Powell – Is Its Bark Worse than Its Bite for Family Limited Partnerships – 7/13/2017
11th Circuit Denies Conservation Contribution Deduction For Property Subject to Two Mortgages – 7/11/2017
11th Circuit Denies Conservation Contribution Deduction For Property Subject to Two Mortgages – 7/11/2017
Proposed IRC§2704 Valuation Rules for Family Entities Included in Treasury’s Review of Regs that May Impose Undue Taxpayer Burden – 7/10/2017
Proposed IRC§2704 Valuation Rules for Family Entities Included in Treasury’s Review of Regs that May Impose Undue Taxpayer Burden – 7/10/2017
Better Yet – Safe Harbor 401(k) Plans How Exactly Do They Work – 7/6/2017
Better Yet – Safe Harbor 401(k) Plans How Exactly Do They Work – 7/6/2017
IRS Finalizes Simplified Small Organization Application for Tax Exemption Under 501(c)(3) – 7/5/2017
IRS Finalizes Simplified Small Organization Application for Tax Exemption Under 501(c)(3) – 7/5/2017
EBSA Revokes ERISA Safe Harbor Rules Pertaining to Certain Non-Governmental Employee Retirement Accounts – 7/5/2017
EBSA Revokes ERISA Safe Harbor Rules Pertaining to Certain Non-Governmental Employee Retirement Accounts – 7/5/2017
7th Circuit Holds No Taxable Distribution of IRA Funds Used to Purchase Securities – 6/30/2017
7th Circuit Holds No Taxable Distribution of IRA Funds Used to Purchase Securities – 6/30/2017
Special Report Series: Navigating the New Admin – DOL Formally Requests Commentson Delaying and Revising Fiduciary Rule – 6/30/2017
Special Report Series: Navigating the New Admin – DOL Formally Requests Commentson Delaying and Revising Fiduciary Rule – 6/30/2017
Rejecting the Digital Trend, Florida Governor Vetoes Bill Authorizing Electronic Wills – 6/29/2017
Rejecting the Digital Trend, Florida Governor Vetoes Bill Authorizing Electronic Wills – 6/29/2017
Made a Mistake, No Problem: IRS Updates Correction Programs for Qualified Plans – 6/29/2017
Made a Mistake, No Problem: IRS Updates Correction Programs for Qualified Plans – 6/29/2017
Special Report Series: Navigating the New Admin – Acosta and Clayton Agree That DOL and SEC Should Work Together on Fiduciary Rule – 6/28/2017
Special Report Series: Navigating the New Admin – Acosta and Clayton Agree That DOL and SEC Should Work Together on Fiduciary Rule – 6/28/2017
Advisors Expertise Alone Does Not Create a Fiduciary Duty to Purchaser in the Acquisition of Life Insurance – 6/22/2017
Advisors Expertise Alone Does Not Create a Fiduciary Duty to Purchaser in the Acquisition of Life Insurance – 6/22/2017
Expiration of Gift Tax Assessment Period Results in Gift Splitting for GST Purposes Despite Ineligibility to Split Gifts – 6/22/2017
Expiration of Gift Tax Assessment Period Results in Gift Splitting for GST Purposes Despite Ineligibility to Split Gifts – 6/22/2017
Case Study Series – Location, Location, Location: Changing the Situs of an Irrevocable Trust – 6/22/2017
Case Study Series – Location, Location, Location: Changing the Situs of an Irrevocable Trust – 6/22/2017
Delaware to Repeal Estate Tax Effective January 1, 2018 – 6/21/2017
Delaware to Repeal Estate Tax Effective January 1, 2018 – 6/21/2017
Special Report Series – Navigating the New Admin – Speaker Ryan Kick Starts His Sales Pitch for Tax Reform – 6/21/2017
Special Report Series – Navigating the New Admin – Speaker Ryan Kick Starts His Sales Pitch for Tax Reform – 6/21/2017
Judicial Reformation to Correct Scrivener’s Error in ILIT Will Not Have Adverse Gift Estate or GST Tax Consequences – 6/19/2017
Judicial Reformation to Correct Scrivener’s Error in ILIT Will Not Have Adverse Gift Estate or GST Tax Consequences – 6/19/2017
IRS Reinstitutes Simplified Method to Obtain Extension to Elect Portability for Estates Not Otherwise Required to File Estate Tax Returns – 6/16/2017
IRS Reinstitutes Simplified Method to Obtain Extension to Elect Portability for Estates Not Otherwise Required to File Estate Tax Returns – 6/16/2017
IRS Rules that Trust Modification and Division Will Not Result in Income Gift or Estate Tax Consequences – 6/16/2017
IRS Rules that Trust Modification and Division Will Not Result in Income Gift or Estate Tax Consequences – 6/16/2017
Trouble Ahead, Trouble Behind, and You Know that Notion Never Crossed My Mind: Avoiding 5 Common Mistakes in Life Insurance Planning – 6/15/2017
Trouble Ahead, Trouble Behind, and You Know that Notion Never Crossed My Mind: Avoiding 5 Common Mistakes in Life Insurance Planning – 6/15/2017
Special Report Series – Navigating the New Admin – DOL, Fiduciary Rule, Choice Act – 6/9/2017
Special Report Series – Navigating the New Admin – DOL, Fiduciary Rule, Choice Act – 6/9/2017
Executive Compensation Planning: What the Future May Hold & What Can Be Done Now – 6/8/2017
Executive Compensation Planning: What the Future May Hold & What Can Be Done Now – 6/8/2017
Nevada Self-Settled Spend thrift Trust Not Subject to Equalization Claims or Settlors Spousal or Child Support Obligations in Divorce Proceedings – 6/6/2017
Nevada Self-Settled Spend thrift Trust Not Subject to Equalization Claims or Settlors Spousal or Child Support Obligations in Divorce Proceedings – 6/6/2017
IRS Rules that Renounced Interest in Portion of Divided Marital Trust is Not a Gift a Retained Interest or Subject to Estate Tax Inclusion – 6/6/2017
IRS Rules that Renounced Interest in Portion of Divided Marital Trust is Not a Gift a Retained Interest or Subject to Estate Tax Inclusion – 6/6/2017
Navigating the New Admin – Tax Reform & Estate Tax UPDATED – Client Communication Pieces for Your Reference as We Navigate the New Administration – 6/2/2017
Navigating the New Admin – Tax Reform & Estate Tax UPDATED – Client Communication Pieces for Your Reference as We Navigate the New Administration – 6/2/2017
New Rules on Trust Decanting – Coming to a State Near You – 6/1/2017
New Rules on Trust Decanting – Coming to a State Near You – 6/1/2017
Court Holds that Beneficiaries Power to Modify Trust Does Not Include Power to Remove a Current Beneficiary – 5/31/2017
Court Holds that Beneficiaries Power to Modify Trust Does Not Include Power to Remove a Current Beneficiary – 5/31/2017
Maryland Adopts Bill Clarifying Evidence of Domestic Partnership Required to Qualify For Inheritance Tax Exemption Effective on July, 1 2017 – 5/30/2017
Maryland Adopts Bill Clarifying Evidence of Domestic Partnership Required to Qualify For Inheritance Tax Exemption Effective on July, 1 2017 – 5/30/2017
Private Annuities – Managing the Exhaustion Test – 5/25/2017
Private Annuities – Managing the Exhaustion Test – 5/25/2017
Special Report Series – Navigating the New Admin – Fiduciary Rule to Partially Take Effect on June 9th with No Further Delays – 5/23/2017
Special Report Series – Navigating the New Admin – Fiduciary Rule to Partially Take Effect on June 9th with No Further Delays – 5/23/2017
Special Report Series – Navigating the New Admin – Brad Campbell Testifies on Retirement Savings and DOL Fiduciary Rule – 5/19/2017
Special Report Series – Navigating the New Admin – Brad Campbell Testifies on Retirement Savings and DOL Fiduciary Rule – 5/19/2017
Private Trust Companies: The What, Who, How, & Why – 5/18/2017
