Advisor's Journal


September 2010

Offshore`s Limited Shelf Life (CC 10-47)

Mandatory Securities Arbitration Clauses on the Chopping Block (CC 10-48)

CBO Analysis Supports Extending Tax Cuts (CC 10-49)

Avoid Transfer Taxes with a Capitalized Entity Sale to an IDGT (CC 10-50)

IRS Guidance Provides Safe Harbor for Policies Maturing After Age 100 <link rel=stylesheet type=`text/css` href=`../Misc/ausstyle.css`> <link href="../Misc/masterdocument.css" rel="stylesheet" type="text/css"> <link href="../masterdocument.c</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">August 2010<br/><br/></td></tr><tr><td> <a href="/articles/fc080110-a.aspx?action=16" class="dated_article">Dodd-Frank Wall Street Reform and Consumer Protection Act (CC 10-35)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-b.aspx?action=16" class="dated_article">Potential Pitfalls in IRA Money Movement and Non-Public Investments (CC 10-36)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-c.aspx?action=16" class="dated_article">The Joy of Giving in 2010 (CC 10-37)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-d.aspx?action=16" class="dated_article">Life Insurance: The Key to Success in Wealth Transfer Tax Planning (CC 10-38)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-e.aspx?action=16" class="dated_article">The Effect of Divorce on Life Insurance Beneficiary Designations (CC 10-39)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-f.aspx?action=16" class="dated_article">What You Don’t Know Yet Might Hurt You: A Broker’s Duties under the Financial Reform Act (CC 10 40)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-g.aspx?action=16" class="dated_article">STOLI to STOA: First Drops in a Gathering Storm (CC 10 41)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-h.aspx?action=16" class="dated_article">Indexed Annuities: Still Insurance (CC 10 42)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-i.aspx?action=16" class="dated_article">Capital Gains Increasing Importance for Valuation Discounts: Jensen v. Commissioner (CC 10 43)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-j.aspx?action=16" class="dated_article">SEC’s Plain English Requirement Equals Expensive Client Disclosures(CC 10-44)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-k.aspx?action=16" class="dated_article">Hedge Fund Must Now Register with the SEC Under the New Wall Street Reform Act (CC 10-45)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080110-l.aspx?action=16" class="dated_article">Long-term Care Insurance Reform Act of 2010 (CC 10-46)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">July 2010<br/><br/></td></tr><tr><td> <a href="/articles/fc070110-a.aspx?action=16" class="dated_article">Codification of the Economic Substance Doctrine (CC 10-31)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc070110-b.aspx?action=16" class="dated_article">What Split-interest Strategies Make Sense in a Low Interest Rate Economy? (CC 10-32)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc070110-c.aspx?action=16" class="dated_article">Waiver of the 60-Day Tax-free Rollover Requirement (CC 10-33)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc070110-d.aspx?action=16" class="dated_article">The Key Executive Insurance Story (CC 10-34)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">June 2010<br/><br/></td></tr><tr><td> <a href="/articles/fc060110-a.aspx?action=16" class="dated_article">Planning Early to Lessen the 3.8% Medicare Tax on Investment Income (CC 10-24)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060110-b.aspx?action=16" class="dated_article">Reprising Ralph (CC 10-25)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060110-c.aspx?action=16" class="dated_article">What Planners Need to Know to Cope with the Coming Retirement Wave (CC 10-26)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060110-d.aspx?action=16" class="dated_article">Are Annuities Right for Your Clients (CC 10-27)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060110-e.aspx?action=16" class="dated_article">States Fix Formula Clause Problem Created by Temporary Estate Tax Repeal (CC 10-28)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060110-f.aspx?action=16" class="dated_article">Deductions for Life Insurance Premium Payments to Welfare Benefit Plan Denied (CC 10-29)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060110-g.aspx?action=16" class="dated_article">Domestic Asset Protection Trusts: New Chart Ranks the States (CC 10-30)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">May 2010<br/><br/></td></tr><tr><td> <a href="/articles/fc050110-a.aspx?action=16" class="dated_article">US Senate Budget Committee Resolution Provides Two-Year Extension of 2009 Estate Tax Levels (CC 10-19)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050110-b.aspx?action=16" class="dated_article">A Guide to Retirement Plan Fees & Expenses(CC 10-20)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050110-c.aspx?action=16" class="dated_article">Making Sure a Bequest Benefits the Intended Recipient (CC 10-21)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050110-d.aspx?action=16" class="dated_article">Activity