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Newsletters

Akers on Hurford - Overly Aggressive Private Annuity Sales of Interests in a Family Limited Partners Steve Leimberg's Estate Planning Newsletter Issue:1392    06-Jan-09

Self-Settled Estate Planning Trusts - Part II Steve Leimberg's Estate Planning Newsletter Issue:1391    06-Jan-09

Finance 1.3.2009 - Personal Health History Bob LeClair's Finance and Markets Newsletter Issue:477    04-Jan-09

In re Burns – Bankruptcy Code – Regular Mortgage Payments Not Considered Acquisition of Interest in Steve Leimberg's Asset Protection Planning Newsletter Issue:135    01-Jan-09

PLR 200850018 – Use of Sub to Facilitate 303 Redemption Steve Leimberg's Estate Planning Newsletter Issue:1390    31-Dec-08

Steiner - Suspension of Required Distributions Facilitates Roth Conversions Steve Leimberg's Employee Benefits and Retirement Newsletter Issue:476    29-Dec-08

Finance 12.27.2008 - Happy New Year Bob LeClair's Finance and Markets Newsletter Issue:476    28-Dec-08

Porter on Hurford – FLP and Private Annuity Case Demonstrating Extreme Importance of Quality Plannin Steve Leimberg's Estate Planning Newsletter Issue:1389    24-Dec-08

Actual Text

PLR 200901030 (29 September 2008) Estate, Gift Tax Consequences of Trust Modification
updated:06-Jan-09

PLR 200901023 (29 September 2008) Gift Qualifies for Charitable Deduction
updated:06-Jan-09

PLR 200901013 (12 September 2008) Proposed Disclaimers Subject to Gift Tax
updated:06-Jan-09

PLR 200901019 (26 September 2008) Transfer of Residence to Trust
updated:06-Jan-09

T.D. 9439, 73 F.R. 79361-79362 (29 December 2008) Final IRS Regs. on Disclosure of Corporate Tax Returns
updated:05-Jan-09

T.D. 9440, 73 F.R. 79354-79361 IRS Final Regs. on Employer's Annual Federal Tax Return and Modifications to the Deposit Rules
updated:05-Jan-09

PLR 200850018 (11 September 2008) Tax Free Stock Transfer
updated:05-Jan-09

ILM 200852001 (4 September 2008) Employment Tax Liability
updated:05-Jan-09

Podcasts

Medical Expenses: Testing the Limits - Ed Zollars
updated:27-Dec-08

Social Security Podcasts - Deciding When to Start Receiving Retirement Benefits
updated:12-Dec-08

Self-Employed or Not? - Ed Zollars
updated:27-Nov-08

Section 6694 Saga Developments-An Update After Latest Revision - Ed Zollars
updated:09-Nov-08

S Corporation Debt and How to Not End Up With Basis - Ed Zollars
updated:01-Nov-08

Closing the Open Door-S Corporation Debt - Ed Zollars
updated:28-Oct-08

Journals

Terrors of the Deep: Tax Dangers When Exercising Powers Over Trusts — The GST Regulations and the Delaware Tax Trap
Richard W. Nenno - BNA Estates, Gifts and Trusts Journal

The Year in Review: An Estate Planning Perspective on Recent Tax Developments
Howard M. Zaritsky - BNA Estates, Gifts and Trusts Journal

The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax?
Paul L. Caron and James R. Repetti - Stanford Law & Policy Review

Beware of IRS's Indirect Gift Trap for Partnership Interests
W. R; Swindle - Journal of Practical Tax Strategies

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms
Katherine Pratt, Jennifer M. Kowal & Daniel Martin - Florida Tax Review

The Revival of the Income-Only Trust in Medicaid Planning
Shirley B. Whitenack, Gary Mazart and Regina M Spielberg - Estate Planning

Tax Results of Settling Trust Litigation Involving QTIP Trusts
Charles D. Rubin - Estate Planning

The IRS Issues Guidance on Private Trust Companies
Carleen L. Schreder - Estate Planning

Law Threads
(Online Discussions)

Heading Off Charges of Undue Influence - 12/28/2008

Are Restrictions on GRATs Coming in 2009? -- 12/10/2008

Using Grantor Trust Powers in Connection with Sale of an ILIT's Policy -- 11/15/2008

Structuring the Board of a New 501(c)(3) Organization - 11/12/2008

Obtaining Identification for Elderly Client -- 9/9/2008

529 Plan Investments in a Falling Market -- 10/17/2008

Alternate Valuation Date of Inherited IRA -- 10/7/2008

Practitioners Mull FDIC Insurance Issues -- 9/27/2008

Should A Company's CPA Perform Its Business Valuation? -- 9/15/2008

Planning the Structure of a HEET Trust -- 8/20/2008

Web Links

Nursing Home Comparison - Medicare.gov
Compare the performance of nursing homes in your area. This site from the Medicare administration offers a five-star quality rating system.

AOL Money & Finance
This free site offers a wide range of financial information on stocks, including analyst estimates and broker recommendations.

Doing Business
A highly specialized website that surveys government regulations for business on a worldwide basis.

Helping Clients Deal with Madoff Fraud Fallout -- Proskauer Rose
Audio recording of conference call identifies issues raised by the Madoff Ponzi scheme. It discusses possible application of bankruptcy, securities, tax and other laws.

ShareBuilder
An online brokerage service that caters to small investors and those desiring to set up custodial or education savings accounts for children.


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