Private Trust Companies: The What, Who, How, & Why – 5/18/2017
401k Hardship Distributions – IRS Eases Substantiation Requirements – 5/11/2017
401k Hardship Distributions – IRS Eases Substantiation Requirements – 5/11/2017
IRS Issues Another Series of Favorable PLRs on ING Trusts – 5/11/2017
IRS Issues Another Series of Favorable PLRs on ING Trusts – 5/11/2017
House Financial Services Committee Passes CHOICE Act – Outlook in Senate Uncertain – 5/8/2017
House Financial Services Committee Passes CHOICE Act – Outlook in Senate Uncertain – 5/8/2017
PLRs Hold Corporations SCorp Status Remains In Effect Where Termination Was Inadvertent Due to Ineligible Shareholder – 5/4/2017
PLRs Hold Corporations SCorp Status Remains In Effect Where Termination Was Inadvertent Due to Ineligible Shareholder – 5/4/2017
Trustee Breached Fiduciary Duty by Delaying Distributions and Failing to Keep Beneficiary Informed – 5/4/2017
Trustee Breached Fiduciary Duty by Delaying Distributions and Failing to Keep Beneficiary Informed – 5/4/2017
President Trump Releases Tax Proposals – Keep Calm & Plan On – 4/28/2017
President Trump Releases Tax Proposals – Keep Calm & Plan On – 4/28/2017
Oh No There Goes The SCorp Reviewing Trust Eligibility to Hold SCorp Stock – 4/27/2017
Oh No There Goes The SCorp Reviewing Trust Eligibility to Hold SCorp Stock – 4/27/2017
Special Report Series – Navigating the New Admin – President Trump Promises Tax Reform Outline This Week – 4/24/2017
Special Report Series – Navigating the New Admin – President Trump Promises Tax Reform Outline This Week – 4/24/2017
Handle with Care: Eight Lessons from Recent Family Limited Partnership Cases – 4/20/2017
Handle with Care: Eight Lessons from Recent Family Limited Partnership Cases – 4/20/2017
PLR Declined to Rule on Tax Consequences of Court Ordered Rescission of Charitable Remainder Trust – 4/20/2017
PLR Declined to Rule on Tax Consequences of Court Ordered Rescission of Charitable Remainder Trust – 4/20/2017
President Trump Signs Resolution Eliminating Safe Harbor Exemption for State Auto-IRA’s Run by Local Governments – 4/19/2017
President Trump Signs Resolution Eliminating Safe Harbor Exemption for State Auto-IRA’s Run by Local Governments – 4/19/2017
Extended May 1st Deadline Approaching for Certain Micro-Captive Transactions of Interest Disclosures – 4/18/2017
Extended May 1st Deadline Approaching for Certain Micro-Captive Transactions of Interest Disclosures – 4/18/2017
Virginia Adopts Uniform Trust Decanting Act – 4/13/2017
Virginia Adopts Uniform Trust Decanting Act – 4/13/2017
Sometimes Love Knows No Boundaries: Protecting Your Family Legacy from In-Laws – 4/13/2017
Sometimes Love Knows No Boundaries: Protecting Your Family Legacy from In-Laws – 4/13/2017
Congressmen Propose Legislation on Life Settlement Tax Treatment and Reporting – 4/13/25017
Congressmen Propose Legislation on Life Settlement Tax Treatment and Reporting – 4/13/25017
PLR Holds Trust Providing Limited Power of Appointment and Withdrawal Power to Non-Skip Person is a GST Trust – 4/12/2017
PLR Holds Trust Providing Limited Power of Appointment and Withdrawal Power to Non-Skip Person is a GST Trust – 4/12/2017
9th Circuit Affirms that Disclaimed Trust Assets Are Reachable to Satisfy Debt to US Despite Contrary State Law – 4/11/2017
9th Circuit Affirms that Disclaimed Trust Assets Are Reachable to Satisfy Debt to US Despite Contrary State Law – 4/11/2017
State Auto-IRA Update: Congress Acts to Block DOL Rules Allowing State &Local Government Sponsored Retirement Programs – 4/6/2017
State Auto-IRA Update: Congress Acts to Block DOL Rules Allowing State &Local Government Sponsored Retirement Programs – 4/6/2017
Payment of Group Life Benefits Can Be Denied Despite Two-Year Incontestability Clause and Employers Misrepresentation of Coverage – 4/5/2017
Payment of Group Life Benefits Can Be Denied Despite Two-Year Incontestability Clause and Employers Misrepresentation of Coverage – 4/5/2017
DOL Delays Fiduciary Rule Applicability Date – 4/5/2017
DOL Delays Fiduciary Rule Applicability Date – 4/5/2017
Life Insurers Demand for Payment of Quarterly Premium When Monthly Premium Was Missed Extends Policy Grace Period – 4/4/2017
Life Insurers Demand for Payment of Quarterly Premium When Monthly Premium Was Missed Extends Policy Grace Period – 4/4/2017
Modifications to Correct Scriveners Errors and Ambiguities to Pre-1985 Trusts Won’t Effect GST Tax Exempt Status – 4/3/2017
Modifications to Correct Scriveners Errors and Ambiguities to Pre-1985 Trusts Won’t Effect GST Tax Exempt Status – 4/3/2017
Special Report Series – Navigating the New Admin – CBO Report Details Long-Term Budget Outlook – 3/31/2017
Special Report Series – Navigating the New Admin – CBO Report Details Long-Term Budget Outlook – 3/31/2017
It’s DéjàVu: Planning (Again) in the Face of Uncertainty – Estate Freeze Series: Installment Sales to Grantor Trusts – 3/30/2017
It’s DéjàVu: Planning (Again) in the Face of Uncertainty – Estate Freeze Series: Installment Sales to Grantor Trusts – 3/30/2017
Special Report Series – Navigating the New Admin – DOL Sends Rule Delaying Fiduciary Rule to OMB – IRS Issues Non-Enforcement Statement – 3/30/2017
Special Report Series – Navigating the New Admin – DOL Sends Rule Delaying Fiduciary Rule to OMB – IRS Issues Non-Enforcement Statement – 3/30/2017
CA Court – Creditors Can Petition for Spendthrift Trust Distributions “Due and Payable” to Beneficiary Plus Levy 25% of Anticipated Distributions – 3/29/2017
CA Court – Creditors Can Petition for Spendthrift Trust Distributions “Due and Payable” to Beneficiary Plus Levy 25% of Anticipated Distributions – 3/29/2017
Expiration of Policy Contestability Period Trumps Alleged Misrepresentations of Insureds Age – 3/28/2017
Expiration of Policy Contestability Period Trumps Alleged Misrepresentations of Insureds Age – 3/28/2017
NY Court Holds Assets Held in “Alter Ego” Trust Can Be Reached in Bankruptcy and Divorce Cases – 3/27/2017
NY Court Holds Assets Held in “Alter Ego” Trust Can Be Reached in Bankruptcy and Divorce Cases – 3/27/2017
It’s DéjàVu: Planning (Again) in the Face of Uncertainty – Estate Freeze Series: Zeroed-Out GRATs – 3/23/2017
It’s DéjàVu: Planning (Again) in the Face of Uncertainty – Estate Freeze Series: Zeroed-Out GRATs – 3/23/2017
Conservators Elective Share Application Properly Denied under Nebraska Law Because of Surviving Spouses Other Resources – 3/23/2017
Conservators Elective Share Application Properly Denied under Nebraska Law Because of Surviving Spouses Other Resources – 3/23/2017
PLR’s Hold No Income or Transfer Tax Consequences in Trustees Decanting and Combination of Trusts – 3/21/2017
PLR’s Hold No Income or Transfer Tax Consequences in Trustees Decanting and Combination of Trusts – 3/21/2017
Life Insurance Policy Held Enforceable Despite Lack of Insurable Interest – 3/20/2017
Life Insurance Policy Held Enforceable Despite Lack of Insurable Interest – 3/20/2017
Fifth Circuit Holds Federal Tax Lien Attaches to Entire Residence Held as Community Property – 3/17/2017
