William Byrnes' Tax, Wealth, and Risk Intelligence

William Byrnes (Texas A&M) tax & compliance articles

C.V.

free downloads of my articles and book chapters at SSRN: http://ssrn.com/author=339796

PUBLICATIONS OUTCOMES

  • 10 authored or co-authored treatises and compendium titles, many multi-volumes, of 800 – 10,000 pages (Lexis, Kluwer).
  • Two updated treatises (Lexis, ALM)
  • Over 300 authored or co-authored, and edited, quarterly, bi-annual, and annual supplements of at least 150 pages each.
  • 39 annual authored or co-authored book editions of at least 200 pages of substantially revised or new content per edition.
  • 58 book chapters authored or co-authored.
  • 1,500 media-length articles (500 words – 3,000 words) authored or co-authored for financial or tax media (about 90 percent are 500-750 words, 10 percent are from 1,500 to 3,000 words for feature placements).
  • 1,000+ journalism posts (50 – 100 words) for financial and tax newsletters (American Legal Media)
  • Authored or co-authored seven academic journal articles.

12 LAW TREATISES & COMPENDIUMS (year of publication/edition and no. of volumes)

  1. Practical Guide to U.S. Transfer Pricing 4th edition (LexisNexis Matthew Bender December 2019) (William Byrnes); Practical Guide to U.S. Transfer Pricing 3rd edition (LexisNexis Matthew Bender (William Byrnes since 2013) (Robert Cole, deceased 2013) (see annual supplements)
  1. Taxation of Intellectual Property and Technology(LexisNexis Matthew Bender, New York). (William Byrnes since 2015) (Marvin Petry retired 2018 – only assisted chapter 1) (see bi-annual supplements)
  2. Federal Taxation of Oil & Gas Transactions(LexisNexis Matthew Bender, New York) (William Byrnes since 2016) (Robert Polevoi retired) (see bi-annual supplements)
  3. Guide to FATCA & CRS Compliance Vol 1 – 2) (new editions published 2017-1, 2017-2, 2018, 2019, 2020 forthcoming) LexisNexis Matthew Bender) (William Byrnes & Robert Munro); Guide to FATCA Compliance (new editions published 2013, 2014, 2015, 2016) (LexisNexis Matthew Bender) (William Byrnes & Robert Munro) 
  1. Money Laundering, Asset Forfeiture and Recovery, and Compliance- A Global Guide (2011) (LexisNexis Matthew Bender (William Byrnes & Robert Munro) (see quarterly supplements)
  2. Foreign Tax & Trade Briefs 2nd edition (2011) (LexisNexis Matthew Bender) Vol. 1 & Vol. 2 (William Byrnes & Robert Munro) (see quarterly supplements); Foreign Tax & Trade Briefs (LexisNexis Matthew Bender 2008) Vol. 1 & Vol. 2 (William Byrnes & Robert Munro) (see quarterly supplements)
  1. Texas Estate Planning (William Byrnes) (Lexis) (since 2017) (see annual supplements)
  2. International Withholding Tax Treaty Guide 2nd Edition (2011) (LexisNexis Matthew Bender (William Byrnes & Robert Munro) (see quarterly supplements); International Withholding Tax Treaty Guide (LexisNexis Matthew Bender 2008, 2009) (William Byrnes & Robert Munro) (see quarterly supplements)
  1. International Trust Laws & Analysis (& Company Laws) (2009) (Kluwer Law International Vol. 1 – Vol. 10 (William Byrnes – responsible for company laws and topics) (Robert Munro – responsible for trusts) (see quarterly supplements)
  2. Nat’l Underwriter Advanced Markets Treatise (Vol. 1 – Vol. 8) (National Underwriter Co. monthly supplements from 2010 through 2016) (William Byrnes & Robert Bloink)
  3. Tax Havens of the World (LexisNexis Matthew Bender) (since 2008) Vol. 1 – Vol. 3 (William Byrnes & Robert Munro) (see quarterly supplements)
  4. Comparative Tax System Guide (LexisNexis), [country expert] & William Byrnes, Gen Ed. for 80+ countries. Updated annually. For an example, see Spain linked to within Lexis.

3 TAX BOOK TITLES (year of publication and no. of volumes) (3 annual titles, 39 editions 2011 – 2023)

  1. Tax Facts on Insurance & Employee Benefits (The Nat’l Underwriter Co., an American Legal Media mark) annual editions include 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023) Vol. 1 & Vol. 2 (William Byrnes & Robert Bloink)
  2. Tax Facts on Investments (The Nat’l Underwriter Co., an American Legal Media mark) annual editions include 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023) Vol. 1 (William Byrnes & Robert Bloink)
  3. Tax Facts on Individuals and Small Business (The Nat’l Underwriter Co., an American Legal Media mark) annual editions include 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023) (William Byrnes & Robert Bloink)

SHORT BOOKS: 4 total

  1. Sales Essentials (Life & Health): Prospecting (The Nat’l Underwriter Co., 2014) (William Byrnes & Robert Bloink)
  2. Sales Essentials (Life & Health): Managing Your Agency (The Nat’l Underwriter Co., 2014) (William Byrnes & Robert Bloink)
  3. Selected Provisions and Analysis of the Tax Relief Act of 2010 (The Nat’l Underwriter Co., 2011) (William Byrnes & Robert Bloink)
  4. Tax Reform for South Africa (International Law & Tax Institute, Geneva 1995) (Barry Spitz & William H. Byrnes)

56 BOOK CHAPTERS: 

  • Chapter “Pillar One and Transfer Pricing Rules: An Expert Critical Assessment” (12 pages of 7,250 words) Digital Economy, Transfer Pricing and Litigation in Tax Matters – Ongoing 2030 (SDG) and Addis Ababa Action Agendas (an academic publication by Thomson, funded by the European Union) 

Doing Business in the United States (Lexis) Substantially restructured, revised and rewrote 12 Chapters (50 – 200 pages each)

  1. Ch. 11 Pattern of United States Taxation (Revised 2018)
  2. Ch. 12 Taxation of Nonresident Alien Individuals and Foreign Entities (Revised 2018)
  3. Ch. 56 Business Organizations and their Tax Factors (Revised 2018)
  4. Ch. 60 Tax Aspects of Partnerships (Revised 2018)
  5. Ch. 67 Taxation of Limited Partnerships and Limited Liability Companies (Revised 2018)
  6. Ch. 70 Taxation of Business and Investment Trusts and Specialized Investment Entities (Revised 2018)
  7. Ch. 72 Tax Aspects of Corporations Generally (Revised 2018)
  8. Ch. 73 Subchapter S corporations (Revised 2019)
  9. Ch. 74A PFIC
  10. Ch. 86 Pensions & Profit Sharing Plans (Revised 2020).
  11. Ch. 89 Employee Fringe Benefits (Revised 2020)
  12. Ch. 98 Tax Aspects of Franchising (Revised 2018)

International Business Planning: Law and Taxation (Lexis), Substantially restructured, revised and rewrote 14 Chapters (50 – 200 pages each)

  1. Ch. 1 Representing Clients in Int’l Business Transactions (Revised 2020)
  2. Ch. 16 The Importance of Outbound Business Tax Planning (Revised 2018)
  3. Ch. 17 Export Tax Incentives (Revised 2018)
  4. Ch. 18 Foreign Branch Office (Revised 2019)
  5. Ch. 19 Technology Transfers (Revised 2018)
  6. Ch. 20 Tax Structuring for Foreign Investment (Revised 2018)
  7. Ch. 21 Tax Foreign Based Earnings (Revised 2019)
  8. Ch. 22. Transfer Pricing–Tax Planning and Tax Controversies (Revised 2018)
  9. Ch 22A Advance Pricing Agreements Format (Revised 2020)
  10. Ch. 23 Controlled Foreign Corporations (Revised 2018)
  11. Ch. 24 Foreign Business Restructuring (Revised 2019)
  12. Ch. 25 Foreign Currency Risk (Revised 2019)
  13. Ch. 26 Foreign Based Employees (Revised 2019)
  14. Ch. 27 Taxation of Digital Business (new chapter, 2020).

Appleman on Insurance Law Library

  • Ch. 12 (Revised 2019) 74 pages

Revision of California Forms of Pleading and Practice (Lexis) 5 Chapters

  1. Ch 227. Dissolution of Marriage: Tax Effects (Revised 2018) 316 pages
  2. Ch 346. Limited Liability Companies (Revised 2018) 258 pages
  3. Ch 555: Trust Deed as and Real Property Mortgages (Revised 2018) 313 pages
  4. Ch 453: Probate & Estate Tax (with Natasha Bivens as RA) (Revised 2018) 150 pages
  5. Ch 540 Tax Assessments (with Natasha Bivens as RA) (Revised 2018) 245 pages

Mertens Law of Federal Income Taxation (Thomson Reuters/Westlaw) – 16 Chapters, from 100 to 450 pages in length) 

  1. Patents, Franchises, Trademarks and Tradenames in, 4 Mertens Law of Fed Income Tax 22C: 1-102 (Thomson-West 2013) (William H. Byrnes & Jason A. Fiske)
  2. Taxation on Nonlife Insurance Companies, in 11 Mertens Law of Fed Income Tax 44: 1-67 (Thomson-West 2013) (William H. Byrnes & Jason A. Fiske)
  3. Examination and Audit of Returns, in 14 Mertens Law of Fed Income §49B:1-181 (Crystal Galin ed. Thomson-West 2011) (William H. Byrnes & Jason A. Fiske)
  4. Statute of Limitations on Assessment and Collections, in 15 Mertens Law of Fed Income § 57:1-149 (Thomson-West 2011) (William H. Byrnes & Jason A. Fiske)
  5. Deduction of Interest, in 7 Mertens Law of Fed Income § 26:1-251 (Thomson-West 2010) (William H. Byrnes & Jason A. Fiske)
  6. Accounting Periods, in 2 Mertens Law of Fed Income § 13:1-411 (Thomson-West 2010) (William H. Byrnes & Jason A. Fiske)
  7. Community Property, in 3 Mertens Law of Fed Income § 19:1-119 (Thomson-West 2010) (William H. Byrnes & Jason A. Fiske)
  8. Deduction of Expenses for Production of Income, in 6 Mertens Law of Fed Income § 25A:1-131 (2010) (William H. Byrnes & Christopher M. Sove)
  9. Business Expenses: Deductible or Capitalizable, in 6 Mertens Law of Fed Income §25:1-449 (Thomson-West 2009) (William H. Byrnes, IV, Jason A. Fiske & Christopher Sove)
  10. Depreciation, in 5 Mertens Law of Fed Income §23A:1-407 (Thomson-West 2009) (William H. Byrnes, IV & Christopher M. Sove)
  11. Annuities, Rent, Interest and Other Income, in 1 Mertens Law of Fed Income §6A:1-256 (Thomson-West 2009) (William H. Byrnes & Jason A. Fiske)
  12. Depletion and Other Deductions Related to Natural Resources, in 5 Mertens Law of Fed Income §24:1-370 (Thomson-West 2009) (William H. Byrnes, IV & Christopher M. Sove)
  13. Nonresident Aliens and Foreign Corporations, in 12 Mertens Law of Fed Income Tax §45:1-345 (Thomson-West 2008) (William H. Byrnes, IV, Christopher Sove & David Herzig)
  14. Claims for Refund, in 15 Mertens Law of Fed Income Tax §58:1-144 (Thomson-West 2008) (William H. Byrnes, IV, Larry Fedro, Christopher Sove)
  15. Income Tax Returns and Disclosures, in 13 Mertens Law of Fed Income §47:1-338 (Thomson-West 2008) (William H. Byrnes, IV, Robert Bloink et al.)
  16. Alimony and Divorce, in 8 Mertens Law of Fed Income §31A:1-270 (Thomson-West 2008) (William H. Byrnes, IV, Robert Bloink et al.)

Oxford University Press

  1. Singapore: E-Commerce Taxation in Singapore, in Global E-Business Law & Taxation 87 (Oxford University Press 2009) (William H. Byrnes, IV & Christopher M. Sove)
  2. India: India E-Commerce Taxation, in Global E-Business Law & Taxation 51 (Oxford University Press 2009) (William H. Byrnes, IV & Christopher M. Sove) 

Lexis Practice Advisor 

  1. William Byrnes, 1-1H:4 Lexis Tax Advisor — Federal Topical § 1H: (2020 – 2023) 1H Intellectual Property Transactions.
  2. William Byrnes, FATCA Advisor, in Lexis® Practice Advisor (LexisNexis 2016) 

National Underwriter

  • Taxation of Real Estate, in Advisor’s Guide to Commercial Real Estate Investment, 77-111, National Underwriter (2014) (William H. Byrnes & Robert S. Bloink) 

Edward Elgar 

  • Taxation, in Foreign Trade Zones (Edward Elgar 2012) (William H. Byrnes)

Sweet & Maxwell

  • United States, in International Tax Systems and Planning Techniques 823-900 (Sweet & Maxwell 2011, 2012) (William H. Byrnes & Robert Kiggins); United States, in International Tax Systems and Planning Techniques 741-814 (Sweet & Maxwell 2010) (William H. Byrnes & Patrick Ryll); United States, in International Tax Systems and Planning Techniques 65 (Sweet & Maxwell 1999 – 2004) (William H. Byrnes, IV, ed.)

ARTICLES 

Mertens Federal Income Tax Developments (Thomson Reuters/Westlaw) – 21 commissioned articles 

  1. Exploring the Extent of Like-Kind Nonrecognition Treatment (and Its Potential Demise), Mertens Law of Fed Income Tax- Developments & Highlights 8-29 (Thomson-West October 2014) (William H. Byrnes, Haik Chalikian & Robert Bloink)
  2. NRAs and U.S. Real Estate Investments, Mertens Law of Fed Income Tax- Developments & Highlights 9-21 (Thomson-West August 2014) (William H. Byrnes, David Herzig,and Kris Odegard)
  3. Has The Individual Retirement Account Lost its Luster? Recent Scrutiny of Rollovers and Non-Spousal Inheritance Rights May Dull the IRA for Retirement and Estate Planning, Mertens Law of Fed Income Tax- Developments & Highlights 9-21 (Thomson-West June 2014) (William H. Byrnes, Robert Bloink, & Theron West)
  4. Final Regulations for the Net Investment Income Tax Answer Many, But Not All, Questions for the 2013 Tax Year Filing Season inMertens Law of Fed Income Tax- Developments & Highlights 8 -18 (Thomson-West February 2014) (William H. Byrnes, Robert Bloink, & Theron West)
  5. Can Employers Obtain Tax Advantages Complying With The Affordable Care Act?, inMertens Law of Fed Income Tax- Developments & Highlights 9 – 16 (Thomson-West October 2013) (William H. Byrnes, Robert Bloink, & Theron West)
  6. May A Proposed Expansion Of Master Limited Partnerships’ (MLPs) Tax Benefits For “Renewable” Energy Lead To America’s Energy Independence? inMertens Law of Fed Income Tax- Developments & Highlights 5 – 14 (Thomson-West August 2013) (William H. Byrnes, Robert Bloink, & Theron West)
  7. FATCA’s Coming Attractions: Mid-Summer Opening of the IRS’ FATCA Portal and the Signing of Fifty-Plus Intergovernmental Agreements, inMertens Law of Fed Income Tax- Developments & Highlights 5 – 20 (Thomson-West June 2013) (William H. Byrnes)
  8. Taxmaggedon Averted: The American Taxpayer Relief Act of 2012’s New Era of Tax Certainty, inMertens Law of Fed Income Tax- Developments & Highlights 15 – 24 (Thomson-West February 2013) (William H. Byrnes & Robert Bloink)
  9. There Is An End to Everything, To Good Things As Well As Bad:  A Summary of the 2012 Sunsets and Taxmageddon, inMertens Law of Fed Income Tax- Developments & Highlights 8-21 (Thomson-West July 2012) (William H. Byrnes & John Walker)
  10. FATCA’s February 2012 Proposed Regulations with Softened Compliance: Carrots But Mostly Sticks, inMertens Law of Fed Income Tax- Developments & Highlights 8-21 (Thomson-West Mar. 2012) (Albert Gil Soriano & William H. Byrnes)
  11. To Provide Pay? Determining the Employer’s Best Option for Employer- Based Health Care Coverage under the Affordable Care Act in Mertens Law of Fed Income Tax- Developments & Highlights 9-17 (Thomson-West Jan. 2012) (William H. Byrnes & Stephen Polak)
  12. Investment Fund Managers’ Carried Interest: Low Rates on High Gain, inMertens Law of Fed Income Taxation- Developments & Highlights 7-15 (Thomson-West Nov. 2011) (William H. Byrnes, Benjamin S. Terner, & Tyler Voss)
  13. What’s New with Gifting?,Mertens Law of Fed Income Taxation- developments and highlights 10-19 (Thomson-West Sept. 2011) (William H. Byrnes & Benjamin Terner)
  14. Caring and Sharing (An Estate Tax Exemption Between Spouses): An Overview of the Portability of the Spousal Credit, inMertens Law of Fed Income Taxation- developments & highlights 5-12 (Thomson-West June 2011). (William Byrnes & Benjamin S. Terner)
  15. Tax Relativity: Codification of Economic Substance Doctrine, in Mertens Law of Fed Income Taxation- developments & highlights 10-20 (Benjamin S. Terner ed., Thomson-West May 2011) (William H. Byrnes & Benjamin S. Terner)
  16. New Tax Legislation Encourages Small Business to Change Their Thoughts on Charity, Public Relations, and Expenses, in Mertens Law of Fed Income Taxation- developments & highlights 8-20 (Thomson-West Feb. 2011) (William H. Byrnes & Hannah Bible)
  17. Can I Get your 1099 Info With My “To Go” Order, in Mertens Law of Fed Income Taxation- developments & highlights 5-10 (Thomson-West Oct. 2011) William H. Byrnes & Hannah Bible,
  18. Transitionally Divorcing to Obtain the Tax Treatment of Domestic Partnerships, in Mertens Law of Fed Income Taxation- developments & highlights 11-25 (Thomson-West Aug. 2010) (William H. Byrnes & Hannah Bible)
  19. Self-Employment Taxes and Their Discrimination of Barbershop Trios for French Quartets, in Mertens Law of Fed Income Taxation- developments & highlights 10-17 (July 2010) (William H. Byrnes & Hannah Bible)
  20. Recent Changes Affecting Americans with Foreign Financial Accounts, in Mertens Law of Fed Income Taxation- developments & highlights 11-18 (Thomson-West Apr. 2010) (William H. Byrnes & Christopher M. Sove)
  21. Too Good to be True? Tax Consequences of Stranger- Owned Life Insurance, in Mertens Law of Fed Income Taxation- developments & highlights 13-19 (Thomson-West Dec. 2009) (William H. Byrnes & Christopher M. Sove)

Law Review 

  1. Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements (lead article for United Nations UNCITAD’s World Investment Forum, Transnational Corporations, Vol. 25(2), pp. 9-36, 2018
  1. How May the United States Leverage its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick Policy Proposal Emory International Law Review, Vol. 31, No. 1, 2017
  2. Cited at FN 243 and 328 as the author of the tax section of article: S. Foreign Trade Zones, Tax-Free Trade Zones Of The World, And Their Impact On The U.S. Economy, 12 J. Int’l Bus. & L. 149 (Spring, 2013) Susan Tiefenbrun
  3. Ancient Roman Munificence: The Development of the Practice and Law of Charity, 57 Rutgers L. Rev. 1043 – 1110 (69 pages) (2005) (William H. Byrnes)
  4. The Private Foundation’s Topsy Turvy Road in the American Political Process, 4 Hous. Bus. & Tax L.J. 498 – 592 (96 pages) (2005) (William H. Byrnes)
  5. A Review of the Development of an Internet Delivered LL.M Program in the United States, United States, 3 University of Warwick School of Law- Journal of Information Law & Technology (2001) (William H. Byrnes)
  6. Developments in Transfer Pricing: The OECD 1994 Draft Report & the United States Treasury Regulations, 2 Eur. Law Student L. Rev. 44, 44-97 (1995) (William H. Byrnes) 

Foreign Language 

Treaty Override of the Japan-United States Tax Treaty: A three part analysis. Waseda Asia Review No. 11 (2012) at p.74. Waseda translated my faculty presentation into Japanese,

GOVERNMENT COMMISSIONS / COURT EXPERT 

  • Expert Declarations accepted by two courts of First Instance in Switzerland on IRS procedural matters regarding information collection (2015)
  • William J. Fulbright Specialist Roster (Commission 2013 – 2018), appointed by peer review committee
  • Report to the British Virgin Islands of the Impact of a UK FATCA Type Arrangement On The Economy of the British Virgin Islands, And In Particular the Financial Services Sector (2013). A 200-page report undertaking a legal and economic analysis with proposed alternatives.
  • Report to the United Kingdom Foreign and Commonwealth Office on the Crown Overseas Territories of Bermuda, Cayman Islands, British Virgin Islands, Turks & Caicos Islands, Anguilla and Montserrat and on The States of Barbados, Bahamas and Panama Regarding the Regulatory, Competitive, Economic and Socio-Economic Impact of the European Union Code of Conduct on Business Taxation and Tax Savings Directive (Primary author 2004). A 900-page comprehensive, holistic legal, economic, and socio-economic impact analysis upon the overseas territories benchmarked against three comparable countries. A UK government economic consultancy service provider sub-contracted, with the UK’s acquiescence, William Byrnes designed the study’s approach, in particular using an HDI approach to measuring the regulatory impact on SDICs which measure had not been performed yet at that time. Over a six-month period, Prof. Byrnes undertook the IGO, government, and local financial institution data collection, data collection interviews with governmental authorities and financial firms, and an anonymized survey of financial firms to cross-check the data. Prof. Byrnes then undertook the substantive drafting of the reports. The UK firm economists quality controlled the report, formatted it, and undertook the economic multiplier analysis which was beyond my capability.
  • United States Revenue Collection Procedures & Practices in the Light of the United States Constitution, South African Revenue Service (1995). 

CITATIONS 

72 Academic Articles found in Lexis search

  1. ARTICLE: THE MORE THE MERRIER? ISSUES ARISING FROM CO-TRUSTEES ADMINISTERING TRUSTS, Texas Tech Estate Planning & Community Property Law Journal, Dec 21, 2022, 15 Tex Tech Est Plan Com Prop LJ 35.
  2. ARTICLE: Citizenship Taxation, Globalization And Inequality, University of Florida Tax Review, Jun 21, 2022. 25 Fla. Tax Rev. 797.
  3. FEATURE THE SECURE ACT ARE YOU SECURE IN YOUR PLANNING FOR RETIREMENT ACCOUNTS?, 39 GPSolo 12 (Dec. 2022).
  4. ARTICLE: THE EXPANSION AND INTERNATIONALIZATION OF MANDATORY DISCLOSURE RULES, 13 Colum. J. Tax L. 122 (2022).
  5. ARTICLE: Recovering the Proceeds of Foreign Crimes that Are Found in the United States, 46 N.C.J. Int’l L. & Com. Reg. 535
  6. The Failures And The Future Of Private Foundation Governance, Zoey Orel, 46 ACTEC Journal 185 (Spring 2021).
  7. Yama Temouri, Ali Ahmed, Vijay Pereira and Chris Jones (2020), “The Relationship Between Corporate Governance and Tax Havens: A Critical Review and Future Research Directions”, Annals of Corporate Governance: Vol. 5, No. 3, pp 148–207. DOI: 10.1561/109.00000022.
  8. Advance Pricing Agreements: A Step Forward in Transfer Pricing Dispute Resolution? A Story From Developing Countries, Maria R.U.D. Tambunan, Haula Rosdiana, and Edi Slamet Irianto, 37 J. Tax’n Inv. 35 (Summer 2020).
  9. Cited in Cooperative Compliance Program for Individuals and Trusts: A Proposal for a Compliance Passport, Philip Marcovici1 & Noam Noked, Journal of Tax Administration (2020)
  10. Cited in ‘I’d Gladly Pay You Tuesday for a [Tax Deduction] Today’: Donor-Advised Funds and the Deferral of Charity [article] Brunson, Samuel D, Wake Forest Law Review, Vol. 55, Issue 2 (2020), pp. 245-286
  11. Cited in NOTE: Transcending “Tax” Sovereignty and Tax Standardization: Three Questions, 45 Yale J. Int’l L. 191 Luis Calderon Gomez (Winter, 2020)
  12. Cited three times in, Should The United States Adopt CRS?, 117 Mich. L. Rev. Online 118, Noam Noked (2019).
  13. Cited 15 times in the Offshore Tax Enforcement Dragnet, 67 Emory L.J. 655, Shu-Yi Oei (2018)
  14. Cited in Leak-Driven Law, 65 UCLA L. Rev. 532 (April 2018) at f.n. 35.
  15. Cited twice FATCA, CRS, and The Wrong Choice Of Who To Regulate, 22 Fla. Tax Rev. 77, Noam Noked (2018).
  16. Cited in FATCA: Who Forgot To Attach The Carrot To The Stick?, Rich White, 10 Journal Of International Commercial Law 78-111 (Fall 2018)
  17. Cited in Equalizing Or Encroaching? Ireland’s Place In The European Commission’s Move Toward Tax Harmony, 35 Wis. Int’l L.J. 704 (2018)
  18. Cited in Financial Crimes Compliance Self-Governance: Applying the Faragher Defense to Bank Secrecy Act/Anti-Money Laundering Violations, 48 U. Mem. L. Rev. 45, Cory Howard (2017).
  19. Cited in Is An American Value Added Tax Inevitable [article], Johnson, Steve R., Florida State University Business Review, Vol. 15, pp. 1-32.
  20. Cited in Too Much Collateral Damage FATCA: The Well-Intentioned, Yet Misguided and Unconstitutional, Tax Law, 35 J. Nat’l Ass’n L. Jud. 212 (2015).
  21. Cited in Babazadeh, Natasha. “Legal Ethics and Cybersecurity: Managing Client Confidentiality in the Digital Age.” Journal of Law & Cyber Warfare, vol. 7, no. 1, 2018, pp. 85–116. JSTOR, http://www.jstor.org/stable/26777964.
  22. Cited in, The Future of FATCA: Concerns and Issues, John Paul, 53 / Vol 37 / North East Journal of Legal Studies (2018).
  23. Cited in, Revisiting Financial Services Sector Transparency through Whistleblowing: The Case of South Africa and Switzerland Journal of African Law, 61, 1 (2017), 83-103, Herbert Kawadza (2017) – cited Tax Havens of the World and forgot the authorsbridge
  24. Cited in article: The Peer Review Process of the Global Forum on Transparency and Exchange of Information for Tax Purposes, Leo Neve, ELR (December 2017).
  25. Cited in article: Intellectual Property Commercialization & Cross-Border Transfer Pricing: Challenges For Applying An Arm’s Length Principle To Intellectual Property Related Transactions By Multinationals And Possible Solutions–Insights From China, Australia, And Germany, 23 Currents Int’l Trade L.J. 3, George Tian (2019) – cited Tax Havens of the World as ‘et al’.
  26. Cited in article: Base Erosion And Profit Shifting: How Corporations Use Transfer Pricing To Avoid Taxation, 40 B.C. Int’l & Comp. L. Rev. 287, Gregory Pun (2017)
  27. Cited in article Financial Crimes Compliance Self-Governance: Applying the Faragher Defense to Bank Secrecy Act/Anti-Money Laundering Violations, 48 U. Mem. L. Rev. 45 (Fall 2017)
  28. Cited in article: Too Much Collateral Damage FATCA: The Well-Intentioned, Yet Misguided and Unconstitutional, Tax Law, 35 J. Nat’l Ass’n L. Jud. 212, Spring, 2015, Author Zac DeLap
  29. Cited in article: Charitable Naming Rights Transactions: Gifts Or Contracts?, 2016 Mich. St. L. Rev. 1267 (2016)
  30. Cited in article: International Law And The Fight Against Bureaucratic Corruption In Africa, 33 Ariz. J. Int’l & Comp. Law 661, John Mukum Mbaku (2016).
  31. Cited in article: Elective Taxation On Inbound Real Estate Investment, 2016 U. Ill. L. Rev. Online 1025, David J. Herzig.
  32. Cited in article: Student Comment: Promoting A Paradigm Of Collaboration In An Adversarial Legal System: An Integrated Problem Solving Perspective For Shifting Prevailing Attitudes From Competition To Cooperation Within The Legal Profession, 6 Barry L. Rev. 137, (2006). Author Krista Riddick Rogers.
  33. Cited in article: Independent Contractor Misclassification Penalties Under The Affordable Care Act, 36 Hous. J. Int’l L. 323 (Spring 2014).
  34. Cited in article: Hashing It Out: Problems And Solutions Concerning Cryptocurrency Used As Article 9 Collateral, 7 Case W. Reserve J.L. Tech. & Internet 79 (2016).
  35. Cited in article: The Changing Face Of Health Reimbursement Arrangements: Affordable Care Act Implications For HRAs, 27 Loy. Consumer L. Rev. 156 (2014).
  36. Cited in article: The Attack On Planned Parenthood: A Historical Analysis, 219 UCLA Women’s L.J. 165, Sarah Primrose (2012).
  37. Cited in article: The Fifth Amendment And The Conjurer’s Circle: Exploring The Privilege Against Self-Incrimination In Federal Tax Practice, 9 Charleston L. Rev. 147 (2014).
  38. Cited in article: Should Organizations Promoting Dangerous Sports Enjoy Maximum Tax Benefits? 51 San Diego L. Rev. 509, William A. Drennan (2014).
  39. Cited in article: Consent Awards In International Arbitration: From Settlement To Enforcement, 40 Brook. J. Int’l L. 827 (2015).
  40. Cited in article: Taking A Byte Out Of International Tax Evasion: Combating Base Erosion And Profit Shifting, 19 Chap. L. Rev. 307 (2016).
  41. Cited in article: IRS, Will You Spare Some Change?: Defining Virtual Currency For The FATCA 50 Val. U. L. Rev. 863 (2016).
  42. Cited in article: Charitable Naming Rights Transactions: Gifts Or Contracts? 2016 Mich. St. L. Rev. 1267 (2016).
  43. Cited in article, Consent Awards In International Arbitration: From Settlement To Enforcement, 40 Brooklyn J. Int’l L. 827, Yaraslau Kryvoi * and Dmitry Davydenko (2015)
  44. Cited in note, IRS, Will You Spare Some Change?: Defining Virtual Currency For The FATCA, 50 Val. U.L. Rev. 863, Elizabeth M. Valeriane (2016).
  45. Cited in article: International Law And The Fight Against Bureaucratic Corruption In Africa 33 Ariz. J. Int’l & Comp. L. 661 (2016).
  1. Cited in article: The Law School Of The Future: How The Synergies Of Convergence Will Transform The Very Notion Of “Law Schools” During The 21 Century From “Places” To “Platforms” 37 U. La Verne L. Rev. 103 (2015).
  2. Cited in article: Credit Scores, Lending, And Psychosocial Disability 95 B.U. L. Rev. 1807, Christopher Guzelian et al (2015).
  3. Cited in article Convergence in Global Tax Compliance, Phua, Stephen 2015 Sing. J. Legal Stud. 77 (2015).
  4. Cited in article: Kicking Away Responsibility: Fifa’s Role In Response To Migrant Worker Abuses In Qatar’s 2022 World Cup Jeffrey S. Moorad, 22 Jeffrey S. Moorad Sports L.J. 623 (2015).
  5. Cited in article: Redistributive Pedagogy: A Case Study In Islamic Finance Education And Student-Centered Learning, 7 Alb. Gov’t L. Rev. 446 (2014).
  6. Cited in article: The New Individual Taxes – Obamacare and the End of the Bush-Era Tax Cuts [article]Journal of Tax Practice & Procedure, Vol. 16, Issue 5 (October-November 2014), pp. 43-51 Frese, Philip;Eicher, Jeffrey D.; Hitt, Leo N.
  7. Cited in Article: Magnifying Deterrence by Prosecuting Professionals, 89 Ind. L.J. 511, Scott A. Schumacher (2014) – left my name off the citation of the treatise Tax Havens of the World.
  8. Cited in note, Changing Tides: Tax Haven Reform and the Changing Views on Transnational Capital Flow Regulation and the Role of States in a Globalized World, 21 Ind. J. Global Leg. Stud. 599, Jeffrey Kraft (2014) – left my name off the citation of the treatise Tax Havens of the World
  9. Cited in article: Making Sense of the Model 2 FATCA Agreement between Switzerland and the United States and What’s on the Horizon [comments]  Journal of Tax Practice & Procedure, Vol. 16, Issue 5 (October-November 2014), pp. 5-51 Michael DeBlis.
  10. Cited in article: The Expanded Streamlined Offshore Filing Compliance Procedures [comments], Journal of Tax Practice & Procedure, Vol. 16, Issue 5 (October-November 2014), pp. 9-53, Luttati, Carol M.
  11. Cited in article: Asset Protection: An Analysis Of Domestic And Offshore Trust Accounts 23 Mich. St. Int’l. L. Rev. 265 (2014).
  12. Cited in article: Vestigial Literalism In The Interpretation Of Corporate Financing Instruments, 15 Transactions Tenn. J. Bus. L. 239, Royce de R. Barondes (2014).
  13. Cited in article: Tax Treatment of Private Charitable Foundations: A Call to Simplify the Excise Tax [comments] Willamette Law Review, Vol. 49, Issue 3 (Spring 2013), pp. 477-500, Findley, Trevor
  14. Cited in article: Evolving Corporate Governance Standards for Healthcare Nonprofits: Is Board of Director Compensation a Breach of Fiduciary Duty [article] Brooklyn Journal of Corporate, Financial & Commercial Law , Vol. 7, Issue 2 (Spring 2013), pp. 443-474 Blodgett, Mark S.; Melconian, Linda J.; Peterson, Jason H., 7 Brook. J. Corp. Fin. & Com. L. 443 (Spring 2013)
  15. Cited in article the Rentier State And The Survival Of Arab Absolute Monarchies, 14 Rutgers J. Law & Relig. 388 Charlotte M. Levins (2013) – she left my name off my treatise citation.
  16. Cited at FN 243 and 328 as the author of the tax section of article: U.S. Foreign Trade Zones, Tax-Free Trade Zones Of The World, And Their Impact On The U.S. Economy, 12 J. Int’l Bus. & L. 149 (Spring, 2013) Susan Tiefenbrun
  17. Cited in article: A Bridge To The Practicing Bar Of Foreign Nations: Online American Legal Studies Programs As Forums For The Rule Of Law And As Pipelines To Bar-Qualifying Ll.M. Programs In The U.S. 10 S.C. J. Int’l. L. & Bus. 63 (2013).
  18. Cited in article: Automatic Exchange Of Tax Information And Brics: The Brazilian Case 29 No. 11 Int’l Enforcement L. Rep. 414 (2013).
  1. Cited in article: Reinterpreting The Limited Partner Exclusion To Maximize Labor Income In The Self-Employment Tax Base 70 Wash. & Lee L. Rev. 2389 (2013).
  2. Cited in Tax Treatment of Private Charitable Foundations: A Call to Simplify the Excise Tax Findley, Trevor, Willamette Law Review, Vol. 49, Issue 3 (Spring 2013), pp. 477-500
  3. Cited in article: Where Generosity And Pride Abide: Charitable Naming Rights 80 U. Cin. L. Rev. 45 (2011).
  4. Cited in NOTE: United States V. UBS AG: Has The United States Successfully Cracked The Vault To Swiss Banking Secrecy?, 19 Cardozo J. Int’l & Comp. L. 815 Eric M. Victorson (2011) – author forgot to include my name when citing Tax Havens of the World
  5. Cited in Note, Paradise Lost? Searching for New (Off) Shores: The State of Bank Secrecy, Fiduciary Mistrust, and International Estate Planning After The Financial Crisis, 25 Quinn. Prob. Law Jour. 67, Gracielle R. Cabungcal (2011). – forgot to include the author’s name when citing Tax Havens of the World.
  6. Cited in article: Assessing The Following Systems For Taxing Foreign-Source Active Business Income: Deferral, Exemption, And Imputation 53 How. L.J. 337 (2010).
  7. Cited in article: Surnamed Charitable Trusts: Immortality At Taxpayer Expense 61 Ala. L. Rev. 225 (2010).
  8. Cited in article: The Deontological Significance Of Nonprofit Corporate Governance Standards: A Fiduciary Duty Of Care Without A Remedy 57 Cath. U. L. Rev. 701 (2008).
  9. Cited in article: Improving Education-Delivery In The Twenty-First Century: The Vital Role Of The Law Librarian, 95 Law Libr. J. 431 (Summer, 2003). 

9 Court Decision and Briefs citations

  1. 3rd Circuit Court of Appeals May 31, 2021, 2021 U.S. 3RD CIR. BRIEFS LEXIS 3024 SPIRIDON SPIREAS, et al., Petitioners-Appellants v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee No. 17-1084.
  2. William Byrnes four times cited as legal authority in Spireas v. Comm’r, 886 F.3d 315, 2018 U.S. App. LEXIS 7504, 2018-1 U.S. Tax Cas. (CCH) P50,196, 121 A.F.T.R.2d (RIA) 2018-1213 March 27, 2018, see page 318, 323, then see separate citation at footnotes 10 and 25.
  3. Cited in SUNOCO, INC., v U.S., United States Court of Appeals for the Federal Circuit, 2017-1402 (November 1, 2018).
  4. Cited in briefs (research relied upon by plaintiff) for Mark Crawford et al. v. U.S. Dept. of Treasury et al.) (No. 3:15-cv-00250) (United States District Court for the Southern District of Ohio) (Section 1471 — Foreign Financial Institution Withholding) (Release Date: Aug 26, 2015) (Doc 2015-19583). See https://republicansoverseas.com/wp-content/uploads/PIReply-final-August-26-2015.pdf
  5. Cited in Cencast Servs., L.P. v. United States, 91 Fed. Cl. 496, 2010 U.S. Claims LEXIS 63, 105 A.F.T.R.2d (RIA) 847 (February 2, 2010) at page 509.
  6. Market Synergy Group v. U.S. Dept. of Labor, Defendants’ Opposition To Plaintiff’s Motion For A Preliminary Injunction Civ. Act. No. 5:16-cv-04083 (U.S. Dist. Kansas, Nov. 21, 2016) at 35.
  7. Cited in Exhibit 11 of Declaration Of Heather E. Takahashi In Support Of Motion For Judgment On The Pleadings Based On Lack Of Patent Eligible Subject Matter for CEATS Inc v. McDermott Will & Emery Case No. 30-2014-00725880-CU-PN-CXC Superior Court Of The State Of California County Of Orange (filed November 14, 2016).
  8. Cited in decision: Theron Johnny Maxton v. Mark Sanford, Governor of South Carolina; Robert Ward, SCDC Director of Operations; and Henry McMaster, Attorney General of South Carolina. 2007 WL 1258143 United States District Court, D. South Carolina. C/A No. 0:06–1332 DCN BM. (April 27, 2007).
  9. Cited in brief of Market Synergy Group, Inc v U.S. Dept of Labor, Civil Action No. 5:16-cv-04083 (August 22, 2016) United States District Court For The District Of Kansas. 

3 Congressional Documents found in Lexis search

  1. Congressman Mark Posey to Treasury Secretary Muhnchin Letter (Sept 29, 2017) citation to my FATCA research at Texas A&M. https://isaacbrocksociety.ca/2017/09/29/congressman-bill-posey-asks-secy-mnuchin-to-deal-with-fatca/
  2. Reviewing The Unintended Consequences Of The Foreign Account Tax Compliance Act. Hearing Before The Subcommittee On Government Operations Of The Committee On  Oversight And Government Reform House Of Representatives, Serial No. 115-45 (April 26, 2017), cited at pp 9, 23, and 28.
  1. Cited by Congressman Darrell Issa in his July 22, 2011 CFTC Public Comments “highlight the risk and inefficiency of the Proposed Margin Requirements.” 

25 Government Papers, Books, and Media

  1. Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion, IMF Working Papers, Sebastian Beer, Maria Coelho, and Sebastien Leduc (December 2019).
  2. van Brederode R.F. (2020) Countermeasures to Tax Fraud, Evasion and Avoidance: A Critical Review. In: van Brederode R. (eds) Ethics and Taxation. Springer, Singapore.
  3. FATCA: Citizenship-Based Taxation, Foreign Asset Reporting Requirements and American Citizens Abroad, Andrew Grossman, GlobaLex, NYU Hauser, November/December 2019.
  4. I purgatori tributari, i paradisi fiscali e l’inferno dell’ipocrisia (Formiche, Nov. 13, 2019) http://formiche.net/2017/11/13/paradisi-fiscali-2/
  5. Cited in policy paper, Tax Complexity 2018: With Relief on the Way, Taxpayers Hope Headaches Will Ease Policy Paper No. 180 April 16, 2018 https://www.ntu.org/foundation/detail/tax-complexity-2018-with-relief-on-the-way-taxpayers-hope-headaches-will-ease
  6. Cited in, When the data octopus goes crazy, HandelsZeitung, Business & Politics; P. 4; Issue 44, November 1, 2018.
  7. Cited in, Steuergesetz Fatca erweist sich als teurer Flop für die USA, Handelszeitung (Switzerland national newspaper, Zurich), Ralph Pöhner, October 31, 2018.
  8. Firm offers anonymous sales of fine art, luxury cars using bitcoin by Steven Nelson| Washington Examiner, (Dec 5, 2017) http://www.washingtonexaminer.com/firm-offers-anonymous-sales-of-fine-art-luxury-cars-using-bitcoin/article/2642621
  9. FATCA is an Indiscriminate Violation of Privacy, Repeal It! By Paul Ebeling, December 1, 2017 (Live Trading News) http://www.livetradingnews.com/fatca-indiscriminate-violation-privacy-repeal-64384.html#.WihTklVKuUk
  10. Con bitcoin i beni di lusso si possono acquistare a New York (Italian language news) https://assodigitale.it/bitcoin-beni-lusso-si-possono-acquistare-new-york/ (December 5, 2017)
  1. FATCA Repeal Cuts Taxes and Reduces Compliance Costs, Americans for Tax Reform, Dec 11, 2017. https://www.atr.org/fatca-repeal-cuts-taxes-and-reduces-compliance-costs
  2. FATCA is an Indiscriminate Violation of Privacy, Repeal It! Live Trading News Dec 1, 2017. http://www.livetradingnews.com/fatca-indiscriminate-violation-privacy-repeal-64384.html#.WkgqTt9KtPY
  3. An ‘urgent call to arms’ to have FATCA, dangerous personal data reporting law, scrapped (Nov 30, 2017) ValueWalk. http://www.valuewalk.com/2017/11/fatca-rand-paul/
  4. derStandard (German language financial newspaper for Germany and Austria) http://derstandard.at/2000068746696/US-Steuerreform-als-boese-Ueberraschung-fuer-Europa ANDRÁS SZIGETVARI30. November 2017
  1. Nella lotta all’elusione il tentativo andato male del FATCA Americano (Avvenire Nov. 8, 2017) https://www.avvenire.it/economia/pagine/nella-lotta-allelusione-il-tentativo-andato-male-del-fatca-americano
  2. Cited in article Fatca coûte cher, même aux Etats-Unis, Le Temps (Swiss News for French Speaking Region) April 17, 2017.
  3. Cited in article, 1 Alena L. Wolotira & Sherry L. Leysen, Multinational Sources Compared: A Subject and Jurisdiction Index 1 (2017)Index to Multinational Sources by Subject [index] Wolotira, Alena L.; Leysen, Sherry L.
  4. Cited in article: Deducting Political Expenditures. (Section 501(c)(3) — Charities) 2016 TNT 225-7 (Sept 26, 2016).
  5. Cited in article: Wealth Adviser: Doctors Like to See the Research, Dow Jones Institutional News, April 15, 2015.
  6. Cited in Ph.D., Scherer, Shelley C. (2015) Grant Evaluation: What Private Foundations Do And Why They Do It: An Examination of Grant Assessment Motivations and Practices. Doctoral Dissertation, University of Pittsburgh.
  7. Cited in article: The Rise of ‘Failure to Prevent’ Crimes and CCO Liability, New York Law Journal, October 27, 2014.
  8. Cited in bibliography: National Center On Philanthropy And The Law’s Nonprofit Legal Bibliography Project, 74 Exempt Org. Tax Rev. 617 (2014).
  9. Cited in article: Normative Evaluation of Tax Law Enforcement: Legislative and Political Responses to Tax Avoidance and Evasion, A [article]Intertax, Vol. 42, Issue 12 (December 2014), pp. 764-783, Van Brederode, Robert F.
  10. Cited in article: Masseys-Bertonèche, C., Cycnos| 29.1-2013 Législation et progrès socio-économique dans le monde anglophone| Influence du pouvoir législatif. http://revel.unice.fr/cycnos/?id=6930
  11. Cited in article: Sovereign Wealth Funds: ‘The World’s Most Expensive Club’. 2008 WTD 237-11 (Oct 24, 2008). 

