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Newsletters

Hilliard v. Jacobs: What Happens to Life Insurance Used to Fund a Business Continuation Agreement Steve Leimberg's Estate Planning Newsletter Issue:1615    10-Mar-10

Country Life v. Marks – Insurable Interest Case Steve Leimberg's Estate Planning Newsletter Issue:1614    08-Mar-10

Finance 3.6.2010 - U. S. Budget Deficits Bob LeClair's Finance and Markets Newsletter Issue:538    07-Mar-10

Steve Akers - 2010 Heckerling Musings Steve Leimberg's Estate Planning Newsletter Issue:1613    04-Mar-10

Steve Akers - 2010 Heckerling Musings Steve Leimberg's Estate Planning Newsletter Issue:1612    04-Mar-10

Matthies v. Commissioner – Valuation of Life Insurance Policy in a Bargain Sale from a Profit-Sharin Steve Leimberg's Employee Benefits and Retirement Newsletter Issue:517    03-Mar-10

Income Tax Savings Opportunities by Hiring Children Steve Leimberg's Estate Planning Newsletter Issue:1611    02-Mar-10

Matthies – Valuation of Life Insurance Policy in a Bargain Sale Distribution from a Profit-Sharing P Steve Leimberg's Employee Benefits and Retirement Newsletter Issue:516    01-Mar-10

Actual Text

S. 574 Plain Writing Act of 2009
updated:11-Mar-10

H.R. 946 Plain Language Act of 2009
updated:11-Mar-10

Rev. Proc. 2010-20, 2010-14 IRB 1 (10 March 2010) Energy Department Investment Grants Treated as Nontaxable Contributions to Capital
updated:11-Mar-10

Notice 2010-26, 2010-14 IRB 1 (9 March 2010) IRS Denotes Chile Earthquake as Qualified Disaster
updated:10-Mar-10

IR-2010-29 IRS Outlines Additional Steps to Assist Unemployed Taxpayers and Others
updated:10-Mar-10

H.R. 4679 Virgin Islands Improvement Act of 2010
updated:10-Mar-10

H.R. 4693 Military Spouse Job Continuity Act of 2010
updated:10-Mar-10

Country Life Insurance Company v. Marks, 2010 U.S. App. LEXIS 1769, ___F.3rd ___, 2010 WL 290403 (C.A. 8 (Mo.))
updated:09-Mar-10

Podcasts

Picker and Keebler on IRS Notice 2009-75
updated:31-Jan-10

Roth IRA Conversions - Bob Keebler
updated:02-Sep-09

Gadgets and Gizmos - Ed Zollars
updated:01-Jun-09

The Education of the Taxpayer from a Business Perspective - Ed Zollars
updated:18-May-09

The Limits on Taking a Return Position - Ed Zollars
updated:09-May-09

Net Operating Loss Guidance: Let's Try This One Again - Ed Zollars
updated:03-May-09

What's Up Doc? Employee or Not? - Ed Zollars
updated:25-Apr-09

A Matter of Time (And Innocent Spouses) - Ed Zollars
updated:20-Apr-09

BlogWatch

How Federal Estate Tax Hiatus Affects State Death Taxes
03-Mar-10

Most Americans Don't Have a Will
03-Mar-10

Client Letter Offers Guidance on Estate Tax Repeal
14-Feb-10

Latest News Article on Estate Tax Repeal
13-Feb-10

J.D. Salinger Estate: Potential Test Case of Estate Tax Reinstatement
08-Feb-10

States Scramble to Fill Estate Tax Void
04-Feb-10

Web Sites Preserve Data Access and Final Messages
27-Jan-10

Virginia Bill Would Patch Estate Plans
24-Jan-10

Tactfully Handling a Change of Guardians
24-Jan-10

Journals

Regulations Shift Burden of Uncertain and Contested 2053 Claims and Expenses to Taxpayers
Charles D. Rubin - Journal of Taxation

IRS Provides Some Guidance on the New Expatriation Exit Tax
Kevin E. Packman and Summer A. LePree - Journal of Taxation

Proposed Regs. Provide New Guidance for Type III Supporting Organizations
Richard L. Fox - Estate Planning

What Estate Planners Need to Know About Copyrights
Peter R. Afrasiabi - Estate Planning

The New Form 990 for Tax-Exempt Organizations: Revolution in Progress
Grace Allison - Estate Planning

Estate Equalization: Fully Funding the Wealthier Spouse's Exemption (Part 2)
Bertram L. Levy and Michelle L. Harris - Estate Planning

Some Thoughts on Planning Without an Estate Tax
Howard M. Zaritsky - Estate Planning

Charitable Lead Trusts—A Win-Win Strategy for Donors and Charities
B. K. Jackson-Cooper - Taxation of Exempts

Law Threads
(Online Discussions)

How to Send Electronic Documents Securely -- 2/23/2010

Which is Better: Two Fiduciaries or One? -- 2/17/2010

Providing Electronic Documents to Former Client -- 2/5/2010

Quick Take: Dealing with 2511(c) Issue -- 1/28/2010

Should ILIT Trustee Notify Beneficiaries Before Allowing Policy Lapse? -- 1/25/2010

Special Report: Summaries from the 2010 Heckerling Institute -- 1/14/2010

Predicting the Future of the Estate Tax 1/12/2010

What Type of Deed Should be Used to Fund Revocable Trust? -- 12/23/2009

What to Do With Revoked Prior Will? -- 12/21/2009

How Should a Potential Inheritance Be Reported on Form 706? -- 12/14/2009

Web Links

PIMCO
The website for Pimco, one of the world's largest bond fund organizations; gives you access to the market newsletters written by Bill Gross, a legendary bond expert.

Congress Feeling the Heat on Estate Tax - The Hill
"Congressional inaction on the estate tax is becoming a political problem as a growing number of constituents demand action, according to congressional staff."

CBO Report: Budget Effects of Reinstating 2009 Estate and Gift Rates
February 24th letter-report by the Congressional Budget Office (CBO) answers the question: What how would the budget deficit be affected if (i) the tax provisions of EGTRRA and JGTRRA, except for those related to estate and gift taxes, are extended; (ii) the 2009 estate and gift law becomes permanent; (iii) the 2009 alternate minimum tax exemption and income bracket amounts are indexed for inflation after 2009; and (iv) war funding as specified in President Obama's proposed budget for 2011 is assumed.

The Politics of Estate Tax Reform -- National Center for Policy Analysis
Brief Analysis by Edward McCaffery opines that Congress will not resolve the estate tax mess any time soon because the uncertainty is just too lucrative to let go. 2/10/2010.

Talking Tax Forms -- IRS
The Internal Revenue Service has federal tax form formats which are available to individuals who are sight impaired. More than 700 talking federal income tax forms are available on its web site. The speech friendly forms are easy to use with Microsoft Active Accessibility compliant screen readers and Dragon Naturally Speaking Voice Recognition Software. Braille and large-print forms and publications are also available on-line.


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