Fifth Circuit Holds Federal Tax Lien Attaches to Entire Residence Held as Community Property – 3/17/2017
Trends in HealthCare Benefits – Qualified Small Employer Health Reimbursement Arrangements – 3/16/17
Trends in HealthCare Benefits – Qualified Small Employer Health Reimbursement Arrangements – 3/16/17
Policies Simultaneous Death Provision Precludes Beneficiary’s Estate from Receiving Death Benefits – 3/9/2017
Policies Simultaneous Death Provision Precludes Beneficiary’s Estate from Receiving Death Benefits – 3/9/2017
What’s Trending: What Experts from the 2017 Heckerling Institute Had to Say – 3/9/2017
What’s Trending: What Experts from the 2017 Heckerling Institute Had to Say – 3/9/2017
Supreme Court Refuses to Review Decision Denying Refund of Tax on Withdrawn Excess IRA Contributions – 3/9/2017
Supreme Court Refuses to Review Decision Denying Refund of Tax on Withdrawn Excess IRA Contributions – 3/9/2017
PLR Holds Power to Add Beneficiaries Results in Treatment of Irrevocable Trust as Grantor Trust and Eligible SCorp Shareholder – 3/8/17
PLR Holds Power to Add Beneficiaries Results in Treatment of Irrevocable Trust as Grantor Trust and Eligible SCorp Shareholder – 3/8/17
TIRS Temporarily Suspends Issuance of Ruling on Certain GST Tax Issues – 3/7/2017
TIRS Temporarily Suspends Issuance of Ruling on Certain GST Tax Issues – 3/7/2017
Tennessee Court Holds Intent Is Not A Factor in Payment of Life Insurance Benefits to a Designated Beneficiary – 3/6/2017
Tennessee Court Holds Intent Is Not A Factor in Payment of Life Insurance Benefits to a Designated Beneficiary – 3/6/2017
No Feduciary Breach Under ERISA for Benefit Payment to Former Spouse Despite Divorce Decree & Residence Subject to New Jersey Inheritance Tax Despite Ownership by an Irrevocable Trust – 3/3/2017
No Feduciary Breach Under ERISA for Benefit Payment to Former Spouse Despite Divorce Decree & Residence Subject to New Jersey Inheritance Tax Despite Ownership by an Irrevocable Trust – 3/3/2017
Forget Something? Make Sure to Change Life Insurance Beneficiaries Post-Divorce – 3/2/2017
Forget Something? Make Sure to Change Life Insurance Beneficiaries Post-Divorce – 3/2/2017
Special Report Series – Navigating the New Admin: DOL Officially Starts Process to Delay Applicability Date of Fiduciary Rule – 3/1/2017
Special Report Series – Navigating the New Admin: DOL Officially Starts Process to Delay Applicability Date of Fiduciary Rule – 3/1/2017
Special Report Series – Navigating the New Admin – Mnuchin Discusses Tax Reform in First Interview as Treasury Secretary – 2/24/2017
Special Report Series – Navigating the New Admin – Mnuchin Discusses Tax Reform in First Interview as Treasury Secretary – 2/24/2017
Survey Says: Tax Reform & Client Planning – What Advisors Are Seeing & Saying – 2/23/2017
Survey Says: Tax Reform & Client Planning – What Advisors Are Seeing & Saying – 2/23/2017
Federal Gift Taxes Paid Within 3 Years of Death Included in Washington State Taxable Estate – 2/23/17
Federal Gift Taxes Paid Within 3 Years of Death Included in Washington State Taxable Estate – 2/23/17
Surviving Spouse Named as IRA Beneficiary by Court Order is Not a Designated Beneficiary and such IRA Does Not Qualify as an Inherited IRA – 2/17/2017
Surviving Spouse Named as IRA Beneficiary by Court Order is Not a Designated Beneficiary and such IRA Does Not Qualify as an Inherited IRA – 2/17/2017
Micro-Captives Included in IRS “Dirty Dozen” List for Third Consecutive Year – 2/17/2017
Micro-Captives Included in IRS “Dirty Dozen” List for Third Consecutive Year – 2/17/2017
Fundamentals of Required Minimum Distributions: 7 Things You Must Know – 2/16/2017
Fundamentals of Required Minimum Distributions: 7 Things You Must Know – 2/16/2017
Special Report Series – Navigating the New Admin – Trump Pledges to Introduce Tax Plan – 2/10/2017
Special Report Series – Navigating the New Admin – Trump Pledges to Introduce Tax Plan – 2/10/2017
Keep on Truckin’ – Leaving One State for Another? Don’t Get Stuck In Between – 2/9/2017
Keep on Truckin’ – Leaving One State for Another? Don’t Get Stuck In Between – 2/9/2017
Special Report Series – Navigating the New Admin – Texas Judge Up holds DOL Fiduciary Rule in Dallas Lawsuit – 2/9/2017
Special Report Series – Navigating the New Admin – Texas Judge Up holds DOL Fiduciary Rule in Dallas Lawsuit – 2/9/2017
Life Insurance Benefits Paid to Former Spouse As a Result of Federal Preemption – 2/7/2017
Life Insurance Benefits Paid to Former Spouse As a Result of Federal Preemption – 2/7/2017
Special Report Series – Navigating the New Admin – Trump Issues White House Memorandum to Examine Fiduciary Rule – 2/3/2017
Special Report Series – Navigating the New Admin – Trump Issues White House Memorandum to Examine Fiduciary Rule – 2/3/2017
Special Report Series – Navigating the New Admin – Death Benefits Added To Tax Expenditure List – Hatch Outlines Vision for Tax Reform – 2/2/2017
Special Report Series – Navigating the New Admin – Death Benefits Added To Tax Expenditure List – Hatch Outlines Vision for Tax Reform – 2/2/2017
ING Trust Update: The IRS Giveth & the IRS Taketh Away – 2/2/2017
ING Trust Update: The IRS Giveth & the IRS Taketh Away – 2/2/2017
IRS Launches Compliance “Campaigns” Including Micro-Captives and Deferred Variable Annuity & Life Insurance Reserves – 2/1/2017
IRS Launches Compliance “Campaigns” Including Micro-Captives and Deferred Variable Annuity & Life Insurance Reserves – 2/1/2017
Special Report Series: Navigating the New Administration – 1/30/2017
Special Report Series: Navigating the New Administration – 1/30/2017
What Happens if You Die Without a Will? A Cautionary Tale – 1/26/2017
What Happens if You Die Without a Will? A Cautionary Tale – 1/26/2017
Divorce Revokes Former Spouse’s Designation as Policy Beneficiary under Utah Law – 1/24/2017
Divorce Revokes Former Spouse’s Designation as Policy Beneficiary under Utah Law – 1/24/2017
At Last – IRS Enhances Defined Benefit Plans – 1/19/2017
At Last – IRS Enhances Defined Benefit Plans – 1/19/2017
Special Report Series – What to Tell Your Clients About the Estate Tax – 1/19/2017
Special Report Series – What to Tell Your Clients About the Estate Tax – 1/19/2017
Florida Approves Rate Increases by MetLife and Unum for Long Term Care Policies – 1/18/2017
Florida Approves Rate Increases by MetLife and Unum for Long Term Care Policies – 1/18/2017
IRS Guidance on Re-Calculating Gift, Estate, & GST Tax Exemptions for pre-Windsor Transfers to Same-Sex Spouses – 1/18/2017
IRS Guidance on Re-Calculating Gift, Estate, & GST Tax Exemptions for pre-Windsor Transfers to Same-Sex Spouses – 1/18/2017
U.S. District Court Holds Valid Restraining Order Supersedes Life Insurance Beneficiary Designations – 1/17/2017
U.S. District Court Holds Valid Restraining Order Supersedes Life Insurance Beneficiary Designations – 1/17/2017
IRS Information Letters Address Retirement Plan IRA Administration Matters – 1/13/17
IRS Information Letters Address Retirement Plan IRA Administration Matters – 1/13/17
The Trustee’s Duty to Inform and Report – What to Say and When – 1/12/2017
The Trustee’s Duty to Inform and Report – What to Say and When – 1/12/2017