Quoted in 100+ media articles

  1. Quoted in Ed Slott: Advisors Are Confused About IRAs, Melanie Waddell, ThinkAdvisor/ALM, Feb. 27, 2023.
  2. IRS Likely Faces More Legal Fights Ahead After 3M Win, Aysha BagchiBloomberg Law News, Feb. 14, 2023.
  3. Law for the non-lawyer: master’s degrees flourish, Mike Stetz, The International Jurist, November 17, 2022.
  4. ABA Protests Legislation That Targets Lawyers’ Work With Foreign Wealth, Dan Packel, The American Lawyer, ALM, Oct 7, 2022. Article was republished in New York Law Journal, Miami Daily Business Review
  5. Quoted in Senate EARN Act Retirement Bill Includes a Catch-Up Contribution Twist, Melanie Waddell, ThinkAdvisor/ALM, Sep. 23, 2022.
  6. When can PPP borrowers appeal forgiveness denial? Air and Travel Business News and Features; ISSN: 1939-666X
  7. Pandora Papers Revelations Raise Specter of Reputational Risk for Baker McKenzie, Miami Daily Business Review, October 11, 2021.
  8. How did the U.S. become a tax haven?. Janet Nguyen, Marketplace (NPR), October 8, 2021.
  9. Revelatory Pandora Papers Raise Potential Threat to Big-Law Reputation, Connecticut Law Tribine, October 7, 2021.
  10. CUs Encouraged to Research Little-Known Tax Credit, Michael Ogden, October 6, 2021.
  11. COLA Wars: Will Congress Change How Social Security Raises Are Calculated? Ginger Szala, Think Advisor, July 27, 2021.
  12. What is a Deferred Annuity?, John Rampton, DUE, January 17, 2022.
  13. Pandora Papers investigation prompts new scrutiny of law firms’ role in offshore abuses, Sydney Freedberg, ICIJ (Int’l Consortium of Investigative Journalists), October 13, 2021.
  14. Biden Won’t Close the ‘Tax Gap,’ but He Will Snoop on Your Bank Records, Matt Welch, Reason, June 9, 2021.
  15. Pandora Papers Show How Texas is Working as a Tax Haven Inside the U.S., Onward Texas October 15, 2021.
  16. 15 Best LinkedIn Groups for Accountants and Tax Professionals in 2022, Counting WorksPro, February 16, 2022. (Operational and marketing software for 8,000 tax and accounting professionals).
  17. 75 U.S. billionaires parked assets in tax haven, including this oilman tight with the Bushes. Miami Herald (Feb 17, 2021).
  18. 3 Key Takeaways from Coke’s $3.3B Transfer Pricing Loss, 2020 Law360 339-171 (Dec. 4. 2020).
  19. Byrnes’ OECD Pillar 2 comment letter submitted for Texas A&M’s international tax program quoted in What the World Thinks of Pillar 2, Barry Larking, Tax Notes, April 30, 2020 (see p. 13).
  20. Facebook: il Fisco Usa cita il social in giudizio in una causa da 9 miliardi di dollari (Prima Online ed Feb 10, 2020).
  21. Prozess wegen Facebook-Steuerzahlungen könnte Signalwirkung haben (finanztreff, February 9, 2020)).
  22. Wall Street Journal “Facebook and IRS ready for $9 bln tax court fight” (Richard Rubin, February 8, 2020).
  23. Facebook Challenges $9 Billion IRS Bill Over Irish Tax Haven in Court (Epoch Times, Matthew Vadum, February 9, 2020).
  24. Minister kaldes i samråd om udbytteforlig efter hård kritik fra USA: Vi er nødt til at få en forklaring (Minister calls in consultation on dividend settlement following harsh criticism from US: – We need to get an explanation) TV2 Denmark (January 25, 2020). Denmark investigative news program for which William Byrnes undertook significant research on behalf of the investigation and was interviewed in writing and on TV. https://nyheder.tv2.dk/politik/2020-01-25-minister-kaldes-i-samraad-om-udbytteforlig-efter-haard-kritik-fra-usa-vi-er-noedt
  1. International Tax Cases To Watch In 2020, 2020 Law360 (Jan. 1, 2020)
  2. Toledo Casino Involved in Alleged Fast-Feeding Scheme, October 15, 2019, 15-20 BSA/AML Update, Vol. 15; No. 20, 01 (2019)
  3. Digital Tax On Net Income Faces Administrative Hurdles, 2019 Law360 269-107 (Sept. 26, 2019)
  4. FATCA, Information Exchange Could Aid Wealth Tax Enforcement, 2019 Law360 255-204 (Sept. 12, 2019)
  5. Hollywood Casino Toledo Slots Allegedly Used for Attempted Laundering of $138,000, Ed Silverstein, org (August 17, 2019).
  6. Tax Paradise: How Nike Avoided Taxes On Billions In Overseas Profits, Portland Business Journal (Aug. 1, 2019).
  7. Court’s Endorsement Of Author’s Tax Bill May Discourage Art, 2019 Law360 176-144 (June 25, 2019).
  8. Multinationals Should Use Int’l Tax Reports To Look Inward, 2019 Law360 144-90 (May 24, 2019).
  9. Amazon, IRS Return to Court for $2 Billion Tax Case Appeal, Isabel Gottlieb, Bloomberg Tax News, April 11, 2019. https://news.bloombergtax.com/transfer-pricing/amazon-irs-return-to-court-for-2-billion-tax-case-appeal
  10. Non-US Citizens’ Account Info Could Fall Through Cracks, Natalie Olivo, Law360 Tax Authority, April 8, 2019.
  11. International Tax Cases To Watch In 2019, 2019 Law360 (Jan. 1, 2019).
  12. If taught well, online law school courses can pass the test, experts say. ABA Journal February 6, 2019.
  13. Manafort’s defense team attempts mission impossible, Politico, Josh Gerstein and Darren Samuelsohn, August 6, 2018.
  14. Quoting William Byrnes in ABA Set to Approve More Online Credits for Law Students, Karen Sloan, Law.com, May 15, 2018. Quotes republished in American Lawyer, LegalTech News, Miami Daily Business Review, Broward Daily Business Review, and Palm Beach Daily Business Review.
  15. Quoting William Byrnes and Robert Bloink article in Pros and Cons of Fixed-Index Annuities Over Bonds, The Street, April 10, 2018.
  16. Federal Crackdown on False Loan Claims Ensnares IberiaBank, Mark Friedman, Jan. 15, 2018. Quotes William Byrnes.
  17. Quoted in, Firm offers anonymous sales of fine art, luxury cars using bitcoin, Steven Nelson, Washington Examiner, Dec. 5, 2017.
  18. An ‘urgent call to arms’ to have FATCA, dangerous personal data reporting law, scrapped, Sheeraz Raza, ValueWalk, November 30, 2017.
  19. William Byrnes of Texas A&M research cited twice on RT national news in August 2017 program: @ 21.04 and 22.10: https://youtu.be/qNJj1RUXOH8?t=21m and at https://youtu.be/qNJj1RUXOH8?t=22m8s
  20. Reducing health care costs doesn’t have to be hard Aug 21, 2017 – USA TODAY International Edition – 2017-08-21 – MONEY – Robert Powell quoting William Byrnes. USA TODAY International Edition  |  21 Aug 2017  Page: 6
  21. Wells Fargo Data Fiasco Raises Red Flags, Demands Serious Change
    Credit Union Times 07/25/2017 http://www.cutimes.com/2017/07/25/wells-fargo-data-fiasco-raises-red-flags-demands-s?ref=hp-top-stories&slreturn=1501083161#!
  22. How Amazon beat tax authorities and saved $1.97 billion, Esperance Express, http://www.esperanceexpress.com.au/story/4558036/how-amazon-beat-tax-authorities-and-saved-197-billion/?cs=4092 (March 27, 2017).
  23. How distance learning is changing legal education, PreLaw magazine (May 2017) at 12. http://www.nxtbook.com/nxtbooks/cypress/prelaw_2017spring/#/16
  24. Destructive ‘fat cat’ tax law a complete flop. It’s time to repeal it., The Hill (April 26, 2017) http://thehill.com/blogs/pundits-blog/economy-budget/330603-destructive-fat-cat-tax-law-a-complete-flop-its-time-to
  25. Bloomberg Law Show on Bloomberg Radio, April 18, 2017 on Oderbrecht $2.6 billion corruption sentencing and its greater ramifications in Brazil. https://www.bloomberg.com/news/audio/2017-04-18/odebrecht-ordered-to-pay-2-6-billion-fine-for-bribes-audio
  26. “FATCA coûte cher, même aux Etats-Unis” Les Temps (Switzerland), April 17, 2017 https://www.letemps.ch/economie/2017/04/17/fatca-coute-cher-meme-aux-etatsunis
  27. Will Law Schools’ LL.M Programs Suffer from Trump’s ‘America First’ Stance?, National Law Journal and American Lawyer April 18, 2017. http://www.nationallawjournal.com/id=1202783988095/Will-Law-Schools-LLM-Programs-Suffer-from-Trumps-America-First-Stance?mcode=1202617074964&curindex=0&slreturn=20170318230646.
  28. Law Schools Say LLM Could Lose Luster as Foreign Students Worry About Immigration. The Daily Report Apr 21, 2017.
  29. “Pioneer of online legal education” in “How distance learning is changing legal education” National Jurist (Spring 2017).
  30. Will Foreign Account Tax Compliance Act Cost More Money Than It Recovers?, Lawyer Monthly, April 11, 2017. https://www.lawyer-monthly.com/2017/04/will-foreign-account-tax-compliance-act-cost-more-money-than-it-recovers/
  31. FATCA Dubbed A Failure By Repeal Campaigners, iExpats (April 10, 2017) http://www.iexpats.com/fatca-dubbed-failure-repeal-campaigners/
  32. DeVere Group CEO Nigel Green Urges Repeal of Obama-Era FATCA Law, NewsMax (April 7, 2017) http://www.newsmax.com/Finance/InvestingAnalysis/fatca-DeVere-Group-CEO-Nigel-Green-Repeal/2017/02/07/id/772340/
  33. Foreign Account Tax Compliance Act will COST more money than it recovers, warns CEO of deVere Group and Co-Founder of the Campaign to Repeal FATCA, Market Watch (April 4, 2017) http://www.marketwatch.com/story/foreign-account-tax-compliance-act-will-cost-more-money-than-it-recovers-warns-ceo-of-devere-group-and-co-founder-of-the-campaign-to-repeal-fatca-2017-04-04
  34. WSJ (April 2, 2017): A corporate-welfare bonanza for tax-compliance firms
    https://www.wsj.com/articles/a-corporate-welfare-bonanza-for-tax-compliance-firms-1491163938 quotes William Byrnes’ FATCA research extensively
  35. Quoting Byrnes’ analysis in “How Amazon beat tax authorities and saved $1.97 billion” Bendigo (Australian newspaper) (March 28, 2017)
  36. How Amazon beat tax authorities and saved $1.97 billion, Esperance Express, http://www.esperanceexpress.com.au/story/4558036/how-amazon-beat-tax-authorities-and-saved-197-billion/?cs=4092 (March 27, 2017).
  37. “Texas A&M Law Offers Two Online Graduate Degree Programs” Texas Lawyer (February 23, 2017)
  38. Quoted: India Outsourcing Grows, but With Glitches, National Law Journal, December 8, 2008.
  39. Quoting Byrnes’ analysis in “Amazon, Chevron tax disputes highlight uncertainty in litigating against multinationals” Sydney Morning Herald (March 27, 2017)
  40. Byrnes quoted in “This week’s retirement news” (with Robert Powell) MarketWatch (March 2017)
  41. Should you take a lump sum, an annuity, or a mix of both when you retire? Market Watch (Dow Jones) Dec 2, 2016: http://www.marketwatch.com/story/should-you-take-a-lump-sum-an-annuity-or-a-mix-of-both-when-you-retire-2016-12-02
  42. Can I Continue Retirement Saving Past Age 70 1/2? Forbes (November 23, 2016) http://www.forbes.com/sites/davidmarotta/2016/11/23/can-i-continue-retirement-saving-past-age-70-12/#20c727026fd9
  43. How Banks Are Fighting Money Laundering, D (Dallas) Magazine, (November 2016) http://www.dmagazine.com/publications/d-ceo/2016/november/how-banks-are-fighting-money-laundering/
  44. “New CDD Rules Mandate Businesses Uncover “Ultimate” Owners”, The Techno Lawyer (October 27, 2016)
  45. Judge Again Blocks Treasury’s FBME Money-Laundering Designation September 21, 2016 http://www.moneylaundering.com/News/Pages/139831.aspx
  46. ABA Journal, “Lawyer gets prison time for using trust accounts to transfer $12 million in client cash,” Sept. 7, 2016
  47. San Diego Lawyer Sentenced for Misusing IOLTA Account, The Recorder, Sept 7, 2016.
  48. com, “Amid Growing Scrutiny of Trust Accounts, Lawyer to Be Sentenced in $12M Scheme,” Sept. 6, 2016
  49. The Panama Papers, Legal Talk Network,Lawyer2Lawyer (May 6, 2016). Interviewed.
  50. Quoted in El FinCEN actuó contra BPA como si fuera un banco africano, Economia Digital (Barcelona) Feb 16, 2016.
  51. Quoted: 2016 TNT 83-12 Governments Urged To Use Transfer Pricing Values To Acquire IP. April 28, 2016.
  52. Quoted in USA Today: If you inherit an IRA, make a plan before doing a thing (March 15, 2016).
  53. American Banker:Fincen Withdraws Foreign Bank Orders, But Damage Already Done March 1, 2016.
  54. Quoted in Dow Jones’ Market Watch http://www.marketwatch.com/story/should-you-consider-short-term-care-insurance-2016-02-19
  55. Quoted: Goldman faces another earnings drag with RMBS settlement, SNL Financial Extra, January 19, 2016
  56. Quoted in Wall Street Journal: http://blogs.wsj.com/moneybeat/2015/04/15/wealth-adviser-doctors-like-to-see-the-research/
  57. Quoted in Wall Street Journal: http://blogs.wsj.com/totalreturn/2014/08/13/wealth-adviser-the-incredible-energy-of-millennial-advisers/
  58. Quoted in Wall Street Journal: http://blogs.wsj.com/wealth-manager/2013/05/06/morning-call-a-broker-teams-move-is-stopped-cold/
  59. Quoted in Wall Street Journal: Wealth Adviser: Steering Trades to Exchanges That Give Rebates
  60. Quoted in Wall Street Journal: Taxed on income by two states.
  61. Quoted in USA Today: Retirement: Pros and cons of fixed-index annuities (8-19-15) http://www.usatoday.com/story/money/columnist/powell/2015/08/13/retirement-pros-and-cons-fixed-income-annuities/30626141/
  62. Quoted in Dow Jones’ Market Watch http://www.marketwatch.com/story/duly-noted-2013-08-16
  63. Quoted in ThinkAdvisor: http://www.thinkadvisor.com/2015/10/15/confirmed-no-inflation-means-no-social-security-co?page_all=1
  64. Royal Gazette (Bermuda): http://www.royalgazette.com/article/20140628/COLUMN07/140629726
  65. International Business Times: http://markets.financialcontent.com/ibtimes/news/read?GUID=28257531
  66. Tax Connections: New Generation of Tax Graduates Find Tax Jobs- An Innovative Evolution By TaxConnectionsMarch 2, 2016.
  67. Ernst & Young: “The central function of the tax office has evolved from strategy and planning into risk management, says William Byrnes, professor of law and associate dean at Texas A&M University.  … Texas A&M University is among the pioneers of change in tax educational.”
  68. Quoted in ACAMS newswire: U.K. Banking Group Sees Flaws in Regulatory Enforcement,  http://www.moneylaundering.com/News/Pages/136323.aspx(November 13, 2015).
  69. Quoted by ACAMS newswire: OECD Tax Chief Sees No ‘Soft Landing’ for Tax Reporting Deadline June 15, 2015 http://www.moneylaundering.com/News/Pages/134864.aspx
  70. Quoted by ACAMS newswire: Federal Court Gives FinCEN Second Chance to Blacklist FBME Bank, November 9, 2015, By Colby Adams,http://www.moneylaundering.com/News/Pages/136266.aspx
  71. FATCA – cost and effect, Money Laundering Bulletin, Sept 15, 2015: https://www.moneylaunderingbulletin.com/risksandcontrols/taxevasion/fatca–cost-and-effect-111491.htm?origin=internalSearch
  72. Wall Street Journal comment: http://blogs.wsj.com/riskandcompliance/2013/12/09/watchdog-finds-problems-with-fatca-registration-system/tab/comments/#!
  73. “…according to analysis done by tax expert William Byrnes.”  Association of Certified Financial Crime Specialistsin “OECD Tax Chief Sees No ‘Soft Landing’ for Tax Reporting Deadline” (June 15, 2015).  also see “Former HSBC Chief Admits Compliance Missteps at Two Affiliates” (July 14, 2015).
  74. “Byrnes created the first online LL.M. at an ABA law school in 1994.” (the National Jurist,February 2015)
  75. http://www.menafn.com/1093929003/Professor-William-Byrnes-Pioneers-Educational-Teaching-Methodologies-to-Reverse-Declining-Law-School-Enrollment (2014)
  76. FATCA es una anomalía y fue un accidente” Revista Nº 184 Jul.-Ago. 2014. ” …el experto estadounidense en Derecho Tributario William Byrnes,”
  77. Quoted in Epoch Times (Mandarin Chinese) April 4, 2014 on retirement savings: http://www.epochtimes.com/gb/14/4/4/n4123259.htm
  78. Quoted in USA Today … http://www.usatoday.com/story/money/columnist/powell/2014/03/22/tax-tips-retirement-savings/6663831/
  79. Quoted in Dow Jones’ Market Watch http://www.marketwatch.com/story/duly-noted-delaying-social-security-claims-2014-01-17
  80. “… William Byrnes, who’s a leader in the online field…” (the National Jurist, March 2013). January 24, 2013
  81. “Perhaps no one in legal academia has more experience with online master’s degrees than William Byrnes, Associate Dean for graduate and distance education programs at Thomas Jefferson School of Law. ” (The National Law Journal, May 20, 2013)
  82. Noncash Charitable Contributions Will Face New Hurdles, CCH Federal Tax Weekly
  83. Quoted in Life After 50 http://lifeafter50.com/news/2012/may/10/financial-planners-getting-board-reverse-mortgages/
  84. Quoted in insurance.com: http://www.insurance.com/life-insurance/claims/forced-installment-payouts-for-beneficiaries.html
  85. “William H. Byrnes, IV is a pioneer in online education.” Producing Leaders in the Legal Academy, one of top alumni in legal academia: Fall 2012 by Loyola Lawyer
  86. Indian campuses get a foreign flavor, Pallavi Singh, LiveMint, September 17, 2010. https://www.livemint.com/Politics/DAMWbPPmetGiSYA19oNX6K/Indian-campuses-get-a-foreign-flavour.html
  87. Legal work in India grows with glitches; TERRORISM AND LOGISTICS of outsourcing are key concerns for firms and corporations The Daily Report (December 10, 2008).
  88. Quoted: India Outsourcing Grows, but With Glitches, National Law Journal, December 8, 2008.

Interviews 

  1. ELSA Podcast Interview about International Tax, 60 minutes (Sep. 11, 2020). 

1,400+ Articles (500 – 3,000 words) published by financial and legal media (e.g. Lexis, Kluwer, ALM)