in Parallel Universe Reveals Vast Untapped Market for Life Insurance on Earth (CC 10-22)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050110-e.aspx?action=16" class="dated_article">Estate Planning Lessons From Michael Jackson`s Death (CC 10-23)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">April 2010<br/><br/></td></tr><tr><td> <a href="/articles/fc040110-a.aspx?action=16" class="dated_article">New Law Revamps Health Delivery System (CC 10-14)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc040110-b.aspx?action=16" class="dated_article">Changes Affecting Individuals in the 2010 Health Reform Law (CC 10-15)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc040110-c.aspx?action=16" class="dated_article">Changes Affecting Business in the 2010 Health Reform Law (CC 10-16)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc040110-d.aspx?action=16" class="dated_article">Changes Affecting Large Employers in the 2010 Health Reform Law (CC 10-17)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc040110-e.aspx?action=16" class="dated_article">New Medicare Taxes for High-Income Taxpayers (CC 10-18)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">March 2010<br/><br/></td></tr><tr><td> <a href="/articles/fc030110-a.aspx?action=16" class="dated_article">Life Insurance Valuation (CC 10-09)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc030110-b.aspx?action=16" class="dated_article">Termination of Policy Subject to Loan Triggered Taxable Income (CC 10 - 10)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc030110-c.aspx?action=16" class="dated_article">Estate Planning For Families With A Special Needs Child (CC 10-11)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc030110-d.aspx?action=16" class="dated_article">Inherited IRA Held Exempt from Bankruptcy Estate under Federal Exemption (CC 10-12)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc030110-e.aspx?action=16" class="dated_article">HIRE Provides Immediate Payroll Tax Holiday (CC 10-13)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">February 2010<br/><br/></td></tr><tr><td> <a href="/articles/fc020110-a.aspx?action=16" class="dated_article">The Transfer for Value Tax Trap (CC 10-06)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc020110-b.aspx?action=16" class="dated_article">High Net Worth Clients: How to Find Them, How to Service Them (CC 10-07)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc020110-c.aspx?action=16" class="dated_article">Estate Planning in Uncertain Times (CC 10-08)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">January 2010<br/><br/></td></tr><tr><td> <a href="/articles/fc010110-a.aspx?action=16" class="dated_article">The 2009 Top 40 (CC 10-01)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc010110-b.aspx?action=16" class="dated_article">Estate Tax Chaos (CC 10-02)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc010110-c.aspx?action=16" class="dated_article">Failure to Use Inside Procedure Spoils 1035 Exchange (CC 10-03) </a><br><br> </td></tr> <tr><td> <a href="/articles/fc010110-d.aspx?action=16" class="dated_article">Book Review - A Practical Guide to Estate Planning For a Family with a Special Needs Child (With Sample Forms and Checklists) (CC 10-04)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc010110-e.aspx?action=16" class="dated_article">Notice 2010-06 Offers Guidance on Correcting Document Failures Under Section 409A (CC 10-05)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">December 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc120109-a.aspx?action=16" class="dated_article">The Estate Planning Process (CC 09-52)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc120109-b.aspx?action=16" class="dated_article">Don`t Overlook NUA Tax Break on Lump Sum Distributions of Employer Stock (CC 09-53)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc120109-c.aspx?action=16" class="dated_article">House Passes Permanent Estate Tax Relief (CC 09-54)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc120109-d.aspx?action=16" class="dated_article">Lapse of the Estate and GST Taxes in 2010? — FAQs (CC 09-55)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">November 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc110109-a.aspx?action=16" class="dated_article">Professional Alliances (CC 09-46)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc110109-b.aspx?action=16" class="dated_article">Pension Plan COLAs for 2010 (CC 09-47)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc110109-c.aspx?action=16" class="dated_article">Income Tax COLAs for 2010 (CC 09-48)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc110109-d.aspx?action=16" class="dated_article">The Will Approach (CC 09-49)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc110109-e.aspx?action=16" class="dated_article">Don`t Pitch (CC 09-50)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc110109-f.aspx?action=16" class="dated_article">Liberalized IRA to Roth IRA Conversion Rules in 2010 (CC 09-51)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">October 