Tax Court Confirms Transferee Liability for Nonprobate Beneficiaries for Unpaid Estate Taxes – 1/12/17
Tax Court Confirms Transferee Liability for Nonprobate Beneficiaries for Unpaid Estate Taxes – 1/12/17
Who’s Who – Are Trust Advisors Fiduciaries? Does It Matter? – 1/5/2017
Who’s Who – Are Trust Advisors Fiduciaries? Does It Matter? – 1/5/2017

2016

DOL Rule PTE 84-24
DOL Rule PTE 84-24
Fiduciary Rule in the Trump Administration
Fiduciary Rule in the Trump Administration
Preserving Value & A Family Legacy – 8 Non Tax Reasons to Use Life Insurance for Business Succession – 12/22/2016
Preserving Value & A Family Legacy – 8 Non Tax Reasons to Use Life Insurance for Business Succession – 12/22/2016
2017 Inflation Adjustments for Some Tax Benefits – Bulletin – 12/21/2016
2017 Inflation Adjustments for Some Tax Benefits – Bulletin – 12/21/2016
Proposed Legislation Could Expand Multiple Employer Plan Opportunities – 12/15/2016
Proposed Legislation Could Expand Multiple Employer Plan Opportunities – 12/15/2016
Another Planning Option: Combining the Benefits of Life Insurance and the Credit Shelter Trust – 12/08/2016
Another Planning Option: Combining the Benefits of Life Insurance and the Credit Shelter Trust – 12/08/2016
What Is the Pay Ratio Rule & Why Should You Care – 12/1/2016
What Is the Pay Ratio Rule & Why Should You Care – 12/1/2016
Year-End Planning Post-Election: Where Do We Go From Here? 11/17/2016
Year-End Planning Post-Election: Where Do We Go From Here? 11/17/2016
Fundamentals of Core Legacy Planning – The Importance of Revocable Living Trusts – 11/10/2016
Fundamentals of Core Legacy Planning – The Importance of Revocable Living Trusts – 11/10/2016
Part II – Synthetic Equity Plans: Important Design Considerations – 11/3/2016
Part II – Synthetic Equity Plans: Important Design Considerations – 11/3/2016
Definitions of Husband, Wife, Spouse and Marriage – IRS Issues Final Regulations – 10/27/2016
Definitions of Husband, Wife, Spouse and Marriage – IRS Issues Final Regulations – 10/27/2016
Special Report: New Jersey Repeals Estate Tax – 10/21/2016
Special Report: New Jersey Repeals Estate Tax – 10/21/2016
Not So Fast: Update on Proposed Regulations on Valuation Discounts – Where are We Now? – 10/20/2016
Not So Fast: Update on Proposed Regulations on Valuation Discounts – Where are We Now? – 10/20/2016
Tom Clancy’s Widow Avoids Paying Estate Tax from Her Share Despite Complicating Life Insurance Provision – 10/14/2016
Tom Clancy’s Widow Avoids Paying Estate Tax from Her Share Despite Complicating Life Insurance Provision – 10/14/2016
Equity-Based Incentive Compensation: Actual vs. Synthetic Equity Part I – An Introduction – 10/13/2016
Equity-Based Incentive Compensation: Actual vs. Synthetic Equity Part I – An Introduction – 10/13/2016
Estate Tax Apportionment – Surprise: Whose Paying My Transfer Tax Bill? – 10/5/2016
Estate Tax Apportionment – Surprise: Whose Paying My Transfer Tax Bill? – 10/5/2016
Picking Your Trustees: Be Careful Out There – Beneficiaries as Trustees – 9/29/2016
Picking Your Trustees: Be Careful Out There – Beneficiaries as Trustees – 9/29/2016
Private Foundations or Donor Advised Funds? – 9/22/2016
Private Foundations or Donor Advised Funds? – 9/22/2016
One Size Does Not Fit All: Tailoring an Insurance Trust – A Menu of Options – 9/15/2016
One Size Does Not Fit All: Tailoring an Insurance Trust – A Menu of Options – 9/15/2016
The What, Why, Who & How of INGs, DINGs and NINGs for State Trust Planning – 9/8/2016
The What, Why, Who & How of INGs, DINGs and NINGs for State Trust Planning – 9/8/2016
State-Based Retirement Savings Arrangements Are Coming – Better Be Aware – 9/1/2016
State-Based Retirement Savings Arrangements Are Coming – Better Be Aware – 9/1/2016
Planning for Incapacity – Waiting Until a Plan is Needed May be too Late – 8/25/2016
Planning for Incapacity – Waiting Until a Plan is Needed May be too Late – 8/25/2016
Malpractice Suit Against Trustee Who Failed to Inform Beneficiaries of Potential Policy Lapse – 8/23/2016
Malpractice Suit Against Trustee Who Failed to Inform Beneficiaries of Potential Policy Lapse – 8/23/2016
Valuation Discounts Gone? Don’t Lose Hope – 8/18/16
Valuation Discounts Gone? Don’t Lose Hope – 8/18/16
Tax Court Rules Again that Intergenerational Split-Dollar Arrangements are Economic Benefit Arrangements, Governed By Section 1.61-22 of the Final Split-Dollar Regulations – 8/16/2016
Tax Court Rules Again that Intergenerational Split-Dollar Arrangements are Economic Benefit Arrangements, Governed By Section 1.61-22 of the Final Split-Dollar Regulations – 8/16/2016
Appellate Court Upholds Dismissal of Misrepresentation Claims Where Policy Owner Alleged Carrier Improperly Raised Premiums – 8/15/2016
Appellate Court Upholds Dismissal of Misrepresentation Claims Where Policy Owner Alleged Carrier Improperly Raised Premiums – 8/15/2016
IRS Finalizes Rules Allowing Plan Participants to Prioritize Taxable Distribution Amounts for Roll-Over – 8/11/2016
IRS Finalizes Rules Allowing Plan Participants to Prioritize Taxable Distribution Amounts for Roll-Over – 8/11/2016
Proposed Section 2704 Regulations Published – 8/10/2016
Proposed Section 2704 Regulations Published – 8/10/2016
Intention to Change Beneficiaries Insufficient if not Executed in the Manner Prescribed – 8/5/2016
Intention to Change Beneficiaries Insufficient if not Executed in the Manner Prescribed – 8/5/2016
Case Study Series – A Look at Sales: Conquering the Generational Divide with Multi-Tiered Life Insurance Planning – 8/4/2016
Case Study Series – A Look at Sales: Conquering the Generational Divide with Multi-Tiered Life Insurance Planning – 8/4/2016
Beneficiary Changes and a Rare Exception to the Strict Compliance Rule – 8/3/2016
Beneficiary Changes and a Rare Exception to the Strict Compliance Rule – 8/3/2016
Taxpayer’s Receipt of Outright Cash from Original Insurance Company Barred 1035 Treatment for Annuity Exchange – 8/1/2016
Taxpayer’s Receipt of Outright Cash from Original Insurance Company Barred 1035 Treatment for Annuity Exchange – 8/1/2016
Legacy Planning Before and During a Divorce – What You Can and Can’t Do – 7/28/2016
Legacy Planning Before and During a Divorce – What You Can and Can’t Do – 7/28/2016
IRS and DOL Investigate Qualified Retirement Plans – 7/21/2016
IRS and DOL Investigate Qualified Retirement Plans – 7/21/2016
Proposed Section 457(f) Regulations Published – 7/15/2016
Proposed Section 457(f) Regulations Published – 7/15/2016
Proposed Section 409A Regulations Published – 7/15/2016
Proposed Section 409A Regulations Published – 7/15/2016
A Trustees Best Friend: Best Practices in Administering Life Insurance Trusts – 7/14/2016
A Trustees Best Friend: Best Practices in Administering Life Insurance Trusts – 7/14/2016
Special Report: An Analysis of the House Republican Tax Reform Blueprint – 7/14/2016
Special Report: An Analysis of the House Republican Tax Reform Blueprint – 7/14/2016
Agent Guilty of Misrepresentation Scheme to Induce Insurers to Issue Policies to “Straw Insureds” – 7/7/2016
Agent Guilty of Misrepresentation Scheme to Induce Insurers to Issue Policies to “Straw Insureds” – 7/7/2016