  1. Secure Act 2.0 Changes Roth Catch-Up Contributions, William Byrnes & Robert Bloink (May 10, 2023).
  2. Whether the Chevron test is an appropriate standard for determining the validity of rulemaking issued by federal agencies? William Byrnes & Robert Bloink.
  3. Florida’s DeSantis Swings Back at “Woke” Wall Street. William Byrnes & Robert Bloink (May 3, 2023).
  4. What the federal government should do to protect Americans who may be losing Medicaid coverage as the end of the Covid-19 emergency approaches? William Byrnes & Robert Bloink (April 26, 2023).
  5. Can a Comp Clawback Threaten Your Business’ 401(k)? William Byrnes & Robert Bloink
  6. Lowering the financial threshold to quality for accredited investor status? William Byrnes & Robert Bloink (April 19, 2023).
  7. Can Your Client Tap an IRA to Cover College Costs? William Byrnes & Robert Bloink
  8. Proposals to apply Social Security taxes to capital gains for high earning taxpayers? William Byrnes & Robert Bloink (April 12, 2023).
  9. Post-SECURE 2.0, NQDC Plans Can Replace Roth Catch-Up Contributions. William Byrnes & Robert Bloink
  10. President Biden, via the Consumer Financial Protection Bureau (CFPB), is proposing an action that would eliminate or reduce so-called “junk fees”. William Byrnes & Robert Bloink (April 5, 2023).
  11. How Biden’s Veto of “Woke” ESG Regs Repeal Will Impact Your Client’s Retirement Security? William Byrnes & Robert Bloink
  12. A Texas judge has recently declared that the Affordable Care Act (ACA) preventive care mandate is unconstitutional under the Appointments Clause. William Byrnes & Robert Bloink (March 29, 2023).
  13. Claiming the ERC This Tax Season? To Amend or Not? William Byrnes & Robert Bloink
  14. Proposals to roll back the Trump-era bank deregulation rules? William Byrnes & Robert Bloink (March 22, 2023).
  15. SECURE 2.0 May Breathe New Life Into Cash Balance Plans. William Byrnes & Robert Bloink
  16. Proposals to reform the tax rules applicable to pass-through entities by limiting the value of the QBI deduction? William Byrnes & Robert Bloink
  17. Is a Reverse IRA-to-401(k) Rollover Right for Your Client? William Byrnes & Robert Bloink (March 15, 2023).
  18. President Biden’s latest proposal to increase the Medicare payroll tax for higher-income taxpayers? William Byrnes & Robert Bloink
  19. SECURE 2.0 Keeps ‘22 Door Open for Higher Limits of Solo 401(k)s. William Byrnes & Robert Bloink (March 8, 2023).
  20. Cutting the tax benefits associated with defined contribution plans, defined benefit plans and IRAs and using the added tax revenue to shore up the Social Security system? William Byrnes & Robert Bloink
  21. Violating Remote Worker Rights Under FLSA, FMLA? William Byrnes & Robert Bloink (March 1, 2023).
  22. Imposing reporting obligations on retirement accounts with large balances? William Byrnes & Robert Bloink
  23. Federal Court Ditches DOL Fiduciary Standard for Rollovers. William Byrnes & Robert Bloink (Feb. 22, 2023).
  24. The new rules allowing for taxpayers to roll unused 529 plan funds into a Roth IRA. William Byrnes & Robert Bloink
  25. The SECURE Act 2.0 ALM Whitepaper. (12 pages, 5,390 words). (Feb. 17, 2023).
  26. SECURE 2.0 Act Changes RMD Start Dates Again. William Byrnes & Robert Bloink (Feb. 15, 2023).
  27. Biden’s most recent proposal to quadruple the newly enacted stock buyback tax? William Byrnes & Robert Bloink
  28. The 3M Decision: Did Treasury or Congress Overturn Past Jurisprudence? William Byrnes Kluwer International Tax Blog (Feb 11, 2023).
  29. 401(k) Catch-Up Rules About to Become Much More Complex. William Byrnes & Robert Bloink (Feb. 8, 2023).
  30. Apply Social Security taxes to the capital gains of high-income taxpayers? William Byrnes & Robert Bloink
  31. Biden’s most recent proposal to quadruple the newly enacted stock buyback tax? William Byrnes & Robert Bloink (Tax Facts Online).
  32. SECURE 2.0 Act Makes QLACs a More Attractive Planning Option. William Byrnes & Robert Bloink (Feb. 1, 2023).
  33. The Fair Tax Act to abolish the Internal Revenue Code and replace with a flat 30% sales tax collected at the state level. William Byrnes & Robert Bloink
  34. SECURE Act 2.0: Student Loan Matching Relief. William Byrnes & Robert Bloink (Jan. 25, 2023).
  35. SECURE Act 2.0’s new provision allowing penalty-free withdrawals to cover long-term care insurance costs. William Byrnes & Robert Bloink
  36. SECURE 2.0: Using Leftover 529 to Fund Retirement. William Byrnes & Robert Bloink (Jan. 18, 2023).
  37. FTC’s proposed ban on non-compete agreements. William Byrnes & Robert Bloink
  38. SECURE 2.0 Offers Liquidity Via Updated Distribution Rules. William Byrnes & Robert Bloink (Jan. 11, 2023).
  39. Congress’ decision to once again raise the required beginning date for retirement plan distributions. William Byrnes & Robert Bloink
  40. Selecting the Retirement Plan Decumulation Strategy: Annuities v. Periodic Payments. William Byrnes & Robert Bloink (Jan. 4, 2023).
  41. The “Rothification” of catch-up contributions to retirement plans. William Byrnes & Robert Bloink
  42. SECURE Act 2.0 Impact on Clients’ 2023 Retirement Planning. William Byrnes & Robert Bloink (Dec. 28, 2022).
  43. The impact of the new SECURE Act 2.0 provisions. William Byrnes & Robert Bloink
  44. Will Your Client’s Medicaid Trust Survive the Move to Florida? William Byrnes & Robert Bloink (Dec. 21, 2022).
  45. Whether Congress should act now to strengthen cryptocurrency reporting regulations in the wake of the FTX Crypto collapse? William Byrnes & Robert Bloink
  46. Are Annuities Appropriate in a 401(k)? William Byrnes & Robert Bloink (Dec. 14, 2022).
  47. The position the IRS has taken with respect to late repayments of payroll taxes deferred under the 2020 CAREs Act. William Byrnes & Robert Bloink
  48. Is 529 Super Funding Right for Your Client? William Byrnes & Robert Bloink (Dec. 7, 2022).
  49. Ending interest capitalization on student loans in certain circumstances. William Byrnes & Robert Bloink
  50. When to Make Post-70 ½ IRA Contributions? William Byrnes & Robert Bloink (Nov. 30, 2022).
  51. Calls to reinstate the advance child tax credit payment system and renew the expanded tax credit amounts. William Byrnes & Robert Bloink
  52. Remote Workers & Worker Comp Coverage Gaps. William Byrnes & Robert Bloink (Nov. 23, 2022).
  53. Proposed regulations that would limit commissions for annuity sales agents. William Byrnes & Robert Bloink
  54. IRS’s 2023 Change to RMDs for Inherited IRAs. William Byrnes & Robert Bloink (Nov. 16, 2022).
  55. Manchin’s indication that he may support GOP plans for Social Security and Medicare reform. William Byrnes & Robert Bloink.
  56. You Say ‘Tomato’ and I say “Tomato”. Whose Arm’s Length Standard? William Byrnes, Kluwer International Tax Blog (Nov. 9, 2022).
  57. Have Your Clients Evaluated Their 2022 Roth Conversion Strategy? William Byrnes & Robert Bloink (Nov. 8, 2022).
  58. Clock is Ticking on COVID-19 Retirement Distribution Repayments. William Byrnes & Robert Bloink (Nov. 8, 2022).
  59. Imposing a tax on the windfall profits of large oil companies. William Byrnes & Robert Bloink
  60. Avoid the Employee Retention Credit Refund Trap. William Byrnes & Robert Bloink (Nov. 2, 2022).
  61. Proposals to make the 2017 tax cuts permanent. William Byrnes & Robert Bloink
  62. Administration’s Latest Shift on Worker Classification Has Widespread Impact on Advisors. William Byrnes & Robert Bloink (Oct. 26, 2022).
  63. Most recent change in the worker classification standards. William Byrnes & Robert Bloink
  64. Plan Now to Minimize the Tax Impact of 2023’s Social Security COLA Increase. William Byrnes & Robert Bloink (Oct. 19, 2022).
  65. Modifying the rules that govern retirement plan catch-up contributions. William Byrnes & Robert Bloink
  66. Q4 IRA Planning Pro Tips. William Byrnes & Robert Bloink (Oct. 12. 2022).
  67. Reforming the deduction for charitable donations. William Byrnes & Robert Bloink
  68. New Stock Buyback Tax’s Impact on Slumping Portfolios? William Byrnes & Robert Bloink (Oct. 5. 2022).
  69. Whether the favorable coverage rules that have applied to remote healthcare services should be made permanent? William Byrnes & Robert Bloink
  70. Don’t Let CWA Technicality Stymie a Qualified Charitable Distribution. William Byrnes & Robert Bloink (Sept. 28, 2022).
  71. Using Social Security funds to create a nationwide paid parental leave program. William Byrnes & Robert Bloink (Sept. 28, 2022).
  72. Going Above and Beyond the One-Size-Fits All HSA Funding Strategy. William Byrnes & Robert Bloink (Sept. 21, 2022).
  73. Whether retirement plans should default 401(k) participants into annuity options. William Byrnes & Robert Bloink
  74. How to Qualify for Biden’s Student Loan Forgiveness. William Byrnes & Robert Bloink (Sept. 14, 2022).
  75. The narrow provision allowing penalty-free withdrawals to cover long-term care expenses. William Byrnes & Robert Bloink
  76. Retirement Bills That Could Change the Game for Savers in 2023. William Byrnes & Robert Bloink (Sept. 7, 2022).
  77. Proposals to extend the opportunity zone incentives. William Byrnes & Robert Bloink
  78. Will the Inflation Reduction Act Push Employer’s Away from Employer-Sponsor Health Plans? William Byrnes & Robert Bloink (Aug. 31, 2022).
  79. President Biden’s plan to forgive up to $10,000 in student debt for certain taxpayers. William Byrnes & Robert Bloink
  80. Heads I Win, Tails You Lose. Or is an APA a contract subject to contract law? William Byrnes, Kluwer International Tax Blog (Aug. 29, 2022).
  81. The New EV Tax Credit: What’s in Your Garage? William Byrnes & Robert Bloink (Aug. 24, 2022).
  82. The decrease to the ACA affordability threshold. William Byrnes & Robert Bloink
  83. Medtronic I, II, and III – Who won? The IRS or the Taxpayer? William Byrnes, Kluwer International Tax Blog (Aug. 22, 2022).
  84. Inflation Reduction Act Could Spark Surge in Green Home Improvements. William Byrnes & Robert Bloink (Aug. 17, 2022).
  85. The impact of extending the limitations on excess business losses for two more years. William Byrnes & Robert Bloink.
  86. Inflation Reduction Act’s Impact on Your Client’s Bottom Line. William Byrnes & Robert Bloink (Aug. 10, 2022).
  87. The newly proposed stock buyback tax. William Byrnes & Robert Bloink.
  88. After Dobbs-HSAs, FSAs, HRAs Abortion Dilemma. William Byrnes & Robert Bloink (Aug. 3, 2022).
  89. The Inflation Reduction Act of 2022. William Byrnes & Robert Bloink.
  90. CARE ACT Retirement Fund Borrowing Repayment Pitfalls. William Byrnes & Robert Bloink.
  91. Whether college athletes should be treated in the same manner as employees William Byrnes & Robert Bloink (Jul. 27, 2022).
  92. Can Buffer ETFs Limit Your Client’s Exposure to Sequence of Returns Risk? William Byrnes & Robert Bloink (Jul. 20, 2022).
  93. Whether the advance payment system should be renewed for the second half of 2022 and beyond? William Byrnes & Robert Bloink.
  94. Can a Registered Index-Linked Annuity Protect Your Clients in a Down Market? William Byrnes & Robert Bloink (Jul. 13, 2022).
  95. Whether now may be the right time for clients to accept a lump sum pension buyout offer? William Byrnes & Robert Bloink.
  96. SEC Initial Reg BI Enforcement Action Singles Out Individual Advisors. William Byrnes & Robert Bloink (July 6, 2022).
  97. Whether the federal government should step in and take action to prevent loss of health coverage once the COVID-19 public health emergency officially ends? William Byrnes & Robert Bloink.
  98. New Crypto Law Would Ease Tax and Reporting Headaches. William Byrnes & Robert Bloink (June 29, 2022).
  99. Whether the latest Senate proposal to raise the RMD age unfairly benefits wealthy taxpayers? William Byrnes & Robert Bloink.
  100. Can You Avoid the Five-Year Inherited IRA Distribution Trap? William Byrnes & Robert Bloink (June 22, 2022).
  101. Proposals to harmonize the RMD rules for both Roth and traditional retirement accounts. William Byrnes & Robert Bloink.
  102. Can a GLWB Rider Help Your Client Weather Today’s Stormy Market? William Byrnes & Robert Bloink (June 15, 2022).
  103. Require 401(k) plan sponsors to offer a so-called Social Security bridge option? William Byrnes & Robert Bloink.
  104. Can a Reverse Rollover Reduce Your Client’s Tax Bill? William Byrnes & Robert Bloink (June 8, 2022).
  105. Limiting the gain exclusion for qualified small business stock. William Byrnes & Robert Bloink.
  106. Retroactive Relief for Businesses That Missed the ERTC Deadline. William Byrnes & Robert Bloink (June 1, 2022).
  107. The effectiveness of the new post-SECURE Act lifetime income illustrations. William Byrnes & Robert Bloink.
  108. How to Structure a Tax-Smart PTO Donation Program, William Byrnes & Robert Bloink, Think Advisor, May 25, 2022.
  109. Debate: Should the U.S. Spend More to Fight COVID?, William Byrnes & Robert Bloink, ThinkAdvisor, May 25, 2022.
  110. Understanding The New Corporate Profits Minimum Tax Proposal, William Byrnes, Tax Connections, May 24, 2022
  111. Roth Conversions: A Down Market Silver Lining, William Byrnes & Robert Bloink, Tax Facts Online, May 18, 2022.
  112. Debate: Should Congress End ETFs’ Preferential Tax Treatment?, William Byrnes & Robert Bloink, Think Advisor, May 19, 2022
  113. Should Annuities be Permitted as a Default 401(k) Option?, William Byrnes & Robert Bloink, Investment Advisor, April/May 2022.
  114. Roth IRA Conversions: Is Now a Good Time? William Byrnes & Robert Bloink, ThinkAdvisor, May 19, 2022
  115. Debate: Should Biden Cancel Millions of Americans’ Student Debt?, William Byrnes & Robert Bloink, ThinkAdvisor, May 11, 2022
  116. How to Supercharge an HSA With an IRA Rollover, William Byrnes & Robert Bloink, ThinkAdvisor, May 11, 2022.
  117. Debate: Did the IRS Get It Right on Secure Act RMD Rules?, William Byrnes & Robert Bloink, ThinkAdvisor, May 6, 2022.
  118. How QLACs Can Help Clients Manage Inflation Risk, Reduce RMDs, William Byrnes & Robert Bloink, ThinkAdvisor, May 4, 2022.
  119. Debate: Should Employers Be Required to Offer Roth Accounts to Some Workers? William Byrnes & Robert Bloink, ThinkAdvisor, April 29, 2022.
  120. Get Ready for New DOL IRA Rollover Guidelines This Summer William Byrnes & Robert Bloink, ThinkAdvisor, April 29, 2022
  121. This Overlooked Strategy Helps Early Retirees Avoid IRA Withdrawal Penalties  William Byrnes & Robert Bloink, ThinkAdvisor, April 25, 2022.
  122. Debate: Are the New RMD Regs for Successor Beneficiaries Too Complex? William Byrnes & Robert Bloink, ThinkAdvisor, April 15, 2022.
  123. Debate: Should RMDs Begin at Age 75 Instead of 72? William Byrnes & Robert Bloink, ThinkAdvisor, April 8, 2022
  124. New IRS RMD Regs Bring a New Twist for Successor Beneficiaries, William Byrnes & Robert Bloink, ThinkAdvisor, April 7, 2022.
  125. IRS Clarifies Secure Act’s ‘1 Bad Apple’ Workaround for MEPs, William Byrnes & Robert Bloink, April 1, 2022. Also see Miami Daily Business Review
  126. Debate: Should the Freeze on Student Loan Payments Be Extended Again?, William Byrnes & Robert Bloink, ThinkAdvisor, March 31, 2022.
  127. IRS Clarifies Secure Act’s ‘One Bad Apple’ Workaround for MEPs, William Byrnes & Robert Bloink, ThinkAdvisor, March 30, 2022.
  128. Should Crypto Be Allowed in 401(k)s? William Byrnes & Robert Bloink, ThinkAdvisor, March 30, 2022.
  129. This COVID Tax Credit Could Limit Business Deductions, William Byrnes & Robert Bloink, ThinkAdvisor, March 30, 2022.
  130. Debate: Should Retirement Reenrollment Be Made Automatic?, William Byrnes & Robert Bloink, ThinkAdvisor, March 25, 2022.
  131. 3 Stretch IRA Alternatives After IRS’ Secure Act Surprise, William Byrnes & Robert Bloink, ThinkAdvisor, March 16, 2022.
  132. Debate: Should Congress Support Manchin’s Scaled-Back Build Back Better Act?, William Byrnes & Robert Bloink, Think Advisor, March 14, 2022.
  133. IRS’ Secure Act Guidance on RMDs Has a Surprise Twist, William Byrnes & Robert Bloink, Think Advisor, March 11, 2022.
  134. How to Eliminate Tax on Some Roth IRA Conversions, William Byrnes & Robert Bloink, Think Advisor, Mar 7, 2022.
  135. Debate: Should Clients Use a Backdoor Roth IRA in 2022?, William Byrnes & Robert Bloink, Think Advisor, Mar 4, 2022.
  136. Avoid Basis Trap Prior to Nontaxable Roth Conversion. William Byrnes & Robert Bloink, Think Advisor, March 2, 2022.
  137. Debate: Should Annuities Be Permitted as a Default 401(k) Option? William Byrnes & Robert Bloink, Think Advisor, Mar 1, 2022.
  138. Spousal IRA Contributions in the Wake of the Great Resignation William Byrnes & Robert Bloink, Think Advisor, Feb 25, 2022.
  139. Debate: Should Members of Congress Be Barred From Trading Stocks? William Byrnes & Robert Bloink, Think Advisor, February 22, 2022.
  140. Early IRA Distributions Without Penalty Just Got More Attractive William Byrnes & Robert Bloink, Think Advisor, February 18, 2022.
  141. Debate: Do ERISA Fiduciaries Have a Duty to Monitor Each Plan Investment Option? William Byrnes & Robert Bloink, Think Advisor, February 11, 2022
  142. Does Your Client Need to Repay Advance Child Tax Credits for 2021? William Byrnes & Robert Bloink, Think Advisor, February 10, 2022.
  143. There’s Still Time to Start a Retirement Plan, Reduce 2021 Taxes. William Byrnes & Robert Bloink, Think Advisor, February 4, 2022.
  144. Debate: whether Medicare should reimburse beneficiaries for at-home COVID-19 test kits? William Byrnes & Robert Bloink, Think Advisor, February 4, 2022.
  145. Debate: Whether third parties should be allowed to sue a business over failure to adopt workplace safety measures related to COVID-19? William Byrnes & Robert Bloink, Think Advisor, January 26, 2022.
  146. Rules of the Road for NFT Taxation. William Byrnes & Robert Bloink, Think Advisor, January 26, 2022.
  147. Debate: Whether the Supreme Court correctly reinstated the enforcement stay so that OSHA cannot enforce its vaccination requirement for employers? William Byrnes & Robert Bloink, Think Advisor, January 19, 2022.
  148. Evaluating the New PEP Option for Small Business Retirement Outsourcing, William Byrnes & Robert Bloink, Think Advisor, January 19, 2022.
  149. Debate: Whether expanded telehealth coverage options should be renewed for HDHPs going forward. William Byrnes & Robert Bloink, Think Advisor, January 12, 2022.
  150. Updated RMD Tables Offer a New Year’s Gift to Some Retirees. William Byrnes & Robert Bloink, Think Advisor, January 12, 2022.
  151. Debate: Should the Net Investment Income Tax Be Expanded? William Byrnes & Robert Bloink, Think Advisor, January 10, 2022.
  152. Tax Court Decision Shows Pitfalls of Self-Directed IRAs  William Byrnes & Robert Bloink, Think Advisor, January 10, 2022.
  153. Debate: Should Congress Impose a 15% Minimum Tax on Firms With at Least $1B in Profits? William Byrnes & Robert Bloink, Think Advisor, December 29, 2021.
  154. Rules of the Road for Rehiring Ex-Employees William Byrnes & Robert Bloink, Think Advisor, December 28, 2021.
  155. Debate: Biden’s decision to continue the freeze on student loan payments. William Byrnes & Robert Bloink, Tax Facts Online, December 2021.
  156. Last-Minute Tax Loss Harvesting Tips for 2021 William Byrnes & Robert Bloink, Think Advisor, December 28, 2021.
  157. Debate: Allow the advance payments of the child tax credit to expire? William Byrnes & Robert Bloink, Tax Facts Online, December 2021.
  158. 3 Under-the-Radar Planning Tips for 2022 Tax Changes William Byrnes & Robert Bloink, Think Advisor, December 23, 2021.
  159. Debate: New IRS guidance on penalty relief for early termination of the employee retention tax credit? William Byrnes & Robert Bloink, Tax Facts Online, December 2021.
  160. How Your Small-Business Clients Can Maximize the QBI Deduction in 2021 William Byrnes & Robert Bloink, Think Advisor, December 21, 2021.
  161. How to Use Retirement Assets for Startup Expenses William Byrnes & Robert Bloink, Think Advisor, December 20, 2021.
  162. Debate: Should Crypto Exchanges Be Required to Report on Customers to the IRS? William Byrnes & Robert Bloink, Think Advisor, December 17, 2021.
  163. Misreported Crypto Gains? Fix Mistakes Before It’s Too Late William Byrnes & Robert Bloink, Think Advisor, December 16, 2021.
  164. Debate: Eliminating the ACA firewall in certain states? William Byrnes & Robert Bloink, Tax Facts Online, December 2021.
  165. Debate: Should High Earners Pay More Social Security Taxes? William Byrnes & Robert Bloink, Think Advisor, November 16, 2021.
  166. Debate: Which of the two SALT cap proposals do you favor? Higher cap or higher income threshold? William Byrnes & Robert Bloink, Tax Facts Intelligence, November 2021.
  167. PPP Loan Forgiveness Was Denied. Can You Appeal? William Byrnes & Robert Bloink, Think Advisor, October 27, 2021.
  168. Debate: Corporate minimum tax proposal and its likelihood of passage? William Byrnes & Robert Bloink, Tax Facts Intelligence, November 2021.
  169. Debate: Viability of creating some type of “billionaire tax”? William Byrnes & Robert Bloink, Tax Facts Intelligence, October 2021.
  170. Debate: Should Congress Tighten Tax Rules on Grantor Trusts? William Byrnes & Robert Bloink, Think Advisor, October 13, 2021.
  171. Debate: Whether the proposed 5.5 percent corporate tax increase is a viable solution? William Byrnes & Robert Bloink, Tax Facts Intelligence, November 2021.
  172. CARES Act Charity Tax Break Creates a Trust Planning Opportunity, but Act Fast William Byrnes & Robert Bloink, Think Advisor, October 12, 2021.
  173. Debate: Should Congress Create Portable Retirement Accounts for All Americans? William Byrnes & Robert Bloink, Think Advisor, October 12, 2021.
  174. New IRS Guidance Offers Tax Windfall to Employers With Part-Time Workers William Byrnes & Robert Bloink, Think Advisor, October 5, 2021.
  175. Debate: Proposed bank reporting of all deposits and payments of accounts greater than $600? William Byrnes & Robert Bloink, Tax Facts Intelligence, October 2021.
  176. Debate: Proposed limitations to the Roth conversion rules? William Byrnes & Robert Bloink, Tax Facts Intelligence, October 2021.
  177. Courts Muddy the Waters on 401(k)s in Bankruptcy William Byrnes & Robert Bloink, Think Advisor, September 29, 2021.
  178. Debate: Whether bitcoin and other forms of cryptocurrency belong in a retirement account investment lineup? William Byrnes & Robert Bloink, Tax Facts Intelligence, September 2021.
  179. Debate: Mandate COVID-19 vaccination to enter the workplace? William Byrnes & Robert Bloink, Tax Facts Intelligence, September 2021.
  180. Insurance surcharges could boost vaccinations, but watch out, William Byrnes & Robert Bloink, BenefitsPro, August 31, 2021.
  181. Debate: Repeal of the 2017 tax cuts? William Byrnes & Robert Bloink, Tax Facts Intelligence, August 2021.
  182. When Can IRA be Accessed for College Tuition? William Byrnes & Robert Bloink, Tax Facts Intelligence, National Underwriter Co, a subsidiary of ALM, submitted August 4, 2021.
  183. Debate: Cap on the overall value of a tax-preferred IRA? William Byrnes & Robert Bloink, Tax Facts Intelligence, August 2021.
  184. President Biden calls to increase capital gains tax rates to match the long-term capital gains rates for certain high-income taxpayers retroactively. How will this impact opportunity zones? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 2, 2021.
  185. Debate: Advisability of using an exam to determine accredited investor status? William Byrnes & Robert Bloink, Tax Facts Intelligence, August 2021.
  186. IRS Audit Focus on Solo 401(k)s. William Byrnes & Robert Bloink, Tax Facts Intelligence, August 2021.
  187. IRS Answers to Pressing COBRA Premium Subsidy Questions. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  188. Evaluating a Roth Conversion Strategy: Timing is Everything. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  189. Is Biden’s Estate Tax Overhaul Coming for the Farm? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  190. Avoiding the Once-Per-Year IRA Rollover Trap. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  191. IRA Beneficiary Designations Post-SECURE Act. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  192. Small Business Clients Holiday from Paying COBRA Premiums. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  193. Opting Out of 2021 Advance Child Tax Credit Payments? Here’s What You Need to Know. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  194. New IRS Rules Limit Discretion in Employer 401(k) “Discretionary” Matches. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  195. Don’t Overlook Leave Laws Impact on New Remote Workforce. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  196. Biden’s Executive Order on Non-Competes: A Game Changer for Small Business Clients? . William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  197. When Can IRA be Accessed for College Tuition. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  198. Don’t Forget Tax Benefits for Providing In-Home Care for Family. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  199. Can Insurance Surcharges Offer the Key to Increasing Employee Vaccination Rates? . William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  200. 529 Plans Now Offer Tax Incentives for Private High School. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  201. The New Taxpayer-Friendly Florida Trust Laws. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  202. Noncompetes Order: Game Changer for Small-Business Clients? William Byrnes & Robert Bloink, Miami Daily Business Review, August 5, 2021.
  203. Can A Business Client Challenge Employees’ Religious Objections to COVID-19 Vaccination? . William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  204. Latest ERTC Guidance Offers a Tax Windfall to Employers with Part-Time Employees. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  205. Courts Muddy the Waters on 401(k) Creditor Protection. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  206. CARES Act Charitable Giving Planning Opportunity Expires at Year End. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  207. Requiring Workplace Vaccination? HHS Clears Up HIPAA Privacy Issues. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  208. PPP Loan Forgiveness Denied? Can you Appeal? . William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  209. When Are Deferred COBRA Payments Due? IRS Offers Clarity on Extended COBRA Deadlines. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  210. Will Congress Close the Backdoor to Roth IRAs for High Earners? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  211. IRS Removes Two Key Barriers to Help with Post-COVID Labor Shortages. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  212. Can Retirement Assets be Used for Startup Expenses? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  213. Debate: President Biden’s capital gains tax increase on investment in opportunity zones? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  214. Misreported Crypto Gains? 1099 Reporting on Crypto Coming. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  215. Debate: Expand Medicare benefits for senior citizens? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  216. Great Resignation Rebounders: Rules of the Road for Rehiring Former Employees. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  217. Debate: Change the method for indexing Social Security benefits to inflation. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  218. The Case for Supersizing RMDs. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  219. Debate: Cap the Section 1031 deferral amount? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  220. Tax Court Decision Shows Pitfalls of Self-Directed IRAs. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  221. Debate: Index the gas tax to inflation to fund infrastructure projects? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  222. CARES Deferred Payroll Taxes Turns into a High-Interest Loan. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  223. Inherited Retirement Plan from 2019? Take Immediate Action to Preserve Life Expectancy Rule. William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  224. Debate: State-level COVID liability shield laws? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  225. Ready for OSHA’s January 10 Vaccinate-or-Test Deadline? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  226. Debate: States develop their own Medicare-like public health insurance options? William Byrnes & Robert Bloink, Tax Facts Intelligence, 2021.
  227. DOL’s New Fiduciary Guidance for Rollovers, William Byrnes & Robert Bloink, Tax Facts Intelligence, National Underwriter Co, a subsidiary of ALM, submitted May 12, 2021.
  228. Eliminating the current beneficial tax treatment under the carried interest rules? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted May 10, 2021.
  229. Proposed changes to the stepped-up basis rules? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted May 5, 2021.
  230. Dependent Care Benefits for 2021: FSAs or Tax Credits? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted May 2, 2021.
  231. Debate: SECURE Act 2.0 – Raising RMD Age to 75? William Byrnes & Robert Bloink, Tax Facts Intelligence, May 2021.
  232. Debate: Eliminate the current beneficial tax treatment under the carried interest rules. William Byrnes & Robert Bloink, Tax Facts Intelligence, May 2021.
  233. Long-Term Care Planning Post Biden’s American Jobs Plan, William Byrnes & Robert Bloink, Tax Facts Intelligence, National Underwriter Co, a subsidiary of ALM, submitted April 28, 2021.
  234. Minimum tax on the book income of certain larger corporations? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 26, 2021.
  235. The SALT cap? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 21, 2021.
  236. Types of Annuities: 9 Questions Answered. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 20, 2021.
  237. CAA 2021: A Game-Changer for Tax-Free Student Loan Repayment Benefits. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 19, 2021.
  238. Post-Pandemic Tax Planning for Inherited IRAs. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 14, 2021.
  239. Suspending repayment obligations for excess premium tax credits for 2020? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 12, 2021.
  240. Raising the corporate tax rate to fund Biden’s proposed infrastructure improvements? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 7, 2021.
  241. Should You Hit “Reset” on Employee FFCRA Paid Leave Rights. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 5, 2021.
  242. COBRA Subsidies Back on the Table for 2021. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted March 31, 2021.
  243. Extend the federal supplemental benefit into 2021? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted March 28, 2021.
  244. ARPA Recharges Employee Retention Tax Credit for 2021. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted March 24, 2021.
  245. Changing the way reduced benefits for claiming Social Security early are calculated? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted March 21, 2021.
  246. Advance payments of the child tax credit? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted March 17, 2021.
  247. Unlocking the Benefits of a Reverse Rollover Strategy, William Byrnes & Robert Bloink, Miami Daily Business Review, March 16, 2021.
  248. New Covid-19 Paid Leave Tax Credits for 2021? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted March 15, 2021.
  249. Unlocking the Benefits of a Reverse Rollover Strategy, William Byrnes & Robert Bloink, Miami Daily Business Review, March 16, 2021.
  250. Giving bonuses to encourage employees to vaccinate? Proceed with caution. William Byrnes & Robert Bloink, BenefitsPro, March 12, 2021
  251. The Warren federal wealth tax? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted March 7, 2021.
  252. Unpacking the IRS’ separate reporting rule for 2020 FFCRA wages. William Byrnes & Robert Bloink, BenefitsPro, March 5, 2021.
  253. Bonuses to Encourage Employees to Vaccinate? Proceed with Caution. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted March 3, 2021.
  254. Proposed FAMILY Act? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted February 28, 2021.
  255. Index capital gains taxes to inflation? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted February 21, 2021.
  256. Will New Worker Classification Rule Change the Game for Small Business Clients? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted February 17, 2021.
  257. Laws on contact tracing technology use within the U.S? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted February 14, 2021.
  258. Biden Executive Order Targets Viability of Trump’s STLDI Health Insurance Alternative, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted February 10, 2021.
  259. Whether taxpayers should have the right to rely upon informal agency guidance in taking actions based on that guidance? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted February 8, 2021.
  260. Impact of this new tax-preferred employment benefit option, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted February 3, 2021.
  261. In with the New: Year-End Stimulus Changes for Retirement Plan Participants in 2021, William Byrnes & Robert Bloink, ThinkAdvisor, February 2, 2021.
  262. Post-Election-Roth Conversion Strategy, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted February 1, 2021.
  263. New round of individual stimulus funding, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 25, 2021.
  264. Financial relief for state and local governments? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 20, 2021.
  265. PPP Loan Redux: Second-Draw PPP Loans Now Available, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 18, 2021.
  266. Year-End Stimulus Bill Enhances Employee Retention Tax Credit for Small Businesses, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 13, 2021.
  267. COVID-19 liability shield for any entities? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 10, 2021.
  268. Trump DOL Finalizes New Investment Advice Fiduciary Rules, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 6, 2021.
  269. Year-end Consolidated Appropriations Act extension for repayment of payroll tax deferral? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 3, 2021.
  270. New Stimulus Legislation Extends Relief for Individuals & Small Business Clients, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 30, 2020.
  271. Paycheck Protection Program (PPP) spend requirement of 60 percent on qualified payroll costs? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 28, 2020.
  272. Mandatory vaccination and testing? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 23, 2020.
  273. The United States Joins the Rest of the World – A Beneficial Ownership Registry for U.S. Corporations and LLCs. William Byrnes, Kluwer International Law Blog, December 22, 2020.
  274. CARES Act Retirement Plan Loan Relief Comes to a Close. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 21, 2020.
  275. Recommendations for the Pillar One and Pillar Two Blueprints. William Byrnes, Kluwer International Law Blog, December 18, 2020.
  276. The 401(k)-to-IRA Rollover Option: Look Before You Leap, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 16, 2020.
  277. Raising the RMD age. A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 14, 2020.
  278. Doubling the business meal expense deduction as a form of coronavirus relief? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 9, 2020.
  279. To Apply for PPP Loan Forgiveness or Wait? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 7, 2020.
  280. Biden’s plan to shift the tax treatment of 401(k) contributions? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted December 2, 2020.
  281. New IRS Insight: Mixing Business Expense Deductions with PPP Loan Forgiveness, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 29, 2020.
  282. ICEHRAs a New Way to Provide Employee Health Insurance in a Covid-19 Era, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 25, 2020.
  283. The tax extender debate, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 23, 2020.
  284. Are Employees Telecommuting into a State Tax Trap? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 18, 2020.
  285. Whether state governments should impose state-level income taxes on workers who are telecommuting during the Covid-19 era, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 16, 2020.
  286. New Regulations Clarify ABLE Accounts for Disabled Clients, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 11, 2020.
  287. Fiduciary considerations when considering “ESG” investing? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 9, 2020
  288. Avoid Medicare Post-Retirement Election Sticker Shock. William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 4, 2020.
  289. Keep 2021 contribution limits at their 2020 levels? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted November 2, 2020.
  290. Eliminate IRC Section 1031 exchange treatment? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted October 26, 2020.
  291. With the Fate of the ACA in Limbo, Clients Wonder: What’s Next? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted October 28, 2020.
  292. PPP Loan Forgiveness? SBA Offers Relief for Small Loan Recipients, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted October 21, 2020.
  293. Biden’s plan to raise corporate income taxes? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted October 19, 2020.
  294. Covid Era Employee Fringe Benefits- What Qualifies? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted October 14, 2020.
  295. Biden’s proposed cap on itemized deductions? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted October 12, 2020.
  296. Is PPP Loan Insurance Right for Your Small Business Client? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted October 7, 2020.
  297. New corporate AMT proposal? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted October 5, 2020.
  298. Navigating the Tricky Waters of PPP Loan Forgiveness?, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 30, 2020.
  299. Whether imposing a wealth tax at the state level is advisable? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 28, 2020.
  300. 2020’s Next Small Business Catch-22: Expense Deductions or PPP Loan Forgiveness?, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 23, 2020.
  301. Biden’s plan to modify the Section 199A QBI deduction? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 20, 2020.
  302. IRS Blesses Employee Choice Between HRAs & Profit-Sharing Plans, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 16, 2020.
  303. Social Security Taxation on salaries above $400,000? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 13, 2020.
  304. Look Before You Leap: Trump Payroll Tax Deferral, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 9, 2020.
  305. IRS guidance clarifies that the deferred employee payroll taxes must be repaid during the period beginning January 1, 2021 and ending April 30, 2021, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 6, 2020.
  306. Maximize Your HSA in the Age of COVID, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted September 2, 2020.
  307. Lost Wage Assistance (LWA) program, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 30, 2020.
  308. Conservation Easements: What to Know About a Controversial Tax Break? William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 26, 2020.
  309. DOL Implements SECURE Act Lifetime Income Estimates for 401(k) Participants, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 25, 2020.
  310. The DOL interim final rule that requires 401(k) plans and other ERISA-covered defined to provide certain lifetime income disclosures, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 23, 2020.
  311. School Closures Bring Paid Leave Back to Center Stage for Smaller Employers, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 19, 2020.
  312. The payroll tax deferral executive order, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 16, 2020
  313. Debate the decision of the New York court vacating the “work availability” rule (and several other DOL interpretations) of the Families First Coronavirus Response Act (FFCRA), A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 8, 2020
  314. Worried About 2021 RMD Sticker Shock?, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 12, 2020.
  315. SECURE Act’s 401(k) annuity options: Pros and cons. William Byrnes & Robert Bloink, BenefitsPro August 10, 2020.
  316. IRS Releases Advance COVID-19 Tax Credits Rules, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted August 5, 2020.
  317. Federal Unemployment Reduction, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 31, 2020.
  318. LTC Market Shifts Again Amid Pandemic, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 29, 2020.
  319. Telehealth Expansion? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 27, 2020.
  320. The Ongoing HRA Expansion: Concierge Medical Care Gets a Boost, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 23, 2020.
  321. Is the IRS safe harbor 401(k) plans relief reasonable? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 21, 2020.
  322. How DOL’s new fiduciary rule would affect rollover advice. William Byrnes & Robert Bloink, Benefits Pro, July 16, 2020.
  323. Easing Return-to-Work Fears: DOL, IRS Expand COVID-19 Testing & Health Benefits, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 16, 2020.
  324. The Right To Formally Rely Upon IRS FAQ When Taking Actions Based On That Guidance, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 14, 2020.
  325. DOL Proposes New Fiduciary “Law of the Land” for Retirement Advisors, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 9, 2020.
  326. Should Paid Leave (FFCRA) Be Extended to Parents Whose Children Are Normally Home During Summer? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted July 7, 2020.
  327. PPP Forgiveness Loosened for Small Business Borrowers, William Byrnes & Robert Bloink, Benefits Pro, July 7, 2020.
  328. Proposed Expansions To Existing Affordable Care Act (ACA) Tax Credits And Subsidies, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, June 30, 2020.
  329. IRS Expands Access to Early Plan Distributions & Liberalized Loans, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted June 24, 2020.
  330. Proposals To Extend Federal Unemployment Assistance, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, June 22, 2020.
  331. Weathering the COVID-19 Storm with NOL Carryback Relief, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted June 17, 2020 (June 25, 2020).
  332. Possible Impact Of A Capital Gains Tax Cut In The Next Relief Package, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, June 15, 2020.
  333. Forgiveness After the Fact: Understanding the SBA PPP Loan Forgiveness Rules, William Byrnes & Robert Bloink, Tax Facts Intelligence, June 10, 2020 (June 24, 2020).
  334. Keeping the Lights on Act proposed 50% refundable tax credit against employment tax liabilities for expenses like rent, mortgage costs and utilities. A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, June 8, 2020.
  335. Guidance that borrowers with SBA loans of less than $2 million will be deemed to have made the certification in good faith—and will avoid future SBA review. A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, June 6, 2020.
  336. Summer Sabbatical? Employer FFCRA Covid-19 Leave Obligations, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted June 3, 2020 (June 19, 2020).
  337. Restoring the home office deduction for employees? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, May 30, 2020.
  338. Reopening Resistance: Unemployment Benefits and Refusing to Return to Work? William Byrnes & Robert Bloink, Tax Facts Intelligence, May 27, 2020 (June 17, 2020).
  339. The Retail Glitch Fix: Claiming Retroactive Bonus Depreciation, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted May 23, 2020.
  340. Is the Carry Back for 2019 Net Operating Losses (NOLs) a Good Tax Break? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, May 20, 2020.
  341. Unwrapping the Details of the “Gift” 2020 RMD Waiver, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted May 15, 2020.
  342. Whether a payroll tax cut is a smart way to provide economic stimulus in the wake of COVID-19? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, May 11, 2020.
  343. CARES Act Supersizes Deduction for Charitable Gifts in 2020 and Beyond William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted May 8, 2020.
  344. Whether Section 529 plans should now be opened to allow tax-free withdrawals for homeschooling costs? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, May 6, 2020.
  345. Lemons or Lemonade: Accelerating 2020 Disaster Losses to 2019 Taxes., William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 29, 2020.
  346. Should Congress lift the Social Security earnings restrictions for 2020 (and potentially beyond)? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, April 26, 2020.
  347. Section 139 COVID-19 Disaster Relief: Throwing Employees a Lifeline., William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 22, 2020.
  348. Restricting The Availability Of Payroll Tax Credits To Payroll Protection Loan Recipients. A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, April 17, 2020.
  349. Roth Conversion, Right for a Rocky Market?, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted April 15, 2020.
  350. Potential Impact Of The (Covid-19) Expanded Charitable Deduction Rules? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, April 14, 2020.
  351. Does Covid-19 Justify Rolling Back the SALT Cap to Put Money in the Hands of Wealthy Taxpayers in High Tax States? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, April 9, 2020.
  352. CARES Act Small Business Tax Credits & Deferral vs. Loan Forgiveness, William Byrnes & Robert Bloink, Tax Facts Intelligence, April 7, 2020.
  353. CARES Act Options to Help Small Business, Employees Stay Afloat, William Byrnes & Robert Bloink, Think Advisor, April 6, 2020.
  354. Will the potential impact of the stimulus checks be effective and enough? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, April 4, 2020.
  355. Unpacking Emerging Tax Relief Provided by the COVID-19 Response Act, William Byrnes & Robert Bloink, Tax Facts Intelligence, March 20, 2020.
  356. “It became necessary to destroy the town to save it.” William Byrnes, Kluwer International Tax Blog, March 16, 2020.
  357. 7 Keys of Secure Act’s Annuity Safe Harbor in Retirement Plans William Byrnes & Robert Bloink, ThinkAdvisor, March 12, 2020.
  358. Potential Federal Bailout Of The Cruise Industry, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, March 11, 2020.
  359. Pitfalls of SECURE Act’s Required Lifetime Income Estimates, William Byrnes & Robert Bloink, Tax Facts Intelligence, March 9, 2020.
  360. Proposal To Combat The Growing Economic Crisis, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, March 7, 2020.
  361. Silver Lining to the Market Crash: Funding GRATs with Stock?, William Byrnes & Robert Bloink, Tax Facts Intelligence, March 5, 2020.
  362. Impact Of Wayfair Generally, As Well As The Small Business Coalition Concerns, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, March 4, 2020.
  363. Proposed Changes To The Student Loan Interest Deduction, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, March 2, 2020.
  364. The Million Dollar IRA Question: Do I Change the Beneficiary Post-SECURE?, William Byrnes & Robert Bloink, Think Advisor, March 10, 2020.
  365. Targeted Economic Relief To Industries And Companies, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, February 26, 2020.
  366. Roth 401(k)s Could Provide Post-SECURE Act Save, William Byrnes & Robert Bloink, Tax Facts Intelligence, February 24, 2020.
  367. Repeal The Energy-Related Tax Credits?, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, February 18, 2020.
  368. Digging Into IRS’ Secure Act RMD Guidance, William Byrnes & Robert Bloink, Think Advisor, March 2, 2020.
  369. New Precedent Employers Cannot Shorten The Time Period Over Which Plan Participants Can Sue For Fiduciary Breach Solely By Posting Information Online Or Sending It In The Mail, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, February 14, 2020.
  370. Secure Act’s New Retirement Plans: MEPs, ARPs & PEPs, William Byrnes & Robert Bloink, ThinkAdvisor, February 19, 2020.
  371. Expand exemption for income from selling the taxpayer’s home from age 55s and up? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, February 10, 2020.
  372. Potential Impact Of The Expanded Definition Of Accredited Investor, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, February 8, 2020.
  373. Reevaluating Roth Conversion Value Post-SECURE, William Byrnes & Robert Bloink, Tax Facts Intelligence, February 5, 2020.
  374. Simplify The Transfer Tax System And Reduce The Applicable Tax Rates, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 29, 2020.
  375. Kiddie Tax Redux: Running the Math on the Retroactive Break for 2019, William Byrnes & Robert Bloink, Tax Facts Intelligence, submitted January 29, 2020.
  376. S. Tax Reform, Simplification, and FATCA: “The Force is Strong, Young Skywalker”, IFC Review, January 29, 2020.
  377. SECURE Act’s Improvement to Cash Balance Plans, William Byrnes & Robert Bloink, Tax Facts Intelligence, January 2020.
  378. Kiddie Tax Rules’ Reversion To Their Pre-Reform Status, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, January 2020
  379. The New SECURE Act’s 10-Year IRA Stretch, William Byrnes & Robert Bloink, Tax Facts Intelligence, January 2020.
  380. Should Large Gig Economy Employers Pay Social Security And Medicare Tax On Their Independent Contractors? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, January 2020.
  381. SECURE Act’s New 401(k) Annuity Options, William Byrnes & Robert Bloink, Think Advisor, January 14, 2020.
  382. The Elimination Of The Stretch IRA And Potential Impact On IRA Use Going Forward, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, January 2020.
  383. SECURE Act’s New MEPs- a Game Changer for 2020? William Byrnes & Robert Bloink, Think Advisor, January 8, 2020.
  384. Repeal of the Cadillac tax. A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, January 2020.
  385. S. Tax Reform, Simplification, and FATCA: “The Force Is Strong, Young Skywalker.”, IFC Review (Jan. 2020).
  386. SECURE Act Finally Signed into law- 2020 IRA Planning? William Byrnes & Robert Bloink, Think Advisor, January 8, 2020.
  387. “It became necessary to destroy the town to save it:” The US and the OECD’s Unified Approach. TP News, December 11, 2019.
  388. Whether the HELPER Act is a viable solution for solving taxpayers’ student loan problems? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, December 2019.
  389. Post-Reform Holiday Giving with a “FLIP” Charitable Trust, William Byrnes & Robert Bloink, Tax Facts Intelligence, December 2019.
  390. Restoring Tax Fairness for States and Localities Act, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, December 2019.
  391. 10 Annuity Tax Facts You Should Know, William Byrnes & Robert Bloink, ThinkAdvisor, December 18, 2019.
  392. Should states enact their own fiduciary rules? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, December 2019.
  393. For Tax-Preferred Charitable Gifts, Use This Workaround by Year-End? William Byrnes & Robert Bloink, Think Advisor, December 18, 2019.
  394. Should Client’s Follow Trump to Florida? Escaping the SALT Cap? William Byrnes & Robert Bloink, Tax Facts Intelligence, December 2019.
  395. Allow taxpayers to take penalty-free withdrawals from retirement accounts to pay for long-term care insurance premiums even if the taxpayer has yet to reach age 59 ½? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, December 2019.
  396. Rationale For The Delayed Vote And The Potential Impact, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, December, 2019.
  397. Skip the Cash Gift, Try a Kiddie Roth IRA for the Holidays? William Byrnes & Robert Bloink, ThinkAdvisor, December 4, 2019.
  398. 4 Common Questions About Reverse Mortgages, William Byrnes & Robert Bloink, ThinkAdvisor, November 20, 2019.
  399. 5 Ways Reverse Mortgages Pay You Money William Byrnes & Robert Bloink, ThinkAdvisor, November 20, 2019.
  400. 2020 Medicare Changes Highlight Valuable Income-Minimization Strategies, William Byrnes & Robert Bloink, ThinkAdvisor, November 19, 2019.
  401. Potential Impact That HRAs Might Have Both On Employer-Sponsored Health Insurance And The Individual Markets. A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, November, 2019.
  402. IRS Blesses “Sprinkling Powers” for CRT’s, William Byrnes & Robert Bloink, Tax Facts Intelligence, November 2019.
  403. Fixed Indexed Annuities Trending Again for 2020? William Byrnes & Robert Bloink, ThinkAdvisor, November 26, 2019.
  404. Possible Impact Of The Bonus Depreciation Phase-Out, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, November, 2019.
  405. New Partnership Reporting Regime Effective for 2019, William Byrnes & Robert Bloink, Tax Facts Intelligence, November 2019.
  406. A U.S. Federal Wealth Tax? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, November 2019
  407. Should the Congressional Review Act be Used to Challenge the IRS Rule Thwarting States from a SALT Work-Around? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, November, 2019.
  408. New Health Reimbursement Arrangement (HRA) Rules Protect Employers from ObamaCare Mandate William Byrnes & Robert Bloink, Tax Facts Intelligence, November 2019.
  409. IRS Finalizes Section 199A Rental Real Estate Safe Harbor William Byrnes & Robert Bloink, Tax Facts Intelligence, October 2019.
  410. Whether Limiting The Use Of Sub-Regulatory Guidance Is Advisable, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, October, 2019.
  411. Avoiding Roth Conversion Traps, William Byrnes & Robert Bloink, Think Advisor November 8, 2019.
  412. Tax Reform’s Impact on Charitable Giving, A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, October, 2019.
  413. 2020 Medicare Premium Changes Highlight Valuable Income-Minimization Strategies, William Byrnes & Robert Bloink, Tax Facts Intelligence, October 2019.
  414. Tax long-term capital gains at the same tax rates that apply to ordinary income? A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, October, 2019.
  415. Gig Economy Threatens Future of Independent Contractor Tax Status, William Byrnes & Robert Bloink, Tax Facts Intelligence, September 2019.
  416. State level fiduciary best interests initiatives and the decision of major carriers to pull their products from these markets. A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, September, 2019.
  417. The cap on the state and local tax deduction (SALT cap), a debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, September, 2019.
  418. Hit by Natural Disaster? Tax Reform Tangles Tax Relief, William Byrnes & Robert Bloink, Think Advisor, September 30, 2019.
  419. Advisory fees may be taken from nonqualified fee-based annuities without triggering a taxable event. A debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, September, 2019.
  420. Deducting casualty losses after a natural disaster, William Byrnes & Robert Bloink, Property & Casualty 360, September 24, 2019.
  421. Payroll Tax Cut, a debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, September 16, 2019.
  422. Post-Divorce Tax Benefits After Alimony Deduction’s Death, ThinkAdvisor and Tax Facts Intelligence.
  423. Health savings accounts (HSAs), a debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, September 16, 2019.
  424. Further limit the ability of public companies to deduct executive compensation in excess of certain threshold limits, a debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, August, 2019.
  425. IRS Blesses Next Big Annuity Trend: Fee-Based Annuities, William Byrnes & Robert Bloink, Tax Facts Intelligence, September, 2019.
  426. Reconciling Rollover Advice With Reg BI and DOL Fiduciary Standard Robert Bloink and William H. Byrnes | September 13, 2019.
  427. Small Employers: Look Before Leaping Into New MEP 401(k) Option William H. Byrnes and Robert Bloink | Think Advisor August 16, 2019.
  428. Debate about the final MEP regulations and their potential impact on the small business retirement savings landscape, a debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, August, 2019.
  429. Supreme Court Hands HNW Clients New Trust Planning Strategy, William H. Byrnes and Robert Bloink | Think Advisor, August 12, 2019.
  430. Safe Harbors Despite Decreased 2020 ACA Affordability Threshold, William H. Byrnes and Robert Bloink | Tax Facts Intelligence, August 7, 2019.
  431. A debate about the impact that Biden’s proposal would have on the ACA and the healthcare system in general, a debate between William Byrnes & Robert Bloink, Tax Facts Intelligence, August, 2019.
  432. A debate proposal to reduce the transfer tax exemption to $3.5 million per individual and increase the current maximum tax rate from 40 percent to 45 percent, decrease the exemption for lifetime gifts. William H. Byrnes and Robert Bloink | Tax Facts Intelligence, July, 2019.
  433. A debate extender provisions generally, as well as the viability of funding their extension by cutting the transfer tax exemption back to pre-reform levels. William H. Byrnes and Robert Bloink | Tax Facts Intelligence, July, 2019.
  434. Supersize a Roth 401(k) With Backdoor Contributions William H. Byrnes and Robert Bloink | Tax Facts Intelligence, July 29, 2019.
  435. Boosting the Value of IRA Planning Strategies After the Tax Cut Law William H. Byrnes and Robert Bloink | Tax Facts Intelligence, July 16, 2019.
  436. A debate about the potential impact of the newly expanded HRA rules going forward, William H. Byrnes and Robert Bloink | Tax Facts Intelligence, July, 2019.
  437. SEC’s Reg BI Adds Unexpected Fiduciary Hurdle for Retirement Advisors William H. Byrnes and Robert Bloink | Tax Facts Intelligence, July 03, 2019.
  438. A debate about the Regulation Best Interest, which is the SEC version of the DOL fiduciary rule. William H. Byrnes and Robert Bloink | Tax Facts Intelligence, July, 2019.
  439. Unpacking the New HRA Option for Employee Health Insurance William H. Byrnes and Robert Bloink | Tax Facts Intelligence, July 03, 2019.
  440. Debate making it easier for retirement plan sponsors to give plan participants the option of purchasing an annuity within their 401(k) account in order to provide a pension-like stream of income throughout retirement. William H. Byrnes and Robert Bloink | Tax Facts Intelligence, June, 2019.
  441. Can Roth IRAs Match 529 Plans for College Savings Benefits? William H. Byrnes and Robert Bloink | Tax Facts Intelligence, June 12, 2019.
  442. Reaping the Pre-Reform Benefits of Charitable Giving in a Post-Reform World, William H. Byrnes and Robert Bloink | Tax Facts Intelligence, June 12, 2019.
  443. Debate participation of part-time employees in employers’ 401(k) plans. William H. Byrnes and Robert Bloink | Tax Facts Intelligence, June 2019.
  444. Debate the potential impact if the expanded MEP rules, William H. Byrnes and Robert Bloink | Tax Facts Intelligence, June 12, 2019.
  445. Debate about viability and advisability of making the current Section 199A pass-through business tax regime permanent. . William H. Byrnes and Robert Bloink | Tax Facts Intelligence, May, 2019.
  446. Whether the current beneficial treatment of the stretch IRA should be limited or eliminated. William H. Byrnes and Robert Bloink | Tax Facts Intelligence, May 31, 2019.
  447. Standalone LTCI Premiums Skyrocket, but Alternatives Abound William H. Byrnes and Robert Bloink |

May 31, 2019.