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc100109-a.aspx?action=16" class="dated_article">Roth IRA Recharacterization Deadline Quickly Approaching (CC 09-41)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc100109-b.aspx?action=16" class="dated_article">The Year End Review (CC 09-42)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc100109-c.aspx?action=16" class="dated_article">Notice 2009-82 Special Rollover Relief (CC 09-43)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc100109-d.aspx?action=16" class="dated_article">U.S. Estate and Gift Tax Consequences for Non-U.S. Citizens (CC 09-44)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc100109-e.aspx?action=16" class="dated_article">Four Fourth Quarter Sales Boosters (CC 09-45)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">September 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc090109-a.aspx?action=16" class="dated_article">Two Tax Doctrines: Constructive Receipt and Economic Benefit (CC 09-36)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc090109-b.aspx?action=16" class="dated_article">Fully Insured Plans (CC 09-37)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc090109-c.aspx?action=16" class="dated_article">IRS Issues Three Revenue Rulings and Four Notices Affecting Retirement Plans (CC 09-38)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc090109-d.aspx?action=16" class="dated_article">Book Review - Buy-Sell Agreements: Ticking Time Bombs or Reasonable Resolutions? (CC 09-39)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc090109-e.aspx?action=16" class="dated_article">HSA Employer Comparable Contributions (CC 09-40)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">August 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc080109-a.aspx?action=16" class="dated_article">Coordinating Retirement Accounts with Estate Planning (CC 09-33)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080109-b.aspx?action=16" class="dated_article">Finding Income in Hard Times (CC 09-34)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc080109-c.aspx?action=16" class="dated_article">Are Target-Date Funds Failing (CC 09-35)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">July 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc070109-a.aspx?action=16" class="dated_article">Trust Owned Annuities and the Non-Natural Person Rule (CC 09-29)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc070109-b.aspx?action=16" class="dated_article">Notice 2009-27: Post-ARRA 2009 COBRA Guidance (CC 09-30)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc070109-c.aspx?action=16" class="dated_article">The Year End Push is Here (CC 09-31)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc070109-d.aspx?action=16" class="dated_article">The Spendthrift Clause (CC 09-32)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">June 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc060109-a.aspx?action=16" class="dated_article">Notice 2009-48 Provides Guidance on §101(j) EOLI Rules (CC 09-25)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060109-b.aspx?action=16" class="dated_article">New Section 7520 Valuation Tables (CC 09-26)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060109-c.aspx?action=16" class="dated_article">Expiration of Policy Subject to Loan Triggered Taxable Income (CC 09-27)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc060109-d.aspx?action=16" class="dated_article">Don`t Overlook Beneficiary Designations and Settlement Options (CC 09-28)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">May 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc050109-a.aspx?action=16" class="dated_article">Should the Basis of a Life Contract be Adjusted by Mortality Charges? Rev. Rul. 2009-13 Says Yes in Context of Life Settlements; Certain Amounts over Adjusted Basis Treated as Capital Gains (CC 09-19)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050109-b.aspx?action=16" class="dated_article">GST Tax Planning: The Key Question to Ask a Middle Generation Prospect (CC 09-20)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050109-c.aspx?action=16" class="dated_article">Rev. Rul. 2009-14: Income Tax Guidance for Life Settlement Companies (CC 09-21)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050109-d.aspx?action=16" class="dated_article">Acquirers and Inheritors Dilemma: Discovering Life Purpose and Building Personal Identity in the Presence of Wealth (CC 09-22)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050109-e.aspx?action=16" class="dated_article">Tax Proposals Target Estate and Gift Tax Valuation Discounts (CC 09-23)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc050109-f.aspx?action=16" class="dated_article">Tax Proposals Affecting Life Policies (CC 09-24)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">April 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc040109-b.aspx?action=16" class="dated_article">Saving for College: State-Run Plans vs. Effective Estate Planning (CC 09-14)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc040109-c.aspx?action=16" class="dated_article">Your Client`s Buy-Sell Agreement: Ticking Time Bomb or Reasonable Resolution? (CC 