Case Design Series: To Gift or Not to Gift, That is the Question – 7/6/2016
Case Design Series: To Gift or Not to Gift, That is the Question – 7/6/2016
Retirement Planning 101 – The Fundamentals of Automatic 401(k) Contribution Enrollments – 6/30/2016
Retirement Planning 101 – The Fundamentals of Automatic 401(k) Contribution Enrollments – 6/30/2016
Suicide Exclusion Upheld Where Beneficiary Argued Insured Lacked Mental Capacity to Commit Suicide – 6/30/2016
Suicide Exclusion Upheld Where Beneficiary Argued Insured Lacked Mental Capacity to Commit Suicide – 6/30/2016
Lapse of Policy Subject to a Loan Leads Generates Taxable Income for Policy Owner – 6/27/2016
Lapse of Policy Subject to a Loan Leads Generates Taxable Income for Policy Owner – 6/27/2016
Who Can You Trust with Your Policy? Finding the Right Fiduciaries for Insurance Trusts – 6/23/2016
Who Can You Trust with Your Policy? Finding the Right Fiduciaries for Insurance Trusts – 6/23/2016
Federal Class Action Suits Filed on COI Changes – 6/21/2016
Federal Class Action Suits Filed on COI Changes – 6/21/2016
Case Study Series: Private Split Dollar in Action – Ensuring a Legacy – 6/16/2016
Case Study Series: Private Split Dollar in Action – Ensuring a Legacy – 6/16/2016
Decedents Spouse Not Entitled to Share of Life Insurance Death Proceeds – 6/10/2016
Decedents Spouse Not Entitled to Share of Life Insurance Death Proceeds – 6/10/2016
Creating a Charitable Legacy: What to Know About Forming a Private Foundation – 6/9/2016
Creating a Charitable Legacy: What to Know About Forming a Private Foundation – 6/9/2016
Suit Against Law Firm and Its Liability Insurance Company for Negligence in Drafting Life Insurance Trust Documents Dismissed Because It Was Time Barred – 6/6/2016
Suit Against Law Firm and Its Liability Insurance Company for Negligence in Drafting Life Insurance Trust Documents Dismissed Because It Was Time Barred – 6/6/2016
ERISA Fundamentals: A Primer on Fiduciary Duties – 6/2/2016
ERISA Fundamentals: A Primer on Fiduciary Duties – 6/2/2016
Fiduciary Duty with Regard to Policy Lapse – 6/1/2016
Fiduciary Duty with Regard to Policy Lapse – 6/1/2016
Decedents Son Sues to Collect Life Insurance Proceeds Based on Language in Divorce Decree – 5/31/2016
Decedents Son Sues to Collect Life Insurance Proceeds Based on Language in Divorce Decree – 5/31/2016
Dispute Concerning Payment of Premiums to Determine Whether Whole Life Conversion to Term By Carrier Was Proper – 5/27/2016
Dispute Concerning Payment of Premiums to Determine Whether Whole Life Conversion to Term By Carrier Was Proper – 5/27/2016
Which Way Do I Go – The Impact of State Laws on Insurance Trusts – 5/26/2016
Which Way Do I Go – The Impact of State Laws on Insurance Trusts – 5/26/2016
Federal Appeals Court Confirms Decision to Allow Insurers Rescission of STOLI Policy and Retention of Premiums – 5/20/2016
Federal Appeals Court Confirms Decision to Allow Insurers Rescission of STOLI Policy and Retention of Premiums – 5/20/2016
Key Employee Compensation 101: Favorable Economic Conditions Make Effective Key Employee Compensation Programs Critical – 5/19/2016
Key Employee Compensation 101: Favorable Economic Conditions Make Effective Key Employee Compensation Programs Critical – 5/19/2016
Court Dismisses Suit Alleging Carrier Improperly Charged Compound Interest – 5/16/2016
Court Dismisses Suit Alleging Carrier Improperly Charged Compound Interest – 5/16/2016
Case Study Series: Grantor Trusts vs. Non-Grantor Trusts – Which and When? 5/12/2016
Case Study Series: Grantor Trusts vs. Non-Grantor Trusts – Which and When? 5/12/2016
Scope of Authority of Insurer’s Agents – 5/11/2016
Scope of Authority of Insurer’s Agents – 5/11/2016
Tax Court Rules Intergenerational Split-Dollar Arrangement is Covered by Split-Dollar Regulations Section 1.61-22 – 5/10/2016
Tax Court Rules Intergenerational Split-Dollar Arrangement is Covered by Split-Dollar Regulations Section 1.61-22 – 5/10/2016
Dispute Over Section 1035 Paperwork Leads to Processing Delay and Litigation – 5/10/2016
Dispute Over Section 1035 Paperwork Leads to Processing Delay and Litigation – 5/10/2016
Preserving the Family Dynasty – It May Be Best to Go Our Separate Ways: Qualified Severances of Generation-Skipping Transfer (“GST”) Trusts 5/6/2016
Preserving the Family Dynasty – It May Be Best to Go Our Separate Ways: Qualified Severances of Generation-Skipping Transfer (“GST”) Trusts 5/6/2016
Tax Court Decides Purported Section 419(e) Plan is Both Deferred Compensation and Split-Dollar – 4/29/2016
Tax Court Decides Purported Section 419(e) Plan is Both Deferred Compensation and Split-Dollar – 4/29/2016
Private Equity Funds Become Joint and Severally Liable for Activities of Portfolio Companies Relative To Their Pension Plans Despite Preventative Planning – 4/28/2016
Private Equity Funds Become Joint and Severally Liable for Activities of Portfolio Companies Relative To Their Pension Plans Despite Preventative Planning – 4/28/2016
Tax Court Decides Purported Section 419(e) Plan is Both Deferred Compensation and Split-Dollar – 4/21/2016
Tax Court Decides Purported Section 419(e) Plan is Both Deferred Compensation and Split-Dollar – 4/21/2016
Getting It Right – Establishing a Family Limited Partnership or LLC for All the Right Reasons – 4/21/2016
Getting It Right – Establishing a Family Limited Partnership or LLC for All the Right Reasons – 4/21/2016
Case Alleging Negligence Against Insurer That Allowed Change of Beneficiary to Person with No Insurable Interest Is Allowed to Continue – 4/18/2016
Case Alleging Negligence Against Insurer That Allowed Change of Beneficiary to Person with No Insurable Interest Is Allowed to Continue – 4/18/2016
New Case Study Series: The Power of Substitution Powers in Grantor Trusts – Flexibility in Transfer & Income Tax Planning – 4/14/2016
New Case Study Series: The Power of Substitution Powers in Grantor Trusts – Flexibility in Transfer & Income Tax Planning – 4/14/2016
Misguided Change to Estate Plan Leads to Family Fight – 4/8/2016
Misguided Change to Estate Plan Leads to Family Fight – 4/8/2016
Did You Know: ESOPs Present Powerful Estate Planning Opportunities: Planning with Qualified Replacement Property (QRP) – 4/7/2016
Did You Know: ESOPs Present Powerful Estate Planning Opportunities: Planning with Qualified Replacement Property (QRP) – 4/7/2016
Default Judgment Entered Against Financial Advisor Who Ignored Life Insurance Rebating Lawsuit Filed Against Him – 4/5/2016
Default Judgment Entered Against Financial Advisor Who Ignored Life Insurance Rebating Lawsuit Filed Against Him – 4/5/2016
ERISA Administrative Discretion and Fiduciary Liability – 3/31/2016
ERISA Administrative Discretion and Fiduciary Liability – 3/31/2016
Fundamentals of Tax-Qualified Plans – Participation and Coverage Standards: What Everyone Should Know – 3/31/2016
Fundamentals of Tax-Qualified Plans – Participation and Coverage Standards: What Everyone Should Know – 3/31/2016
What’s Trending: 2016 Heckerling Highlights in the Real World – 3/24/2016