  1. Retirees Beware: IRS Pension Buyout Stance Shifts (Again) William H. Byrnes and Robert Bloink | May 17, 2019.
  2. Solo 401(k) or SEP-IRA for the Small Business Client? William H. Byrnes and Robert Bloink | May, 2019.
  3. Who’s Responsible for Your Parents’ Nursing Home Cost? It’s Not Who You Think William H. Byrnes and Robert Bloink | May 10, 2019.
  4. Out-of-State Trusts Shouldn’t Be Taxed: Bloink & Byrnes Go Thumb to Thumb William H. Byrnes and Robert Bloink | May 08, 2019.
  5. SECURE Act’s Change of RMD Rules: Bloink & Byrnes Go Thumb to Thumb, William Byrnes & Robert Bloink, Think Advisor, May 02, 2019.
  6. Which Retirement Account Comes First, the 401(k) or the IRA?, William Byrnes & Robert Bloink, Think Advisor, May 01, 2019.
  7. Debate allowing allow senior citizens to decide to opt-out of Medicare Part A coverage without jeopardizing their eligibility for Social Security retirement benefits, William Byrnes & Robert Bloink, Tax Facts Intelligence, May 01, 2019.
  8. Cashing in on the 199A Deduction for Trusts and Estates, William Byrnes & Robert Bloink, Tax Facts Intelligence, April, 2019.
  9. Section 1035-Your Way Out of Obsolete Life Insurance Trusts, William Byrnes & Robert Bloink, Think Advisor, April 17, 2019.
  10. Is the Financial Transaction Tax Just a ‘Crazy Democratic’ Idea? Bloink & Byrnes Go Thumb to Thumb, William Byrnes & Robert Bloink, Think Advisor, April 17, 2019
  11. A debate over the SECURE Act and raising the existing age threshold to age 72 for IRAs. William Byrnes & Robert Bloink, Tax Facts Intelligence, April 17, 2019.
  12. Tax Reform Ruined Roth IRA Conversions, but Hope Exists, William Byrnes & Robert Bloink, Think Advisor, April 16, 2019
  13. Focus on 401(k)s: The NUA Tax Minimization Strategy, William Byrnes & Robert Bloink, Think Advisor, April 12, 2019
  14. Debate over whether to make 2017 tax reform legislation changes permanent. William Byrnes & Robert Bloink, Tax Facts Intelligence, April 2019
  15. The 10 Key Facts to Understanding Annuities, William Byrnes & Robert Bloink, Think Advisor, March 27, 2019
  16. A debate about Sanders’ estate tax plan, William Byrnes & Robert Bloink, Think Advisor, March 18, 2019
  17. Top 10 Tax Facts for 529 Savings Plans in 2019, William Byrnes & Robert Bloink, Think Advisor, March 18, 2019
  18. New IRS Regs Nix Anticipated Pass-Through Deduction Workarounds, William Byrnes & Robert Bloink, Tax Facts Intelligence, March 2019
  19. IRS Relief for Tax Underpayment: Bloink & Byrnes Go Thumb to Thumb, William Byrnes & Robert Bloink, Think Advisor, March 14, 2019
  20. A Debate over North Carolina Department of Revenue v. Kimberly Rice Kaestner, William Byrnes & Robert Bloink, Tax Facts Intelligence, March 2019
  21. Top 10 Estate Planning Tax Facts for 2019, William Byrnes & Robert Bloink, Think Advisor, March 11, 2019
  22. A debate over the New Green Deal, William Byrnes & Robert Bloink, Tax Facts Intelligence, February 2019
  23. Top 10 Tax Facts for Individual Clients in 2019 You Need to Know, William Byrnes & Robert Bloink, Think Advisor, March 05, 2019
  24. Blue State Tax Hikes Lurking in Trump’s Tax Cuts, William Byrnes & Robert Bloink, Think Advisor, February 26, 2019
  25. IRS’ New 199A Real Estate Safe Harbor: Bloink & Byrnes Go Thumb to Thumb, William Byrnes & Robert Bloink, Think Advisor, February 13, 2019
  26. ING Trusts: The Hot Trend in HNW Estate Planning, William Byrnes & Robert Bloink, Think Advisor, February 13, 2019
  27. Unpacking IRS’ 199A Regs: Final vs. Proposed Rules, William Byrnes & Robert Bloink, Think Advisor, Feb. 7, 2019.
  28. Postcard Premiere of IRS Form 1040: Bloink & Byrnes Go Thumb to Thumb, William Byrnes & Robert Bloink, Think Advisor, Jan 29, 2019.
  29. Look Before You Leap: The New Expanded HRAs, William Byrnes & Robert Bloink, Think Advisor, Jan. 25 7, 2019.
  30. Repeal SALT Cap, Raise Corporate Tax: Bloink & Byrnes Go Thumb to Thumb, William Byrnes & Robert Bloink, Think Advisor, Jan. 18, 2019.
  31. New Rules, New Tips for 529 Funding, William Byrnes & Robert Bloink, Think Advisor, Jan. 17, 2019.
  32. Tax Deferral on Stock Options and RSUs: Bloink & Byrnes Go Thumb to Thumb, William Byrnes & Robert Bloink, Think Advisor, Jan. 15, 2019.
  33. Inherited IRAs and the Double Tax Trap, William Byrnes & Robert Bloink, Think Advisor, Jan. 14, 2019.
  34. Tax Changes to Estate Plans Still Need to Be Scrutinized, William Byrnes & Robert Bloink, Think Advisor, Jan. 3, 2019.
  35. Tax Reform Shakes Up Routine EOY Retirement Planning December 5, 2018, William Byrnes & Robert Bloink, Think Advisor
  36. Should Annuity Products Get a Fiduciary Safe Harbor? Bloink & Byrnes Go Thumb to Thumb December 05, 2018, William Byrnes & Robert Bloink, Think Advisor
  37. Should Tax Hikes Need Supermajority Vote? Bloink & Byrnes Go Thumb to Thumb December 03, 2018, William Byrnes & Robert Bloink, Think Advisor
  38. Tax Reform Altered Calculus of Year-End Charitable Deductions November 30, 2018, William Byrnes & Robert Bloink, Think Advisor
  39. Does DOL’s HRA Proposal Go Far Enough? Bloink & Byrnes Go Thumb to Thumb November 21, 2018, William Byrnes & Robert Bloink, Think Advisor
  40. Year-End Tax Action: Boost Retirement Savings to Maximize 199A Deduction November 21, 2018, William Byrnes & Robert Bloink, Think Advisor
  41. Year-End Tax Checkup: Maximizing Post-Reform Medical Deductions November 18, 2018, William Byrnes & Robert Bloink, Think Advisor
  42. Should 2017 Tax Changes Be Permanent? Bloink & Byrnes Go Thumb to Thumb November 15, 2018, William Byrnes & Robert Bloink, Think Advisor
  43. Is the Proposed Child Tax Credit Even Needed? Bloink & Byrnes Go Thumb to Thumb, November 07, 2018, William Byrnes & Robert Bloink, Think Advisor
  44. Tax Reform Hits 1031 Exchanges With Hidden Penalty, William Byrnes & Robert Bloink, The Palm Beach Daily Business Review (November 30, 2018); Broward Daily Business Review (Nov 30, 2018) and Miami Daily Business Review (Nov 30, 2018).
  45. How Much Do Families Leave Behind by Not Using 529 Plans? November 02, 2018, William Byrnes & Robert Bloink, Think Advisor
  46. Is Inflation Indexing of Capital Gains Good? Bloink & Byrnes Go Thumb to Thumb November 01, 2018, William Byrnes & Robert Bloink, Think Advisor
  47. Tips and Tricks for Supersizing HSA Contributions October 26, 2018, William Byrnes & Robert Bloink, Think Advisor
  48. Are New USA Plans a Boon to Savers? Bloink & Byrnes Go Thumb to Thumb October 23, 2018, William Byrnes & Robert Bloink, Think Advisor
  49. Was It Right to Kill the DOL Fiduciary Rule? Bloink & Byrnes Go Thumb to Thumb October 17, 2018, William Byrnes & Robert Bloink, Think Advisor
  50. Is DOL Rule on Health Plans Bad? Bloink & Byrnes Go Thumb to Thumb October 11, 2018, William Byrnes & Robert Bloink, Think Advisor
  51. The Big Hole in Estate Plans: Digital Assets October 04, 2018, William Byrnes & Robert Bloink, Think Advisor
  52. Bloink & Byrnes Go Thumb to Thumb: Trump’s RMD Rule Change October 03, 2018, William Byrnes & Robert Bloink, Think Advisor
  53. The Math of Medicare Enrollment Delay Option for Working Clients September 26, 2018, William Byrnes & Robert Bloink, Think Advisor
  54. Looking to Recruit Millennials? Student Loan Repayment May Be a New Hook September 20, 2018, William Byrnes & Robert Bloink, Think Advisor
  55. Trump Order on MEPs, RMDs Expands Retirement Options September 17, 2018, William Byrnes & Robert Bloink, Think Advisor
  56. IRS Nixes Anticipated Pass-Through Tax Deduction Workarounds August 22, 2018, William Byrnes & Robert Bloink, Think Advisor
  57. Clock Is Ticking on SLAT Estate Tax Exemption August 01, 2018, William Byrnes & Robert Bloink, Think Advisor
  58. As Interest Rates Change, So Must Trust Strategies June 27, 2018, William Byrnes & Robert Bloink, Think Advisor
  59. Transforming New Child Tax Credit Into Tax-Preferred Education Savings June 20, 2018, William Byrnes & Robert Bloink, Think Advisor
  60. Tax Reform Offers Relief for Taxable 401(k) Loans May 25, 2018, William Byrnes & Robert Bloink, Think Advisor
  61. TCJA and BBA Ease Retirement Plan Distribution Rules, Lexis Tax Advisor, June 20, 2018. William Byrnes & Robert Bloink.
  62. Business Interest Expense Deduction Limitations: Navigating TCJA, Lexis Tax Advisor, May 2, 2018. William Byrnes & Robert Bloink.
  63. Charitable Giving: The New Normal Under the TCJA, Lexis Tax Advisor, June 20, 2018. William Byrnes & Robert Bloink.
  64. TCJA Creates New Penalty Taxes for Tax-Exempt Entities, Lexis Tax Advisor, May 2, 2018. William Byrnes & Robert Bloink.
  65. TCJA Adds Twist to Roth IRA Planning, May 25, 2018, Lexis Tax Advisor, William Byrnes & Robert Bloink.
  66. TCJA Flip-Flops Alimony Tax Treatment, May 9, 2018, Lexis Tax Advisor, William Byrnes & Robert Bloink.
  67. TCJA Offers Tax Deferral Option for Private Companies, May 27, 2018, Lexis Tax Advisor, William Byrnes & Robert Bloink.
  68. Trust Planning to Mitigate the Impact of the State and Local Tax Deduction Cap, June 20, 2018, Lexis Tax Advisor, William Byrnes & Robert Bloink
  69. New Kiddie Tax Rules Thwart Stretch IRA Plans, May 23, 2018, Lexis Tax Advisor, William Byrnes & Robert Bloink
  70. Sidestepping Misconceptions of Inherited 401(k)s, William H Byrnes and Robert S Bloink, Think Advisor, May 03, 2018
  71. Tax Law Surprise: A SEP IRA Upgrade for Service Pass-Throughs, William H Byrnes and Robert S Bloink, Think Advisor, April 24, 2018
  72. Investing in 529, ABLE Plans? Better Check Tax Law Changes, William H Byrnes and Robert S Bloink, Think Advisor, April 17, 2018
  73. The Backdoor Roth IRA: Investing Rules of the Backroads, William H Byrnes and Robert S Bloink, Think Advisor, April 16, 2018
  74. Pass-Through Tax Planning to Boost New QBI Deduction Value, William H Byrnes and Robert S Bloink, Think Advisor, April 09, 2018
  75. How Tax Law Impacts 5 Types of Advisors, William H Byrnes and Robert S Bloink, Think Advisor, March 29, 2018
  76. Tax Reform Didn’t Kill All Roth Recharacterizations, William H Byrnes and Robert S Bloink, Think Advisor, March 20, 2018
  77. Hurry: Tax Law Cracks Window for Roth IRA Rate Gains, William H Byrnes and Robert S Bloink, Think Advisor, March 13, 2018
  78. ETFs: An Advanced FAQ, William H Byrnes and Robert S Bloink, Think Advisor, February 22, 2018
  79. 7 New Small-Business Tax Rules You Haven’t Heard Of, William H Byrnes and Robert S Bloink, Think Advisor, February 16, 2018
  80. 5 Key Tax Issues for Families in New Tax Law, William H Byrnes and Robert S Bloink, Think Advisor, February 16, 2018
  81. 7 Questions About Itemized Deductions Under New Tax Act, William H Byrnes and Robert S Bloink, Think Advisor, February 13, 2018l
  82. Small-Business Retirement Rules Shift Under New Tax Law, William Byrnes and Robert Bloink, Think Advisor, January 16, 2018
  83. The HSA Priority: Rethinking Tax-Preferred Account Funding Strategies, William Byrnes and Robert Bloink, Think Advisor, January 22, 2018
  84. How Is a S Corporation, or Pass-Through Entity, Taxed?, William Byrnes and Robert Bloink, Think Advisor, January 31, 2018
  85. Level Fee Trend Survives Fiduciary Rule Delays, William Byrnes and Robert Bloink, December 4, 2017, ThinkAdvisor
  86. Your Kids Could Pay the Price for Poor LTC Planning, WILLIAM H. BYRNES, ROBERT BLOINK, December 11, 2017, ThinkAdvisor
  87. Show me the Money. Where Are All the FATCA Fat Cats? P 36-37, IFC Economic Report, Winter 2017-2018. http://www.ifcreview.com/restricted.aspx?articleId=12315
  88. When the IRS Wants Your Life Insurance Policy, WILLIAM H. BYRNES, ROBERT BLOINK|  November 29, 2017, ThinkAdvisor
  89. Reducing RMDs’ Tax Impact by Using NUA Tax Break, WILLIAM H. BYRNES, ROBERT BLOINK|  November 27, 2017, ThinkAdvisor
  90. Creating a Special Needs Plan for Social Security, ABLE Accounts, ROBERT BLOINK, WILLIAM H. BYRNES  |  November 16, 2017, ThinkAdvisor
  91. 4 Common Questions About End-of-Year Charitable Giving Strategies, WILLIAM H. BYRNES, ROBERT BLOINK|  November 13, 2017 ThinkAdvisor.
  92. GOP Tax Reform Bill Unveiled: A First Look, WILLIAM H. BYRNES, ROBERT BLOINK,November 2, 2017, ThinkAdvisor
  93. GOP Tax Plan Increases Need for Estate Planning Flexibility, WILLIAM H. BYRNES, ROBERT BLOINK, November 1, 2017
  94. William Byrnes, ‘Excise Tax on Related Party Transactions: Give With One Hand But Take With The Other. Do the International Tax Reform Provisions Align With Tax Treaties?’, Kluwer International Tax Blog, November 10 2017, http://kluwertaxblog.com/2017/11/10/part-1-excise-tax-related-party-transactions-give-one-hand-take-international-tax-reform-provisions-align-rule-common-honesty/
  1. Working Past 70½? Skip the 401(k) RMD Without Penalty, William H. Byrnes, Robert Bloink, October 24, 2017 ThinkAdvisor
  2. Broad strokes of tax bill released in GOP framework, William H. Byrnes, Robert Bloink, October 2, 2017 BenefitsPro
  3. GOP Tax Reform Rattling Stock Option Strategies, William H. Byrnes, Robert Bloink, October 20, 2017 ThinkAdvisor
  4. Tax plan framework could change small business retirement options, William H. Byrnes, Robert Bloink, October 10, 2017 BenefitsPro
  5. GOP tax plan provokes need for estate planning flexibility, William H. Byrnes, Robert Bloink, October 18, 2017 BenefitsPro
  6. New HUD Reverse Mortgage Rules Change the Game for Borrowers, William H. Byrnes, Robert Bloink, October 16, 2017 ThinkAdvisor
  7. Fee-Based Annuities and the Fiduciary Rule: One Size Doesn’t Fit All, William H. Byrnes, Robert Bloink, October 16, 2017 ThinkAdvisor
  8. LTCI’s Death March Sparks Rise in Hybrid Products, William H. Byrnes, Robert Bloink, October 10, 2017 ThinkAdvisor
  9. Tax Reform Framework Changes the Math on Small Business Retirement, William Byrnes and Robert Bloink, October 6, 2017 Law.com
  10. Broad strokes of tax bill released in GOP framework, William Byrnes and Robert Bloink, October 1, 2017 BenefitsPro, ALM
  11. 2017 U.S. Transfer Pricing and Intra Group Pricing Update (Kluwer International Tax Blog)
  12. Tax Reform Framework Changes the Math on Small Business Retirement http://www.law.com/sites/almstaff/2017/10/06/tax-reform-framework-changes-the-math-on-small-business-retirement/ Oct 6, 2017 Law.com
  1. After-Tax 401(k) Contributions: How Do They Stack Up? By WILLIAM H. BYRNES, ROBERT BLOINK, September 12, 2017
  2. The Life Insurance Health Care Savings Bank ROBERT BLOINK, WILLIAM H. BYRNESSeptember 12, 2017
  3. Tax-Smart Strategies to Maximize Hurricane Donation Dollars ROBERT BLOINK, WILLIAM H. BYRNES, September 22, 2017
  4. Broad Strokes of Tax Reform Released in GOP Framework ROBERT BLOINK, WILLIAM H. BYRNES, September 29, 2017
  5. Managing Medicare: Tips and Tricks to Minimize Costs, ROBERT BLOINK, WILLIAM H. BYRNES|  August 1, 2017, ThinkAdvisor, ALM.
  6. IRA Rollover Traps Lurk Under DOL Fiduciary Rule, WILLIAM H. BYRNES, ROBERT BLOINK|  August 8, 2017, ThinkAdvisor, ALM.
  7. 529 College Plans and Taxes: The Basics and Then Some, WILLIAM H. BYRNES, ROBERT BLOINK|  August 10, 2017, ThinkAdvisor, ALM.
  8. Social Security Working Retirement Tax: Which Spouse’s Earnings Count?, ROBERT BLOINK, WILLIAM H. BYRNES|  August 15, 2017, ThinkAdvisor, ALM. Republished Aug 30, 2017 in BenefitsPro, ALM.
  9. When Should Small Businesses Convert SEPs to 401(k)s?, ROBERT BLOINK, WILLIAM H. BYRNES|  August 17, 2017, ThinkAdvisor, ALM.
  10. Fiduciary Rule Is Squashing Annuity Surrender Charges, WILLIAM H. BYRNES, ROBERT BLOINK|  August 24, 2017, ThinkAdvisor, ALM.
  11. What’s required for employer-sponsored tuition assistance programs, William Byrnes & Robert Bloink AUGUST 14, 2017, BenefitsPro, ALM
  12. Social Security Survivor Benefits: Don’t Just Survive, Maximize, Robert Bloink, William H. Byrnes, July 24, 2017.
  13. Trending QDIAs Unlock Retirement Income, ROBERT BLOINK, WILLIAM H. BYRNES, July 18, 2017.
  14. Tax Residency in a FATCA and CRS World, LexisNexis Legal Newsroom, July 19, 2017.
  15. 81-100 Trust Option Provides Valuable Small Business Retirement Solution by Robert Bloink, Esq. and William H. Byrnes, Esq., Advisor’s Journal (ALM), July 12, 2017
  16. Disclose Your Annuity Commission to the Client? Fiduciary Rule Reasonable Compensation Compliance, by Robert Bloink, Esq. and William H. Byrnes, Esq., Advisors Journal (ALM), July 5, 2017
  17. Fiduciary Rule Readiness Check: June 9 Effective Date William Byrnes & Robert Bloink|  June 8, 2017
  18. Should You Jump on the Buffer Annuity Bandwagon? William Byrnes & Robert Bloink, June 21, 2017
  19. The Build-A-Pension Trend William Byrnes & Robert Bloink, June 21, 2017
  20. In Fiduciary Rule, How Do You Define ‘Reasonable’ Compensation? William Byrnes & Robert Bloink | June 29, 2017
  21. “So that no one can buy or sell who does not have the [FATCA] mark …” Rev 13:17 William Byrnes(Texas A&M University Law) (June 26, 2017) Kluwer Tax Blog
  22. Tax Residency in a FATCA and CRS World, Emerging Issues, William Byrnes & Robert Munro, Matthew Bender (June 28, 2017) https://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2017/07/19/fatca-fbar-voluntary-disclosure.aspx?Redirected=true
  23. When Life Insurance Isn’t a Lifetime Investment, Think Advisor, William Byrnes and Robert Bloink, May 31, 2017
  24. Beware the Working Retirement Tax Penalty ThinkAdvisor, William Byrnes and Robert Bloink, May 18, 2017
  25. On Medicaid-Compliant Annuities, How to Stay Within the Lines ThinkAdvisor, William Byrnes and Robert Bloink, May 17, 2017
  26. Don’t Settle for Less: Key Steps to Maximize HSA Growth Potential ThinkAdvisor, William Byrnes and Robert Bloink, May 2, 2017
  27. Income Riders Offer Post-Fiduciary Rule Save for Annuities ThinkAdvisor, William Byrnes and Robert Bloink, May 2, 2017
  28. Are IOVAs the Future of Variable Annuities?, ThinkAdvisor, William Byrnes & Robert Bloink, April 24, 2017
  29. Is FATCA ‘Much Ado About Nothing’? Is FATCA’s Tax Revenue Going to Offset Its IRS and Industry Costs?, Kluwer International Tax Blog (April 18, 2017).
  30. For Estate Planning, Don’t Overlook Late Portability Elections ThinkAdvisor, William Byrnes & Robert Bloink, April 11, 2017
  31. Despite DOL Fiduciary Suspension, Merrill, Morgan Stanley Roll Out Products, ThinkAdvisor, William Byrnes & Robert Bloink, April 3, 2017
  32. Clients Regret Their Irrevocable Trusts? Try the ‘Decanting’ Solution, Think Advisor, William Byrnes & Robert Bloink (March 27, 2017) http://www.thinkadvisor.com/2017/03/27/clients-regret-their-irrevocable-trusts-try-the-de
  33. The Surprise Tax Hit for Post-Medicare HSA Contributions, Think Advisor, William Byrnes & Robert Bloink (March 20, 2017) http://www.thinkadvisor.com/2017/03/20/the-surprise-tax-hit-for-post-medicare-hsa-contrib
  34. Estate Planning: The Family Limited Partnership Strategy, Think Advisor, William Byrnes & Robert Bloink (March 14, 2017) http://www.thinkadvisor.com/2017/03/14/estate-planning-the-family-limited-partnership-str
  35. Mixing Medicare and IRAs to Build Client Tax Savings, Think Advisor, William Byrnes & Robert Bloink (March 6, 2017) http://www.thinkadvisor.com/2017/03/06/mixing-medicare-and-iras-to-build-client-tax-savin
  36. Is Amazon the Death Knell of the Income Method and Inclusion of Employee Stock Compensation for Cost Sharing Agreement Valuation? Kluwer Tax Blog (March 24, 2017)
  37. The Better Way.  Is U.S. Tax Reform Good or Bad for the Oil & Gas Industry? Kluwer Tax Blog (March 16, 2017)
  38. The Almost ESOP Small-Business Succession Strategy (ThinkAdvisor) Robert Bloink, William H. Byrnes,  February 27, 2017
  39. Buffer Annuities: The Good, the Bad, the Ugly (ThinkAdvisor) WILLIAM H. BYRNES, ROBERT BLOINK, February 23, 2017
  40. Single Premium Deferred Annuities: One Size Does Not Fit All (ThinkAdvisor) ROBERT BLOINK, WILLIAM H. BYRNES, February 17, 2017
  41. Indexed Annuities Exemption Would Ease DOL Fiduciary Burden (ThinkAdvisor) WILLIAM H. BYRNES, ROBERT BLOINK, February 7, 2017
  42. 4 Tax-Planning Tips For A Fiscally Healthy 2017 (LifeHealthPro) By William H. Byrnes, Robert Bloink,  January 4, 2017
  43. Single Premium Whole Life Gives Estate Planning an Edge, Investment Advisor Magazine,  January 4, 2017 http://www.investmentadvisordigital.com/investmentadvisor/january_2017?pg=55#pg55
  44. Trump Tax Reform May Prompt Changes in Clients’ 401(k) Strategies (ThinkAdvisor) By William H. Byrnes, Robert Bloink, January 15, 2017
  45. State crackdown on annuities sharpens suitability issues for advisors (LifeHealthPro), William H. Byrnes, Robert Bloink,  January 19, 2017
  46. The Roth annuity: a bright star in annuity investing (LifeHealthPro), William H. Byrnes, Robert Bloink, January 20, 2017
  47. Fixed Indexed Annuities to Dominate 2017 Annuity Marketplace (ThinkAdvisor) William H. Byrnes, Robert Bloink,  January 24, 2017
  48. Business succession planning and the buy-sell agreement (LifeHealthPro), William H. Byrnes, Robert Bloink, January 30, 2017
  49. How to Minimize Pricey Medicare Surcharges (Think Advisor), ROBERT BLOINK, WILLIAM H. BYRNES,  January 30, 2017
  50. Single Premium Whole Life Gives Estate Planning an Edge, William H. Byrnes, Robert Bloink, December 5, 2016
  51. The End of Long-Term Care Insurance as We Know It?, William H. Byrnes, Robert Bloink,  December 13, 2016
  52. The Roth Annuity: A Bright Star in Annuity Investing, William H. Byrnes, Robert Bloink, December 19, 2016
  53. Small Business Gets Year-End Relief for Health Reimbursements, William H. Byrnes, Robert Bloink, December 27, 2016
  54. New Social Security Rules: How to Maximize Benefits, WILLIAM H. BYRNES, ROBERT BLOINK, November 29, 2016
  55. New Regs Encourage Split Annuity Pension Option, ROBERT BLOINK, WILLIAM H. BYRNES,  November 22, 2016
  56. For Late IRA Rollovers, IRS Offers a Get-Out-of-Jail-Free Card, WILLIAM H. BYRNES, ROBERT BLOINK, November 14, 2016
  57. Small Business Self-Funded Health Insurance Surges, ROBERT BLOINK, WILLIAM H. BYRNES,  November 7, 2016
  58. Cash Balance Plans Supersize Small Business Retirement Savings, WILLIAM H. BYRNES, ROBERT BLOINK, November 1, 2016
  59. My Starbucks’ State Aid Transfer Pricing Analysis: Part II Kluwer Tax Law Blog, October 31, 2016.
  60. New CDD Rules Mandate Businesses Uncover “Ultimate” Owners The Techno Lawyer Oct 27, 2016.
  61. Dodging a Pro-Rata Tax Debacle on IRA Transactions (ThinkAdvisor), WILLIAM H. BYRNES, ROBERT BLOINK, October 25, 2016
  62. If At First You Can’t Regulate, Try, Try And Try Again, Law360, New York, October 18, 2016.
  63. DOL Fiduciary: Outsourcing Offers Small Firms a Lifeboat (ThinkAdvisor), WILLIAM H. BYRNES, ROBERT BLOINK, October 17, 2016
  64. New IRS QTIP Rules Increase Estate Tax Portability Benefits (ThinkAdvisor), WILLIAM H. BYRNES, ROBERT BLOINK, October 11, 2016
  65. Annuities in 401(k) plans could benefit from GAO report (LifeHealthPro), WILLIAM H. BYRNES, ROBERT BLOINK,  October 5, 2016
  66. Global Positioning of IP: State Research and Development Credits, William H. Byrnes and Marvin Petry, September 29, 2016
  67. Community Property: When Federal-State IRA Rules Collide, ROBERT BLOINK, WILLIAM H. BYRNES, September 27, 2016
  68. Self-Directed IRAs: Avoiding DOL Fiduciary Rule Liability, WILLIAM H. BYRNES, ROBERT BLOINK, September 20, 2016
  69. GRAT Valuation Discounts Disappearing Soon, ROBERT BLOINK, WILLIAM H. BYRNES, September 14, 2016
  70. Small Business Group Health Insurance: The Sequel, WILLIAM H. BYRNES, ROBERT BLOINK, September 13, 2016
  71. The No-Taxes Retirement Plan Distribution Strategy,,Think Advisor, William H. Byrnes and Robert Bloink, August 29, 2016.
  72. Money Savings Strategies That Are Often Overlooked, American Lawyer (Aug 29, 2016), William Byrnes and Robert Bloink.
  73. Finding the Best Options for Lump Sum Pension Buyouts,,Think Advisor, William H. Byrnes and Robert Bloink, August 22, 2016
  74. White, Grey and Black Hat Tax Administrations – A Proposal for a U.S. Carrot & Stick Approach Part, Kluwer International Tax Blog, August 17, 2016.
  75. Cutting Small-Business Health Coverage Risks With HMRAs,,Think Advisor, William H. Byrnes and Robert Bloink, August 16, 2016
  76. Annuities as an RMD answer: navigating potential pitfalls, Life Health Pro, William H. Byrnes and Robert Bloink, August 12, 2016
  77. The Post-70 ½ Retirement Plan Contribution Rules, Think Advisor, William H. Byrnes and Robert Bloink, August 8, 2016
  78. The Overlap of AML Compliance with Tax Compliance: Tax Self Certification, LexTalk, August 2, 2016.
  79. FinCEN finalizes its Customer Due Diligence Rules, LexTalk, August 2, 2016.
  80. Broker-Dealers Embrace DOL’s Best Interest Contract Exemption, Think Advisor, William H. Byrnes and Robert Bloink, August 1, 2016
  81. Annuities as an RMD Answer: Navigating Potential Pitfalls, Think Advisor, William H. Byrnes and Robert Bloink, July 26, 2016
  82. ABLE Accounts Yield Tax-Preferred Special Needs Savings, Think Advisor, William H. Byrnes and Robert Bloink, July 18, 2016
  83. Application of TNMM to Starbucks Roasting Operation: Seeking Comparables Through Understanding the Market, Kluwer Tax Law Blog, William Byrnes, July 13, 2016
  84. Net Unrealized Appreciation Could Yield a Pleasant Tax Surprise, Think Advisor, William H. Byrnes and Robert Bloink, July 11, 2016
  85. After the DOL Fiduciary Rule, Enter the Fee-Based Variable Annuity, Think Advisor, William H. Byrnes and Robert Bloink, July 4, 2016
  86. Who’s Tracking IRA Basis? Enter the Advisor, Think Advisor, William Byrnes & Robert Bloink, June 27, 2016
  87. Excess 529 Plan Funds: Putting Them to (Tax-Preferred) Work, Think Advisor, William Byrnes & Robert Bloink, June 23, 2016
  88. HSAs, Medicare and Social Security: Avoiding Tax Penalties, Think Advisor, William Byrnes & Robert Bloink, June 21, 2016
  89. The Next Big Thing? Annuitant-Driven Annuities, Think Advisor, William Byrnes & Robert Bloink, June 14, 2016
  90. Analysis of the New 2016 W-8BEN-E and Accompanying Instructions, Kluwer Tax Law Blog, William Byrnes, June 13, 2016
  91. New Estate Planning Strategies for a Post-Portability World, Think Advisor, William Byrnes & Robert Bloink, June 7, 2016
  92. How to sell fixed indexed annuities under DOL fiduciary rule, Think Advisor, William Byrnes & Robert Bloink, June 2, 2016
  93. Texas Hold’em Poker: France Bet Google & McDonalds. Will U.S. Treasury Double Down? William Byrnes, Kluwer International Tax Blog, (May 30, 2016).
  94. Global Positioning of IP, William Byrnes & Marvin Petry, Lexis Legal Newsroom, April 6, 2016.
  95. The Brave New World of AML and Tax Compliance Overlap for Tax Status Certification for FATCA, CRS and the EU. Why are so many compliance officers getting it wrong? William Byrnes, Kluwer Tax Law Blog, (May 9, 2016): http://kluwertaxblog.com/2016/05/09/brave-new-world-aml-tax-compliance-overlap-tax-status-certification-fatca-crs-eu-many-compliance-officers-getting-wrong/
  96. Mitigating Postretirement Health Expense Risk, William Byrnes & Robert Bloink, May 24, 2016 http://www.thinkadvisor.com/2016/05/24/mitigating-postretirement-health-expense-risk?slreturn=1464834855
  97. How to Sell Fixed Indexed Annuities Under DOL Fiduciary Rule, William Byrnes & Robert Bloink, May 23, 2016, http://www.thinkadvisor.com/2016/05/23/how-to-sell-fixed-indexed-annuities-under-dol-fidu
  98. Can fixed annuities and rising interest rates coexist? William Byrnes & Robert Bloink, May 16, 2016 http://www.lifehealthpro.com/2016/05/16/can-fixed-annuities-and-rising-interest-rates-coex?slreturn=1464835102
  99. When Clients Divorce: Avoiding the Retirement Income Trap, William Byrnes & Robert Bloink, May 16, 2016 http://www.thinkadvisor.com/2016/05/16/when-clients-divorce-avoiding-the-retirement-incom
  100. Medicare Deferrers Can Reap Big Benefits, William Byrnes & Robert Bloink, May 9, 2016 http://www.thinkadvisor.com/2016/05/09/medicare-deferrers-can-reap-big-benefits
  101. DOL Fiduciary Rule Highlights HSA Retirement Income Value, William Byrnes & Robert Bloink, May 2, 2016 http://www.thinkadvisor.com/2016/05/02/dol-fiduciary-rule-highlights-hsa-retirement-incom
  102. S. APA Transfer Pricing and LB&I ReStructure / Audit Process Update William Byrnes, Kluwer Tax Law Blog, (April 11, 2016): http://kluwertaxblog.com/2016/04/11/u-s-apa-transfer-pricing-lbi-restructure-audit-process-update/
  103. Analysis of the New US Model Tax Treaty, William Byrnes, Kluwer Tax Law Blog, (February 25, 2016): http://www.kluwertaxlawblog.com/blog/2016/02/25/analysis-of-the-new-us-model-tax-treaty/
  104. Optimizing Results With Whole Life and Indexed Universal Life Insurance, William Byrnes & Robert Bloink, Think Advisor (February 19, 2016) http://www.thinkadvisor.com/2016/02/19/optimizing-results-with-whole-life-and-indexed-uni
  105. Combine ILITS With IRA Trusts To Maximize Inherited IRA Benefits, William Byrnes & Robert Bloink, Think Advisor (February 11, 2016) Http://Www.Thinkadvisor.Com/2016/02/11/Combine-Ilits-With-Ira-Trusts-To-Maximize-Inherite
  106. Deferred Income Annuities Can Double Payouts Later in Life, William Byrnes & Robert BloinkThink Advisor, (February 1, 2016) http://www.thinkadvisor.com/2016/02/01/deferred-income-annuities-can-double-payouts-later
  107. Will the US Impose Double US Tax Rates on EU Companies from Countries that Retroactively Impose State Aid Claw Backs?, William Byrnes, Kluwer Tax Law Blog (Jan. 26, 2016) http://www.kluwertaxlawblog.com/blog/2016/01/26/will-the-us-impose-double-us-tax-rates-on-eu-companies-from-countries-that-retroactively-impose-state-aid-claw-backs/
  108. Deferred income annuities can double payouts later in life, William Byrnes & Robert Bloink, LifeHealth Pro, (February 17, 2016) http://www.lifehealthpro.com/2016/02/17/deferred-income-annuities-can-double-payouts-later
  109. Due to LTCI’s cost and need, short-term care insurance takes off, William H. Byrnes & Robert Bloink, LifeHealthPro, (February 12, 2016) http://www.lifehealthpro.com/2016/02/12/due-to-ltcis-cost-and-need-short-term-care-insuran
  110. With File-and-Suspend Dead, Maximizing Social Security Benefits, William H. Byrnes & Robert Bloink, Think Advisor (January 22, 2016) http://www.thinkadvisor.com/2016/01/22/with-file-and-suspend-dead-maximizing-social-secur
  111. Why (and how) insurers are combining whole life with indexed universal life, William H. Byrnes & Robert Bloink, LifeHealthPRO (Jan. 11, 2016), http://www.lifehealthpro.com/2016/01/11/why-and-how-insurers-are-combining-whole-life-with?slreturn=1453078144.
  112. Life Carriers Offer Premium Cuts For Individual Wellness Policies, William Byrnes, INN Insider (Jan. 7, 2016), http://insurancenewsnet.com/oarticle/2016/01/07/life-carriers-offer-premium-cuts-for-individual-wellness-policies.html
  113. Life Insurance Carriers Offer Premium Cuts for Individual Wellness Policies, ThinkAdvisor (Jan. 6, 2016), http://www.thinkadvisor.com/2016/01/06/life-insurance-carriers-offer-premium-cuts-for-ind.
  114. The new variables in variable annuities, LifeHealthPRO (Dec. 31, 2015), http://www.lifehealthpro.com/2015/12/31/the-new-variables-in-variable-annuities.
  115. 14 Tax Changes in PATH Bill End Uncertainty for Many Planners, ThinkAdvisor (Dec. 29, 2015), http://www.thinkadvisor.com/2015/12/29/14-tax-changes-in-path-bill-end-uncertainty-for-ma.
  116. The New Variables in Variable Annuities, ThinkAdvisor (Dec. 22, 2015), http://www.thinkadvisor.com/2015/12/22/the-new-variables-in-variable-annuities.
  117. Post-PATH: The new tax breaks you need to know, LifeHealthPRO (Dec. 21, 2015), http://www.lifehealthpro.com/2015/12/21/post-path-the-new-tax-breaks-you-need-to-know.
  118. FATCA: Identifying US-related Swiss Bank Accounts, William Byrnes & Robert Munro, Lexis Emerging Issue 7377, December 18, 2015.
  119. Indexed Annuity Providers’ Latest Twist: Uncapped Index Crediting, ThinkAdvisor (Dec. 14, 2015), http://www.thinkadvisor.com/2015/12/14/indexed-annuity-providers-latest-twist-uncapped-in.
  120. 5 Tax-Savings Steps to Take Before Year-End, ThinkAdvisor (Dec. 10, 2015), http://www.thinkadvisor.com/2015/12/10/5-tax-savings-steps-to-take-before-year-end.
  121. These 5 tax facts will maximize year-end savings for your clients, LifeHealthPRO (Dec. 10, 2015), http://www.lifehealthpro.com/2015/12/10/these-5-tax-facts-will-maximize-year-end-savings-f.
  122. The Netherlands Appeals the Starbucks Decision, Kluwer Int’l Tax Blog (Dec. 9, 2015), http://www.kluwertaxlawblog.com/blog/2015/12/09/the-netherlands-appeals-the-starbucks-decision/.
  123. Maximizing Fixed Indexed Annuity Earnings With Interest Crediting, ThinkAdvisor (Dec. 7, 2015), http://www.thinkadvisor.com/2015/12/07/maximizing-fixed-indexed-annuity-earnings-with-int.
  124. Three Tax Whistleblowers Who Changed The Game, Tax Justice Network, December 4, 2015.
  125. Optional Death Benefits Broaden Investment-Only VAs’ Surge, ThinkAdvisor (Nov. 25, 2015), http://www.thinkadvisor.com/2015/11/25/optional-death-benefits-broaden-investment-only-va.
  126. The Costs and Benefits of LTC Hybrids, ThinkAdvisor (Nov. 23, 2015), http://www.thinkadvisor.com/2015/11/23/the-costs-and-benefits-of-ltc-hybrids.
  127. The inherited Roth rollover: How to avoid unpleasant surprises, LifeHealthPRO (Nov. 23, 2015), http://www.lifehealthpro.com/2015/11/23/the-inherited-roth-rollover-how-to-avoid-unpleasan.
  128. Why Do U.S. Corporate Inversions Continue Despite Treasury’s Efforts to Stop Them, Offshore Investment (November 2015) (William Byrnes & Kris Odegard)
  129. Final DOL rule could place indexed annuities under variable umbrella, LifeHealthPRO (Nov. 18, 2015), http://www.lifehealthpro.com/2015/11/18/final-dol-rule-could-place-indexed-annuities-under.
  130. FinCEN As Its Own Prosecutor, Judge And Executioner, Law360 (Nov. 18, 2015), https://www.law360.com/articles/727731/fincen-as-its-own-prosecutor-judge-and-executioner.
  131. Managing the variables in a variable annuity exchange, LifeHealthPRO (Nov. 06, 2015), http://www.lifehealthpro.com/2015/11/06/managing-the-variables-in-a-variable-annuity-excha.
  132. FinCEN As Its Own Prosecutor, Judge And Executioner, Law360 (Lexis November 18, 2015).
  133. What is Whistleblowing?, Tax Justice Network Focus (November issue 2015). http://www.taxjustice.net/wp-content/uploads/2015/11/x1.jpg.
  134. The Inherited Roth Rollover: How to Avoid Unpleasant Surprises, ThinkAdvisor (Oct. 28, 2015), http://www.thinkadvisor.com/2015/10/28/the-inherited-roth-rollover-how-to-avoid-unpleasan.
  135. Reverse Mortgages for Retired Clients: Does the Strategy Fit?, ThinkAdvisor (Oct. 23, 2015), http://www.thinkadvisor.com/2015/10/23/reverse-mortgages-for-retired-clients-does-the-str.
  136. QLACs Can Simplify the Retirement Income Planning Game, ThinkAdvisor (Oct. 20, 2015), http://www.thinkadvisor.com/2015/10/20/qlacs-can-simplify-the-retirement-income-planning.
  137. RMDs From Client IRAs: An Unconventional ESA Funding Tool, ThinkAdvisor (Oct. 12, 2015), http://www.thinkadvisor.com/2015/10/12/rmds-from-client-iras-an-unconventional-esa-fundin.
  138. Maximizing Retirement Benefits of Spousal IRAs for Non-Working Spouses, ThinkAdvisor (Oct. 2, 2015), http://www.thinkadvisor.com/2015/10/02/maximizing-retirement-benefits-of-spousal-iras-for.
  139. FATCA GIINs versus Legal Entity Identifiers (LEIs)?, Kluwer Int’l Tax Blog (Sept. 25, 2015), http://www.kluwertaxlawblog.com/blog/2015/09/25/fatca-giins-versus-legal-entity-identifiers-leis/.
  140. US Treasury Extends Several FATCA Deadlines, Kluwer Int’l Tax Blog (Sept. 23, 2015), http://www.kluwertaxlawblog.com/blog/2015/09/23/us-treasury-extends-several-fatca-deadlines/.
  141. Court Clears Path for Medicaid-Compliant Short-Term Annuities, ThinkAdvisor (Sept. 21, 2015), http://www.thinkadvisor.com/2015/09/21/court-clears-path-for-medicaid-compliant-short-ter.
  142. Roth IRA Conversions: Silver Lining to Market Downturns, ThinkAdvisor (Sept. 14, 2015), http://www.thinkadvisor.com/2015/09/14/roth-ira-conversions-silver-lining-to-market-downt.
  143. Dodging Steep Penalties in Retiree-Only HRA Design, ThinkAdvisor (Sept. 8, 2015), http://www.thinkadvisor.com/2015/09/08/dodging-steep-penalties-in-retiree-only-hra-design.
  144. Further Update on the United States Competent Authority (USCA) Program, Kluwer Int’l Tax Blog (Sept. 01, 2015), http://www.kluwertaxlawblog.com/blog/2015/09/01/further-update-on-the-united-states-competent-authority-usca-program/.
  145. Avoiding Pre-Retirement Rollover Traps: The Pro Rata Rule, ThinkAdvisor (Aug. 31, 2015), http://www.thinkadvisor.com/2015/08/31/avoiding-pre-retirement-rollover-traps-the-pro-rat.
  146. Has there been a prohibition on new GIIN joints?, Kluwer Int’l Tax Blog (Aug. 27, 2015), http://www.kluwertaxlawblog.com/blog/2015/08/27/has-there-been-a-prohibition-on-new-giin-joints/.
  147. IRS Issues New Competent Authority and Advance Pricing Agreement Procedures, Kluwer Int’l Tax Blog (Aug. 25, 2015), http://www.kluwertaxlawblog.com/blog/2015/08/25/irs-issues-new-competent-authority-and-advance-pricing-agreement-procedures/.
  148. How to Save a Spousal IRA Rollover, ThinkAdvisor (Aug. 24, 2015), http://www.thinkadvisor.com/2015/08/24/how-to-save-a-spousal-ira-rollover.
  149. Is FATCA Chasing a Leprechaun and His Pot of Gold?, Cayman Financial Rev. (July 2015), http://www.compasscayman.com/cfr/2015/08/19/Is-FATCA-chasing-a-leprechaun-and-his-pot-of-gold-/.
  150. IUL: A Nontraditional Way to Allocate Retirement Assets, ThinkAdvisor (Aug. 18, 2015), http://www.thinkadvisor.com/2015/08/18/iul-a-nontraditional-way-to-allocate-retirement-as.
  151. Minimizing Excess Roth IRA Contribution Penalties, ThinkAdvisor (Aug. 10, 2015), http://www.thinkadvisor.com/2015/08/10/minimizing-excess-roth-ira-contribution-penalties.
  152. Is the stand-alone HRA making a comeback?, LifeHealthPRO (Aug. 5, 2015), http://www.lifehealthpro.com/2015/08/05/is-the-stand-alone-hra-making-a-comeback.
  153. Is the Stand-Alone HRA Making a Comeback?, ThinkAdvisor (Aug. 4, 2015), http://www.thinkadvisor.com/2015/08/04/is-the-stand-alone-hra-making-a-comeback.
  154. UK Income From Its Offshore Disclosure Facilities, Kluwer Int’l Tax Blog (Aug. 03, 2015), http://www.kluwertaxlawblog.com/blog/2015/08/03/uk-income-from-its-offshore-disclosure-facilities/.
  155. Maximizing Health Savings: HSA or FSA?, ThinkAdvisor (July 27, 2015), http://www.thinkadvisor.com/2015/07/27/maximizing-health-savings-hsa-or-fsa.
  156. Byrnes & Perryman’s FATCA Update of July 2015, Kluwer Int’l Tax Blog (July 27, 2015), http://www.kluwertaxlawblog.com/blog/2015/07/27/byrnes-perrymans-fatca-update-of-july-2015/.
  157. Pros and Cons of the Longevity Annuity Contract, ThinkAdvisor (July 20, 2015), http://www.thinkadvisor.com/2015/07/20/pros-and-cons-of-the-longevity-annuity-contract.
  158. Final Regs Clear Path to Portability for Smaller Estates, ThinkAdvisor (July 13, 2015), http://www.thinkadvisor.com/2015/07/13/final-regs-clear-path-to-portability-for-smaller-e.
  159. The case for skipping the 401(k)-to-IRA rollover, LifeHealthPRO (July 7, 2015), http://www.lifehealthpro.com/2015/07/07/the-case-for-skipping-the-401k-to-ira-rollover.
  160. What the same-sex marriage ruling means for insurance agents, LifeHealthPRO (July 6, 2015), http://www.lifehealthpro.com/2015/07/06/what-the-same-sex-marriage-ruling-means-for-insura.
  161. Money Laundering and Horse Racing Emerging Issues 7333 (Lexis June 1, 2015)
  162. What the same-sex marriage ruling means for insurance, Benefitspro (July 7, 2015), http://www.benefitspro.com/2015/07/07/what-the-same-sex-marriage-ruling-means-for-insura.
  163. 4 tax facts for 403(b) plans, Benefitspro (Jun 19, 2014), http://www.benefitspro.com/2014/06/19/4-tax-facts-for-403b-plans.
  164. HSAs: An unconventional retirement planning tool, Benefitspro (Jun 11, 2014), http://www.benefitspro.com/2014/06/11/hsas-an-unconventional-retirement-planning-tool.
  165. SEC comments muddy fiduciary standard waters, Benefitspro (Jun 25, 2013), http://www.benefitspro.com/2013/06/25/sec-comments-muddy-fiduciary-standard-waters.
  166. PPACA raises the stakes for HSAs, Benefitspro (Jun. 11, 2013), http://www.benefitspro.com/2013/06/11/ppaca-raises-the-stakes-for-hsas.
  167. Income-based premiums triple Medicare costs under PPACA, Benefitspro (May 15, 2013), http://www.benefitspro.com/2013/05/15/income-based-premiums-triple-medicare-costs-under.
  168. The Case for Skipping the 401(k)-to-IRA Rollover, ThinkAdvisor (July 6, 2015), http://www.thinkadvisor.com/2015/07/06/the-case-for-skipping-the-401k-to-ira-rollover.
  169. College Savings Demystified: The Devil Is in the Details, ThinkAdvisor (June 29, 2015), http://www.thinkadvisor.com/2015/06/29/college-savings-demystified-the-devil-is-in-the-de.
  170. William Byrnes & Haydon Perryman Monthly FATCA GIIN Update, Kluwer Int’l Tax Blog (June 25, 2015), http://www.kluwertaxlawblog.com/blog/2015/06/25/william-byrnes-haydon-perryman-monthly-fatca-giin-update/.
  171. The 401(k) Loan: Friend or Foe for Clients?, ThinkAdvisor (June 15, 2015), http://www.thinkadvisor.com/2015/06/15/the-401k-loan-friend-or-foe-for-clients.
  172. The Retirement Spending Account: Annuity Alternative, ThinkAdvisor (June 8, 2015), http://www.thinkadvisor.com/2015/06/08/the-retirement-spending-account-annuity-alternativ.
  173. How to Dodge the New Medicare Surcharge Bullet, ThinkAdvisor (June 1, 2015), http://www.thinkadvisor.com/2015/06/01/how-to-dodge-the-new-medicare-surcharge-bullet.
  174. Annuities, insurance, investments: A triple crown retirement income strategy, LifeHealthPRO (May 27, 2015), http://www.lifehealthpro.com/2015/05/27/annuities-insurance-investments-a-triple-crown-ret.
  175. Annuities, Insurance, Investments: A Triple Crown Retirement Income Strategy, ThinkAdvisor (May 26, 2015), http://www.thinkadvisor.com/2015/05/26/annuities-insurance-investments-a-triple-crown-ret.
  176. Exemptions Provide Key to Unlocking DOL Fiduciary Rules, ThinkAdvisor (May 18, 2015), http://www.thinkadvisor.com/2015/05/18/exemptions-provide-key-to-unlocking-dol-fiduciary.