09-15)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc040109-d.aspx?action=16" class="dated_article">IRS Issues Ponzi Scheme Guidance (CC 09-16)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc040109-f.aspx?action=16" class="dated_article">Know the Ins and Outs of 1035 Exchanges? (CC 09-18)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">March 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc030109-a.aspx?action=16" class="dated_article">Business Succession Planning That Meets the Owner`s Needs (CC 09-09)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc030109-b.aspx?action=16" class="dated_article">Possible Tax Trap when Trustee of ILIT Disclaims Responsibility for Selection of Insurance Product (CC 09-10)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc030109-d.aspx?action=16" class="dated_article">Tax Rules Governing Gifts: 2 Points on Donative Intent (CC 09-12)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">February 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc020109-a.aspx?action=16" class="dated_article">Termination of Policy Subject to Loan Triggered Taxable Income (CC 09-05)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc020109-b.aspx?action=16" class="dated_article">Crummey Review (CC 09-06)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc020109-c.aspx?action=16" class="dated_article">Rollovers of IRAs to Qualified Plans: An Overlooked Source of Planning Possibilities (CC 09–07)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc020109-d.aspx?action=16" class="dated_article">American Recovery and Reinvestment Act of 2009 (CC 09–08)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">January 2009<br/><br/></td></tr><tr><td> <a href="/articles/fc010109-a.aspx?action=16" class="dated_article">Top 50 Docs Viewed in 2008 (CC 09-01)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc010109-b.aspx?action=16" class="dated_article">The Check is in the Mail (CC 09-02)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc010109-c.aspx?action=16" class="dated_article">To the Moon, Alice!—How to Prospect Even Though People Are Fed Up with Marketing (CC 09-03)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc010109-d.aspx?action=16" class="dated_article">Beware of the Code §2036 Tax Trap (and its Application to Crummey Trusts) (CC 09-04)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">December 2008<br/><br/></td></tr><tr><td> <a href="/articles/fc120108-a.aspx?action=16" class="dated_article">Worker, Retiree, and Employer Recovery Act of 2008 Waives RMDs for 2009 (CC 08-46)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc120108-b.aspx?action=16" class="dated_article">Market Declines and IRAs (CC 08-47)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc120108-c.aspx?action=16" class="dated_article">Obama and the Estate Tax (CC 08-48)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc120108-e.aspx?action=16" class="dated_article">Notice 2008-113 Clarifies Rules on 409A Corrections (CC 08-50)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc120108-f.aspx?action=16" class="dated_article">Last Minute Charitable Contributions (CC 08-51)</a><br><br> </td></tr> <tr><td class="dated_article_section_heading">November 2008<br/><br/></td></tr><tr><td> <a href="/articles/fc110108-a.aspx?action=16" class="dated_article">Economic Downturns and Estate Planning (CC 08-41)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc110108-b.aspx?action=16" class="dated_article">The Heart of an Estate Plan (CC 08-42)</a><br><br> </td></tr> <tr><td> <a href="/articles/fc110108-c.aspx?action=16" class="dated_article">Tax Evasion v. 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Proc. 2007-19 (CC 07-04) </a><br><br> </td></tr> <tr><td> <a href="/articles/fc010107-e.aspx?action=16" class="dated_article">IRS Issues Guidance on Distributions from IRAs to Charitable Organizations (CC 07-05)</a><br><br> </td></tr> </table> </div> <div id="adsAgain"> <div class="ads1"> <h3>Advisor's Journal Latest Updates</h3> <ol></ol> </div> </div> </div> </div> <!-- Footer --> <div id="footer"> <div style="clear:both"></div> <div id="footernav"> <div class="footerLeft"> <a href="http://www.summitbusinessmedia.com/"><img style="margin:0px 0px 5px 5px" border="0" align="left" src="/images/features/Summit Business Media 4C.png" /></a> </div> <div class="footerMiddle"> <h4>Navigation</h4> <a href="/default.aspx">Home<br /> <a href="/about.aspx">About Us</a> <br /> <a href="/license.aspx">View License</a> <br /> <a href="/login/login.aspx">Login</a> <br /> <a href="/recommend.aspx">Tell a Friend</a> <br /> <a href="/help/siteindex.aspx">Site Index</a> <br /> <a href="/panelofexperts.aspx">Expert Panel</a> </div> <div class="footerRight"> <h4>Contact Us</h4> If you have any questions please call Customer Service at 800-543-0874.<br /><br /> For individual and corporate sales, <a href ="/contact.aspx" >contact us</a>. <p>Summit Business Media<br /> 5081 Olympic Blvd<br /> Erlanger, KY 41018</p> </div> </div> </div> <div id="copyright"> All contents are Copyright © 2000 - 2010 by Summit Business Media. 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