What’s Trending: 2016 Heckerling Highlights in the Real World – 3/24/2016
Imposition of Constructive Trust on Insurance Proceeds Because of Unjust Enrichment of Named Beneficiary – 3/23/2016
Imposition of Constructive Trust on Insurance Proceeds Because of Unjust Enrichment of Named Beneficiary – 3/23/2016
Agent Did Not Clearly Exceed Scope of Authority in Selling STOLI Policy – 3/21/2016
Agent Did Not Clearly Exceed Scope of Authority in Selling STOLI Policy – 3/21/2016
Hot Off the Press: Proposed Regulations on Basis Consistency and Information Reporting for Estate Fiduciaries – New Rules, New Headaches – 3/17/2016
Hot Off the Press: Proposed Regulations on Basis Consistency and Information Reporting for Estate Fiduciaries – New Rules, New Headaches – 3/17/2016
Has the PATH Act Muddied the Way for Planning with Small Captives – 3/10/2016
Has the PATH Act Muddied the Way for Planning with Small Captives – 3/10/2016
Court Denies Motion to Dismiss Criminal Charges – 3/3/2016
Court Denies Motion to Dismiss Criminal Charges – 3/3/2016
Administration’s FY 2017 Budget – Part II: Targeting Retirement Plans & Savings – 3/3/2016
Administration’s FY 2017 Budget – Part II: Targeting Retirement Plans & Savings – 3/3/2016
The Tax on Gifts and Bequests from Covered Expatriates – 2/25/2016
The Tax on Gifts and Bequests from Covered Expatriates – 2/25/2016
Administration’s FY2017 Budget – Part I: Same Old, Same Old? – 2/18/2016
Administration’s FY2017 Budget – Part I: Same Old, Same Old? – 2/18/2016
Something Old, Something New: Steinberg v. Commissioner – Is It Time for Net, Net Gift Valuation Discounts? – 2/11/2016
Something Old, Something New: Steinberg v. Commissioner – Is It Time for Net, Net Gift Valuation Discounts? – 2/11/2016
ERISA Fundamentals – Reporting and Disclosure: What Everyone Should Know – 2/4/2016
ERISA Fundamentals – Reporting and Disclosure: What Everyone Should Know – 2/4/2016
Lack of Insurable Interest Results in Void Contract – 2/4/2016
Lack of Insurable Interest Results in Void Contract – 2/4/2016
Sale of Stock Received on Demutualization Taxable with Zero Basis – 2/3/2016
Sale of Stock Received on Demutualization Taxable with Zero Basis – 2/3/2016
Civil Action Pertaining to Insurance Agent Negligence, Breach of Fiduciary Duty, Negligent Misrepresentation, and Fraudulent Inducement – 1/29/2016
Civil Action Pertaining to Insurance Agent Negligence, Breach of Fiduciary Duty, Negligent Misrepresentation, and Fraudulent Inducement – 1/29/2016
New Year –New Resolution: 6 Tips for Getting that Estate Plan in Shape – 1/28/2016
New Year –New Resolution: 6 Tips for Getting that Estate Plan in Shape – 1/28/2016
Section 83, 402(b), and 1035 Taxation of Section 419A(f)(6) Plan Participant – 1/27/2016
Section 83, 402(b), and 1035 Taxation of Section 419A(f)(6) Plan Participant – 1/27/2016
ERISA Funding and the Top Hat Exemption Interpreted by Idaho Supreme Court Case – 1/22/2016
ERISA Funding and the Top Hat Exemption Interpreted by Idaho Supreme Court Case – 1/22/2016
The Winds of Change Are Blowing – What’s on the Horizon? – 1/21/2016
The Winds of Change Are Blowing – What’s on the Horizon? – 1/21/2016
Beneficiary Change Submitted After Insured Declared Legally Incapacitated Voided for Lack of Competency – 1/18/2016
Beneficiary Change Submitted After Insured Declared Legally Incapacitated Voided for Lack of Competency – 1/18/2016
Lack of Named Beneficiary Leads to Loss of Death Proceeds in Bankruptcy – 1/15/2016
Lack of Named Beneficiary Leads to Loss of Death Proceeds in Bankruptcy – 1/15/2016
Q&A – SEC’s Proposed Rules for Stock Exchanges to Adopt Policies Requiring Member Companies to “Clawback” Excess Incentive-Based Compensation – 1/14/2016
Q&A – SEC’s Proposed Rules for Stock Exchanges to Adopt Policies Requiring Member Companies to “Clawback” Excess Incentive-Based Compensation – 1/14/2016
Premium Financing – Fraud Charge Against Insurer and Broker Dismissed – 1/11/2016
Premium Financing – Fraud Charge Against Insurer and Broker Dismissed – 1/11/2016
Application of ERISA to Controlled Bonus Agreement to Purchase Life – 1/8/2016
Application of ERISA to Controlled Bonus Agreement to Purchase Life – 1/8/2016
Protecting Americans from Tax Hikes (PATH) Act of 2015 – Your Own Personal “Cheat Sheet” of Notable Tax Extenders – 1/07/2016
Protecting Americans from Tax Hikes (PATH) Act of 2015 – Your Own Personal “Cheat Sheet” of Notable Tax Extenders – 1/07/2016

2015

Court Rules Proceeds of Key Person Life Policy Owed to Business After Employee’s Retirement – 12/24/2015
Court Rules Proceeds of Key Person Life Policy Owed to Business After Employee’s Retirement – 12/24/2015
Sale of Stock Received on Demutualization Taxable with Zero Basis – 12/18/2015
Sale of Stock Received on Demutualization Taxable with Zero Basis – 12/18/2015
Rest in Peace: Adequate Disclosure on Gift Tax Returns -Seeking Closure on Clients Legacies – 12/17/2015
Rest in Peace: Adequate Disclosure on Gift Tax Returns -Seeking Closure on Clients Legacies – 12/17/2015
The Hits Just Keep on Coming: 2016 Gift, Estates & Trusts Priorities – IRS Names Grantor Trusts Among New Items – 12/10/2015
The Hits Just Keep on Coming: 2016 Gift, Estates & Trusts Priorities – IRS Names Grantor Trusts Among New Items – 12/10/2015
Happy Holidays: A Few Simplified Charitable Giving Approaches Using Life Insurance – 12/3/2015
Happy Holidays: A Few Simplified Charitable Giving Approaches Using Life Insurance – 12/3/2015
Policy Purchased by Insured’s Son Held Void for Lack of Insurable Interest – 12/2/2015
Policy Purchased by Insured’s Son Held Void for Lack of Insurable Interest – 12/2/2015
2015 Year-End Wealth Transfer Planning – Where We Are, What’s Coming, & What To Do Now – 11/19/2015
2015 Year-End Wealth Transfer Planning – Where We Are, What’s Coming, & What To Do Now – 11/19/2015
STOLI Decision Affirmed on Appeal – 11/18/2015
STOLI Decision Affirmed on Appeal – 11/18/2015
Confusion Over Policy Replacement Leads to Litigation – 11/13/2015
Confusion Over Policy Replacement Leads to Litigation – 11/13/2015
Getting Everyone on the Same Page – ­Life Insurance Basics for the Allied Advisor – 11/12/2015
Getting Everyone on the Same Page – ­Life Insurance Basics for the Allied Advisor – 11/12/2015
Top Hat Plan Termination that Resulted in Accelerated and Potentially HigherT ax Not Violation of ERISA – 11/6/2015
Top Hat Plan Termination that Resulted in Accelerated and Potentially HigherT ax Not Violation of ERISA – 11/6/2015
The Old School Retirement Plan – Defined Benefit Plan Basics 11/5/2015
The Old School Retirement Plan – Defined Benefit Plan Basics 11/5/2015
Materiality of Health Misrepresentation to be Decided by Jury – 11/4/2015
Materiality of Health Misrepresentation to be Decided by Jury – 11/4/2015
What, Me Worry? Using Life Insurance to Simplify Legacy Planning and Minimize Conflicts for Blended Families – 10/29/2015
What, Me Worry? Using Life Insurance to Simplify Legacy Planning and Minimize Conflicts for Blended Families – 10/29/2015
Reinstatement of Policy After Insured Was Dead – 10/28/2015
Reinstatement of Policy After Insured Was Dead – 10/28/2015
Cash Balance Plans – The Basics – 10/22/2015