  177. Combination Annuity-LTC Sales Soar, ThinkAdvisor (May 12, 2015), http://www.thinkadvisor.com/2015/05/12/combination-annuity-ltc-sales-soar.
  178. FATCA GIINs for May 2015, Kluwer Int’l Tax Blog (May 11, 2015), http://www.kluwertaxlawblog.com/blog/2015/05/11/fatca-giin-update-may-2015/.
  179. Using fixed indexed annuities for retirement income, LifeHealthPRO (May 8, 2015), http://www.lifehealthpro.com/2015/05/08/using-fixed-indexed-annuities-for-retirement-incom.
  180. Using Fixed Indexed Annuities for Retirement Income, ThinkAdvisor (May 5, 2015), http://www.thinkadvisor.com/2015/05/05/using-fixed-indexed-annuities-for-retirement-incom.
  181. Piercing the Corporate Veil: An Often Overlooked Asset Protection Issue, Offshore Investment (May 2015) (William Byrnes & Sofie Malysheva)
  182. Here’s how to maximize the value of IRAs, LifeHealthPRO (April 28, 2015), http://www.lifehealthpro.com/2015/04/28/heres-how-to-maximize-the-value-of-iras.
  183. To Maximize the Value of IRAs, Take Action When Client Is 69, ThinkAdvisor (April 27, 2015), http://www.thinkadvisor.com/2015/04/27/to-maximize-the-value-of-iras-take-action-when-cli.
  184. The Cadillac of Taxes: Not Just for Luxury Health Savings Vehicles, ThinkAdvisor (April 21, 2015), http://www.thinkadvisor.com/2015/04/21/the-cadillac-of-taxes-not-just-for-luxury-health-s.
  185. Avoid an income-based chain reaction to reduced Social Security benefits, LifeHealthPRO (April 14, 2015), http://www.lifehealthpro.com/2015/04/14/avoid-an-income-based-chain-reaction-to-reduced-so.
  186. Avoid an Income-Based Chain Reaction to Reduced Social Security Benefits, ThinkAdvisor (April 13, 2015), http://www.thinkadvisor.com/2015/04/13/avoid-an-income-based-chain-reaction-to-reduced-so.
  187. When Stock Appreciates: Rethinking Clients’ GRAT Asset Allocations, ThinkAdvisor (April 8, 2015), http://www.thinkadvisor.com/2015/04/08/when-stock-appreciates-rethinking-clients-grat-ass.
  188. These are the 10 least tax-friendly states for retirees, LifeHealthPRO (April 8, 2015), http://www.lifehealthpro.com/2015/04/08/these-are-the-10-least-tax-friendly-states-for-ret.
  189. Rethinking clients’ GRAT asset allocations, LifeHealthPRO (April 8, 2015), http://www.lifehealthpro.com/2015/04/08/rethinking-clients-grat-asset-allocations.
  190. High-Deductible Health Plans Can Unlock HSA Strategy for Older Clients, ThinkAdvisor (April 6, 2015), http://www.thinkadvisor.com/2015/04/06/high-deductible-health-plans-can-unlock-hsa-strate.
  191. Piercing the Corporate Veil: An Often Overlooked Asset Protection Issue, Offshore Investment (April 2015), http://www.offshoreinvestment.com/pages/index.asp?title=April_2015&catID=12761.
  192. Removing the Roth IRA Contribution Limit With 401(k) Dollars, ThinkAdvisor (March 23, 2015), http://www.thinkadvisor.com/2015/03/23/removing-the-roth-ira-contribution-limit-with-401k.
  193. For Small Businesses, Turning a Retirement Burden Into Tax Savings, ThinkAdvisor (March 19, 2015), http://www.thinkadvisor.com/2015/03/19/for-small-businesses-turning-a-retirement-burden-i.
  194. These are the 10 most tax-friendly states for retirees, LifeHealthPRO (May 19, 2015), http://www.lifehealthpro.com/2015/03/19/these-are-the-10-most-tax-friendly-states-for-reti.
  195. Fiduciary v. suitability at Supreme Court, DOL, LifeHealthPRO (May 19, 2015), http://www.lifehealthpro.com/2015/03/16/fiduciary-v-suitability-at-supreme-court-dol.
  196. Fiduciary v. Suitability at Supreme Court, DOL, ThinkAdvisor (March 12, 2015), http://www.thinkadvisor.com/2015/03/12/fiduciary-v-suitability-at-supreme-court-dol.
  197. How to annuitize an inheritance, LifeHealthPRO (May 4, 2015), http://www.lifehealthpro.com/2015/03/04/how-to-annuitize-an-inheritance.
  198. The 10 most tax-friendly states for retirees, Benefitspro (Mar. 20, 2015), http://www.benefitspro.com/2015/03/20/the-10-most-tax-friendly-states-for-retirees.
  199. QLACs are changing Social Security timing game, Benefitspro (Feb. 24, 2015), http://www.benefitspro.com/2015/02/24/qlacs-are-changing-social-security-timing-game.
  200. Annuitizing the Inheritance: Tips and Tricks to Get It Right, ThinkAdvisor (March 3, 2015), http://www.thinkadvisor.com/2015/03/03/annuitizing-the-inheritance-tips-and-tricks-to-get.
  201. Byrnes and Perryman’s Analysis of the FATCA GIIN Lists June 2014 – February 2015, Kluwer Int’l Tax Blog (Feb. 25, 2015), http://www.kluwertaxlawblog.com/page/3/?s=william+byrnes.
  202. QLACs Change the Game in Social Security Timing, ThinkAdvisor (Feb. 24, 2015), http://www.thinkadvisor.com/2015/02/24/qlacs-change-the-game-in-social-security-timing.
  203. Deferred income annuities’ flex pay appeals to younger investors, LifeHealthPRO (Feb. 23, 2015), http://www.lifehealthpro.com/2015/02/23/deferred-income-annuities-flex-pay-appeals-to-youn.
  204. Deferred Income Annuities’ Flex Pay Appeals to Younger Investors, ThinkAdvisor (Feb. 12, 2015), http://www.thinkadvisor.com/2015/02/12/deferred-income-annuities-flex-pay-appeals-to-youn.
  205. 5 Hot Retirement Planning Topics for 2015, ThinkAdvisor (Feb. 5, 2015), http://www.thinkadvisor.com/2015/02/05/5-hot-retirement-planning-topics-for-2015.
  206. Retirement planners: Here are 5 things to expect in 2015, LifeHealthPRO (Feb. 2, 2015), http://www.lifehealthpro.com/2015/02/02/retirement-planners-here-are-5-things-to-expect-in.
  207. Overcoming Sequence of Return Risk in Retirement Income, ThinkAdvisor (Jan. 29, 2015), http://www.thinkadvisor.com/2015/01/29/overcoming-sequence-of-return-risk-in-retirement-i.
  208. New Roth 401(k) rollovers maximize after-tax contribution value, LifeHealthPRO (Jan. 23, 2015), http://www.lifehealthpro.com/2015/01/23/new-roth-401k-rollovers-maximize-after-tax-contrib.
  209. Longevity Pegged Annuities – What CPAs Need to Know About the New Rules, CPA Journal (New York State Society of CPAs January 2015) (William Byrnes & Robert Bloink)
  210. New Roth 401(k) Rollovers Maximize After-Tax Contribution Value, ThinkAdvisor (Jan. 20, 2015), http://www.thinkadvisor.com/2015/01/20/new-roth-401k-rollovers-maximize-after-tax-contrib.
  211. New ABLE Law Provides Big Tax-Advantaged Benefits for the Disabled, ThinkAdvisor (Jan. 12, 2015), http://www.thinkadvisor.com/2015/01/12/new-able-law-provides-big-tax-advantaged-benefits.
  212. The Tax Extender Benefits for Your Clients, ThinkAdvisor (Jan. 9, 2015), http://www.thinkadvisor.com/2015/01/09/the-tax-extender-benefits-for-your-clients.
  213. IUL is trending, LifeHealthPRO (Jan. 8, 2015), http://www.lifehealthpro.com/2015/01/08/iul-is-trending.
  214. Longevity Pegged Annuities – What CPAs Need to Know About the New Rules, CPA Journal of the New York Society of Certified Public Accountants (Jan. 2015).
  215. Interest Rate Appeal: Market Value Adjusted Annuities Surge, ThinkAdvisor (Dec. 27, 2014), http://www.thinkadvisor.com/2013/12/27/interest-rate-appeal-market-value-adjusted-annuiti.
  216. Helping Retirees Dodge the Medicare Income-Based Surcharge, ThinkAdvisor (Oct. 27, 2014), http://www.thinkadvisor.com/2014/10/27/helping-retirees-dodge-the-medicare-income-based-s.
  217. Building the Modern-Day Stretch IRA: Proceed with Caution, ThinkAdvisor (Oct. 21, 2014), http://www.thinkadvisor.com/2014/10/21/building-the-modern-day-stretch-ira-proceed-with-c.
  218. Retirement Safety Net Combines Variable and Deferred Income Annuities, ThinkAdvisor (Oct. 13, 2014), http://www.thinkadvisor.com/2014/10/13/retirement-safety-net-combines-variable-and-deferr.
  219. File and Suspend Creates a Social Security Insurance Policy, ThinkAdvisor, (Oct. 6, 2014), http://www.thinkadvisor.com/2014/10/06/file-and-suspend-creates-a-social-security-insuran.
  220. IRS Blesses 401(k) Rollovers With Pre-, After-Tax Contributions, ThinkAdvisor (Sept. 29, 2014), http://www.thinkadvisor.com/2014/09/29/irs-blesses-401k-rollovers-with-pre–after-tax-con.
  221. Helping Clients Avoid the IRS on Tax-Free Inherited IRA Rollovers. ThinkAdvisor (Sept. 23, 2014), http://www.thinkadvisor.com/2014/09/23/helping-clients-avoid-the-irs-on-tax-free-inherite.
  222. New Hybrid Indexed Annuities Balance Market Volatility, ThinkAdvisor (Sept. 8, 2014), http://www.thinkadvisor.com/2014/09/08/new-hybrid-indexed-annuities-balance-market-volati.
  223. Fixed Annuity Sales Rising in 2014, but Why Now?, Think Advisor (Sept. 1, 2014), http://www.thinkadvisor.com/2014/09/01/fixed-annuity-sales-rising-in-2014-but-why-now.
  224. Re-characterizing Roth IRAs Smartly: Use Multiple Roths, ThinkAdvisor, (Aug. 25, 2014), http://www.thinkadvisor.com/2014/08/25/recharacterizing-roth-iras-smartly-use-multiple-ro.
  225. Using Qualified Plan Dollars to Buy Life Insurance, ThinkAdvisor (Aug. 18, 2014), http://www.thinkadvisor.com/2014/08/18/using-qualified-plan-dollars-to-buy-life-insurance.
  226. Anti-Money Laundering — Dealing with Politically Exposed Persons, William Byrnes & Robert Munro, Lexis Emerging Issues, August 15, 2014.
  227. Reversionary Annuities Gain Traction Among Insurance Carriers, ThinkAdvisor (Aug. 11, 2014), http://www.thinkadvisor.com/2014/08/11/reversionary-annuities-gain-traction-among-insuran.
  228. Minimizing the 3.8% Medicare Tax From Retirement Account Distributions, ThinkAdvisor (Aug. 4, 2014), http://www.thinkadvisor.com/2014/08/04/minimizing-the-38-medicare-tax-from-retirement-acc.
  229. Private Placement Variable Annuities: The Luxury Retirement Vehicle of the Future, ThinkAdvisor (July 28, 2014), http://www.thinkadvisor.com/2014/07/28/private-placement-variable-annuities-the-luxury-re.
  230. Deferred Income Annuities: More Than Just Longevity Insurance, ThinkAdvisor (July, 28, 2014), http://www.thinkadvisor.com/2014/07/28/deferred-income-annuities-more-than-just-longevity.
  231. Hybrid Life Insurance Gets Second Wind as Health Care Coverage Vehicle, ThinkAdvisor (July 21, 2014), http://www.thinkadvisor.com/2014/07/21/hybrid-life-insurance-gets-second-wind-as-health-c.
  232. FATCA Expanded Affiliated Groups (EAGs) by Country — FFIs, William Byrnes & Robert Munro, Lexis Emerging Issues 7231, July 16, 2014.
  233. Treasury’s Final Longevity Annuity Regulations May Spark Growth, ThinkAdvisor (July 16, 2014), http://www.thinkadvisor.com/2014/07/16/treasurys-final-longevity-annuity-regulations-may.
  234. Completing FATCA Forms, William Byrnes & Robert Munro, Emerging Issues 7230, July 10, 2014.
  235. FATCA FFI Registrations as of July 2014, William Byrnes & Haydon Perryman, Lexis Emerging Issues 7225, July 9, 2014.
  236. Qualifying 401(k) Dollars for Stretch IRA Treatment, ThinkAdvisor (June 23, 2014), http://www.thinkadvisor.com/2014/06/23/qualifying-401k-dollars-for-stretch-ira-treatment.
  237. Indexed Annuities Meet GLWBs. The Perfect Product?, ThinkAdvisor (June 16, 2014), http://www.thinkadvisor.com/2014/06/16/indexed-annuities-meet-glwbs-the-perfect-product.
  238. Virtual Currency Regulatory Developments, William Byrnes & Robert Munro, Emerging Issues 7200, June 16, 2014.
  239. HSAs: An Unconventional Retirement Income Planning Tool, ThinkAdvisor (June, 09, 2014), http://www.thinkadvisor.com/2014/06/09/hsas-an-unconventional-retirement-income-planning.
  240. Annuities + LTC: Does the Rider Fit?, ThinkAdvisor (June, 03, 2014), http://www.thinkadvisor.com/2014/06/03/annuities-ltc-does-the-rider-fit.
  241. 401(k) vs. IRA: The Real Roth Conversion Question, ThinkAdvisor (May 27, 2014), http://www.thinkadvisor.com/2014/05/27/401k-vs-ira-the-real-roth-conversion-question.
  242. Politically Exposed Persons (PEPs), William Byrnes & Robert Munro, Lexis Emerging Issues 7188, May 21, 2014.
  243. Annuities as an RMD Answer, ThinkAdvisor (May 19, 2014), http://www.thinkadvisor.com/2014/05/19/annuities-as-an-rmd-answer.
  244. Making the Annuity Fit: IVAs vs. Structured Annuities, ThinkAdvisor (May 12, 2014), http://www.thinkadvisor.com/2014/05/12/making-the-annuity-fit-ivas-vs-structured-annuitie.
  245. Modified Endowment Contracts’ Role in Estate, Post-Retirement Planning, ThinkAdvisor (May 6, 2014), http://www.thinkadvisor.com/2014/05/06/modified-endowment-contracts-role-in-estate-post-r.
  246. How Much Is Actually Lost Each Year To Offshore Noncompliance?, TaxConnections (May 5, 2014), https://www.taxconnections.com/taxblog/how-much-is-actually-lost-each-year-to-offshore-noncompliance/.
  247. Analysis of New 2014 Form W-8IMY and W8-BEN-E, LexisNexis (May 5, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/05/05/analysis-of-new-2014-form-w-8imy-and-w8-ben-e.aspx.
  248. Too Many FATCA Loopholes?, TaxConnections (May 4, 2014), https://www.taxconnections.com/taxblog/too-many-fatca-loopholes/.
  249. Clock Ticking Down – Only Days Left To FATCA Registration , TaxConnections (May 2, 2014), https://www.taxconnections.com/taxblog/clock-ticking-down-only-days-left-to-fatca-registration/.
  250. 106 Swiss Banks Seek Non-Prosecution from US Justice Department, TaxConnections (May 2, 2014), https://www.taxconnections.com/taxblog/106-swiss-banks-seek-non-prosecution-from-us-justice-department/.
  251. Analysis of The New FATCA W-8IMY, TaxConnections (May 1, 2014), https://www.taxconnections.com/taxblog/analysis-of-the-new-fatca-w-8imy/.
  252. Currency Transaction Reports, Emerging Issues 7178 (Lexis, April 17, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/federaltaxation/archive/2014/04/29/currency-transaction-reports.aspx.
  253. GLWBs and LIBRs: Which rider fits?, LooktoWink (Apr. 28, 2014), http://www.looktowink.com/2014/04/glwbs-librs-rider-fits/.
  254. GLWBs and LIBRs: Which Annuity Rider Fits Your Client?, ThinkAdvisor (Apr. 28, 2014), http://www.thinkadvisor.com/2014/04/28/glwbs-and-librs-which-annuity-rider-fits-your-clie.
  255. Tax Court Untangles NIIT Passive Activity Trap for Trusts, ThinkAdvisor (Apr. 22, 2014), http://www.thinkadvisor.com/2014/04/22/tax-court-untangles-niit-passive-activity-trap-for.
  256. Court untangles investment income tax trap for trusts, LifeHealthPRO (Apr. 21, 2014), http://www.LifeHealthPRO.com/2014/04/21/court-untangles-investment-income-tax-trap-for-tru.
  257. Currency Transaction Reports (CTR) 2014 Emerging Issues 7178 (Lexis, April 17, 2014)
  258. Supreme Court Ponders Changing the Rules on Nonspousal Inherited IRAs, ThinkAdvisor (Apr. 14, 2014), http://www.thinkadvisor.com/2014/04/14/supreme-court-ponders-changing-the-rules-on-nonspo.
  259. 10 Things to Know About How Investments Are Taxed, LifeHealthPRO (Apr. 14, 2014), http://www.LifeHealthPRO.com/2014/04/14/10-things-to-know-about-how-investments-are-taxed.
  260. An overlooked postretirement healthcare strategy, LifeHealthPRO (Apr. 8, 2014), http://www.LifeHealthPRO.com/2014/04/08/an-overlooked-postretirement-healthcare-strategy.
  261. Employers Face Stiff Affordable Health Care Act Excise Taxes (aka Penalties), TaxConnections (Apr. 8, 2014), https://www.taxconnections.com/taxblog/employers-face-stiff-affordable-health-care-act-excise-taxes-aka-penalties/.
  262. IRS Releases Final FATCA Form W-8BEN-E, TaxConnections (Apr. 7, 2014), https://www.taxconnections.com/taxblog/irs-releases-final-fatca-form-w-8ben-e/.
  263. An Overlooked Post-Retirement Health Care Strategy, ThinkAdvisor, (Apr. 7, 2014), http://www.thinkadvisor.com/2014/04/07/an-overlooked-post-retirement-health-care-strategy.
  264. IRS Releases Final FATCA Form W-8BEN-E, TaxConnections (Apr. 7, 2014), https://www.taxconnections.com/taxblog/irs-releases-final-fatca-form-w-8ben-e/.
  265. Advance Pricing Agreements Report Released, TaxConnections (Apr. 5, 2014), https://www.taxconnections.com/taxblog/advance-pricing-agreements-report-released-by-irs/.
  266. 11 health insurance tax facts you need to know, LifeHealthPRO (Apr. 4, 2014), http://www.LifeHealthPRO.com/2014/04/04/11-health-insurance-tax-facts-you-need-to-know.
  267. 20 Jurisdictions Treated as Having an IGA in Effect and 10 Day Extension for FFI Registration Granted, TaxConnections (Apr. 4, 2014), https://www.taxconnections.com/taxblog/20-jurisdictions-treated-as-having-an-iga-in-effect-and-10-day-extension-for-ffi-registration-granted/.
  268. Commission Expands EU Savings Tax Directive – National Adoptions Required by 2016, TaxConnections (Apr. 4, 2014), https://www.taxconnections.com/taxblog/tag/eu-savings-tax-directive/.
  269. How the one-way buy-sell agreement can save a succession plan, LifeHealthPRO (Mar. 31, 2014), http://www.LifeHealthPRO.com/2014/03/31/how-the-one-way-buy-sell-agreement-can-save-a-succ.
  270. Alternative to a Spousal Lifetime Access Trust: One-Way Buy-Sell Deal, ThinkAdvisor (Mar. 31, 2014), http://www.thinkadvisor.com/2014/03/31/alternative-to-a-spousal-lifetime-access-trust-one.
  271. Can Cash Value Life Insurance Be Smarter Than a Roth IRA?, ThinkAdvisor (Mar. 25, 2014), http://www.thinkadvisor.com/2014/03/25/can-cash-value-life-insurance-be-smarter-than-a-ro.
  272. 2014 Expanded EU Savings Directive Adoption Announced, William Byrnes, Lexis Newsroom, March 25, 2014.
  273. FATCA Compliance Programs, LexixNexis Emerging Issues 7159 (Mar. 24, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/03/24/fatca-compliance-programs.aspx.
  274. 10 tax facts for retirees, LifeHealthPRO (Mar. 19, 2014), http://www.LifeHealthPRO.com/2014/03/19/10-tax-facts-for-retirees.
  275. 10 retirement plan tax facts advisors need to know, BenefitsPro, (Mar. 17, 2014), http://www.benefitspro.com/2014/03/17/10-retirement-plan-tax-facts-advisors-need-to-know.
  276. Unlock a Social Security Windfall, AmericanBusiness (Mar. 17, 2014), http://www.americanbusiness.com/news_%20forum/Unlock+a+Social+Security+Windfall.pdf.
  277. Retirement Income Windfall: How to Get a Social Security Lump-Sum Payment, ThinkAdvisor, (Mar. 17, 2014), http://www.thinkadvisor.com/2014/03/17/retirement-income-windfall-how-to-get-a-social-sec.
  278. High-Income Clients Take a Detour to Funding Roth IRAs, LifeHealthPRO (Mar. 13, 2014), http://www.LifeHealthPRO.com/2014/03/13/high-income-clients-take-a-detour-to-funding-roth.
  279. Roth IRAs Off Limits to High-Income Clients? Not Exactly, ThinkAdvisor (Mar. 10, 2014), http://www.thinkadvisor.com/2014/03/10/roth-iras-off-limits-to-high-income-clients-not-ex.
  280. 10 retirement plan tax facts you need to know, LifeHealthPRO (Mar. 03, 2014), http://www.LifeHealthPRO.com/2014/03/03/10-retirement-plan-tax-facts-you-need-to-know.
  281. Pre-Tax Dollars Generate Guaranteed Lifetime Income, ThinkAdvisor (Mar. 03, 2014), http://www.thinkadvisor.com/2014/03/03/using-pretax-dollars-to-generate-guaranteed-lifeti.
  282. FATCA – FI Account Remediation, LexisNexis Emerging Issues 7152 (Feb. 25, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/25/fatca-fi-account-remediation.aspx.
  283. What to Consider When Clients Want to Surrender Their Variable Annuity, ThinkAdvisor (Feb. 24, 2014), http://www.thinkadvisor.com/2014/02/24/what-to-consider-when-clients-want-to-surrender-th.
  284. Annuities: To Surrender or Not?, LifeHealthPRO (Feb. 24, 2014), http://www.LifeHealthPRO.com/2014/02/24/annuities-to-surrender-or-not
  285. Supplemental Policies Bridge the Emerging Health Coverage Gap, ThinkAdvisor (Feb. 21, 2014), http://www.thinkadvisor.com/2014/02/21/supplemental-policies-bridge-the-emerging-health-c.
  286. Overview of United Kingdom Anti-Money Laundering Law, LexisNexis Emerging Issues Analysis (February 14, 2013) (William Byrnes & Robert Munro)
  287. Transition into Retirement Seamlessly with Combo DIA-Variable Annuity, LifeHealthPRO (Feb. 12, 2014), http://www.LifeHealthPRO.com/2014/02/12/transition-into-retirement-seamlessly-with-combo-d?t=variable.
  288. Political Pushback on FATCA, LexisNexis Emerging Issues 7144 (January 31, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/03/political-pushback-on-fatca.aspx.
  289. The Benefits of Wrapping a Deferred Income Annuity Into a VA, ThinkAdvisor (Feb. 12, 2014), http://www.thinkadvisor.com/2014/02/12/the-benefits-of-wrapping-a-deferred-income-annuity.
  290. 11 more annuity tax facts you need to know, LifeHealthPRO (Feb. 7, 2014), http://www.LifeHealthPRO.com/2014/02/07/11-more-annuity-tax-facts-you-need-to-know.
  291. IRS Grants Reprieve for Late Portability Elections,ThinkAdvisor ( Feb. 4, 2014),http://www.thinkadvisor.com/2014/02/04/irs-grants-reprieve-for-late-portability-elections.
  292. Regulators shine spotlight on IRA rollover suitability, Looktowink (Jan. 28, 2014), http://www.looktowink.com/2014/01/regulators-shine-spotlight-on-ira-rollover-suitability/.
  293. Warning on IRA Rollovers: Regulators to Scrutinize Suitability, ThinkAdvisor (Jan. 27, 2014), http://www.thinkadvisor.com/2014/01/27/warning-on-ira-rollovers-regulators-to-scrutinize.
  294. From Niche to Client Opportunity: Secondary Market Annuities, ThinkAdvisor (Jan. 20, 2014), http://www.thinkadvisor.com/2014/01/20/from-niche-to-client-opportunity-secondary-market.
  295. ESOPs: The road to business succession, LifeHealthPRO (Jan. 13, 2014), http://www.LifeHealthPRO.com/2014/01/13/esops-the-road-to-business-succession.
  296. How a Counterintuitive Social Security Strategy Can Fund an Early Retirement, ThinkAdvisor (Jan. 13, 2014),http://www.thinkadvisor.com/2014/01/13/how-a-counterintuitive-social-security-strategy-ca.
  297. 10 more life insurance tax facts you need to know, LifeHealthPRO (Jan. 09, 2014), http://www.LifeHealthPRO.com/2014/01/09/10-more-life-insurance-tax-facts-you-need-to-know.
  298. ESOPs: A Tax-Advantaged Business Succession Plan, ThinkAdvisor (Jan. 7, 2014), http://www.thinkadvisor.com/2014/01/07/esops-a-tax-advantaged-business-succession-plan
  299. Prologue, Estate Planning for Modern Families, National Underwriter Company (2013) (William H. Byrnes & Robert Bloink)
  300. Interest rate appeal: Market value adjusted annuities surge, ThinkAdvisor (Dec. 27, 2013), http://www.thinkadvisor.com/2013/12/27/interest-rate-appeal-market-value-adjusted-annuiti.
  301. Now Entering the Retirement Income Game: Universal Life, ThinkAdvisor (Dec. 23, 2013), http://www.thinkadvisor.com/2013/12/23/now-entering-the-retirement-income-game-universal.
  302. Keeping Clients From Getting Taxed Twice on Their Retirement Income, ThinkAdvisor (Dec. 17, 2013), http://www.thinkadvisor.com/2013/12/17/keeping-clients-from-getting-taxed-twice-on-their.
  303. IRS Gives High-Income Taxpayers a Break on Tax Loss Treatment, ThinkAdvisor (Dec. 11, 2013), http://www.thinkadvisor.com/2013/12/11/irs-gives-high-income-taxpayers-a-break-on-tax-los.
  304. Act Now on These Expiring Tax Breaks: IRA Charitable Rollovers, Bonus Depreciation, ThinkAdvisor (Dec. 2, 2013), http://www.thinkadvisor.com/2013/12/02/act-now-on-these-expiring-tax-breaks-ira-charitabl.
  305. Court Eases Use of Annuities to Avoid Medicaid Spend-Down, ThinkAdvisor (Nov. 25, 2013), http://www.thinkadvisor.com/2013/11/25/court-eases-use-of-annuities-to-avoid-medicaid-spe.
  306. LTC’s Future Lies in New Crop of Hybrid Products, ThinkAdvisor (Nov. 19, 2013), http://www.thinkadvisor.com/2013/11/19/ltcs-future-lies-in-new-crop-of-hybrid-products.
  307. IRS gives double tax benefits of health FSAs a boost, ThinkAdvisor (Nov. 12, 2013), http://www.thinkadvisor.com/2013/11/12/irs-gives-double-tax-benefits-of-health-fsas-a-boo.
  308. Can a Twitter Freeze Slash Your Client’s Tax Bill?, ThinkAdvisor (Nov. 6, 2013), http://www.thinkadvisor.com/2013/11/06/can-a-twitter-freeze-slash-your-clients-tax-bill.
  309. IRS Releases Long-Awaited FATCA FFI Agreement, LexisNexis (Oct. 30, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/10/30/irs-releases-long-awaited-fatca-ffi-agreement.aspx.
  310. Tax Court Provides Help for Estate Planning Using Gift Tax Valuation, ThinkAdvisor (Oct. 29, 2013), http://www.thinkadvisor.com/2013/10/29/tax-court-provides-help-for-estate-planning-using.
  311. Deferred annuities: Pension building blocks for the next generation, LifeHealthPRO (Oct. 22, 2013), http://www.lifehealthpro.com/2013/10/22/deferred-annuities-pension-building-blocks-for-the.
  312. Using Deferred Annuities to Build Pension Plans for the Next Generation, ThinkAdvisor (October 21, 2013), http://www.thinkadvisor.com/2013/10/21/using-deferred-annuities-to-build-pension-plans-fo.
  313. Indexed Variable Annuities—a VA Product Curveball, ThinkAdvisor (Oct. 14, 2013), http://www.thinkadvisor.com/2013/10/14/indexed-variable-annuitiesa-va-product-curveball.
  314. S. Tightens Scrutiny of Small Businesses Skirting Obamacare Mandate, ThinkAdvisor (Oct. 8, 2013), http://www.thinkadvisor.com/2013/10/08/us-tightens-scrutiny-of-small-businesses-skirting.
  315. PPACA ups the ante for small biz employee classification, LifeHealthPRO (Oct. 7, 2013), http://beta.lifehealthpro.com/2013/10/07/ppaca-ups-the-ante-for-small-biz-employee-classifi.
  316. Gifting Life Insurance Policies: Not a Simple Matter, ThinkAdvisor (Oct. 1, 2013), http://www.thinkadvisor.com/2013/10/01/gifting-life-insurance-policies-not-a-simple-matte.
  317. Overlooked Obamacare Silver Lining: Savings for Small Businesses, ThinkAdvisor (Sep. 26, 2013), http://www.thinkadvisor.com/2013/09/26/overlooked-obamacare-silver-lining-savings-for-sma.
  318. The Benefits to Clients From the Deferred Income Annuity Sales Boom, LifeHealthPro (Sep. 11, 2013), http://www.lifehealthpro.com/2013/09/11/the-benefits-to-clients-from-the-deferred-income-a.
  319. Why a DB(k) plan could save your client’s retirement, LifeHealthPro (Sep. 3, 2013), http://www.lifehealthpro.com/2013/09/03/why-a-dbk-plan-could-save-your-clients-retirement.
  320. DB(k): A 10-Year Retirement Strategy for Business Owners, ThinkAdvisor (Sep. 2, 2013), http://www.thinkadvisor.com/2013/09/02/dbk-a-10-year-retirement-strategy-for-business-own.
  321. Term life: An increasingly better option for clients, LifeHealthPRO (Aug. 26, 2013), http://www.lifehealthpro.com/2013/08/26/term-life-an-increasingly-better-option-for-client?t=life-products.
  322. Exploring the New Generation of Term Life Insurance, ThinkAdvisor (Aug. 26, 2013), http://www.thinkadvisor.com/2013/08/26/exploring-the-new-generation-of-term-life-insuranc.
  323. IRS’ FATCA Registration System, LexisNexis Emerging Issues 7057 (Aug. 21, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/08/21/the-race-to-register-with-the-irs-online-fatca-system-has-begun.aspx.
  324. Can hybrid annuities solve the LTC insurance scarcity?, LifeHealthPRO (Aug. 20, 2013), http://www.lifehealthpro.com/2013/08/20/can-hybrid-annuities-solve-the-ltc-insurance-scarc.
  325. How to Build Your Own Solution to Long-Term Care Insurance Scarcity, ThinkAdvisor (Aug. 19, 2013), http://www.thinkadvisor.com/2013/08/19/how-to-build-your-own-solution-to-long-term-care-i.
  326. Can Clients 1035 an Inherited Annuity?, ThinkAdvisor ( Aug. 12, 2013), http://www.thinkadvisor.com/2013/08/12/can-clients-1035-an-inherited-annuity.
  327. Reforming annuities’ image problem: New focus on risk, LifeHealthPRO (Aug. 6, 2013), http://www.lifehealthpro.com/2013/08/06/reforming-annuities-image-problem-new-focus-on-ris.
  328. Reforming Annuities’ Image Problem: New Focus on Risk, ThinkAdvisor (Aug. 5, 2013), http://www.thinkadvisor.com/2013/08/05/reforming-annuities-image-problem-new-focus-on-ris.
  329. Contentious Issues of the Brazilian World Cup Law, LexisNexis (July 30, 2013), http://www.lexisnexis.com/legalnewsroom/international-law/b/international-law-blog/archive/2013/07/30/contentious-issues-of-the-brazilian-world-cup-law.aspx.
  330. The Clock Is Ticking on GRATs, ThinkAdvisor (July 29, 2013), http://www.thinkadvisor.com/2013/07/29/the-clock-is-ticking-on-grats.
  331. FATCA FFI Compliance Extended; FATCA Portal, Other Key Dates Pushed Back, LexisNexis (July 23, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/07/23/fatca-ffi-compliance-extended-fatca-portal-other-key-dates-pushed-back.aspx. 33.
  332. Implications for Clients of the Threat to Stretch IRAs, ThinkAdvisor (July 23, 2013), http://www.thinkadvisor.com/2013/07/23/implications-for-clients-of-the-threat-to-stretch.
  333. Net Unrealized Appreciation Tax Break: Still a Tax Break in 2013?, LifeHealthPRO (July 15, 2013), http://www.lifehealthpro.com/2013/07/15/net-unrealized-appreciation-tax-break-still-a-tax.
  334. FASB Proposes Changes to Life Insurance Accounting: Are Higher Premium on the Horizon?, ThinkAdvisor (July 8, 2013), http://www.thinkadvisor.com/2013/07/08/fasb-proposal-on-life-insurance-accounting-are-hig.
  335. Are variable annuity guaranteed benefits on their way out?, LifeHealthPRO (July 5, 2013), http://www.lifehealthpro.com/2013/07/05/are-variable-annuity-guaranteed-benefits-on-their?t=variable.
  336. Are variable annuity guaranteed benefits on their way out?, ThinkAdvisor (July 1, 2013), http://www.thinkadvisor.com/2013/07/01/are-variable-annuity-guaranteed-benefits-on-their.
  337. The Value of Variable Life Insurance: Surrender Charges and Fair Market Value, ThinkAdvisor (May 28, 2013), http://www.thinkadvisor.com/2013/05/28/the-value-of-variable-life-insurance-surrender-cha.
  338. FATCA Withholding Compliance, LexisNexis (May 22, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/06/28/fatca-withholding-compliance.aspx.
  339. Did Portability Kill the Credit Shelter Trust?, ThinkAdvisor (May 20, 2013), http://www.thinkadvisor.com/2013/05/20/did-portability-kill-the-credit-shelter-trust.
  340. Income-based premiums triple Medicare costs under PPACA, Benefits Pro (May 15, 2013), http://www.benefitspro.com/2013/05/15/income-based-premiums-triple-medicare-costs-under.
  341. Practical Considerations for Developing a FATCA Compliance Program, LexisNexis (May 6, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/06/28/practical-considerations-for-developing-a-fatca-compliance-program.aspx.
  342. Time Is Running Out for Social Security’s File and Suspend—Cash In Now, ThinkAdvisor (May 3, 2013), http://www.thinkadvisor.com/2013/05/03/time-is-running-out-for-social-securitys-file-and.
  343. Time is running out for Social Security’s “file and suspend”, LifeHealthPro (Apr. 29, 2013), https://www.lifehealthpro.com/2013/04/29/time-is-running-out-for-social-securitys-file-and.
  344. An Effective but Overlooked Estate Planning Tool: IRAs, ThinkAdvisor (Apr. 23, 2013), http://www.thinkadvisor.com/2013/04/23/an-effective-but-overlooked-estate-planning-tool-i.
  345. How to use an IRA as a wealth transfer tool, ThinkAdvisor (Apr. 15, 2013), https://www.lifehealthpro.com/2013/04/15/how-to-use-an-ira-as-a-wealth-transfer-tool.
  346. Estate Planning in the Age of Obama, ThinkAdvisor (Apr. 9, 2013), http://www.thinkadvisor.com/2013/04/09/estate-planning-in-the-age-of-obama.
  347. When Clients Outlive Their Longevity Insurance: QLACs, ThinkAdvisor (Apr. 3, 2013), http://www.thinkadvisor.com/2013/04/03/when-clients-outlive-their-longevity-insurance-qla.
  348. Navigating the Maze: Social Security, Spouses, and Survivors, ThinkAdvisor (Mar. 26, 2013), http://www.thinkadvisor.com/2013/03/26/navigating-the-social-security-maze-spouses-and-su.
  349. FATCA’s Application to Foreign Entities and Foreign Assets, LexisNexis (Mar. 25, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/03/25/fatca-s-application-to-foreign-entities-and-foreign-assets.aspx.
  350. Are lower cost variable annuities with lifetime benefits a bargain?, LifeHealthPRO (Mar. 20, 2013), http://www.lifehealthpro.com/2013/03/20/are-lower-cost-variable-annuities-with-lifetime-be.
  351. How to Evaluate Lower-Priced Guaranteed Lifetime Income Vas, ThinkAdvisor (Mar. 19, 2013), http://www.thinkadvisor.com/2013/03/19/how-to-evaluate-lower-priced-guaranteed-lifetime-i. 54.
  352. ESOPs: Great Tax-Wise for Business Owners, but Beware the DOL, ThinkAdvisor (Mar. 13, 2013), http://www.thinkadvisor.com/2013/03/13/esops-great-tax-wise-for-business-owners-but-bewar.
  353. FATCA’s Double Edged Application: Reporting of Foreign Holders’ US Accounts,Offshore Investment Magazine (March 2013) (William H. Byrnes)
  354. The pros and cons of ESOPs, LifeHealthPRO (Mar. 11, 2013), http://www.lifehealthpro.com/2013/03/11/the-pros-and-cons-of-esops.
  355. Protecting Life Insurance Beneficiaries from a Windfall, ThinkAdvisor (Mar. 5, 2013), http://www.thinkadvisor.com/2013/03/05/protecting-life-insurance-beneficiaries-from-a-win.
  356. The Life Insurance College Savings Bank, ThinkAdvisor (Feb. 27, 2013), http://www.thinkadvisor.com/2013/02/27/the-life-insurance-college-savings-bank.
  357. New Retirement Planning: The Benefits of Patience on Annuities, ThinkAdvisor (Feb. 25, 2013), http://www.thinkadvisor.com/2013/02/25/new-retirement-planning-the-benefits-of-patience-o.
  358. The New Retirement Ballpark: Creating Sustainable and Sufficient Retirement Income, Retirement Think Tank, (Feb. 21, 2013), http://www.retirementthinktank.com/wp-content/uploads/2013/02/www.lifehealthpro.com-the-new-retirement-calc.pdf.
  359. FATCA and Switzerland: Model II, LexisNexis (Feb. 15, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/02/15/fatca-and-switzerland-model-ii.aspx.
  360. Overview of United Kingdom Anti-Money Laundering Law, LexisNexis (Feb. 14, 2013), http://www.lexisnexis.com/legalnewsroom/international-law/b/commentry/archive/2013/02/14/overview-of-united-kingdom-anti-money-laundering-law.aspx.
  361. Are Annuities the Solution to Old 4% Retirement Rule?, ThinkAdvisor (Feb. 12, 2013), http://www.thinkadvisor.com/2013/02/12/are-annuities-the-solution-to-old-4-retirement-rul.
  362. HRAs on the Chopping Block Under the Affordable Care Act?, ThinkAdvisor (Feb. 5, 2013), http://www.thinkadvisor.com/2013/02/05/are-hras-on-the-chopping-block-under-the-affordabl.
  363. Are HRAs on the chopping block under PPACA?, LifeHealthPRO (Feb. 4, 2013), http://www.lifehealthpro.com/2013/02/04/are-hras-on-the-chopping-block-under-ppaca.
  364. Tax-Free IRA Charitable Rollovers Back in 2013, but the 2012 Election Window Closes February 1, The Nat’l Underwriter Co. (Jan. 2013), http://pro.nuco.com/booksupplements/commentary/Documents/Tax%20Free%20IRA%20Back.pdf.
  365. The Fiscal Cliff Conclusion: Compromise Continues Tax Cuts for Many, But Not All, The National Underwriter company, (Jan. 2013) http://pro.nuco.com/booksupplements/commentary/Documents/EOY%202012%20Fiscal%20Cliff%20Results.pdf.
  366. The $5.25 Million Question: How to Protect Your HNW Clients’ Children, ThinkAdvisor (Jan. 29, 2013), http://www.thinkadvisor.com/2013/01/29/the-525-million-question-how-to-protect-your-hnw-c.
  367. A Time-Limited Benefit of Fiscal Cliff Act: Tax-Free IRA Charitable Rollovers, ThinkAdvisor (Jan. 21, 2013), http://www.thinkadvisor.com/2013/01/21/a-time-limited-benefit-of-fiscal-cliff-act-tax-fre.
  368. Fiscal Cliff Agreement Opens the Floodgates for 2013 Roth Conversions, ThinkAdvisor (Jan. 15, 2013), http://www.thinkadvisor.com/2013/01/15/fiscal-cliff-deal-opens-floodgates-for-2013-roth-c.
  369. Cliff deal opens the gates for Roth conversions, LifeHealthPRO (Jan. 14, 2013), http://www.lifehealthpro.com/2013/01/14/cliff-deal-opens-the-gates-for-roth-conversions.
  370. Tax Law Community: International Tax Mind Maps, LexisNexis (Jan. 4, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/stateandlocaltaxation/archive/2013/01/04/tax-law-community-international-tax-mind-maps.aspx.
  371. Fiscal Cliff Law: Clients’ Taxes, What’s Next, and How to Plan, ThinkAdvisor (Jan. 4, 2013), http://www.thinkadvisor.com/2013/01/04/fiscal-cliff-law-clients-taxes-whats-next-and-how.
  372. Quick Fixes for Last-Second Client Year-End Transactions, ThinkAdvisor (Dec. 28, 2012), http://www.thinkadvisor.com/2012/12/28/quick-fixes-for-last-second-client-year-end-transa.
  373. Gift Now or Not? Impact of Pease Limit on Charitable Deductions, ThinkAdvisor (Dec. 18, 2012), http://www.thinkadvisor.com/2012/12/18/gift-now-or-not-impact-of-pease-limit-on-charitabl.
  374. Fiscal Cliff Tax Backlash: 4 Hits Your Clients Will Take—A Case Study, ThinkAdvisor (Dec 12, 2012), http://www.thinkadvisor.com/2012/12/12/fiscal-cliff-tax-backlash-4-hits-your-clients-will.
  375. Building a fully-funded retirement in under a decade, LifeHealthPRO (Dec. 11, 2012), http://www.lifehealthpro.com/2012/12/11/building-a-fully-funded-retirement-in-under-a-deca.
  376. The Life Insurance Fiscal Cliff: No Tax Preference Is Safe, ThinkAdvisor (Dec. 6, 2012), http://www.thinkadvisor.com/2012/12/06/the-life-insurance-fiscal-cliff-no-tax-preference.
  377. The life insurance fiscal cliff: The end of a tax-preferred product class?, LifehealthPRO (Dec. 3, 2012), http://www.lifehealthpro.com/2012/12/03/the-life-insurance-fiscal-cliff-the-end-of-a-tax-p.
  378. Room for compromise: eliminating the fiscal cliff with current tax rates, LifeHealthPRO (Nov. 21, 2012), http://www.lifehealthpro.com/2012/11/21/room-for-compromise-eliminating-the-fiscal-cliff-w.
  379. How New Deferred Annuities Provide Income Early in Retirement, ThinkAdvisor (Nov. 8, 2012), http://www.thinkadvisor.com/2012/11/08/how-new-deferred-annuities-provide-income-early-in.
  380. Does the 4% Rule Still Hold? Shaping Healthier Retirement Income Planning, ThinkAdvisor (Oct. 30, 2012), http://www.thinkadvisor.com/2012/10/30/does-the-4-rule-still-hold-shaping-healthier-retir.
  381. Maximizing Charitable Giving Through Universal Life Insurance, ThinkAdvisor (Oct. 23, 2012), http://www.thinkadvisor.com/2012/10/23/maximizing-charitable-giving-through-universal-lif.
  382. The Ticking Estate Tax Time Bomb: Less Than 90 Days of Planning Remain, ThinkAdvisor (Oct. 16, 2012), http://www.thinkadvisor.com/2012/10/16/the-ticking-estate-tax-time-bomb-less-than-90-days.
  383. The Rose’s Thorn: Increasing Premium Rates for Hybrid Life Insurance-LTC Policies, ThinkAdvisor (Oct. 10, 2012), http://www.thinkadvisor.com/2012/10/10/the-roses-thorn-increasing-premium-rates-for-hybri?page=2.
  384. Critical Illness Riders: Life Insurance Protection for the Living, ThinkAdvisor (Oct. 5, 2012), http://www.thinkadvisor.com/2012/10/05/critical-illness-riders-life-insurance-protection.
  385. Recharacterizing Roth IRAs: It Might Still Make Sense, ThinkAdvisor (Sept. 24, 2012), http://www.thinkadvisor.com/2012/09/24/recharacterizing-roth-iras-it-might-still-make-sen.
  386. IRS Untangles One Transfer-for-Value Rule Trap, ThinkAdvisor (Sept. 19, 2012), http://www.thinkadvisor.com/2012/09/19/irs-untangles-one-transfer-for-value-rule-trap.
  387. Indexed Annuities Gather Steam, ThinkAdvisor (Sept. 12, 2012), http://www.thinkadvisor.com/2012/09/12/indexed-annuities-gather-steam.
  388. Permanent Life Insurance: A Smarter Investment Product?, ThinkAdvisor (Sept. 6, 2012), http://www.thinkadvisor.com/2012/09/06/permanent-life-insurance-a-smarter-investment-prod.
  389. Life Settlements—Are They Back?, ThinkAdvisor (Aug. 27, 2012), http://www.thinkadvisor.com/2012/08/27/life-settlementsare-they-back.
  390. Turning Your 401(k) Into a Pension: The DC-to-DB Rollover, ThinkAdvisor (Aug. 20, 2012), http://www.thinkadvisor.com/2012/08/20/turning-your-401k-into-a-pension-the-dc-to-db-roll.
  391. When Clients Get Lump-Sum Pension Offers (Like GM and Ford), What to Advise?, ThinkAdvisor (Aug. 13, 2012), http://www.thinkadvisor.com/2012/08/13/when-clients-get-lump-sum-pension-offers-like-gm-a.
  392. FINRA Fee Increases May Raise Sticker Price on Financial Advice, Credit Union Times (Aug. 2, 2012), http://web1.cutimes.com/2012/08/02/finra-fee-increases-may-raise-sticker-price-on-fin.
  393. FINRA Fee Increases May Raise Sticker Price on Financial Advice, ThinkAdvisor (Aug. 1, 2012), http://www.thinkadvisor.com/2012/08/01/finra-fee-increases-may-raise-sticker-price-on-fin.
  394. HSAs Losing Luster Under Obamacare, ThinkAdvisor (July 27, 2012), http://www.thinkadvisor.com/2012/07/27/hsas-losing-luster-under-obamacare?page=2.
  395. Preparing Clients for Reality of Obamacare Investment Tax, ThinkAdvisor (July 20, 2012), http://www.thinkadvisor.com/2012/07/20/preparing-clients-for-reality-of-obamacare-investm.
  396. Preparing Clients for the Reality of PPACA’s Investment Income Tax, LifeHealthPro (July 19, 2012), http://www.lifehealthpro.com/2012/07/19/preparing-clients-for-the-reality-of-ppacas-invest.
  397. A Package Deal: Planning for Long-Term Care With Income Security, LifeHealthPRO (July 17, 2012), http://web3.beta.lifehealthpro.com/2012/07/17/a-package-deal-planning-for-long-term-care-with-in.
  398. A Package Deal: Planning for Long-Term Care With Income Security, ThinkAdvisor (July 15, 2012), http://www.thinkadvisor.com/2012/07/15/a-package-deal-planning-for-long-term-care-with-in.
  399. Will 2013 See the Demise of Donor-Advised Funds?, ThinkAdvisor (July 5, 2012), http://www.thinkadvisor.com/2012/07/05/will-2013-see-the-demise-of-donor-advised-funds.
  400. Whole Life Policies: Tapping Cash Value as Alternative to Equity Investing, ThinkAdvisor (July 3, 2012), http://www.thinkadvisor.com/2012/07/03/whole-life-policies-tapping-cash-value-as-alternat.
  401. Taking Back Control: Living Wills and Beyond, ThinkAdvisor (June 21, 2012), http://www.thinkadvisor.com/2012/06/21/taking-back-control-living-wills-and-beyond.
  402. Post-Retirement Health Care: A Quarter-Million-Dollar Dilemma, ThinkAdvisor (May 25, 2012), http://www.thinkadvisor.com/2012/05/25/post-retirement-health-care-a-quarter-million-doll.
  403. Don’t Risk It: Hybrid Policies Can Reduce the Risks in Long-Term Care, ThinkAdvisor (May 18, 2012), http://www.thinkadvisor.com/2012/05/18/dont-risk-it-hybrid-policies-can-reduce-the-risks.
  404. Double Down on Tax Benefits with HSAs, ThinkAdvisor (May 2, 2012), http://www.thinkadvisor.com/2012/05/03/double-down-on-tax-benefits-with-hsas.
  405. When Should Clients Start Claiming Social Security Benefits?, ThinkAdvisor ( Apr. 27, 2012), http://www.thinkadvisor.com/2012/04/27/when-should-clients-start-claiming-social-security.
  406. Overfunded Roth IRAs: Shelter for the Upper Middle Class?, ThinkAdvisor (Apr. 19, 2012), http://www.thinkadvisor.com/2012/04/19/overfunded-roth-iras-shelter-for-the-upper-middle.
  407. Looking for Long-Term Care Coverage? You Might Not Find It, ThinkAdvisor (Apr. 5, 2012), http://www.thinkadvisor.com/2012/04/05/looking-for-long-term-care-coverage-you-might-not.