Cash Balance Plans – The Basics – 10/22/2015
Non-Grantor Trusts Can be Taxing – Part II: State Income Tax Considerations – 10/15/2015
Non-Grantor Trusts Can be Taxing – Part II: State Income Tax Considerations – 10/15/2015
New Basis Consistency Reporting Legislation – 6 Things to Know – 10/8/2015
New Basis Consistency Reporting Legislation – 6 Things to Know – 10/8/2015
Court Rules that Change of Beneficiary Form was Valid Despite Claims of Incapacity and Undue Influence – 10/7/2015
Court Rules that Change of Beneficiary Form was Valid Despite Claims of Incapacity and Undue Influence – 10/7/2015
Flawed Buy-Sell Implementation Leads to Litigation 10/2/2015
Flawed Buy-Sell Implementation Leads to Litigation 10/2/2015
Non-Grantor Trusts Can Be Taxing – 10/1/2015
Non-Grantor Trusts Can Be Taxing – 10/1/2015
District Court Finds ERISA Overrides State Law on How Divorce Affects an Ex-Spouse as a Policy Beneficiary – 9/30/2015
District Court Finds ERISA Overrides State Law on How Divorce Affects an Ex-Spouse as a Policy Beneficiary – 9/30/2015
The Hot Ticket in Retirement Planning – Defined Contribution Plan Basics – 9/24/2015
The Hot Ticket in Retirement Planning – Defined Contribution Plan Basics – 9/24/2015
Abuse of Discretion in Administration of 419 Plan – 9/18/2015
Abuse of Discretion in Administration of 419 Plan – 9/18/2015
Market Watch – Planning Before Interest Rates Rise – 9/17/2015
Market Watch – Planning Before Interest Rates Rise – 9/17/2015
Penalties Imposed on 419 Plan Promoter – 9/17/2015
Penalties Imposed on 419 Plan Promoter – 9/17/2015
Paying Compensation to IRA Holder from IRA-Owned Business = Prohibited – 9/3/2015
Paying Compensation to IRA Holder from IRA-Owned Business = Prohibited – 9/3/2015
The Basics of Beneficiary Defective Income Trusts – BDITs – 8/27/2015
The Basics of Beneficiary Defective Income Trusts – BDITs – 8/27/2015
Life After Davidson: SCIN Planning – What Now? – 8/20/2015
Life After Davidson: SCIN Planning – What Now? – 8/20/2015
STOLI – Fraud Case Not Barred by Statute of Limitations – 8/20/2015
STOLI – Fraud Case Not Barred by Statute of Limitations – 8/20/2015
Court Rules that Capacity is Necessary to Change Beneficiary of Life Insurance Policy – 8/18/2015
Court Rules that Capacity is Necessary to Change Beneficiary of Life Insurance Policy – 8/18/2015
Handwritten Note Insufficient to Effect Beneficiary Change – 8/13/2015
Handwritten Note Insufficient to Effect Beneficiary Change – 8/13/2015
Investor Control Doctrine Causes Current Income Taxation on Income and Growth Inside Private Placement Variable Life Contract – 8/13/2015
Investor Control Doctrine Causes Current Income Taxation on Income and Growth Inside Private Placement Variable Life Contract – 8/13/2015
Better Be Clear: Saying What You Mean in Benefit Plan Summaries – 8/13/2015
Better Be Clear: Saying What You Mean in Benefit Plan Summaries – 8/13/2015
Long-Term Care Insurance – Individual Income Tax Basics – 8/6/2015
Long-Term Care Insurance – Individual Income Tax Basics – 8/6/2015
Planning with Small Captives – Significant Changes on the Horizon? – 7/30/2015
Planning with Small Captives – Significant Changes on the Horizon? – 7/30/2015
Policy Owner’s “Duty to Read” Not Excused by Alleged Agent Conduct – 7/28/2015
Policy Owner’s “Duty to Read” Not Excused by Alleged Agent Conduct – 7/28/2015
SEC Proposes Compensation Clawback Rules – 7/23/2015
SEC Proposes Compensation Clawback Rules – 7/23/2015
Handling Beneficiary Designations – What to Know – 7/23/2015
Handling Beneficiary Designations – What to Know – 7/23/2015
Ex-Spouse Removed as Beneficiary Under New York State Law – 7/21/2015
Ex-Spouse Removed as Beneficiary Under New York State Law – 7/21/2015
Portability of Estate and Gift Tax Exclusion – Final Regulations Issued – 7/16/15
Portability of Estate and Gift Tax Exclusion – Final Regulations Issued – 7/16/15
Implications of Supreme Court Decision on Same-Sex Marriage – 7/14/2015
Implications of Supreme Court Decision on Same-Sex Marriage – 7/14/2015
Employee Stock Ownership Plans – Tax Considerations & Planning for Repurchases – 7/9/2015
Employee Stock Ownership Plans – Tax Considerations & Planning for Repurchases – 7/9/2015
Crummey Powers – Crummy or Essential? It’s More Than Just Moving Paper – 7/2/2015
Crummey Powers – Crummy or Essential? It’s More Than Just Moving Paper – 7/2/2015
Time to Act Now: Family Limited Partnerships and Valuations Discounts – 6-25-2015
Time to Act Now: Family Limited Partnerships and Valuations Discounts – 6-25-2015
Failure To Inform Insurer of Change In Health Prior to Policy Delivery – 6/22/2015
Failure To Inform Insurer of Change In Health Prior to Policy Delivery – 6/22/2015
The Changing Tax Paradigm – The Basics of Basis and the New Need for Life Insurance – 6/18/2015
The Changing Tax Paradigm – The Basics of Basis and the New Need for Life Insurance – 6/18/2015
Better Consult the Oracle: 8 Key Questions for Code § 409A Compliance – The Gatekeeper to Structuring Effective Deferred Compensation Arrangements – 6/11/2015
Better Consult the Oracle: 8 Key Questions for Code § 409A Compliance – The Gatekeeper to Structuring Effective Deferred Compensation Arrangements – 6/11/2015
Agent Who Failed to Inform Policy Owners of Premium Loan Status Not Liable for Fraud – 6/10/2015
Agent Who Failed to Inform Policy Owners of Premium Loan Status Not Liable for Fraud – 6/10/2015
DOL Issues Proposed Regulation Revising the Definition of Fiduciary and the Prohibited Transaction Exemptions for Adviser Compensation – 6/4/2015
DOL Issues Proposed Regulation Revising the Definition of Fiduciary and the Prohibited Transaction Exemptions for Adviser Compensation – 6/4/2015
Nonqualified Deferred Compensation Section 409A Compliance – 6/3/2015
Nonqualified Deferred Compensation Section 409A Compliance – 6/3/2015
Supreme Court Decides 401K Fiduciary Case – 6/1/2015
Supreme Court Decides 401K Fiduciary Case – 6/1/2015
Supreme Court of Texas: Life Settlement is Security – 6/1/2015
Supreme Court of Texas: Life Settlement is Security – 6/1/2015
162 Bonus Plans – The Basics – 5/28/2015
162 Bonus Plans – The Basics – 5/28/2015
Portability 101 – How it Works and When it Makes Sense – 5/21/2015
Portability 101 – How it Works and When it Makes Sense – 5/21/2015
I Can’t Take It With Me, But Can I Give It Away? Transferring Shared Family Assets – Fundamental Questions, Practical Solutions – 5/14/2015
I Can’t Take It With Me, But Can I Give It Away? Transferring Shared Family Assets – Fundamental Questions, Practical Solutions – 5/14/2015
Mail Fraud Criminal Conviction in STOLI Case Upheld – 5/13/2015
Mail Fraud Criminal Conviction in STOLI Case Upheld – 5/13/2015
Excluding Life Insurance Death Benefits from the Estate – Easy, Right? It Depends – 5/7/2015
Excluding Life Insurance Death Benefits from the Estate – Easy, Right? It Depends – 5/7/2015
Trick or Treat – Modified Endowment Contracts – 4/23/2015
Trick or Treat – Modified Endowment Contracts – 4/23/2015
The Use of Trust Protectors in Estate Planning – 4/16/2015
The Use of Trust Protectors in Estate Planning – 4/16/2015