  408. Obama Budget Would Eliminate IRA Benefits for Upper Middle Class, ThinkAdvisor (Apr. 4, 2012), http://www.thinkadvisor.com/2012/04/04/obama-budget-would-eliminate-ira-benefits-for-uppe.
  409. Reverse Mortgages and Retirement Planning: Bridging the Income Gap, ThinkAdvisor (Mar. 29, 2012), http://www.thinkadvisor.com/2012/03/29/reverse-mortgages-and-retirement-planning-bridging.
  410. Beyond Survivorship: Joint Life Solutions for Today’s Family Businesses, ThinkAdvisor (Mar. 22, 2012), http://www.thinkadvisor.com/2012/03/22/beyond-survivorship-joint-life-solutions-for-today.
  411. IRS Makes It Easier to Buy Deferred Annuities With Retirement Plan Dollars, ThinkAdvisor (Mar. 20, 2012), http://www.thinkadvisor.com/2012/03/20/irs-makes-it-easier-to-buy-deferred-annuities-with.
  412. Remember Roths? Avoid Potential Tax Hikes With a Roth Conversion Now, ThinkAdvisor (Mar. 19, 2012), http://www.thinkadvisor.com/2012/03/19/remember-roths-avoid-potential-tax-hikes-with-a-ro.
  413. NAIC Reviews Hybrid Annuities To Ensure Meaningful Guaranteed Income Promises, LifeHealthPRO (Mar. 16, 2012), http://www.lifehealthpro.com/2012/03/16/naic-reviews-hybrid-annuities-to-ensure-meaningfu.
  414. The IRA Charitable Donation: It’s Just a Tax Deduction in 2012, ThinkAdvisor (Mar. 13, 2012), http://www.thinkadvisor.com/2012/03/13/the-ira-charitable-donation-its-just-a-tax-deducti.
  415. Universal Life Insurance Premiums May Rise Under NAIC Approach, ThinkAdvisor (Mar. 12, 2012), http://www.thinkadvisor.com/2012/03/12/universal-life-insurance-premiums-may-rise-under-n.
  416. NAIC Reviews Hybrid Annuities to Ensure Meaningful Guaranteed Income Promises, ThinkAdvisor (Mar. 9, 2012), http://www.thinkadvisor.com/2012/03/09/naic-reviews-hybrid-annuities-to-ensure-meaningful.
  417. Could the End of the Inherited IRA Be Near?, ThinkAdvisor (Feb. 24, 2012), http://www.thinkadvisor.com/2012/02/24/could-the-end-of-the-inherited-ira-be-near.
  418. Planning for a Long Life: Longevity Insurance and Deferred Annuities, ThinkAdvisor (Feb. 23, 2012), http://www.thinkadvisor.com/2012/02/23/planning-for-a-long-life-longevity-insurance-and-d.
  419. Stand-Alone Living Benefits—Guaranteeing Lifetime Income without an Annuity, ThinkAdvisor (Feb. 11, 2012), http://www.thinkadvisor.com/2012/02/11/stand-alone-living-benefitsguaranteeing-lifetime-i.
  420. Long-Lost Insurance Policy Returns to Bite Couple, ThinkAdvisor (Feb. 10, 2012), http://www.thinkadvisor.com/2012/02/10/long-lost-insurance-policy-returns-to-bite-couple.
  421. SEC Redefines Insurance Suitability Qualifiers for Certain Products, ThinkAdvisor (Jan. 7, 2012), http://www.thinkadvisor.com/2012/01/07/sec-redefines-insurance-suitability-qualifiers-for.
  422. The Pitfalls of Transitioning between Firms, Advisor FYI (Dec. 30, 2011), http://www.advisorfyi.com/the-pitfalls-of-transitioning-between-firms-2-2685.
  423. IRS Greenlights ILIT Replacement Policies, Advisor FYI (Dec. 28, 2011), http://www.advisorfyi.com/irs-greenlights-ilit-replacement-policies-2678.
  424. IRS Shows Mercy and Allows Stretch IRA, Advisor FYI (Dec. 21. 2011), http://www.advisorfyi.com/irs-shows-mercy-and-allows-stretch-ira-2672.
  425. IRS Greenlights ILIT Replacement Policies, ThinkAdvisor (Dec. 20, 2011), http://www.thinkadvisor.com/2011/12/20/irs-greenlights-ilit-replacement-policies.
  426. Which Client Deductions Will Expire after 12/31/11?, ThinkAdvisor (Dec. 20, 2011), http://www.thinkadvisor.com/2011/12/20/which-client-deductions-will-expire-after-12-31-11.
  427. Reversionary Annuities: A Low-Cost Way to Protect Surviving Beneficiaries?, Advisor’s Journal of Advanced Markets (Dec. 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc120111-g.aspx?action=16.
  428. Revocable Trusts, Advisor FYI (Dec. 19, 2011), http://www.advisorfyi.com/revocable-trusts-286.
  429. Which Client Deductions Will Expire after 12/31/11?, Advisor FYI, ( Dec. 16, 2011), http://www.advisorfyi.com/which-client-deductions-will-expire-after-123111-2653.
  430. Stop-Loss in Alternative Risk Transfer, Advisor FYI (Dec. 14, 2011), http://www.advisorfyi.com/stop-loss-in-alternative-risk-transfer-159.
  431. IRS Greenlights ILIT Replacement Policies, Advisor’s Journal of Advanced Markets (Dec. 14, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc120111-c.aspx?action=16.
  432. Key Employee Retention with a Life Insurance Funded DBO Plan, Advisor FYI (De. 13, 2011), http://www.advisorfyi.com/key-employee-retention-with-a-life-insurance-funded-dbo-plan-2644.
  433. The Global Economy and Career Strategies for Job Search and Internet Marketing, Advisor FYI (De. 12, 2011), http://www.advisorfyi.com/the-global-economy-and-career-strategies-for-job-search-and-internet-marketing-2649.
  434. FBAR Changes for 2011, in25 Tax Talk (Dec. 2011) (William H. Byrnes)
  435. The Best and Worst States to Incorporate a Business, Advisor FYI (Dec. 12, 2011), http://www.advisorfyi.com/the-best-and-worst-states-to-incorporate-a-business-49.
  436. Powers of Appointment: Trust Power or Tax Trap?, Advisor FYI (Dec. 10, 2011), http://www.advisorfyi.com/powers-of-appointment-trust-power-or-tax-trap-2-2640.
  437. Preparing Your Clients for Inevitable Tax Hikes, Advisor’s Journal of Advanced Markets (Dec. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc120111-b.aspx?action=16.
  438. Key Employee Retention with a Life Insurance Funded DBO Plan, Advisor’s Journal of Advanced Markets (Dec. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc120111-a.aspx?action=16.
  439. When Do IRAs and Annuities Mix?, Advisor FYI (Nov. 30, 2011), http://www.advisorfyi.com/when-do-iras-and-annuities-mix-2602.
  440. Charitable Annuities: To Give Is To Receive, Advisor’s Journal of Advanced Markets (Nov. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc110111-p.aspx?action=16.
  441. Are Variable Annuity Losses Deductible?, Advisor’s Journal of Advanced Markets (Nov. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc110111-o.aspx?action=16.
  442. Risk and Self-Insurance, Advisor FYI (Nov. 29, 2011), http://www.advisorfyi.com/risk-and-self-insurance-136.
  443. Money Market Funds – A Destabilizing Systemic Risk?, Advisor FYI (Nov. 28, 2011), http://www.advisorfyi.com/money-market-funds-%E2%80%93-a-destabilizing-systemic-risk-1842.
  444. Annuities and Inflation Risk, Advisor FYI (Nov. 27, 2011), http://www.advisorfyi.com/annuities-and-inflation-risk-2-2588.
  445. LIRPs: Retirement Alternative or Rip-Off?, Advisor FYI (Nov. 26, 2011), http://www.advisorfyi.com/lirps-retirement-alternative-or-rip-off-2584.
  446. Tax Court Okays Crummy Crummey Powers, Advisor FYI (Nov. 25, 2011), http://www.advisorfyi.com/tax-court-okays-crummy-crummey-powers-2576.
  447. An Annuity Alternative to LTC Insurance, Advisor FYI (Nov. 23, 2011), http://www.advisorfyi.com/an-annuity-alternative-to-ltc-insurance-2573.
  448. Death and Taxes – The American Way, Advisor FYI ( Nov. 22, 2011), http://www.advisorfyi.com/death-and-taxes-the-american-way-118.
  449. Avoid the Pitfalls of Gift-Splitting, Advisor FYI (Nov. 21, 2011), http://www.advisorfyi.com/avoid-the-pitfalls-of-gift-splitting-2561
  450. How to Have a Successful Career in Financial Markets, Advisor FYI (Nov. 17, 2011), http://www.advisorfyi.com/2544-2544.
  451. Avoid the Pitfalls of Gift-Splitting, ?, Advisor’s Journal of Advanced Markets (Nov. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc110111-n.aspx?action=16.
  452. LIRPs: Retirement Alternative or Rip-Off? ?, Advisor’s Journal of Advanced Markets (Nov. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc110111-m.aspx?action=16.
  453. When Do IRAs and Annuities Mix?, Advisor’s Journal of Advanced Markets (Nov. 10, 2011) , http://nationalunderwriteradvancedmarkets.com/articles/fc110111-l.aspx?action=16.
  454. An Annuity Alternative to LTC Insurance, Advisor’s Journal of Advanced Markets (Nov. 10, 2011) , http://nationalunderwriteradvancedmarkets.com/articles/fc110111-k.aspx?action=16.
  455. Donor Advised Funds: A Less Expensive Charitable Alternative?, Advisor’s Journal of Advanced Markets (Nov. 3, 2011) , http://nationalunderwriteradvancedmarkets.com/articles/fc110111-j.aspx?action=16.
  456. The Pitfalls of Serving as a Trustee for a Client’s Life Insurance Trust, Advisor’s Journal of Advanced Markets (Nov. 3, 2011) , http://nationalunderwriteradvancedmarkets.com/articles/fc110111-i.aspx?action=16.
  457. Graegin Loans: Estate Liquidity Solution, Advisor FYI (Oct. 31, 2011), http://www.advisorfyi.com/graegin-loans-estate-liquidity-solution-2520.
  458. Is Domestic Asset Protection Still Viable After Mortensen?, Advisor FYI (Oct. 31, 2011), http://www.advisorfyi.com/is-domestic-asset-protection-still-viable-after-mortensen-2517.
  459. Is Domestic Asset Protection Still Viable After Mortensen?, ThinkAdvisor (Oct. 30, 2011), http://www.thinkadvisor.com/2011/10/30/is-domestic-asset-protection-still-viable-after-mo.
  460. Court OKs Crummy Crummey Powers, ThinkAdvisor (Oct. 14, 2011), http://www.thinkadvisor.com/2011/10/14/court-oks-crummy-crummey-powers.
  461. Longevity Insurance: An Answer to Your Clients’ Biggest Worry?, Advisor’s Journal of Advanced Markets (Oct. 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-h.aspx?action=16.
  462. Is Domestic Asset Protection Still Viable After Mortensen?, Advisor’s Journal of Advanced Markets (Oct. 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-g.aspx?action=16.
  463. Graegin Loans: Estate Liquidity Solution, Advisor’s Journal of Advanced Markets (Oct. 19, 2011) http://nationalunderwriteradvancedmarkets.com/articles/fc100111-f.aspx?action=16.
  464. Buy Sell Agreements: Avoiding Transfer-for-Value Problems, Advisor’s Journal of Advanced Markets (Oct. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-e.aspx?action=16.
  465. Tax Court Okays Crummy Crummey Powers, Advisor’s Journal of Advanced Markets (Oct. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-d.aspx?action=16.
  466. Portability Election Could Trigger Estate Tax Return Avalanche, Advisor’s Journal of Advanced Markets (Oct. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-c.aspx?action=16.
  467. Employment and Jobs in the Insurance Industry?, Advisor FYI (Oct. 7, 2011), http://www.advisorfyi.com/employment-and-jobs-in-the-insurance-industry-2513.
  468. Finance Jobs & Industry Blasted by Recession, Advisor FYI (Oct. 6, 2011), http://www.advisorfyi.com/finance-jobs-industry-blasted-by-recession-2510.
  469. Time Isn’t on the Job Seekers Side, Advisor FYI (Oct. 5, 2011), http://www.advisorfyi.com/time-isn%E2%80%99t-on-the-job-seekers-side-2506.
  470. Carrier STOLI Suits Are Not Limited by Contestability Period, Advisor’s Journal of Advanced Markets (Oct. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-b.aspx?action=16.
  471. IRS Amnesty for Registered Reps Classification, Advisor’s Journal of Advanced Markets (Oct. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-a.aspx?action=16.
  472. FINRA Bids to Become RIA Regulator, Advisor FYI (Oct. 4, 2011), http://www.advisorfyi.com/finra-bids-to-become-ria-regulator-2504.
  473. Rogue Trader Costs Swiss Bank UBS $2 Billion, Advisor FYI (Oct. 4, 2011), http://www.advisorfyi.com/rogue-trader-costs-swiss-bank-ubs-2-billion-2502.
  474. How to Build a Foolproof Family Limited Partnership, ThinkAdvisor (Sept. 17, 2011), http://www.thinkadvisor.com/2011/09/17/how-to-build-a-foolproof-family-limited-partnershi.
  475. Sidestepping Income Tax When a Policy Is Canceled With Outstanding Loans, ThinkAdvisor (Sept. 15, 2011), http://www.thinkadvisor.com/2011/09/15/sidestepping-income-tax-when-a-policy-is-canceled.
  476. No-Lapse Guaranteed UL Disappears, ThinkAdvisor (Sept. 9, 2011), http://www.thinkadvisor.com/2011/09/09/no-lapse-guaranteed-ul-disappears.
  477. The Bypass Trust Is Obsolete: Now What?, ThinkAdvisor (Sept. 8, 2011), http://www.thinkadvisor.com/2011/09/08/the-bypass-trust-is-obsolete-now-what.
  478. IRS Issues Basis Guidance for Estates Electing Against the Estate Tax, ThinkAdvisor (Sept. 7, 2011), http://www.thinkadvisor.com/2011/09/07/irs-issues-basis-guidance-for-estates-electing-aga.
  479. Is the Carried Interest Loophole Closing?, ThinkAdvisor (Sept. 5, 2011), http://www.thinkadvisor.com/2011/09/05/is-the-carried-interest-loophole-closing.
  480. Rogue Trader Costs Swiss Bank UBS $2 Billion, Advisor’s Journal of Advanced Markets (Sep. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-v.aspx?action=16.
  481. CBO Challenges Republicans on Tax Increases, Advisor FYI, Sep. 28, 2011), http://www.advisorfyi.com/cbo-challenges-republicans-on-tax-increases-2482.
  482. Online Credibility in the Finance World – Protecting Your Web Reputation & Company Brand, advisor FYI (Sep. 29, 2011), http://www.advisorfyi.com/online-credibility-in-the-finance-world-protecting-your-web-reputation-company-brand-2489.
  483. The Confusing World of Contingent Annuities, Advisor’s Journal of Advanced Markets (Sep. 29 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-u.aspx?action=16.
  484. FINRA Bids to Become RIA Regulator, Advisor’s Journal of Advanced Markets (Sep. 28 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-t.aspx?action=16.
  485. Administration Proposal Eliminates Tax Free Status of Muni Bonds for the Affluent, Advisor FYI (Sep. 27, 2011), http://www.advisorfyi.com/administration-proposal-eliminates-tax-free-status-of-muni-bonds-for-the-affluent-2478.
  486. CBO Challenges Republicans on Tax Increases, Advisor’s Journal of Advanced Markets (Sep. 27 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-s.aspx?action=16.
  487. Administration Proposal Eliminates Tax Free Status of Muni Bonds for the Affluent, Advisor’s Journal of Advanced Markets (Sep. 26 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc09011 1-r.aspx?action=16.
  488. Bank Financial Advisor Cross-Selling Floundering, Advisor’s Journal of Advanced Markets (Sep. 23 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-q.aspx?action=16.
  489. Roth Redo Can Slash Taxes, Advisor’s Journal of Advanced Markets (Sep. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-p.aspx?action=16.
  490. Dodd-Frank’s Call for a Federal Insurance Regulator, Advisor’s Journal of Advanced Markets (Sep. 21 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-o.aspx?action=16.
  491. “Wealthy” Making $200k+ Would Pay for President’s Jobs Act, Advisor FYI ( Sep. 20, 2011), http://www.advisorfyi.com/wealthy-making-200k-would-pay-for-presidents-jobs-act-2476.
  492. “Wealthy” Making $200k+ Would Pay for President’s Jobs Act, Advisor’s Journal of Advanced Markets (Sep. 20 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-n.aspx?action=16.
  493. Sidestepping Income Tax When a Policy with Outstanding Loans Is Cancelled, Advisor FYI (Sep. 19, 2011), http://www.advisorfyi.com/sidestepping-income-tax-when-a-policy-with-outstanding-loans-is-cancelled-2458.
  494. IRS Clarifies Deductibility of Advisory Fees by Estates and Trusts, Advisor FYI (Sep. 19, 2011), http://www.advisorfyi.com/irs-clarifies-deductibility-of-advisory-fees-by-estates-and-trusts-2465.
  495. Greek Crisis Continues to Stress World Economy, Advisor’s Journal of Advanced Markets (Sep. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-m.aspx?action=16.
  496. IRS Clarifies Deductibility of Advisory Fees by Estates and Trusts, Advisor’s Journal of Advanced Markets (Sep. 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-l.aspx?action=16.
  497. The Need for a Tailored Family Limit Partnership, Advisor’s Journal of Advanced Markets (Sep. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-k.aspx?action=16.
  498. Are You Part of “One of the Greatest Scams of Our Time”? , Advisor’s Journal of Advanced Markets (Sep. 14, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-j.aspx?action=16.
  499. Sidestepping Income Tax When a Policy Is Cancelled with Outstanding Loans, Advisor’s Journal of Advanced Markets (Sep. 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-i.aspx?action=16.
  500. US Sues Banks Over Mortgage Backed Securities, Advisor FYI (Sep. 12, 2011), http://www.advisorfyi.com/us-sues-banks-over-mortgage-backed-securities-2451.
  501. S. Sues Banks over Mortgage-Backed Securities, Advisor’s Journal of Advanced Markets (Sep. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-h.aspx?action=16.
  502. Producer Awards to Be Avoided, Advisor’s Journal of Advanced Markets (Sep. 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-g.aspx?action=16.
  503. Producer Awards To Be Avoided, Advisor FYI (Sep. 9, 2011), http://www.advisorfyi.com/producer-awards-to-be-avoided-2444.
  504. Making a Successful Inter-Firm Move, Advisor FYI (Sep. 8, 2011), http://www.advisorfyi.com/making-a-successful-inter-firm-move-2442.
  505. Making a Successful Inter-Firm Move, Advisor’s Journal of Advanced Markets (Sep. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-f.aspx?action=16.
  506. No-Lapse Guaranteed UL Disappears, Advisor FYI (Sep. 7, 2011), http://www.advisorfyi.com/no-lapse-guaranteed-ul-disappears-2440.
  507. No-Lapse Guaranteed UL Disappears, Advisor’s Journal of Advanced Markets (Sep. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-e.aspx?action=16.
  508. The Bypass Trust is Obsolete: Now What?, Advisor’s Journal of Advanced Markets (Sep. 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-d.aspx?action=16.
  509. IRS Issues Basis Guidance for Estates Electing against the Estate Tax, Advisor’s Journal of Advanced Markets (Sep. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-c.aspx?action=16.
  510. Is the Carried Interest Loophole Closing?, Advisor’s Journal of Advanced Markets ( Sep. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-b.aspx?action=16.
  511. Annuities and Inflation Risk, Advisor’s Journal of Advanced Markets (Sep. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-a.aspx?action=16.
  512. AARP Sues Wells Fargo, Fannie Mae over Reverse Mortgage Foreclosures, ThinkAdvisor (Aug. 25, 2011), http://www.thinkadvisor.com/2011/08/25/aarp-sues-wells-fargo-fannie-mae-over-reverse-mort.
  513. Preserving Investment in an Annuity Contract, ThinkAdvisor (Aug. 22, 2011), http://www.thinkadvisor.com/2011/08/22/preserving-investment-in-an-annuity-contract.
  514. Appeals Court Greenlights Charitable Formula Clause, ThinkAdvisor (Aug. 19, 2011), http://www.thinkadvisor.com/2011/08/19/appeals-court-greenlights-charitable-formula-claus.
  515. IRS Finally Issues Guidance on 2010 Estate Tax, ThinkAdvisor (Aug. 18, 2011), http://www.thinkadvisor.com/2011/08/18/irs-finally-issues-guidance-on-2010-estate-tax.
  516. IRS Streamlines Partial Exchanges of Annuities, ThinkAdvisor (Aug. 8, 2011), http://www.thinkadvisor.com/2011/08/08/irs-streamlines-partial-exchanges-of-annuities.
  517. High Net Worth Clients: To Friend or to Tweet?, Advisor FYI (Aug. 31, 2011), http://www.advisorfyi.com/high-net-worth-clients-to-friend-or-to-tweet-2430.
  518. High Net Worth Clients: To Friend or to Tweet?, Advisor’s Journal of Advanced Markets (Aug. 31, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-w.aspx?action=16.
  519. Avoid the FLP Trap When Paying the Estate Tax, Advisor’s Journal of Advanced Markets (Aug. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-v.aspx?action=16.
  520. Avoid the FLP Trap When Paying the Estate Tax, Advisor FYI (Aug. 30, 2011), http://www.advisorfyi.com/avoid-the-flp-trap-when-paying-the-estate-tax-2427.
  521. US Investigating Standard & Poors after Debt Downgrade, Advisor FYI (Aug. 29, 2011), http://www.advisorfyi.com/us-investigating-standard-poors-after-debt-downgrade-2424.
  522. S. Investigating Standard & Poors after Debt Downgrade, Advisor’s Journal of Advanced Markets (Aug. 29, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-u.aspx?action=16.
  523. LTC Buyers Choose Premium Increases over Limited Benefits , Advisor’s Journal of Advanced Markets (Aug. 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-t.aspx?action=16.
  524. LTC Buyers Choose Premium Increases Over Limited Benefits, Advisors FYI (Aug. 25, 2011), http://www.advisorfyi.com/ltc-buyers-choose-premium-increases-over-limited-benefits-2418.
  525. Deficit Reduction Committee Gets to Work, Advisor FYI (Aug. 26, 2011), http://www.advisorfyi.com/deficit-reduction-committee-gets-to-work-2420.
  526. Deficit Reduction Committee Gets to Work, Advisor’s Journal of Advanced Markets (Aug. 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-s.aspx?action=16.
  527. Are Income Tax Hikes Inevitable? , Advisor’s Journal of Advanced Markets (Aug. 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-r.aspx?action=16.
  528. Are Income Tax Hikes Inevitable?, Advisor FYI (Aug. 24, 2011), http://www.advisorfyi.com/are-income-tax-hikes-inevitable-2415.
  529. AARP Goes after Reverse Mortgages, Advisor’s Journal of Advanced Markets (Aug. 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-q.aspx?action=16.
  530. Real SEC Reform or Half Measure?, Advisor FYI ( Aug. 22, 2011), http://www.advisorfyi.com/real-sec-reform-or-half-measure-2410.
  531. Real SEC Reform or Half Measure? , Advisor’s Journal of Advanced Markets (Aug. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-p.aspx?action=16.
  532. The National Underwriter Company Presents, Advisor FYI (Aug. 19, 2011), http://www.advisorfyi.com/exciting-new-format-coming-soon-2406.
  533. K. Life Settlement Funds Expanding, Advisor’s Journal of Advanced Markets (Aug. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-o.aspx?action=16.
  534. UK Life Settlement Funds Expanding, Advisor FYI ( Aug. 19, 2011), http://www.advisorfyi.com/uk-life-settlement-funds-expanding-2404.
  535. Preserving Investment in an Annuity Contract, Advisor’s Journal of Advanced Markets (Aug. 18, 2011),   http://nationalunderwriteradvancedmarkets.com/articles/fc080111-n.aspx?action=16.
  536. Preserving Investment in an Annuity Contract, Advisor FYI (Aug. 18, 2011), http://www.advisorfyi.com/preserving-investment-in-an-annuity-contract-2402
  537. Charitable Formula Clause Greenlighted by Appeals Court, Advisor’s Journal of Advanced Markets (Aug. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-m.aspx?action=16.
  538. IRS Finally Issues Guidance on 2010 Estate Tax, Advisor’s Journal of Advanced Markets (Aug. 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-l.aspx?action=16.
  539. What Does the U.S. Downgrade Mean for Clients?, Advisor’s Journal of Advanced Markets (Aug. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-k.aspx?action=16.
  540. Texas Securities Regulator Sues Life Partners, Advisor’s Journal of Advanced Markets (Aug. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-j.aspx?action=16.
  541. Advisors Get Failing Grade for Social Media Flirtations, Advisor’s Journal of Advanced Markets (Aug. 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-i.aspx?action=16.
  542. Is the Internet Making Agent Direct Selling Obsolete in the Life Markets?, Advisor’s Journal of Advanced Markets (Aug. 10, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-h.aspx?action=16.
  543. Soliciting Business Overseas: FINRA Says to Look before You Leap, Advisor’s Journal of Advanced Markets (Aug. 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-g.aspx?action=16.
  544. Debt Limit Deal Leaves Unfinished Business, Advisor’s Journal of Advanced Markets (Aug. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-f.aspx?action=16.
  545. IRS Streamlines Partial Exchanges of Annuities, Advisor’s Journal of Advanced Markets (Aug. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-e.aspx?action=16.
  546. IRA Owners on Brokerage Chopping Block, Advisor’s Journal of Advanced Markets (Aug. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-d.aspx?action=16.
  547. FINRA: Taking the “Self” Out of Self-Regulatory Organization, Advisor’s Journal of Advanced Markets (Aug. 3, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-c.aspx?action=16.
  548. Annuity Respect: Earning It!, Advisor’s Journal of Advanced Markets ( Aug. 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-b.aspx?action=16.
  549. Is the Latest Greek Bailout Just Delaying the Inevitable? Advisor’s Journal of Advanced Markets (Aug. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-a.aspx?action=16
  550. Washington Contemplates Severe Cap on 401(k) Contributions, ThinkAdvisor (July 25, 2011), http://www.thinkadvisor.com/2011/07/25/washington-contemplates-severe-cap-on-401k-contrib.
  551. Treasury Extends FBAR Deadline Again, ThinkAdvisor (July 12, 2011), http://www.thinkadvisor.com/2011/07/12/treasury-extends-fbar-deadline-again.
  552. Guaranteed Minimum Withdrawal Benefits: Do Clients Need Them?, Advisor FYI (July 29, 2011), http://www.advisorfyi.com/guaranteed-minimum-withdrawal-benefits-do-clients-need-them-2293.
  553. Guaranteed Minimum Withdrawal Benefits: Do Clients Need Them?, Advisor’s Journal of Advanced Markets (July 29, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-u.aspx?action=16.
  554. Powers of Appointment: Trust Power or Tax Trap? , Advisor’s Journal of Advanced Markets (July 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-t.aspx?action=16.
  555. To Borrow or Not to Borrow: That is the Question, Advisor FYI (July 28, 2011), http://www.advisorfyi.com/to-borrow-or-not-to-borrow-that-is-the-question-2283.
  556. Powers of Appointment: Trust Power or Tax Trap?, Advisor FYI (July 28, 2011), http://www.advisorfyi.com/powers-of-appointment-trust-power-or-tax-trap-2286.
  557. Financial Stability Oversight Council Issues First Report, Advisor FYI (July 27, 2011), http://www.advisorfyi.com/financial-stability-oversight-council-issues-first-report-2276.
  558. Life Insurance Illustrative Rates, Nothing but Net, Advisor FYI (July 27, 2011), http://www.advisorfyi.com/life-insurance-illustrative-rates-nothing-but-net-2280.
  559. Life Insurance Illustrative Rates: Nothing but Net, , Advisor’s Journal of Advanced Markets (July 27, 2011),  http://nationalunderwriteradvancedmarkets.com/articles/fc070111-s.aspx?action=16.
  560. Is the SEC up to Regulating RIAs?, Advisor FYI (July 26, 2011), http://www.advisorfyi.com/is-the-sec-up-to-regulating-rias-2270.
  561. Is the SEC up to Regulating RIAs?, Advisor’s Journal of Advanced Markets (July 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-r.aspx?action=16.
  562. Time to Add Value (Added Tax)?, Advisor FYI (July 26, 2011), http://www.advisorfyi.com/time-to-add-value-added-tax-2266.
  563. Dodd-Frank’s One-Year Anniversary: Where Are We Now?, Advisor’s Journal of Advanced Markets (July 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-q.aspx?action=16.
  564. Dodd-Frank’s One-Year Anniversary: Where Are We Now?, AdvisorFYI (July 25, 2011), http://www.advisorfyi.com/dodd-frank%E2%80%99s-one-year-anniversary-where-are-we-now-2262.
  565. SEC to Discuss Muni Bond Market, Advisor FYI (July 25, 2011), http://www.advisorfyi.com/sec-to-discuss-muni-bond-market-2259.
  566. Roth Restructure Scheme Nets Couple a $2 Million Tax Bill, Advisor’s Journal of Advanced Markets (July 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-p.aspx?action=16.
  567. Start Spreading the News: Recent New York Insurance Crimes, Advisor FYI (July 22, 2011), http://www.advisorfyi.com/start-spreading-the-news-recent-new-york-insurance-crimes-2254.
  568. Decisions, Decisions, Decisions: the Effect of Choice on Investing Behavior, Advisor’s Journal of Advanced Markets (July 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-o.aspx?action=16.
  569. GAO Report Touts Annuities in Uncertain Retirement Environment, Advisor’s Journal of Advanced Markets (July 20, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-n.aspx?action=16.
  570. Washington Contemplating Severe Cap on 401(k) Contributions, Advisor’s Journal of Advanced Markets (July 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-m.aspx?action=16.
  571. Debt Deal Talks Down to the Wire, Advisor’s Journal of Advanced Markets (July 18, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-l.aspx?action=16.
  572. IRS Global Settlement for Millennium 419, Advisor’s Journal of Advanced Markets (July 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-h.aspx?action=16.
  573. Democrats Call Debt Limit Unconstitutional, Advisor’s Journal of Advanced Markets (July 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-g.aspx?action=16.
  574. Battle Brewing over Employments Status of Financial Advisors, Advisor’s Journal of Advanced Markets (July 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-f.aspx?action=16.
  575. Domestic Asset Protection Trusts: Equal to Their Offshore Brethren?, Advisor’s Journal of Advanced Markets (July 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-e.aspx?action=16.
  576. Financial Planners and Insurance Producers at Odds over Fiduciary Standard, Advisor’s Journal of Advanced Markets (July 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-d.aspx?action=16.
  577. FINRA Sets Regulatory Sights on Structured Products, Advisor’s Journal of Advanced Markets (July 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-c.aspx?action=16.
  578. Better Late Than Never: SEC Implements the Switch, Advisor’s Journal of Advanced Markets (July 4 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-b.aspx?action=16.
  579. Advisors Are from Mars, Clients Are from Venus, Advisor’s Journal of Advanced Markets (July 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-a.aspx?action=16.
  580. IRS Provides Answers for Holders of Foreign Assets, ThinkAdvisor (June, 30, 2011), http://www.thinkadvisor.com/2011/06/30/irs-provides-answers-for-holders-of-foreign-assets.
  581. When Are Insurance Policy Loans Taxable?, ThinkAdvisor (June 30, 2011), http://www.thinkadvisor.com/2011/06/30/when-are-insurance-policy-loans-taxable.
  582. How to Lose a Charitable Deduction: The IRS Speaks, ThinkAdvisor (June 24, 2011), http://www.thinkadvisor.com/2011/06/24/how-to-lose-a-charitable-deduction-the-irs-speaks.
  583. Income Tax: Partial Annuity Exchanges Under Section 1035, (June 30, 2011), http://www.advisorfyi.com/income-tax-partial-annuity-exchanges-under-section-1035-2123.
  584. Agent’s Allege Carrier Complicity in CHOLI , Advisor’s Journal of Advanced Markets (June 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-v.aspx?action=16.
  585. Agent’s Allege Carrier Complicity in CHOLI, Advisor FYI (June 30, 2011), http://www.advisorfyi.com/agent%E2%80%99s-allege-carrier-complicity-in-choli-2128.
  586. Foreign Account Compliance: Are Foreign Policies Included?, Advisor FYI (June, 2011), http://www.advisorfyi.com/foreign-account-compliance-are-foreign-policies-included-2113.
  587. Treasury extends FBAR Deadline Again, Advisor FYI (June, 29, 2011), http://www.advisorfyi.com/treasury-extends-fbar-deadline-again-2120.
  588. Tax Code Complexity and Compliance, Advisor FYI (June 29, 2011), http:/ 172. Foreign Account Compliance: Are Foreign Policies Included?, Advisor’s Journal of Advanced Markets (June 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-t.aspx?action=16.
  589. Three Year Rule Tax Review. Advisor FYI (June 28, 2011), http://www.advisorfyi.com/three-year-rule-tax-review-2110./www.advisorfyi.com/tax-code-complexity-and-compliance-2116.
  590. California Appeals Court Holds STOLI Law Isn’t Retroactive, ThinkAdvisor (June 10, 2011), http://www.thinkadvisor.com/2011/06/10/california-appeals-court-holds-stoli-law-isnt-retr.
  591. Tax Court Confirms Surrender Charges Reduce FMV of Life Policy, ThinkAdvisor (June 7, 2011), http://www.thinkadvisor.com/2011/06/07/tax-court-confirms-surrender-charges-reduce-fmv-of.
  592. Will Germany Let Greece Default?, ?, Advisor’s Journal of Advanced Markets ( June 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-s.aspx?action=16.
  593. Automatic Payroll Deduction IRAs, Advisor FYI (June 27, 2011), http://www.advisorfyi.com/automatic-payroll-deduction-iras-2100.
  594. Will Germany Let Greece Default?, Advisor FYI (June 27, 2011), http://www.advisorfyi.com/will-germany-let-greece-default-2106.
  595. Patenting the Tax Code?: Congress Says No, Advisor FYI (June 24, 2011), http://www.advisorfyi.com/patenting-the-tax-code-congress-says-no-2092.
  596. The Psychology of Saving: If We’re Living Longer, Why Are We Saving Less?, Advisor FYI (June, 24, 2011), http://www.advisorfyi.com/the-psychology-of-saving-if-we%E2%80%99re-living-longer-why-are-we-saving-less-2096.
  597. The Psychology of Saving: If We’re Living Longer, Why Are We Saving Less?, Advisor’s Journal of Advanced Markets ( June 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-r.aspx?action=16.
  598. Consumer Financial Protection Bureau: Ready for Launch?, Advisor’s Journal of Advanced Markets (June 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-q.aspx?action=16.
  599. When Are Policy Loans Taxable? , Advisor’s Journal of Advanced Markets (June 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-p.aspx?action=16.
  600. More States Moving to Estate Tax Repeal, Advisor’s Journal of Advanced Markets (June 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-o.aspx?action=16.
  601. Annuities: They Get No Respect, Advisor’s Journal of Advanced Markets ( June, 20, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-n.aspx?action=16.
  602. Foreign Protected Cell Insurance Companies: A Comparative Analysis, 26 Tax Talk (June 2011) (William H. Byrnes)
  603. IRS Provides FBAR Answers, Advisor’s Journal of Advanced Markets (June 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-m.aspx?action=16.
  604. Are Indexed Annuities Securities?, Advisor’s Journal of Advanced Markets (June 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-l.aspx?action=16.
  605. SEC Warns Investors about Principal Protected Notes, Advisor’s Journal of Advanced Markets (June 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-k.aspx?action=16.
  606. Dodd-Frank: Dying on the Vine?, Advisor’s Journal of Advanced Markets ( June , 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-j.aspx?action=16.
  607. Debt Limit Standoff Boils Over, Advisor’s Journal of Advanced Markets (June 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-i.aspx?action=16.
  608. What Next? ILITs and Estates under 5MM, Advisor’s Journal of Advanced Markets (June 10, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-h.aspx?action=16.
  609. How to Lose a Charitable Deduction, Advisor’s Journal of advanced Markets (June 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-g.aspx?action=16.
  610. How Are IRA Owners Investing Their Money?, Advisor’s Journal of Advanced Markets (June 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-f.aspx?action=16.
  611. Are Unisex Mortality Tables Coming to America?, Advisor’s Journal of Advanced Markets ( June 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-e.aspx?action=16.
  612. Corporate Tax Reform: Easier Said Than Done, Advisor’s Journal of Advanced Markets (June, 2011), http://nationalunderwriteradvancedmarkets.com/advisors-journal.aspx.
  613. How Much to Allocate to Annuities: A Critical Analysis, Advisor’s Journal of Advanced Markets (June, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-c.aspx?action=16.
  614. Court Holds that STOLI Law Is Not Retroactive, Advisor’s Journal of Advanced Markets (June 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-b.aspx?action=16.
  615. Tax Court Confirms That Surrender Charges Reduce Value of Life Insurance Policy, Advisor’s Journal of Advanced Markets (June 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-a.aspx?action=16.
  616. Stranger-Owned Life Insurance: Is the Contestability Period a Shield or a Sword?, ThinkAdvisor (May 31, 2011), http://www.thinkadvisor.com/2011/05/31/strangerowned-life-insurance-is-the-contestability.
  617. Wealth Management in Today’s Economic Environment: A Series, Part II, Advisory FYI (May 31, 2011), http://www.advisorfyi.com/wealth-management-in-today%E2%80%99s-economic-environment-a-series-part-ii-1891.
  618. FINRA Puts Disciplinary Histories on Web, Advisory FYI (May 31, 2011), http://www.advisorfyi.com/finra-puts-disciplinary-histories-on-web-1900.
  619. FINRA Puts Disciplinary Histories on Web, Advisor’s Journal of Advanced Markets (May 31, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-v.aspx?action=16.
  620. Wealth Management in Today’s Economic Environment: A Series, Part I, Advisory FYI (May 30, 2011), http://www.advisorfyi.com/wealth-management-in-today%E2%80%99s-economic-environment-a-series-part-i-1868.
  621. Pensions Turn to Death Bonds, Advisory FYI (May 30, 2011), http://www.advisorfyi.com/pensions-turn-to-death-bonds-2-1885.
  622. Pensions Turn to Death Bonds, Advisor’s Journal of Advanced Markets (May. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-u.aspx?action=16.
  623. Versatile ETFs are Utilized in Many Portfolio Management Methodologies, Advisor FYI (May 27, 2011), http://www.advisorfyi.com/versatile-etfs-are-utilized-in-many-portfolio-management-methodologies-1864.
  624. Money Market Funds—A Destabilizing Systemic Risk?, Advisor’s Journal of Advanced Markets (May 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-t.aspx?action=16.
  625. SEC Softening its Stance on Private Placements, Advisor FYI (May 26, 2011), http://www.advisorfyi.com/sec-softening-its-stance-on-private-placements-1838.
  626. Why use Exchange Traded Funds in Portfolio Management?: A Primer, Advisor FYI (May 26, 2011), http://www.advisorfyi.com/why-use-exchange-traded-funds-in-portfolio-management-a-primer-1858.
  627. SEC Softening Its Stance on Private Placements, Advisors Journal of Advanced Markets (May 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-s.aspx?action=16.
  628. Dodd-Frank Whistleblowing—Rewarding the Robbers?, Advisor’s Journal of Advanced Markets (May 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-r.aspx?action=16.
  629. Dodd-Frank Whistleblowing—Rewarding the Robbers?, Advisor FYI ( May 25, 2011), http://www.advisorfyi.com/dodd-frank-whistleblowing%E2%80%94rewarding-the-robbers-1835.
  630. The Qualified Domestic Trust: An Individual with a Non-US Citizen Spouse’s Best Friend, Advisor FYI (May 25, 2011), http://www.advisorfyi.com/the-qualified-domestic-trust-an-individual-with-a-non-us-citizen-spouse%E2%80%99s-best-friend-1847.
  631. Is the Contestability Period a Shield or a Sword in STOLI Disputes?, Advisor FYI (May 24, 2011), http://www.advisorfyi.com/is-the-contestability-period-a-shield-or-a-sword-in-stoli-disputes-1830.
  632. Is the Contestability Period a Shield or a Sword in STOLI Disputes?, Advisor’s Journal of Advanced Markets.
  633. Debt Ceiling Approaching: Prepare for Impact, Advisor’s Journal of Advanced Markets (May 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-p.aspx?action=16.
  634. FINRA Rule 45-30: Expansive New Complaint Report Requirements, Advisor’s Journal of Advance Markets (May17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-l.aspx?action=16.
  635. Is Barney Frank’s Resolve to Implement Dodd-Frank Weakening?, Advisor’s Journal of Advanced Markets (May 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-k.aspx?action=16
  636. The Changing World of Health Insurance: MLRs Slam Commissions, Advisor’s Journal of Advanced Markets (May 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-j.aspx?action=16.
  637. New Advisor Search Engine: Marketing Opportunity or Unwanted Expense?, Advisor’s Journal of Advanced Markets (May 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-i.aspx?action=16.
  638. STOLI Scheme Lands Insurance Agent in Jail, Advisor’s Journal of Advanced Markets (May 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-h.aspx?action=16.
  639. The New Rules for Advisors to Municipal Retirement Plans, ThinkAdvisor (May 10, 2011), http://www.thinkadvisor.com/2011/05/10/the-new-rules-for-advisors-to-municipal-retirement.
  640. The Pitfalls of Transitioning between Firms, Advisor’s Journal of Advanced Markets (May 10, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-g.aspx?action=16.
  641. IRS QTIP Ruling: Perils of Future Changes, Advisor’s Journal of Advanced Markets (May 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-f.aspx?action=16.
  642. Know the Rules before Playing the Game: Municipal Retirement Plans, Advisor’s Journal of Advanced Markets (May 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-e.aspx?action=16.
  643. SEC OKs CFP Board’s Request to Dig into Applicants’ Backgrounds, Advisor’s Journal of Advanced Markets (May 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-d.aspx?action=16.
  644. New Cancellation of Debt Rules Leave Grantors on the Hook, Advisor’s Journal of Advanced Markets (May 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-c.aspx?action=16.
  645. Ready or Not, Here They Come: The New Hedge Funds, Advisor’s Journal of Advanced Markets (May 3, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-b.aspx?action=16.
  646. Storm Clouds over U.S. Debt, Advisor’s Journal of Advanced Markets (May 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-a.aspx?action=16.
  647. IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger?, ThinkAdvisor (Apr. 29, 2011), http://www.thinkadvisor.com/2011/04/29/irs-high-net-worth-initiative-fearsome-beast-or-pa.
  648. Beneficiary Designations and Divorce Decrees: A Cautionary Tale, ThinkAdvisor (Apr. 29, 2011), http://www.thinkadvisor.com/2011/04/29/beneficiary-designations-and-divorce-decrees-a-cau.
  649. Disarray at SEC Is Complicating RIA ‘Switch’ to State Oversight, ThinkAdvisor (Apr. 29, 2011), http://www.thinkadvisor.com/2011/04/29/disarray-at-sec-is-complicating-ria-switch-to-stat.
  650. The Pitfalls for You and Your Client When They Take Your Tax Advice, ThinkAdvisor (Apr. 27, 2011), http://www.thinkadvisor.com/2011/04/27/the-pitfalls-for-you-and-your-client-when-they-tak.