Alaska Asset Protection Trust Worked Against Its Beneficiaries with Regard to Statute of Limitations Related to Life Insurance Complaint – 4/15/2015
Alaska Asset Protection Trust Worked Against Its Beneficiaries with Regard to Statute of Limitations Related to Life Insurance Complaint – 4/15/2015
Annual Exclusion Allowed for 60 Crummey Beneficiaries, Despite No-Contest and Mandatory Arbitration Clauses – 4/15/2015
Annual Exclusion Allowed for 60 Crummey Beneficiaries, Despite No-Contest and Mandatory Arbitration Clauses – 4/15/2015
Status of Developing New Rules to Produce Enhanced Indexed Universal Life (“IUL”) Insurance Illustrations – 4/13/2015
Status of Developing New Rules to Produce Enhanced Indexed Universal Life (“IUL”) Insurance Illustrations – 4/13/2015
Like Goldilocks – Not Too Much, Not Too Little, But Just Right…Balancing IRA Contributions & Distributions in Lifetime Retirement Planning – 4/9/2015
Like Goldilocks – Not Too Much, Not Too Little, But Just Right…Balancing IRA Contributions & Distributions in Lifetime Retirement Planning – 4/9/2015
Exclusion Upheld Where Insured Committed Suicide Two Days Prior to Expiration of Provision – 4/6/2015
Exclusion Upheld Where Insured Committed Suicide Two Days Prior to Expiration of Provision – 4/6/2015
The Transfer for Value Rule – A Primer – 4/2/2015
The Transfer for Value Rule – A Primer – 4/2/2015
Court Holds Insurers Failure to Send Conversion Notice Did Not Violate ERISA – 4/2/2015
Court Holds Insurers Failure to Send Conversion Notice Did Not Violate ERISA – 4/2/2015
Incontestability Period Forecloses Insurer’s Argument Policy Was Void Ab Initio Because of Lack of Insurable Interest – 4/1/2015
Incontestability Period Forecloses Insurer’s Argument Policy Was Void Ab Initio Because of Lack of Insurable Interest – 4/1/2015
Optimizing Beneficiary Designations for Retirement Plan Benefits – 3/26/2015
Optimizing Beneficiary Designations for Retirement Plan Benefits – 3/26/2015
Policy Lapse Upheld Where Insured Did Not Receive Lapse Notices – 3/25/2015
Policy Lapse Upheld Where Insured Did Not Receive Lapse Notices – 3/25/2015
Appeals Court Affirms Dismissal of Complaint Against Insurance Company in Leveraged Annuity Arrangement – 3/20/2015
Appeals Court Affirms Dismissal of Complaint Against Insurance Company in Leveraged Annuity Arrangement – 3/20/2015
Marriage as Event That Changes Life Policy Beneficiary – 3/19/2015
Marriage as Event That Changes Life Policy Beneficiary – 3/19/2015
Life Insurance Planning Insights from the 2015 Heckerling Institute – 3/19/2015
Life Insurance Planning Insights from the 2015 Heckerling Institute – 3/19/2015
Court Overrules Trustee Disclaimer Provisions – 3-16-2015
Court Overrules Trustee Disclaimer Provisions – 3-16-2015
Grantor Trust Transactions – SCINs, Installment Sales, and Private Annuities: Is the IRS Circling the Wagons? – 3/12/2015
Grantor Trust Transactions – SCINs, Installment Sales, and Private Annuities: Is the IRS Circling the Wagons? – 3/12/2015
STOLI On The Rocks (Again)? – 3/11/2015
STOLI On The Rocks (Again)? – 3/11/2015
More Fall-Out From STOLI Type Scheme – 3/10/2015
More Fall-Out From STOLI Type Scheme – 3/10/2015
Death Benefit Only Plans – Not Dead Yet – 3/5/2015
Death Benefit Only Plans – Not Dead Yet – 3/5/2015
Class Action Claims Alleging Fraud Against Annuity Carrier Dismissed – 3/4/2015
Class Action Claims Alleging Fraud Against Annuity Carrier Dismissed – 3/4/2015
Attorney Who Set Up & Administered VEBA & Welfare Benefit Plans Found Liable Under ERISA – 3/2/2015
Attorney Who Set Up & Administered VEBA & Welfare Benefit Plans Found Liable Under ERISA – 3/2/2015
Insurer Alleges “Free Insurance Scheme and Fraud” Against Agents – 2/28/2015
Insurer Alleges “Free Insurance Scheme and Fraud” Against Agents – 2/28/2015
Spousal Lifetime Access Trusts (SLATs) – 2/26/2015
Spousal Lifetime Access Trusts (SLATs) – 2/26/2015
Administrations FY 2016 Budget – PartII: Notable Provisions Relating to Retirement Plans and Savings – 2/19/2015
Administrations FY 2016 Budget – PartII: Notable Provisions Relating to Retirement Plans and Savings – 2/19/2015
Court of Appeals Imposes Accuracy Related Penalties in Code Section 419 Case – 2/17/2015
Court of Appeals Imposes Accuracy Related Penalties in Code Section 419 Case – 2/17/2015
Administration’s FY 2016 Budget – Part I: Something Old, Something New (with Sample Client Letter) – 2/12/2015
Administration’s FY 2016 Budget – Part I: Something Old, Something New (with Sample Client Letter) – 2/12/2015
Implementing and Operating Group-Term Life Insurance Plans – TheFundamentals – 2/5/2015
Implementing and Operating Group-Term Life Insurance Plans – TheFundamentals – 2/5/2015
Administration’s Proposed Tax Reforms Target High Net Worth Individuals – 1/29/15
Administration’s Proposed Tax Reforms Target High Net Worth Individuals – 1/29/15
American General v. Underwood Part Two: Suit Begun Against Agents Who Allegedly Allowed Insureds Wife to Sign His Signature on Policy Delivery Documents – 1/27/2015
American General v. Underwood Part Two: Suit Begun Against Agents Who Allegedly Allowed Insureds Wife to Sign His Signature on Policy Delivery Documents – 1/27/2015
American General v. Underwood Part One: Impact of Failure to Disclose Change in Medical Condition – 1/26/2015
American General v. Underwood Part One: Impact of Failure to Disclose Change in Medical Condition – 1/26/2015
Florida Supreme Court Adopts Unauthorized Practice of Law Rules Dealing with Medicaid – 1/23/2015
Florida Supreme Court Adopts Unauthorized Practice of Law Rules Dealing with Medicaid – 1/23/2015
The Use of Life Insurance Inside Qualified Retirement Plans – 1/22/2015
The Use of Life Insurance Inside Qualified Retirement Plans – 1/22/2015
Life Insurance Death Proceeds Made Available to Beneficiarys Creditors in Chapter 13 Bankruptcy – 1/20/2015
Life Insurance Death Proceeds Made Available to Beneficiarys Creditors in Chapter 13 Bankruptcy – 1/20/2015
Collateral Assignees Right to Life Policys Death Benefitis Superior to the Claim of the Named Beneficiaries – 1/16/2015
Collateral Assignees Right to Life Policys Death Benefitis Superior to the Claim of the Named Beneficiaries – 1/16/2015
Dispute Concerning Policy with Potential “Vanishing Premiums” Survives Motion to Dismiss – 1/14/2015
Dispute Concerning Policy with Potential “Vanishing Premiums” Survives Motion to Dismiss – 1/14/2015
ERISA Fiduciary Decisions May Be Reversed if Demonstrably Unfair – 1/12/2015
ERISA Fiduciary Decisions May Be Reversed if Demonstrably Unfair – 1/12/2015
IRS Issues Revised Safe Harbor Notices for Recipients of Eligible Rollover Distributions – 1/8/2015
IRS Issues Revised Safe Harbor Notices for Recipients of Eligible Rollover Distributions – 1/8/2015
Wisconsin Appeals Court Refuses to Impose Constructive Trust in Beneficiary Dispute – 1/7/2015
Wisconsin Appeals Court Refuses to Impose Constructive Trust in Beneficiary Dispute – 1/7/2015
Producer Ordered to Return Commissions on Policies Rescinded in STOLI Settlement – 1/5/2015
Producer Ordered to Return Commissions on Policies Rescinded in STOLI Settlement – 1/5/2015