  651. Do Your Clients’ International Assets Create Criminal Tax Exposure?, ThinkAdvisor (Apr. 25, 2011), http://www.thinkadvisor.com/2011/04/25/do-your-clients-international-assets-create-crimin.
  652. Could 2011 & 2012 Gifts Come Back to Bite the Grantor?, ThinkAdvisor (Apr. 19, 2011), http://www.thinkadvisor.com/2011/04/19/could-2011-2012-gifts-come-back-to-bite-the-grant.
  653. The Perils of Nonqualified ‘Top-Hat’ Plans: Feinberg v. Rand McNally, ThinkAdvisor (Mar. 28, 2011), http://www.thinkadvisor.com/2011/03/28/the-perils-of-nonqualified-tophat-plans-feinberg-v.
  654. New Annuity Suitability Penalties Announced by States, ThinkAdvisor (Mar. 25, 2011), http://www.thinkadvisor.com/2011/03/25/new-annuity-suitability-penalties-announced-by-sta.
  655. Life Partners Holdings Hit with Class-Action Lawsuit, ThinkAdvisor (Mar. 9, 2011), http://www.thinkadvisor.com/2011/03/09/life-partners-holdings-hit-with-classaction-lawsui.
  656. Subsequent Divorce Decree’s Impact on Beneficiary Designation, Advisor FYI (Apr. 29, 2011), http://www.advisorfyi.com/subsequent-divorce-decree%E2%80%99s-impact-on-beneficiary-designation-1676.
  657. Estate and Gift Tax Series: Part 5 The DSUEA after 2012, Advisor FYI (Apr. 29, 2011), http://www.advisorfyi.com/estate-and-gift-tax-series-part-5-the-dsuea-after-2012-1661.
  658. Subsequent Divorce Decree’s Impact on Beneficiary Designation, Advisor’s Journal of Advanced Markets (Apr. 29, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-u.aspx?action=16.
  659. Disarray at the SEC is Complicating the “Switch”, Advisor’s Journal of Advanced Markets (Apr. 28, 201), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-t.aspx?action=16.
  660. Estate and Gift Tax Series: Part 4 Use of Trusts, Advisor FYI (Apr. 28, 2011),  http://www.advisorfyi.com/estate-and-gift-tax-series-part-4-use-of-trusts-1658.
  661. Historical Performance of Underlying Cash Value of Life Insurance, Advisor FYI (Apr. 28, 2011), http://www.advisorfyi.com/historical-performance-of-underlying-cash-value-of-life-insurance-1673.
  662. Historical Performance of Underlying Cash Value of Life Insurance, Advisor’s Journal of Advanced Markets (Apr. 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-s.aspx?action=16.
  663. Estate and Gift Tax Series: Part 3 The Marital Deduction and Portability of the Spousal Exemption, Advisor FYI (Apr. 27, 2011), http://www.advisorfyi.com/estate-and-gift-tax-series-part-3-the-marital-deduction-and-portability-of-the-spousal-exemption-1654.
  664. IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger?, Advisor FYI (Apr. 27, 2011), http://www.advisorfyi.com/irs-high-net-worth-initiative-fearsome-beast-or-paper-tiger-1670.
  665. Estate and Gift Tax Series: Part 2 Transfer Tax Provisions, Advisor FYI (Apr. 26, 2011), http://www.advisorfyi.com/estate-and-gift-tax-series-part-2-transfer-tax-provisions-1650.
  666. IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger?, Advisor’s Journal of Advanced Markets (Apr. 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-r.aspx?action=16.
  667. Republican Ryan’s Budget Faces Bipartisan “Gang of Six”, Advisor’s Journal of Advanced Markets (Apr. 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-q.aspx?action=16.
  668. Estate and Gift Tax Series: Part 1 Introduction, Advisor FYI (Apr. 25, 2011), http://www.advisorfyi.com/estate-and-gift-tax-series-part-1-introduction-1643.
  669. Getting Your Feet Wet in the Social Media Market, Advisor’s Journal of Advanced Markets (Apr. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-p.aspx?action=16.
  670. Getting Your Feet Wet in the Social Media Market, Advisor FYI (Apr. 22, 2011), http://www.advisorfyi.com/getting-your-feet-wet-in-the-social-media-market-1629.
  671. S. Flying High on ‘AAA’ Rating, Advisor FYI (Apr. 22, 2011), http://www.advisorfyi.com/u-s-flying-high-on-%E2%80%98aaa%E2%80%99-rating-1637.
  672. Private Placements Becoming Much Riskier for Firms, Advisor’s Journal of Advanced Markets (Apr. 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-o.aspx?action=16.
  673. Are Portfolios-To-Go Threatening Your Business?, Advisor’s Journal of Advanced Markets (Apr. 20, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-n.aspx?action=16.
  674. Russell v. Commissioner—the Producer’s Problem—Client’s Reliance on Tax Advice, Advisor’s Journal of Advanced Markets (Apr. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-m.aspx?action=16.
  675. Republicans Look to Erode Dodd-Frank, Advisor’s Journal of Advanced Markets (Apr. 18, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-l.aspx?action=16.
  676. Stranger-Originated Annuity Transactions Could Lead to New Penalties, Advisor’s Journal of Advanced Markets (Apr. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-k.aspx?action=16.
  677. Do Your Clients’ International Assets Create Criminal Tax Exposure?, Advisor’s Journal of Advance Markets (Apr. 14, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-j.aspx?action=16.
  678. Turning Plan Sponsors’ Risk into Reward, Advisor’s Journal of Advanced Markets (Apr. 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-i.aspx?action=16.
  679. How Many Basis Points Is the Competition Charging for Advisory Services?, Advisor’s Journal of Advanced Markets (Apr. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-h.aspx?action=16.
  680. Could 2011 and 2012 Gifts Come Back to Bite the Grantor?, Advisor’s Journal of Advanced Markets (Apr. 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-g.aspx?action=16.
  681. What’s Driving the Increasing Appeal of the RIA Model?, Advisor’s Journal of Advanced Markets (Apr. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-f.aspx?action=16.
  682. Is the Life Insurance Gender Gap Really Closing?, Advisor’s Journal of Advanced Markets (Apr. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-e.aspx?action=16.
  683. It’s Not Facebook That’s Making Microsoft Obsolete: Advisor Technology Trends, Advisor’s Journal of Advanced Markets (Apr. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-c.aspx?action=16.
  684. Aggressive IRS Gift Tax Audit Initiative: John Doe Summons, Advisor’s Journal of Advanced Markets (Apr. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-b.aspx?action=16.
  685. Can Typecasting Your Clients Grow Your Advisory Business?, Advisor’s Journal of Advanced Markets (Apr. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-a.aspx?action=16.
  686. Plan Clients: Where Are the Advisory Margins?, Advisor’s Journal of Advanced Markets (Mar. 31, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-w.aspx?action=16.
  687. Health Care Law Coming to Fruition with Informational Reporting, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/health-care-law-coming-to-fruition-with-informational-reporting-1495.
  688. Drama Over the “Drawbacks” of Annuities, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/drama-over-the-%E2%80%9Cdrawbacks%E2%80%9D-of-annuities-1498.
  689. Drama Over the “Drawbacks” of Annuities, Advisor’s Journal of Advanced Markets (Mar. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-v.aspx?action=16.
  690. New York Holds Carrier Can’t Deny Term Conversion for Settlement, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/new-york-holds-carrier-can%E2%80%99t-deny-term-conversion-for-settlement-1491.
  691. Child and Dependent Care Credit, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/child-and-dependent-care-credit-1488.
  692. Republicans Balk at RIA User Fees, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/republicans-balk-at-ria-user-fees-1485.
  693. New York Holds Carrier Cannot Deny Term Conversion for Settlement, Advisor’s Journal of Advanced Markets (Mar. 29, 2011),
  694. http://nationalunderwriteradvancedmarkets.com/articles/fc030111-u.aspx?action=16.b
  695. A Very Low Confidence Level for Retirees, Advisor FYI (Mar. 29, 2011), http://www.advisorfyi.com/a-very-low-confidence-level-for-retirees-1482.
  696. New York State Insurance Fraud Investigations Led to 668 Arrests in 2010, Advisor FYI (Mar. 29, 2011), http://www.advisorfyi.com/new-york-state-insurance-fraud-investigations-led-to-668-arrests-in-2010-1473.
  697. The Perils of Top-Hat Plans, Advisor FYI (Mar. 29, 2011), http://www.advisorfyi.com/the-perils-of-top-hat-plans-1479.
  698. Republicans Balk at RIA User Fees, Advisor’s Journal of Advanced Markets (Mar. 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-t.aspx?action=16.
  699. Does the IRS Make Mistakes Too?, Advisor FYI (Mar. 25, 2011), http://www.advisorfyi.com/does-the-irs-make-mistakes-too-1453.
  700. Feinberg: The Perils of Top-Hat Plans, Advisors Journal of Advanced Markets (Mar. 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-s.aspx?action=16.
  701. Guaranteed Living Benefit Riders Breathe Life into Variable Annuity Sales, Advisor FYI (Mar. 25, 2011), http://www.advisorfyi.com/guaranteed-living-benefit-riders-breathe-life-into-variable-annuity-sales-1463.
  702. Guaranteed Living Benefit Riders Breathe Life into Variable Annuity Sales, Advisor’s Journal of Advanced Markets (Mar. 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-r.aspx?action=16.
  703. Relative Policy Value of Life Insurance, Advisor’s Journal of Advanced Markets (Mar. 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-q.aspx?action=16.
  704. Tax Court Revives Partnership Self-Employment Tax Debate, Advisor’s Journal of Advanced Markets (Mar. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-p.aspx?action=16.
  705. NCOIL Announces New Annuity Suitability Penalties, Advisor’s Journal of Advanced Markets (Mar. 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-o.aspx?action=16.
  706. Are the Mass Affluent Missing from Your Client Profile?, Advisor’s Journal of Advanced Markets (Mar. 18, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-n.aspx?action=16.
  707. Tax-Free Exchange Can Erase Policy’s Tax Benefits, Advisor’s Journal of Advanced Markets, Advisor’s Journal of Advanced Markets (Mar. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-m.aspx?action=16.
  708. SEC Moves to Require Full Disclosure of Incentive-Based Compensation, Advisor’s Journal of Advanced Markets (Mar. 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-l.aspx?action=16.
  709. Congress Set to Nix Tax Strategies Patents, Advisor’s Journal of Advanced Markets (Mar. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-k.aspx?action=16.
  710. Obama Administration Targets S Corps in Corporate Tax Reform War, Advisor’s Journal of Advanced Markets (Mar. 14, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-j.aspx?action=16.
  711. Advisors’ Stairsteps of Influence, Advisor’s Journal of Advanced Markets (Mar. 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-i.aspx?action=16.
  712. IRS Announces Lenient Lien Program for Small Businesses, Advisor’s Journal of Advanced Markets (Mar. 10, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-h.aspx?action=16.
  713. Are All Target Date Funds Created Equal?, Advisor’s Journal of Advanced Markets (Mar. 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-g.aspx?action=16.
  714. Is a Hybrid Practice Model Right for You?, Advisor’s Journal of Advanced Markets (Mar. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-f.aspx?action=16.
  715. Playing Politics While a Government Shutdown Looms, Advisor’s Journal of the Advanced Markets (Mar. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-e.aspx?action=16.
  716. A Date Can Make the Difference in Valuation Cases, Advisor’s Journal of Advanced Markets (Mar. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-d.aspx?action=16.
  717. Could QE2 Spawn 70s Style Stagflation?, Advisor’s Journal of Advanced Markets (Mar. 3, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-c.aspx?action=16.
  718. Appealing to Your Affluent Clients’ Retirement Planning Values, Advisor’s Journal of Advanced Markets (Mar. 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-b.aspx?action=16.
  719. Obama Budget Would Undercut Utility of Life Insurance in Small Business Planning, Advisor’s Journal of Advanced Markets (Mar. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-a.aspx?action=16.
  720. The Financial Crisis Inquiry Report, Advisory FYI (Feb. 28, 2011), http://www.advisorfyi.com/the-financial-crisis-inquiry-report-1307.
  721. IRS Kicks Off New Offshore Amnesty Program, Advisory FYI (Feb. 28, 2011), http://www.advisorfyi.com/irs-kicks-off-new-offshore-amnesty-program-1309.
  722. SEC Says “Not So Fast” to Advisor Social Media Marketing, Advisor’s Journal of Advanced Markets (Feb. 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-s.aspx?action=16.
  723. Pricing Stability of Life Insurance, Advisory FYI (Feb. 28, 2011), http://www.advisorfyi.com/pricing-stability-of-life-insurance-1301.
  724. Preparing for FATCA, in 26 Tax Talk (Feb. 2011) (William H. Byrnes)
  725. New York Insurance and Banking: United at Last, Advisory FYI (Feb. 25, 2011), http://www.advisorfyi.com/new-york-insurance-and-banking-united-at-last-1305.
  726. Tax-Free Hedge Fund Investment: Private Placement Insurance, Advisor’s Journal for Advanced Markets (Feb. 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-r.aspx?action=16.
  727. IRS Kicks Off New Offshore Amnesty Program, Advisor’s Journal of Advanced Markets (Feb 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-q.aspx?action=16.
  728. Offshore Swiss Bank Indictments Follow Voluntary Disclosure Program, Advisory FYI (Feb. 24, 2011), http://www.advisorfyi.com/offshore-swiss-bank-indictments-follow-voluntary-disclosure-program-1297.
  729. Life Partners Holdings Hit with Class-Action Lawsuit, Advisory FYI (Feb. 24, 2011), http://www.advisorfyi.com/life-partners-holdings-hit-with-class-action-lawsuit-1294.
  730. Tax Court Calculates FMV of Policies Distributed from Terminated 419 Plan, Advisory FYI (Feb. 24, 2011), http://www.advisorfyi.com/tax-court-calculates-fmv-of-policies-distributed-from-terminated-419-plan-1290.
  731. Advanced Markets Preview: Personal and Nonbusiness Deductions, Advisory FYI (Feb. 23, 2011), http://www.advisorfyi.com/advanced-markets-preview-personal-and-nonbusiness-deductions-1287.
  732. Pricing Stability of Life Insurance, Advisor’s Journal of Advanced Markets (Feb. 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-p.aspx?action=16.
  733. Life Partners Holdings Hit with Class-Action Lawsuit, Advisor’s Journal of Advanced Markets (Feb. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-o.aspx?action=16.
  734. Tax Court Calculates FMV of Policies Distributed from Terminated 419 Plan, Advisor’s Journal of Advanced Markets (Feb. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-n.aspx?action=16.
  735. 1099 B2B Reporting To Be Repealed, Advisor’s Journal of Advanced Markets (Feb. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-m.aspx?action=16.
  736. SEC Unprepared to Implement a Fiduciary Standard for Broker-Dealers, Advisor’s Journal of Advanced Markets (Feb. 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-l.aspx?action=16.
  737. Firms Selling Private Placements Face Increased Scrutiny, Advisor’s Journal of Advanced Markets (Feb. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-k.aspx?action=16.
  738. Advisor/Trustee Ends Up Responsible for a Trust’s Tax Bill?, Advisor’s Journal of Advanced Markets (Feb. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-f.aspx?action=16.
  739. SEC Fiduciary Standard Study Answers Few Questions, Advisor’s Journal of Advanced Markets (Feb. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-d.aspx?action=16.
  740. SEC Waffles in Study on Improving RIA Oversight, Advisor’s Journal of Advanced Markets (Feb. 3, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-c.aspx?action=16.
  741. Life Settlement Provider Accused of Falsifying Life Span Reports, Advisor’s Journal of Advanced Markets (Feb. 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-b.aspx?action=16.
  742. Court Nixes Carrier’s 300 Percent Premium Increase, Advisor’s Journal of Advanced Markets (Feb. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-a.aspx?action=16.
  743. IRS Rebuffed by Federal Court of Appeals in Valuation Discount Case, Advisor’s Journal of Advanced Markets (Jan. 31, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-u.aspx?action=16.
  744. SEP Plans Simplified, Advisory FYI ( Jan. 31, 2011), http://www.advisorfyi.com/sep-plans-simplified-1139.
  745. Wikileaks To Release Details of Secret Swiss Accounts, Advisory FYI ( Jan. 31, 2011), http://www.advisorfyi.com/wikileaks-to-release-details-of-secret-swiss-accounts-1137.
  746. NCOIL Warns a Federal Insurance Charter Would Hurt the States, Advisory FYI (Jan. 28, 2011), http://www.advisorfyi.com/ncoil-warns-a-federal-insurance-charter-would-hurt-the-states-1129.
  747. Passive Foreign Investment Company Special Disclosure Tax, Advisory FYI (Jan. 28, 2011), http://www.advisorfyi.com/passive-foreign-investment-company-special-disclosure-tax-1135.
  748. SEC Approves FINRA Suitability and Know-Your-Customer Rules, Advisory FYI (Jan. 27, 2011), http://www.advisorfyi.com/sec-approves-finra-suitability-and-know-your-customer-rules-1127.
  749. Group-Term Life Policy Tax Consequences, Advisory FYI (Jan. 27, 2011), http://www.advisorfyi.com/group-term-life-policy-tax-consequences-1132.
  750. Wage War: Round One, Advisory FYI (Jan. 27, 2011), http://www.advisorfyi.com/wage-war-round-one-1123.
  751. Dodd-Frank Aftermath: CFTC Rule Making Process Stalls, Advisory FYI (Jan. 26, 2011), http://www.advisorfyi.com/dodd-frank-aftermath-cftc-rule-making-process-stalls-1119.
  752. Study Exposes Impact of Health Care Act’s Employer Penalties, Advisor’s Journal of Advanced Markets (Jan. 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-t.aspx?action=16.
  753. Obama Tax Compromise Provides 100 Percent Bonus Depreciation of Business Assets Through 2011, Advisor’s Journal of Advanced Markets (Jan. 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-a.aspx?action=16.
  754. Wikileaks to Release Details of Secret Swiss Accounts, Advisor’s Journal of Advanced Markets (Jan. 27. 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-s.aspx?action=16.
  755. NCOIL Warns a Federal Insurance Charter Would Hurt the States, Advisor’s Journal of Advanced Markets (Jan. 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-r.aspx?action=16.
  756. SEC Approves FINRA Suitability and Know-Your-Customer Rules, Advisor’s Journal of Advanced Markets (Jan.25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-q.aspx?action=16.
  757. Dodd-Frank Aftermath: CFTC Rule Making Process Stalls, Advisor’s Journal of Advanced Markets (Jan. 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-p.aspx?action=16.
  758. IRS Takes Qualified IRA Charitable Distributions off the Table for 2010, Advisor FYI (Jan. 25, 2011), http://www.advisorfyi.com/irs-takes-qualified-ira-charitable-distributions-off-the-table-for-2010-1116.
  759. New Dodd-Frank Study Calls for Stringent Standards, Advisor FYI (Jan. 25, 2011), http://www.advisorfyi.com/new-dodd-frank-study-calls-for-stringent-standards-1112.
  760. IRS Takes Qualified IRA Charitable Distributions off the Table for 2010, Advisor’s Journal of Advanced Markets (Jan. 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-o.aspx?action=16.
  761. Tax Courts Holds Employee Taxable for Value of Life Insurance Owned by Welfare-Benefit Plan, Advisor’s Journal of Advanced Markets (Jan. 20, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-n.aspx?action=16.
  762. Pardee v. Pardee: Agent as Trustee Liability, Advisor’s Journal of Advanced Markets (Jan. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-m.aspx?action=16.
  763. Republican House Rules Will Facilitate Future Tax Cuts, Advisor’s Journal of Advanced Markets (Jan. 18, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-l.aspx?action=16.
  764. Cost Competitiveness of Life Insurance, Advisor’s Journal of Advanced Markets (Jan. 17, 2011), Advisor’s Journal of Advanced Markets (Jan. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-k.aspx?action=16.
  765. Congress Extends Wage Credit for Employees Who Are Active Duty Members of the Military, Advisor’s Journal of Advanced Markets (Jan. 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-i.aspx?action=16.
  766. Broker Bonus Arbitration Bottleneck Forces FINRA to Reconsider Arbitrator Qualification Standards, Advisor’s Journal of Advanced Markets (Jan. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-h.aspx?action=16.
  767. Tax Season Starting Late for Some Taxpayers , Advisor’s Journal of Advanced Markets (Jan. 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-g.aspx?action=16.
  768. Carriers Targeted by Suit Over Losses on Madoff Investments, Advisor’s Journal of Advanced, Advisor’s Journal of Advanced Markets (Jan. 10 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-f.aspx?action=16.
  769. Congress Extends Unemployment Insurance for Another Thirteen Months, Advisor’s Journal of Advanced Markets (Jan. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-e.aspx?action=16.
  770. Last Minute AMT Patch Shields Middle-Class Taxpayers, Advisor’s Journal of Advanced Markets (Jan. 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-d.aspx?action=16.
  771. Qualified Charitable Distributions from an IRA, Advisor’s Journal of Advanced Markets (Jan 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-c.aspx?action=16.
  772. Positive Economic Indicators—Recovery or Another False Start?, Advisor’s Journal of Advanced Markets (Jan. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-b.aspx?action=16.
  773. Three Advisors Sentenced to Prison for Faith-Based Scam, Advisor’s Journal of Advanced Markets (Dec. 31, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-w.aspx?action=16.
  774. House Passes Bill Modernizing Mutual Fund Taxation, Advisor’s Journal of Advanced Markets (Dec. 30, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-v.aspx?action=16.
  775. 2010 Estates: To Elect or Not to Elect, Advisor’s Journal of Advanced Markets (Dec. 29, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-u.aspx?action=16.
  776. Cancellation of a Policy Generates Taxable Income: The Sanders Case, Advisor’s Journal of Advanced Markets (Dec. 28, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-t.aspx?action=16.
  777. Does the New Estate Tax Make the Bypass Trust Obsolete?, Advisor’s Journal of Advanced Markets (Dec. 27, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-s.aspx?action=16.
  778. Report Slams Reverse Mortgages, Advisor’s Journal of Advanced Markets (Dec. 24, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-r.aspx?action=16.
  779. The Recession: Over or America’s Lost Decade?, Advisor’s Journal of Advanced Markets (Dec. 23, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-q.aspx?action=16.
  780. Obama’s Social Security Tax Holiday: Penny Wise and Pound Foolish?, (Dec. 22, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-p.aspx?action=16.
  781. IRS Planning New Voluntary Disclosure Program for Offshore Assets, Advisor’s Journal of Advanced Markets (Dec. 21, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-o.aspx?action=16.
  782. Obama Tax Agreement Faces Stiff Resistance in Congress, Advisor’s Journal of Advanced Markets (Dec. 13, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-i.aspx?action=16.
  783. Estate Asks Supreme Court to Consider GST Tax Grandfathering Exemption, Advisor’s Journal of Advanced Markets (Dec. 10, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-h.aspx?action=16.
  784. New FINRA Rule Restricts Brokers’ Outside Business Activities, Advisor’s Journal of Advanced Markets (Dec. 9, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-g.aspx?action=16.
  785. NCOIL Adopts Beneficiaries Bill of Rights as Retained Asset Accounts under Fire, Advisor’s Journal of Advanced Markets (Dec. 8, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-f.aspx?action=16.
  786. Lame Duck Agenda Packed with Tax Business, Advisor’s Journal of Advanced Markets (Dec. 7, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-e.aspx?action=16.
  787. New York Court of Appeals Upholds STOLI Arrangement, Advisor’s Journal of Advanced Markets (Dec. 3, 2010) http://nationalunderwriteradvancedmarkets.com/articles/fc120110-c.aspx?action=16.
  788. Insurance Agents Sued for Giving Bad Tax Advice, Advisor’s Journal of Advanced Markets (Dec. 2, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-b.aspx?action=16.
  789. Women Are Leading Purchasers of Immediate Annuity Customers, Advisor’s Journal of Advanced Market (Dec. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-d.aspx?action=16.
  790. NCOIL Adopts Model Act Requiring Insurers to Inform Consumers of Settlement Options, Advisor’s Journal of Advanced Markets (Dec. 1, 2010),
  791. http://nationalunderwriteradvancedmarkets.com/articles/fc120110-a.aspx?action=16.
  792. Enhancing Executive Compensation: 162 Bonus Plans, Advisory FYI (Nov. 30, 2010), http://www.advisorfyi.com/enhancing-executive-compensation-162-bonus-plans-783.
  793. T-Bills, Notes and Bonds: A Primer, Advisory FYI (Nov. 30, 2010), http://www.advisorfyi.com/t-bills-notes-and-bonds-a-primer-820.
  794. Year-End Tax Planning Series: Charitable Deductions, Advisory FYI (Nov. 29, 2010), http://www.advisorfyi.com/year-end-tax-planning-series-charitable-deductions-777.
  795. Enhancing Executive Compensation: 162 Bonus Plans, Advisor’s Journal of Advanced Markets (Nov. 29, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-s.aspx?action=16.
  796. Insurers Accused of Wrongfully Refusing to Pay Death Benefits, Advisor’s Journal of Advanced Markets (Nov. 30, 2010). http://nationalunderwriteradvancedmarkets.com/articles/fc110110-t.aspx?action=16.
  797. Lawsuit Seeks to Hold Insurer Responsible for Suspicious Death, Advisory FYI (Nov. 27, 2010), http://www.advisorfyi.com/lawsuit-seeks-to-hold-insurer-responsible-for-suspicious-death-751.
  798. Finance Committee Promises AMT Patch, Advisory FYI (Nov. 26, 2010), http://www.advisorfyi.com/finance-committee-promises-amt-patch-671.
  799. New Report Shows Room for Growth for Wealth Managers, Advisory FYI (Nov. 26, 2010), http://www.advisorfyi.com/new-report-shows-room-for-growth-for-wealth-managers-772.
  800. FINRA Positions Itself to Oversee Advisers, Advisory FYI (Nov. 24, 2010), http://www.advisorfyi.com/finra-positions-itself-to-oversee-advisers-654.
  801. 1099s and Cost Basis Reporting, Advisory FYI (Nov. 24, 2010), http://www.advisorfyi.com/1099s-and-cost-basis-reporting-691.
  802. Lawsuit Seeks to Hold Insurer Responsible for Suspicious Death, Advisor’s Journal of Advanced Markets (Nov. 24, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-r.aspx?action=16.
  803. IRS Ruling Considers Unforeseeable Emergency Distributions from a Qualified Plan, Advisory FYI (Nov. 23, 2010), http://www.advisorfyi.com/irs-ruling-considers-unforeseeable-emergency-distributions-from-a-qualified-plan-622.
  804. Group Captive Insurance Companies and Year End Tax Considerations, Advisory FYI (Nov. 23, 2010), http://www.advisorfyi.com/group-captive-insurance-companies-and-year-end-tax-considerations-645.
  805. Finance Committee Promises AMT Patch (CC 10-100), Advisor’s Journal of Advanced Markets (Nov. 23, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-q.aspx?action=16.
  806. FINRA Positions Itself to Oversee Advisers (CC 10-99), Advisor’s Journal of Advanced Markets (Nov. 22, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-p.aspx?action=16.
  1. IRS Ruling Considers Unforeseeable Emergency Distributions from a Qualified Plan (CC 10-98), Advisor’s Journal of Advanced Markets (Nov. 19, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-o.aspx?action=16.
  2. Study Finds that Universal Fiduciary Standard Will Hurt Investors (CC 10-97), Advisor’s Journal of Advanced Markets (Nov. 18, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-n.aspx?action=16.
  3. IRS Blesses Life Insurance Policy Held by Profit-Sharing Plan (CC 10-96), Advisor’s Journal of Advanced Markets (Nov. 17, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-m.aspx?action=16.
  4. Obama’s Blue Ribbon Debt Commission Proposes Complete Overhaul of the Tax Code (CC 10-95), Advisor’s Journal of Advanced Markets ( Nov. 16, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-l.aspx?action=16.
  5. Fed to Purchase $600 Billion in Treasuries in Move to Stimulate Economy (CC 10-94), Advisor’s Journal of Advanced Markets (Nov. 15, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-k.aspx?action=16.
  6. Vigorous Debate over Qualified Appraisal Standard for Valuation of Donated Policies (CC 10-92), Advisor’s Journal of Advanced Markets (Nov. 11, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-i.aspx?action=16.
  7. IRS Approves CRUT’s Investment in Alternative Asset Classes (CC 10-91), Advisor’s Journal of Advanced Markets (Nov. 10, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-h.aspx?action=16.
  8. Life Insurance Product Suitability (CC 10-90), Advisor’s Journal of Advanced Markets (Nov. 9, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-g.aspx?action=16.
  9. Death in 2010: Tax Benefit or Burden? (CC 10-89), Advisor’s Journals of Advanced Markets (Nov. 8, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-f.aspx?action=16.
  10. What Lies Beyond the Sunsetting 2010 Tax Provisions (CC 10-88), Advisor’s Journal of Advanced Markets (Nov. 5, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-e.aspx?action=16.
  11. Consultants to Employee Benefits Plans To Be Classified as Fiduciaries (CC 10-87), Advisor’s Journal of Advanced Markets (Nov. 4, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-d.aspx?action=16.
  12. Health Care Reform Causes an Avalanche of 1099s (CC 10-84), Advisor’s Journal of Advanced Markets (Nov. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-a.aspx?action=16.
  13. Obama Administration May Be Willing to Extend Bush Tax Cuts for More Taxpayers (CC 10-93), Advisor’s Journal of Advanced Markets (Nov. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-j.aspx?action=16.
  14. IRS Changes Value of Charitable Contributions Made by Trusts (CC 10-85), Advisor’s Journal of Advanced Markets (Nov. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-b.aspx?action=16.
  15. What’s Next for the Estate Tax? (CC 10-86), Advisor’s Journal of Advanced Markets, (Nov. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-c.aspx?action=16.
  16. Qualified Tuition Program Offers Tax-Advantaged Savings for Higher Education (CC 10-63), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-a.aspx?action=16.
  17. Small Business Bill Extends the Roth Conversion Window (CC 10-64), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-b.aspx?action=16.
  18. Should You Fire Clients? (CC 10-65), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-c.aspx?action=16.
  19. GRAT Strategy for Avoiding Gift on High Premium Payments May Be Coming to a Close (CC 10-66), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-d.aspx?action=16
  20. How to Increase the FDIC $250,000 Permanent Guarantee (CC 10-67), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-e.aspx?action=16.
  21. The Wall Street Reform Act Streamlines Surplus Lines (CC 10-68), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-f.aspx?action=16.
  22. The Economic Substance Doctrine Can Unwind Even the Best Laid Plans (CC 10-74), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-l.aspx?action=16.
  23. Unqualified Disclaimers Can Create an Unexpected Tax Bill (CC 10-75), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-m.aspx?action=16.
  24. Use Charitable Giving to Enhance Family Business Succession Planning (CC 10-76), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-n.aspx?action=16.
  25. Can Term Life Coupled with a Mutual Fund Investment Replace a Variable Universal Life Policy? (CC 10-77), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-o.aspx?action=16.
  26. Medicaid Compliant Annuities (CC 10-78), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-p.aspx?action=16.
  27. Customer Basis Reporting Begins in 2011 (CC 10-79), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-q.aspx?action=16.
  28. FINRA Proposes Eliminating Industry Insiders from Arbitration Panels (CC 10-80), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-r.aspx?action=16.
  29. IRS Has Mercy on Noncompliant Split-Dollar Program (CC 10-81), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-s.aspx?action=16.
  30. The Department of Labor Releases Final 401(k) Disclosure Rules (CC 10-82), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-t.aspx?action=16.
  31. Advisor Fakes Death to Avoid Fraud Charges (CC 10-83), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-u.aspx?action=16.
  32. IRS Has Mercy on Noncompliant Split-Dollar Program, Advisory FYI (Oct.29, 2010), http://www.advisorfyi.com/irs-has-mercy-on-noncompliant-split-dollar-program-507.
  33. One More to Note: The Economic Substance Doctrine, Advisory FYI (Oct.29, 2010), http://www.advisorfyi.com/one-more-to-note-the-economic-substance-doctrine-482.
  34. FINRA Proposes Eliminating Industry Insiders from Arbitration Panels, Advisory FYI (Oct. 28, 2010), http://www.advisorfyi.com/finra-proposes-eliminating-industry-insiders-from-arbitration-panels-505.
  35. Still More Doctrines to Discuss: Economic Benefit and Cash Equivalency, Advisory FYI (Oct. 28, 2010), http://www.advisorfyi.com/still-more-doctrines-to-discuss-economic-benefit-and-cash-equivalency-480.
  36. Customer Basis Reporting Begins in 2011, Advisory FYI (Oct. 27, 2010), http://www.advisorfyi.com/customer-basis-reporting-begins-in-2011-502.
  37. All Together Now: Gross Income, Increase in Wealth, Realization, Barter, and Constructive Receipt. Advisory FYI (Oct. 27, 2010), http://www.advisorfyi.com/all-together-now-gross-income-increase-in-wealth-realization-barter-and-constructive-receipt-478.
  38. Time is on Our Side: The Internal Revenue Code’s Statute of Limitations, Advisory FYI (Oct. 26, 2010), http://www.advisorfyi.com/time-is-on-our-side-the-internal-revenue-code%E2%80%99s-statute-of-limitations-454.
  39. Medicaid Compliant Annuities, Advisory FYI (Oct. 26, 2010),   http://www.advisorfyi.com/medicaid-compliant-annuities-487.
  40. Can Term Life Coupled with a Mutual Fund Investment Replace a Variable Universal Life Policy?, Advisory FYI (Oct. 25, 2010), http://www.advisorfyi.com/can-term-life-coupled-with-a-mutual-fund-investment-replace-a-variable-universal-life-policy-485.
  41. Tax Compliance Costs Exceed One Trillion Dollars, Advisory FYI (Oct. 25, 2010), http://www.advisorfyi.com/tax-compliance-costs-exceed-one-trillion-dollars-452.
  42. Offshore’s Limited Shelf Life (CC 10-47), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-a.aspx?action=16.
  43. Mandatory Securities Arbitration Clauses on the Chopping Block (CC 10-48), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-b.aspx?action=16.
  44. CBO Analysis Supports Extending Tax Cuts (CC 10-49), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-c.aspx?action=16.
  45. Avoid Transfer Taxes with a Capitalized Entity Sale to an IDGT (CC 10-50), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-d.aspx?action=16.
  46. IRS Guidance Provides Safe Harbor for Policies Maturing After Age 100 (CC 10-51), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-e.aspx?action=16.
  47. Wealth Management, Where Do We Go From Here?, in Offshore Investment Magazine Issue (Thomson-West Sept. 2010) (William H. Byrnes)
  48. IRS Proposed FATCA Guidance Expands Offshore Compliance Initiatives (CC 10-52), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-f.aspx?action=16.
  49. Supporting a Surviving Second Spouse without Liquidating the Family Business (CC 10-53), Advisor’s Journal of Advanced Marlets, (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-g.aspx?action=16.
  50. Life Insurance Ownership Hits Fifty-Year Low (CC 10-54), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-h.aspx?action=16.
  51. The Federal Insurance Office (CC 10-55), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-i.aspx?action=16.
  52. The Automatic IRA Act of 2010: Boon for Advisors? (CC 10-56), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-j.aspx?action=16.
  53. The Planning Opportunity Presented When a Client Supports a Parent (CC 10-57), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-k.aspx?action=16.
  54. Gift Tax Return Disclosures—Adequate or Else (CC 10-58), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-l.aspx?action=16.
  55. Recent STOLI Case Is a Big Win for Insurers (CC 10 59), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-m.aspx?action=16.
  56. Valuation Discounts: Only for a Bona Fide Business, Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-n.aspx?action=16.
  57. President Obama Signs the Small Business Jobs and Credit Act (CC 10-61), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-o.aspx?action=16.
  58. P&C Shops Cross the Bridge into Life Markets, Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-p.aspx?action=16.
  59. Special Alert: Clients may be subject to new reporting to IRS (beware of mis-matching leading to audits), Advisory FYI (Sep. 30, 2010), http://www.advisorfyi.com/special-alert-clients-may-be-subject-to-new-reporting-to-irs-beware-of-mis-matching-leading-to-audits-341.
  60. President Obama Signs the Small Business Jobs and Credit Act, Advisory FYI (Sep. 30, 2010), http://www.advisorfyi.com/president-obama-signs-the-small-business-jobs-and-credit-act-371.
  61. Offshore Limited Liability Companies: Nevis, Advisory FYI (Sep. 29, 2010), http://www.advisorfyi.com/offshore-limited-liability-companies-nevis-330.
  62. Recent STOLI Case Is a Big Win for Insurers, Advisory FYI (Sep. 27, 2010), http://www.advisorfyi.com/recent-stoli-case-is-a-big-win-for-insurers-338.
  63. Offshore Private Placement Variable Universal Life Insurance, Advisory FYI (Sep. 27, 2010) http://www.advisorfyi.com/offshore-private-placement-variable-universal-life-insurance-323.
  64. Planning Concept: Traditional Private Annuity in Trust Variation, Advisory FYI (Sep. 23, 2010), http://www.advisorfyi.com/planning-concept-traditional-private-annuity-in-trust-variation-283.
  65. Gift Tax Return Disclosures—Adequate or Else, Advisory FYI (Sep. 23, 2010), http://www.advisorfyi.com/gift-tax-return-disclosures-309.
  66. The Automatic IRA Act of 2010: Boon for Advisors?, Advisory FYI (Sep. 22, 2010), http://www.advisorfyi.com/the-automatic-ira-act-of-2010-boon-for-advisors-297.
  67. Incidents of Ownership and Burden on the Estate, Advisory FYI (Sep. 22, 2010), http://www.advisorfyi.com/estate-278.
  68. Foreign Tax Credits and Loopholes Act of 2010, in LexisNexis’ Emerging Issues(LexisNexis Aug. 2010) (William H. Byrnes)
  69. Long-term Care Insurance Reform Act of 2010, Advisory FYI (Aug. 31, 2010), http://www.advisorfyi.com/long-term-care-insurance-reform-act-of-2010-154.
  70. Dodd-Frank Wall Street Reform and Consumer Protection Act, Advisor Journal, Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-a.aspx?action=16.
  71. Potential Pitfalls in IRA Money Movement and Non-Public Investments, Advisors Journal of Advanced Market, (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-b.aspx?action=16.
  72. The Joy of Giving in 2010 (CC 10-37), Advisor’s Journal of Advanced Markets, (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-c.aspx?action=16.
  73. Life Insurance: The Key to Success in Wealth Transfer Tax Planning (CC 10-38), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-d.aspx?action=16.
  74. The Effect of Divorce on Life Insurance Beneficiary Designations (CC 10-39), Advisor’s Journal of Advanced Markets (Aug, 2010) , http://nationalunderwriteradvancedmarkets.com/articles/fc080110-e.aspx?action=16.
  75. What You Don’t Know Yet Might Hurt You: A Broker’s Duties under the Financial Reform Act, Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-f.aspx?action=16.
  76. STOLI to STOA: First Drops in a Gathering Storm (CC 10-41), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-g.aspx?action=16.
  77. Indexed Annuities: Still Insurance (CC 10-42), (Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-h.aspx?action=16.
  78. Capital Gains Increasing Importance for Valuation Discounts: Jensen v. Commissioner (CC 10-43), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-i.aspx?action=16.
  79. SEC’s Plain English Requirement Equals Expensive Client Disclosures (CC 10-44), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-j.aspx?action=16.
  80. Hedge Fund Must Now Register with the SEC Under the New Wall Street Reform Act (CC 10-45), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-k.aspx?action=16.
  81. Long-term Care Insurance Reform Act of 2010 (CC 10-46), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-l.aspx?action=16.
  82. A Commentary on Obama’s International Tax Proposals, in LexisNexis’ Policy Analysis (June 2009) (William H. Byrnes)
  83. International Financial Services- The Winners and Losers, Offshore Investment Magazine, Sept. 2008, at 2 (William H. Byrnes)
  84. Education Pursuant to AML Legislation: What the US needs to learn from the UK, Offshore Investment Magazine, Oct. 2007, at 19 (William H. Byrnes)
  85. Obtaining/Changing Jobs in the Evolving International Financial Services Industry, Offshore Investment Magazine, Oct. 2006, at 23 (William H. Byrnes)
  86. A Study of US Private Foundations, Offshore Investment Magazine, Nov. 2005, at 30 (William H. Byrnes)
  87. Do Private Charitable Foundations Deserve Tax Exemption Status, Offshore Investment Magazine, July. 2005 at 20 (William H. Byrnes)
  88. International Tax Education in the Financial Service Industry, Offshore Investment Magazine, Oct. 2004 at 11 (William H. Byrnes)

 

1,000 short (75-100 word) tax and financial regulatory journalism posts in publisher’s newsletters

Tax Facts Intelligence (monthly 2010 – 2015, weekly 2015 – continuing) (William Byrnes & Robert Bloink) (National Underwriter Co, ALM) (in print until 2015, then electronic via LexisNexis until 2017, then via ALM online portal). Only past two years of articles entered below. For May 2022-May 2023: 162 newsletter posts of approximately 75 to 100 words each in below 12 month period, and 158 posts the previous 12 months.

May 2023

  1. 01. Need-to-Know Information on Retirement Contribution Income Restrictions
  2. 02. Recent Tax Court Cases Highlight the Importance of Substantiation for Business Expense Deduction Purposes
  3. 03. IRS Reiterates that All Claims Must Be Substantiated For Cafeteria Plan Qualification Purposes
  4. 01. Are Your Clients Ready for the Final Compliance Deadline for DOL PTE 2020-02?
  5. 02. Can Telehealth-Only Health Plans Continue After the End of the COVID-19 Public Health Emergency?
  6. 03. Have Your Small Business Clients Considered Offering a Roth Contribution Offer Post-SECURE 2.0?

April 2023

  1. 01. IRS Updates FAQ on New 1099-K Reporting Rules for 2023.
  2. 02. IRS Clarifies Section 1014 Basis Adjustment Rules for Irrevocable Grantor Trusts.
  3. 03. Texas Court Invalidates ACA Cost-Free Preventative Care Mandate.
  4. 01. Tax Court Rules IRS Lacks Authority to Assess and Collect IRC Section 6038(b) Penalties
  5. 02. IRS Publishes Safe Harbor Language for Extinguishment and Boundary Line Adjustment Clauses in Conservation Easement Deeds
  6. 03. IRS Reminder on IRA Deadlines for the 2022 Tax Year
  7. 01. DOL Releases Guidance on Impact of Braidwood Decision on Preventative Services
  8. 02. Unpacking the IRA Early Withdrawal Penalty Exception for Qualified Education Expenses
  9. 03. Third Circuit: PTO is Not “Salary” for FLSA Purposes
  10. 01. NLRB Memo Outlines Permissible Uses of Non-Disparagement and Confidentiality Clauses in Severance Agreements
  11. 02. What Spousal Rights Apply to Your Retirement Plan?
  12. 03. Student Loan Repayments Set to Restart in August

March 2023

  1. 01. DOL Releases Bulletin on FMLA Eligibility Test for Remote Workers
  2. 02. Instacart Agrees to Settle Worker Misclassification Lawsuit
  3. 03. HHS Updates 2023 Federal Poverty Level Guidelines for Use in Determining PTC Eligibility
  4. 01. Do Your Clients Understand the Implications of Naming a Minor as an IRA Beneficiary?
  5. 02. IRS Warns Taxpayers of Tax-Time Scams
  6. 03. Reminder: IRS Delayed $600 Reporting Threshold
  7. 01. Reminder: April 1 RMD Deadline is Right Around the Corner
  8. 02. New Regulations Impact Electronic Filing for Certain Types of IRS Forms
  9. 03. IRS Provides SECURE 2.0 Relief for Financial Institution Reporting of RMDs
  10. 01. U.S. Supreme Court Clarifies Application of FBAR Penalties
  11. 02. IRS Reiterates Warnings About Employee Retention Credit Scams
  12. 03. IRS Announces Increases to ACA Employer Mandate Penalty for 2024
  13. 01. IRS: NFTs May Be Treated as Collectibles
  14. 02. Proposed Regs Outline New Requirements for the Use of Forfeitures in Defined Contribution Plans
  15. 03. 2024 Budget Proposals Impacting Retirement Planning

February 2023

  1. 01. SECURE Act 2.0 Overhauls Rules Governing QLACs in Retirement Plans
  2. 02. DOL Releases Inflation Adjustments for 2023 Penalties
  3. 03. SECURE 2.0 Clarifies Overpayment Obligations for Plan Fiduciaries
  4. 01. SECURE 2.0: Significant Changes Coming for Catch-Up Contributions.
  5. 02. Changes to Options on Surviving Spouse Beneficiaries Under SECURE 2.0
  6. 03. SECURE 2.0 Changes Stretch Rules for Charitable Beneficiaries of Special Needs Trusts
  7. 01. SECURE Act 2.0 Will Soon Require Auto-Enrollment
  8. 02. District Court Allows Legal Separation Agreement to be Treated as a QDRO
  9. 03. New Proposal Would Allow Standalone Telehealth Services for All Employees
  10. 01. Federal Court in Florida Strikes Down DOL Interpretation of “Fiduciary” in the Context of Rollover Advice
  11. 02. DOL Issues Guidance on Remote Workers’ Compensable Break Time
  12. 03. Top Considerations for Making a Roth Contribution in 2022

January 2023

  1. 01. SECURE Act 2.0 Expands Qualified Charitable Distribution Options
  2. 02. Expanded Roth Options for Employees Under SECURE Act 2.0
  3. 03. SECURE Act 2.0 Offers Relief for Missed RMD Penalties
  4. 01. SECURE Act 2.0 Allows 529 Plan-to-Roth IRA Rollovers
  5. 02. SECURE Act 2.0 Expands Pre-Deductible Telehealth Rules for HDHP Participants
  6. 03. IRS Updates Business Standard Mileage Rates for 2023
  7. 01. SECURE Act 2.0 Enhances SIMPLE Plan Option
  8. 02. SECURE Act Offers Extended Deadline for Solo 401(k) Contributions
  9. 03. IRS Proposes Making Remote Witnessing for Spousal Consent Permanent
  10. 01. Clients May Soon Tap Retirement Funds to Cover Long-Term Care Insurance Costs Without Penalty
  11. 02. SECURE Act 2.0 Impact on Section 403(b) Savings Plans
  12. 03. SECURE Act 2.0 Enhances Retirement Plan Startup Tax Credit

December 2022

  1. 01. DOL Releases Final Rule on How ESG Investing Impacts ERISA Plan Fiduciaries
  2. 02. DOL Announces Plan to Allow Self-Correction of Late 401(k) Deposits & Deferrals
  3. 03. Deadline to Establish a New Solo 401(k) is Fast Approaching
  4. 01. Are Your Clients Ready for Tax Filing Season?
  5. 02. Multiple Retirement Accounts? Here’s How the Contribution Limits Work for 2023
  6. 03. IRS Provides Relief for Certain Inadvertent S Corporation Terminations
  7. 01. Department of Education Extends Pause on Student Loan Payments
  8. 02. Reminder: Inherited IRA Beneficiaries May Now Receive Automatic Penalty Waiver for Missed Year-of-Death RMDs
  9. 03. Eighth Circuit Case Offers Insight on When Remote Work May Constitute “Reasonable Accommodation”
  10. 01. DOL Publishes New Rule on Worker Classification
  11. 02. IRS Reminder: Adjust Tax Withholding Now to Avoid Penalties During the 2022 Tax Filing Season
  12. 03. IRS Expected to Direct Increase Funding to Increase Compliance Among Non-U.S. Citizens
  13. 01. SECURE Act 2.0 Impact on Retirement Contributions and Distributions
  14. 02. SECURE Act 2.0 Provides for Emergency Savings Options
  15. 03. SECURE Act 2.0 Expands 401(k) Eligibility Requirements for Long-Term, Part-Time Employees

November 2022

  1. 01. Reminder: Taxpayers Considering Roth Conversions Should Act Now
  2. 02. IRS Warns Businesses About Schemes Promising Inflated ERC Returns
  3. 03. IRS Reminder for Service Providers: Watch for 1099-Ks for Sales over $600 in early 2023
  4. 01. Are Your Clients Keeping Track of IRA Basis?
  5. 02. New Reporting Forms for Pension and Annuity Payments Are Effective Beginning in 2023
  6. 03. IRS Expands Cafeteria Plan Election Rules to Cover the ACA Family Glitch Fix
  7. 01. Federal Judge Strikes Down Biden’s Student Loan Relief Program
  8. 02. How Does 2021 and 2022 RMD Relief Impact 2023 RMDs for Beneficiaries of Inherited Retirement Accounts
  9. 03. Worker Classification and Injuries: Avoiding Costly Mistakes for Misclassification
  10. 01. IRS Opens Determination Program to 403(b) Plans
  11. 02. Reminder: Simple Procedural Mistakes Can Lead to Loss of Charitable Gift Deduction
  12. 03. IRS Reminds Taxpayers Age 70.5 & Older About Benefits of Qualified Charitable Distributions

October 2022

  1. 01. IRS Releases Draft Form 1040 Clarifying Cryptocurrency Question
  2. 02. IRS Releases Snapshot With Guidance on Third-Party Loans and Qualified Plans
  3. 03. Reminder: October 17 is Last Day to Correct Excess 2021 IRA Contributions
  4. 01. IRS Clarifies SECURE Act RMD Penalty Application for 2021 and 2022
  5. 02. IRS Provides Relief for Victims of Hurricane Ian
  6. 03. IRS Releases Additional CARES Act Extensions
  7. 01. Social Security Administration Announces Record High COLA Adjustments for 2023
  8. 02. IRS Finalizes Rule to Fix the ACA “Family Glitch”
  9. 03. Reminder: Covid-Related Health FSA Provisions Expire in 2023
  10. 01. DOL Publishes New Rule on Worker Classification
  11. 02. IRS Reminder: Adjust Tax Withholding Now to Avoid Penalties During the 2022 Tax Filing Season
  12. 03. IRS Expected to Direct Increase Funding to Increase Compliance

September 2022

  1. 01. Inside President Biden’s Student Loan Forgiveness Proposal
  2. 02. Inflation Reduction Act Creates New High-Energy Efficiency Home Rebates
  3. 03. Inflation Reduction Act Expands Insulin Coverage Under HDHPs
  4. 01. Can Your ESA Help Ease the Strain of Back-to-School Expenses?
  5. 02. Focus on SECURE Act 2.0: What’s in the Various Retirement Bills in Congress Today?
  6. 03. Will ICHRAs Start Trending Post-Inflation Reduction Act?
  7. 01. Have Your Clients Checked Their Retirement Plans for Compliance?
  1. 02. How Can Clients Prepare Today for Biden’s Student Loan Forgiveness Plan?
  2. 03. Do Your Clients Understand the Roth Distribution Ordering Rules?
  3. 01. Social Security COLA Expected to be Highest in 40 Years
  4. 02. Senate’s EARN Act Contains New Twist for Catch-Up Contribution Changes
  5. 03. IRS Updates Information on the Work Opportunity Tax Credit (WOTC)
  6. 01. IRS Reminds Taxpayers of Updated Contribution Limits for FSAs, Transportation Benefits in 2022
  7. 02. IRS Clarifies Who Qualifies for Late Penalty Relief
  8. 03. IRS Reminds Taxpayers: Paycheck Protection Program Loans May Be Taxable

August 2022

  1. 01. What Does the End of the COVID-19 Public Health Emergency Mean for Your Clients?
  2. 02. IRS Announces 2023 Contribution Threshold for Premium Tax Credit Eligibility Purposes
  3. 03. Washington State Announces Plan to Tax NFTs
  4. 01. Inflation Reduction Act: Tax Aspects
  5. 02. IRS Grants Three-Year SECURE Act, CARES Act Extension
  6. 03. Did Your Retirement Plan Miss the Pre-approved Defined Contribution Plan Restatement Deadline?
  7. 01. Inflation Reduction Act Extends and Expands Two Valuable Energy Tax Credits for Individuals
  8. 02. Inflation Reduction Act Extends Limitation on Excess Business Losses
  9. 03. Don’t Forget: The Notice Deadline for Creditable Coverage is Approaching
  10. 01. Inflation Reduction Act Expands and Boosts Appeal of Electric Vehicle Tax Credits
  11. 02. California Judge Won’t Dismiss Amazon Employee’s Work-From-Home Reimbursement Lawsuit
  12. 03. Rollerovers & RMDs: Need to Know for Clients Working Past the Traditional Retirement Age

July 2022

  1. 01. IRS Decreased the ACA Affordability Threshold, Increased Employer Penalties for 2022
  2. 02. Should Your Client Offer Health Coverage Benefits to Independent Contractors?
  3. 03. Sixth Circuit Hands Win to Plan Sponsors in Fiduciary Breach Lawsuit
  4. 01. Bipartisan Legislation Would Allow Savers to Automatically Roll 401(k) Balances into a New Employer Plan
  5. 02. U.S. Supreme Court Agrees to Hear FBAR Penalty Case
  6. 03. Remind Clients About Post-SECURE Act Retroactive Retirement Plan Adoption
  7. 01. Congressional Democrats Aim to Close the 3.8% NIIT “Loophole” for Passthrough Businesses
  8. 02. Need-to-Know Information for Clients Repaying Coronavirus-Related Distributions
  9. 03. Reminder: Section 127 Expansion Allows Employers to Offer Tax-Free Student Loan Benefits
  10. 01. HSAs vs. FSAs: Can They Cover the Same Costs?
  11. 02. Mistakes to Avoid With ICHRAs
  12. 03. Do Your Clients Need Help Finding an Old 401(k)?

June 2022

  1. 01. IRS Revises FAQ for Claiming the Earned Income Tax Credit
  2. 02. Current DC Plan Restatement Cycle Ends July 31
  3. 03. Understanding the 401(k) Vesting Rules in the Midst of the Great Resignation
  4. 01. Rising Interest Rates May Create Problems for DB Plan Sponsors.
  5. 02. Can 401(k) Crypto Investment Options Add Value for Employers?
  6. 03. IRS Reminds Taxpayers With October Filing Extensions to File ASAP
  7. 01. Can DCAPs Reimburse Employees for “Hold-the-Spot” Fees?
  8. 02. IRS Announces a New Program for Retirement Plan Audits
  9. 03. IRS Releases Revised Standard Mileage Rates for Second Half of 2022
  10. 01. Understanding the Changes to Your Next 401(k) Statement
  11. 02. DOL Announces Intent to Reform the Current Independent Contractor Test
  12. 03. Are Your Small Business Clients Required to Reimburse Remote Employees for Work-Related Costs?
  13. 01. Are Mandatory Commuter Benefits Coming to U.S. Cities?
  14. 02. Are Your Clients Considering Gift and Estate Tax Consequences for Cryptocurrency Holdings?
  15. 03. Experts Project Record IRS Inflation Adjustments for 2023

May 2022

  1. 01. IRS Releases 2023 Inflation-Adjusted Amounts for HSAs, HRAs
  2. 02. Did Your Client Receive a Missing Form 550 Email?
  3. 03. Fidelity Expands 401(k) Investments to Include Cryptocurrency Options
  4. 01. Can the Government Garnish a 401(k) to Pay Restitution?
  5. 02. Treasury Greenbook Offers Insight into Biden Administration’s Crypto Plan
  6. 03. Unpacking the Difference Between a Roth 401(k) and Roth IRAs
  7. 01. Considering Roth Conversions in a Down Stock Market
  8. 02. SECURE Act 2.0 Accelerates Timeline for Part-Time Employee Eligibility for 401(k)s
  9. 03. IRS Extends Relief from Physical Presence Requirement for Spousal Consents
  10. 01. IRS Announces Fix to ACA “Family Glitch”
  11. 02. Offering an Employee Signing Bonus? Don’t Forget to Consider DOL Overtime Rules.
  12. 03. Funding a Spousal IRA Can Preserve Retirement Security in the Midst of the “Great Resignation” 

April 2022-May 2021 (158 newsletter posts of approximately 100 words each in below 12 month period)

  1. 01. Deadline for 2021 IRA Contributions is Fast Approaching
  2. 02. Court Reinstates Trump-Era Independent Contractor Test
  3. 03. IRS Clarifies Exception to the “One Bad Apple” Rule for MEPs
  4. 01. House SECURE Act 2.0: Changes for Retirement Plan Contributions and Distributions
  5. 02. Newly Proposed ACA Regulations Would Fix So-Called “Family Glitch”
  6. 03. Need to Know Info for Retiring Clients With Employer-Sponsored Group Life Insurance Coverage
  7. 01. Does Your Client Qualify for a 2021 Tax Filing Extension
  8. 02. IRS Announces Mailing of Letters 6501 to Opportunity Zone Investors.
  9. 03. Are Your Small Business Clients Maximizing Student Loan Assistance Options?
  10. 01. IRS Provides Penalty Relief for Taxpayers for Retroactive ERTC
  11. 02. July Effective Date for Rollover Advice Under PTE 2020-02 Fast Approaching
  12. 03. New Bill to Extend Opportunity Zone Rules in the Works
  13. Auto Reenrollment Act
  14. 01. Practical Considerations for Clients Who Invested in QOFs During 2021 (Mar. 3, 2022)
  15. 02. Can Your Client’s Side Hustle Support a SEP IRA? (Mar. 3, 2022)
  16. 03. IRS Announces New Fast Track Pilot Program for Corporate PLRs (Mar. 03, 2022)
  17. 01. IRS Releases Proposed Regulations on SECURE Act RMD Changes (Mar. 10, 2022)
  18. 02. IRS Proposed RMD Regs Clarify Eligible Designated Beneficiary Definitions (Mar. 10, 2022)
  19. 03. Post-SECURE Act Guidance on Trusts as Inherited Account Beneficiaries (Mar. 10, 2022)
  20. 01. Consolidated Appropriations Act Extends HDHP Telehealth Relief (Mar. 17, 2022)
  21. 02. DOL Releases Warning on Cryptocurrency in 401(k)s (Mar. 17, 2022)
  22. 03. IRS Reminds Taxpayers of Virtual Currency Reporting Obligations (Mar. 17, 2022)
  23. 01. Second Circuit Weighs in on “Retirement” Definition for Defined Benefit Plan Purposes (Mar. 24, 2022)
  24. 02. IRS Releases 2022 Depreciation Limits for Certain Passenger Automobiles (Mar. 24, 2022)
  25. 03. Is Your Lump Sum Payout of Unused Vacation Time “Compensation” for Retirement Plan Purposes? (Mar. 24, 2022)
  26. 01. IRA Bankruptcy Exemption Set to Increase April 1
  27. 02. New RMD Regs Create Confusion for Successor Beneficiaries
  28. 03. DOL Proposed Rule Could Limit Availability of Prohibited Transaction Exemptions
  29. 01. IRS Modifies Interest Rates for Use in Determining Substantially Equal Periodic Payments (Feb. 3, 2022)
  30. 02. Have Your Clients Checked Their Beneficiary Designations Lately? (Feb. 3, 2022)
  31. 03. Supreme Court: ERISA Fiduciaries Must Monitor All Plan Investments Even if Some Investment Options Are Adequate (Feb. 3, 2022)
  32. 01. Small Businesses Take Note: New PayPal, Venmo Reporting Obligations Now in Effect (Feb. 20, 2022)
  33. 02. Biden Administration Announces Free Over-the-Counter COVID-19 Tests for Medicare Beneficiaries (Feb. 10, 2022)
  34. 03. IRS Proposes Changes to PFIC Tax Rules (Feb. 10, 2022)
  35. 01. New Lawsuit Challenges Application of DOL Fiduciary Rule to Insurance Agents (Feb. 17, 2022)
  36. 02. Considering Front-Loading 401(k) Deferrals? Remember the Employer Matching Contribution (Feb. 17, 2022)
  37. 03. Delaware Legislation Clears the Way for Captive Director; Officer Liability Insurance (Feb. 17, 2022)
  38. 01. Clients Still Have Opportunities to Correct Missed RMDs for 2021 (Feb. 24, 2022)
  39. 02. IRS Releases Revised Form W-4P and Form W-4R for 2022 (Feb. 24, 2022)
  40. 03. Misclassified Independent Contractor Can’t File ERISA Lawsuit (Feb. 24, 2022)
  41. January 2022
  42. 01. Are Your Clients Ready for DOL Fiduciary Rule Enforcement in 2022? (Jan 7, 2022)
  43. 02. Make Sure Your Clients Are Up to Speed on Tax Withholding During Retirement (Jan 7, 2022)
  44. 03. New IRS Life Expectancy Tables Effective for 2022 RMDs (Jan 7, 2022)
  45. 01. EEOC Offers Clarity on When COVID-19 Qualifies as a Disability (Jan. 13, 2022)
  46. 02. NLRB Considers Implementing New Standard for Determining Independent Contractor Status (Jan. 13, 2022)
  47. 03. FBAR vs. Form 8938: Do Clients Need to File Both? (Jan. 13, 2022)
  48. 01. DOL Introduces Form 5500 Changes for PEPs (Jan. 20, 2022)
  49. 02. IRS: Tax Tips for a Smooth 2022 Tax Filing Season (Jan. 20, 2022)
  50. 03. U.S. Supreme Court Reinstates Stay of Enforcement on OSHA ETS (Jan. 20, 2022)
  51. 01. Can Your Client Still Open a 2021 Small Business Retirement Plan? (Jan. 27, 2022)
  52. 02. IRS Letter 226J and the Form W-2 Affordability Safe Harbor (Jan. 27, 2022)
  53. 03. Court Holds Taxpayer Can be Liable for Both Willful and Non-Willful FBAR Penalties (Jan. 27, 2022)
  54. 01. Updates on the BBBA: What’s In, What’s Out, Dec. 2, 2021
  55. 02. IRS Releases Regulations Changing Mandatory 60-Day Postponement Period for Disasters, Dec. 2, 2021
  56. 03. Hardship Distribution Amendments Required by December 31, Dec. 2, 2021
  57. 01. IRS Proposes Permanent ACA Reporting Relief, Dec. 9, 2021
  58. 02. IRS Regs. Clarify “Minimum Essential Coverage” Requirements for Premium Tax Credit Purposes, Dec. 9, 2021
  59. 03. Fifth Circuit: Employee’s Retirement is a Qualifying Event Triggering COBRA Notice Obligations, Dec. 9, 2021
  60. 01. IRS Releases Guidance on Early Termination of Employee Retention Tax Credit, Dec. 16, 2021
  61. 02. Reminder: Late Repayment of Deferred Payroll Taxes Could Carry Harsh Penalties, Dec. 16, 2021
  62. 03. EEOC Guidance on COVID-Related Retaliation, Dec. 16, 2021
  63. 01. Reminder: 2020 FSA Runoff Dates Can Extend into 2022 for Some Taxpayers, Dec. 23, 2021
  64. 02. IRS Releases 2022 Standard Mileage Rates, Dec. 23, 2021
  65. 03. IRS Reminds Taxpayers About Expiring Charitable Giving Tax Breaks, Dec. 23, 2021
  66. 01. Sixth Circuit Dissolves Stay of OSHA COVID-19 Vaccine Mandate, Dec. 30, 2021
  67. 02. Reminder: Most Retirees Must Take RMDs by Week’s End, Dec. 30, 2021
  68. 03. Fifth Circuit Reverses FBAR Per-Account Penalty Judgment, Opens the Door to Steep Penalties, Dec. 30, 2021
  69. 01. IRS Provides Relief for In-Service Pension Distributions to Help Businesses Rehire Post-COVID, Nov. 4, 2021
  70. 02. DOL Updates Temporary Enforcement Policy on Prohibited Transaction Rules for Investment Advice Fiduciaries, Nov. 4, 2021
  71. 03. Retirement Proposals Dropped From Framework Legislation, Nov. 4, 2021
  72. 01. IRS Releases 2022 Retirement Plan Contribution Limits, Nov. 11, 2021
  73. 02. IRS Delays Effective Date for New Tax Withholding Forms W-4P and W-4R, Nov. 11, 2021
  74. 03. Retirement Plan Participants Should Soon See Lifetime Income Assumptions Despite Uncertainties in DOL Rule, Nov. 11, 2021
  75. 01. Infrastructure Act Spells Early End for the Employee Retention Tax Credit, Nov. 18, 2021
  76. 02. IRS Releases 2022 Tax Inflation Adjustments, Nov. 18, 2021
  77. 03. IRS Launches New Feature in Online Child Tax Credit Portal, Nov. 18, 2021
  78. 01. Understanding the New Corporate Profits Minimum Tax Proposal, Nov. 25, 2021
  79. 02. IRS Updates FAQ on Unemployment Compensation Exclusion and 2020 Tax Credit Eligibility, Nov. 25, 2021
  80. 03. IRS Updates Contribution Limits for FSAs, Transportation Benefits in 2022, Nov. 25, 2021
  81. 01. IRS Releases Regulations Allowing for Recapture of Erroneous COVID-19 Tax Credits, Oct. 7, 2021
  82. 02. Federal Court Sides With DOL on Form 5500 Statute of Limitations Issue, Oct. 7, 2021
  83. 03. December 31 Deadline for Maximizing QOZ Tax Deferral Benefits, Oct. 7, 2021
  84. 01. Establishing a Retirement Plan? Don’t Forget Small Business Tax Breaks, Oct. 14, 2021
  85. 02. Reminder: Conditions of New DOL Fiduciary PTE Becomes Fully Effective December 21, Oct. 14, 2021
  86. 03. Focus on Reasonable Accommodation for Employers Implementing Return-to-Work Policies, Oct. 14, 2021
  87. 01. Notice 2021-58 Clarifies Timeline for Making COBRA Premium Payments Under COVID-19 Relief Laws, Oct. 21, 2021
  88. 02. Social Security Administration Announces 2022 Cost-of-Living Adjustments for Benefit Recipients, Oct. 21, 2021
  89. 03. Asking for Vaccination Status? Remember, Different Laws Apply to Employees Versus Job Applicants, Oct. 21, 2021
  90. 01. IRS Updates Frequently Asked Question (FAQ) Process, Oct. 28, 2021
  91. 02. Give Your Withholding a Fourth-Quarter Checkup, Oct. 28, 2021
  92. 03. Reminder: No Extension for ACA Reporting for 2021, Oct. 28, 2021
  93. 01. Delta Airlines Announces Health Insurance Surcharges for Unvaccinated Employees, Sep. 2, 2021
  94. 02. Considering 2021 RMDs? Remember These Aggregation Rules, Sep. 2, 2021
  95. 03. Senate Reveals Some Details on Overhaul of Foreign Income Tax Rules, Sep. 2, 2021
  96. 01. IRS Announces Decrease in ACA Affordability Percentages, Sep. 9, 2021
  97. 02. Reminder: COBRA Notices Are Due Again, Sep. 9, 2021
  98. 03. Victims of Hurricane Ida Get Extra Time to File, Sep. 9, 2021
  99. 01. Bankruptcy Court Allows Creditor Protection for Inherited 401(k)s in Bankruptcy, Sep. 16, 2021
  100. 02. IRS, Treasury Release Guidance on Reporting FFCRA Qualified Sick and Family Leave Wages, Sep. 16, 2021
  101. 03. Don’t Forget: The October 15 Notice Deadline for Creditable Coverage is Approaching, Sep. 16, 2021
  102. 01. IRS Reminds Small Businesses: Expanded Tax Credits Can Help With Hiring, Sep. 23, 2021
  103. 02. IRS Addresses ERTC Availability for Wages Paid to Majority Owners and Spouses, Sep. 23, 2021
  104. 03. IRS Reminds Taxpayers: Cost of Home Testing for COVID-19 Can Be Reimbursed by HSAs, FSAs, Sep. 23, 2021
  105. 01. Need to Know on Offering Benefits to Employees Who Aren’t ‘Actively At Work’, Sep. 30, 2021
  106. 02. Considering a COVID-19 Vaccine Health Surcharge? How High Can it Be?, Sep. 30, 2021
  107. 03. Paying Employees in Cryptocurrency? Don’t Forget Employment Taxes, Sep. 30, 2021
  108. August 2021
  109. 01. A Reminder for Clients: IRS Emphasizes Need for Health FSA Substantiation, Aug. 5, 2021
  110. 02. DOL Releases FAQ on SECURE Act Lifetime Income Illustrations, Aug. 5, 2021
  111. 03. IRS Updates FAQ on ARPA Paid Sick and Family Leave Tax Credits, Aug. 5, 2021
  112. 01. IRS Offers New Clarifying Guidance on Claiming the Employee Retention Tax Credit, Aug. 12, 2021
  113. 02. IRS Cancelled Form 5500 Filing Requirement for Plans Adopted After End of 2020 Year-End Under New SECURE Act Rules, Aug. 12, 2021
  114. 03. Infrastructure Bill May Spell Early End to Employee Retention Tax Credit, Aug.12, 2021
  115. 01. IRS, Treasury Issue New Safe Harbor Permitting Exclusions for Employee Retention Tax Credit Eligibility Purposes, Aug. 19, 2021
  116. 02. Sixth Circuit Limits Bankruptcy Protection for 401(k) Contributions, Aug. 19, 2021
  117. 03. IRS Releases Last-Minute Clarifications on COBRA Subsidy: Amendments May Be Required, Aug. 19, 2021
  118. 01. Helping Clients Make the Most of Advance Child Tax Credit Payments in 2021, Aug. 26, 2021
  119. 02. New IRS Guidance on Post-Termination Health FSA Reimbursements, Aug. 26, 2021
  120. 03. Did Your Client Receive a CP2501 Cryptocurrency Letter?, Aug. 26 2021
  121. 01. Supreme Court Rules Against NCAA in Antitrust Dispute Over Student Athlete Compensation, July 1, 2021.
  122. 02. IRS Releases Memo on Impact of Change in Accounting Methods on Allowable Business Interest Expense Deduction, Jul 1, 2021
  123. 03. Biden Administration Releases Details on Plans for Increased Cryptocurrency Regulation, Jul 1, 2021
  124. 01. IRS Ends 2020 Tax Filing Season With Massive Backlog, Jul 8, 2021
  125. 02. IRS Reaffirms Narrow View of Permissible Medical Expenses for Section 213 Purposes, Jul 8, 2021
  126. 01. New IRS Guidance Nixes Tax-Free Exchange Treatment for Cryptocurrency Swaps, Jul 15, 2021
  127. 02. IRS Extends Relief for Employee Donations of Unused Sick, Vacation & PTO, Jul 15, 2021
  128. 03. New Challenge Posed to Federal Courts’ $10,000 Per-Year Limit on FBAR Penalties, Jul 15, 2021
  129. 01. Treasury and IRS Finalize Regs on Postponing Deadlines Due to Disasters, Jul 22, 2021
  130. 02. Did You Miss Your FBAR Filing Deadline?, Jul 22, 2021
  131. 03. Refunds for Unemployment Compensation Overpayments on the Way, Jul 22, 2021
  132. 01. Reminder: It’s Time to File Form 5500 for Employee Benefit Plans, Jul 29, 2021
  133. 02. Auto-Enrollment Popularity Soars Post-COVID, Jul 29, 2021
  134. 03. PBGC Issues Interim Guidance on ARPA Special Financial Assistance for Multiemployer Pension Plans, Jul 29, 2021
  135. 01. EEOC Updates Vaccine Incentive Guidance for Employers, Jun 3, 2021
  136. 02. Am I Eligible for Federal COBRA Assistance? Case-Specific IRS Guidance, Jun 3, 2021
  137. 03. Maximizing Post-Pandemic HSA Benefits, Jun 3, 2021
  138. 01. Biden’s Latest Tax Proposals: Two Big Surprises for Tax Professionals, Jun 10, 2021
  139. 02. G-7 Announces Support for Global Minimum Corporate Tax, Jun 10, 2021
  140. 03. When Can an Employer Require All Employees to be Vaccinated: The Details, Jun 10, 2021
  141. 01. IRS Issues FAQ on Child and Dependent Care Tax Credit for 2021, Jun 17, 2021
  142. 02. Roth IRA Planning Now for Higher Estate Taxes Later, Jun 17, 2021
  143. 03. RMD Rules Might See Big Changes in Next Round of Retirement Reform, Jun 17, 2021
  144. 01. Supreme Court Dismisses Latest ACA Challenge, Jun 24, 2021
  145. 02. Considerations for Resuming RMDs in 2021, June 24, 2021
  146. 03. IRS Releases New Online Tool to Help Taxpayers Register for Monthly Child Tax Credit Payments, Jun 24, 2021
  147. 01. Asymptomatic COVID-19 Positive Employees and FMLA Leave, May 6, 2021
  148. 02. IRS Offers Pandemic-Related Relief for Qualified Opportunity Zone Projects, May 6, 2021
  149. 03. IRS May Require Bitcoin Reporting on 2020 Income Tax Returns, May 6, 2021
  150. 01. DOL Withdraws Trump-Era Independent Contractor Rule, May 13, 2021
  151. 02. IRS Intends to Fix Post-SECURE Act Inherited IRA RMD Examples in Publication 590-B, May 13, 2021
  152. 03. Child & Dependent Care Tax Credit Changes for 2021, May 13, 2021
  153. 01. Spotlight on Debt Forgiveness: Is Medical Debt Forgiveness a Taxable Event?, May 20, 2021
  154. 02. IRS Guidance Offers Certainty for Employers Increasing DCAP Contributions Limits Post-ARPA, May 20, 2021
  155. 03. IRS Releases 2022 Inflation-Adjusted Amounts for HSAs, HRAs, May 20, 2021
  156. 01. Guidance on Employer Tax Credit for COBRA Premium Subsidies, May 27, 2021
  157. 02. IRS Clarifies Definition of “Involuntary Termination” for ARPA COBRA Subsidies, May 27, 2021
  158. 03. Monthly Advance Payments of Child Tax Credit Set to Begin in July, May 27, 2021.

195 ACADEMIC, GOVERNMENT, ASSOCIATION, CONFERENCE PRESENTATIONS

  1. American Bar Association Tax Midyear, panelist for transfer pricing jurisprudence update (Coke, 3M, Eaton, Medtronic, Apple, FIAT, et al), February 10, 2023.
  2. Speaker, Managing Global TP Controversies: Lessons from Recent U.S. Cases, TP Minds Westcoast, San Francisco, Dec. 6 and 7, 2022.
  3. Commentator, Judicial conference on comparative approaches to insolvency, hosted by Berkeley Law Nov. 15 – 18, 2022. USA federal judges, appealate judges, and judges from Brazil, France, and China, including Supreme Court level. I have been reinvited to serve as commentator for summer 2023 judicial conference held with Sorbonne.
  4. Globalización, Economía Digital y Precios de Transferencia Internacionales – una Teoría Global. Global conference on Economic And Tax Global Governance, Good Government And International Trade In The Digitalized Age, held in collaboration with several top tier universities, and IGOs such as the the United Nations Tax Committee and EU TAXUD. Hosted by University of Barcelona. November 24 and 25, 2022.
  5. DFW International Tax Conference (Freeman Law sponsored), panelist for Medtronic discussion of CPM, Profit Split, and Other Medthods. Oct. 20, 2022.
  6. Online & Hybrid Learning Pedagogy: Toward Defining Best Practices in Legal Education, University of Denver, Sep. 22-24, 2022.
  7. SEALS, Lead Discussant, Working Group on Distance Learning in Legal Education, July 29 – Aug. 1, 2022. Speaker on other education / pedagogy panels.
  8. The State of the Economy: The Impact of Inflation and Interest Rates Increases for Wealth and Risk Professionals, 1st Quarter 2022. Organized a panel with James Nevels and George Mentz, March 28, 2022.
  9. Deep Dive into OECD Digital Tax Proposals, TP Minds West Coast, Dec 8, 15:30. I organized a panel with Mastercard head of Transfer Pricing, Senior Tax Counsel of the IMF, and Head of Regulatory Risk of the IFC (World Bank).
  10. Preparing for 2022 Tax Legislative Changes, ALM webinar, October 27, 2022.
  11. SEALS 2021. Discussion leader: Best Practices for Online Legal Education
  12. SEALS 2021, Panelist for Online Regulator discussion
  13. University of Amsterdam, Arm’s Length and Global Value Chain: the Amazon U.S. and EU cases. April 29, 2021.
  14. Employee Benefits, Qualified Plan Distributions, and Partial Terminations for 2021, American Legal Media (ALM), February 17, 2021.
  15. What will be the biggest tax implications of the Biden administration for advisors? American Legal Media (ALM) November 18, 2020.
  16. Discussion Group ‐ Post Covid‐19 Online & Hybrid Learning Pedagogy Best Practices and Standards Development, AALS, January 05, 2021.
  17. Use of Data Analytics for the Common Reporting Standard and FATCA. University of Texas, Arlington, Business School, August 5, 2020.
  18. Generating Community & Class Online Engagement, SEALS, August 2, 2020.
  19. Law School Governance Surrounding Online Implementation, SEALS, July 31, 2020.
  20. Accreditation, State Regulation, and Variance Usage, SEALS, July 31, 2020.
  21. Online & Hybrid Learning Pedagogy Best Practices and Standards Development, SEALS, July 30, 2020.
  22. Quick Hits for Navigating COVID19 (CARES Act – Small Business Incentives) Tarrant County Bar May 1, 2020
  23. Tax Impact of Stimulus’ RMD Waiver, Early Withdrawals: William Byrnes & Robert Bloink, American Legal Media (ALM), April 16, 2020.
  24. CARES Act Webinar: Small Business Incentives Under The Cares Act: Will It Help My Business?, William Byrnes & Neal Newman, Texas A&M Law, April 7, 2020.
  25. National Security (annual conference) Discussion Group leader, Where Our Methods Intersect. March 30, 2020. Las Vegas
  26. Cross-Border Solutions Summit, Valuation of Intangibles, Is Residual Profit Split Method in the U.S. MNEs best interest? Discussion Leader March 6 – 8, 2020 in Sarasota).
  27. University of Amsterdam presentation on State Aid and APAs Feb. 24, 2020.
  28. Understanding the SECURE Act – What Your Clients Need to Know, ALM webinar (attracted over 800 registrants) Feb 13, 2020
  29. ABA Tax Mid-Year 2020, An update on transfer pricing jurisprudence (Boca Raton, Jan. 31, 2020)
  30. AALS 2020: Discussion Group Leader, Revising the Standards and Best Practices that Apply to Online and Hybrid Learning (Washington D.C.)
  31. AALS 2020: speaker for Finance Deans panel for Deans on law school economics (Washington D.C.)
  32. Retirement Savings Accumulation Strategies After Tax Reform, October 9, 2019, webinar for American Legal Media subscriber base.
  33. Online Legal Education Pedagogy, September 27, 2019, University of Denver School of Law conference on Hybrid Legal Education pedagogy.
  34. Using Transfer Pricing Analysis to Allocate Government Resources for Detect Crimes, September 6, 2019, Cambridge University, Jesus College, 37th Economic Crimes Symposium.
  35. How should the residual be allocated for global transfer pricing? August 2, 2019, SEALS annual conference.
  36. Annual Global Wealth workshop, April 5, 2019, presentation about wealth management education impact on client attraction and retention (Athens, Greece).
  37. 3rd Annual MJ Conference hosted by Nova Law. Stackable, Legal Ed 2030: What does the Future Hold? Just-in-Demand, Industry Tailored Certificates & Degrees, March 29, 2019.
  38. Helping Small Business Clients Save in 2019 and Beyond Leveraging Section 199A’s 20% Deduction

Tuesday, March 19, webinar for wealth industry.

  1. Post-Reform Lessons From 2018 To Help Small Business Clients Save in 2019 and Beyond, ALM webinar, Feb 6, 2019.
  2. “International Tax Cooperation” Congress 2019: Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR). Ongoing 2030 (SDG) and Addis Ababa Agendas, hosted by University of Barcelona, sponsored by the EU and UN. “Balancing The BEPS Transfer Pricing Rules: An Expert Critical Assessment.” Jan 17-18, 2019.
  3. AALS 2019: assessing third party graduate program relationships, speaker Graduate Programs for Non-U.S. Lawyers and Post-Graduate Legal Education Joint Program
  4. Lecture, University of Amsterdam, Impact of TCJA on U.S. Foreign Investment in the EU, December 3, 2018.
  5. Speaker, faculty forum, Exploring Pedagogy and Online Legal Education, University of Memphis School of Law, November 8, 2018.
  6. Speaker, The impact of tax risk on cross border business investment, UN’s UNICTAD biennial World Investment Forum, Geneva, Oct. 22 – 26, 2018.
  7. Workshop participant, invitation only Cambridge Forum for Transfer Pricing. Frankfurt, Oct. 17-19, 2018.
  8. Speaker, Does BEAT Override U.S. Tax Treaties?, ABA Tax Fall meeting, Atlanta Oct. 4-6, 2018.
  9. Speaker, Tax Reforms Impact on the International Investment Structuring of the Oil and Gas Upstream Segment of Industry, Energy Law & Policy workshop, College Station, Oct. 3 2018.
  10. Speaker, U.S. Treasury’s internal conference for Treasury and IRS Counsel, hour session on my perspectives on transfer pricing litigation and what the IRS should do. Aug 15, 2018.
  11. Speaker, BEAT and its impact on transfer pricing, SEALS tax policy workshop, Aug 10, 2018.
  12. Workshop speaker and participant, the State of Legal Education, Chicago, July 9 – 11, 2018 (Wolters Kluwer invitation only workshop).
  13. Speaker, Why Have the Top Tier Schools Embraced Online Legal Education? June 6, 2018 (George Mason Law, Washington D.C.).
  14. Lead off featured Speaker, 3rd annual Ethics and Risk “Bovay” academic conference, held on main campus, April 9, 2018.
  15. National Security Conference, Security Agencies and Academia, invitation only, presentations on research. Presented on my research about black hat and grey hat governments.  March 2018.  Also sat on two PhD defenses boards very senior academics.
  16. Speaker, “Adding Value for Graduate Law Students”, AALS co-sponsored Sections of Graduate Programs and Post Graduate Legal Education.
  17. Moderator, “Teaching Civil Law Students a Common Law Curriculum”, AALS co-sponsored Sections of Graduate Programs and Post Graduate Legal Education.
  18. Workshop Leader, “Comparables Benchmarking for Cost Accounting of a Law School”. AALS Section for Finance & Administration Full Day Friday program. 2018
  19. Speaker, Forms W-8BEN and W-9 Compliance in Foreign and U.S. Business Transactions, Dec 19, 2017 12:00pm – 1:50pm. https://www.straffordpub.com/products/forms-w-8ben-and-w-9-compliance-in-foreign-and-u-s-business-transactions-2017-12-19
  20. Speaker, Overcoming the Challenges of Innovation within Legal Education, November 2, 2017 (Georgetown Law, sponsored by Thomson Reuters)
  21. Cambridge Transfer Pricing Forum: only academic invited to discuss my research with the group of 30 (thought leaders from large firms and multinationals) Oct 11-13, 2017.
  22. Do IP and Tax of IP Lawyers Speak the Same Language?, Aggie IP Lawyers, October 6, 2017.
  23. Panel speaker: “Disclosure of Wealth: Calculating The Lost Revenue To Inform A Regulatory Analysis”, Jesus College (Cambridge University) (11:00 to 13:00 – Friday 8th September 2017)
  24. Texas A&M University Law San Antonio Business Lecture Series: The Business Of Risk Management. Our first session features William Byrnes, a professor and former member of a major accounting firm, speaking on the trends in risk management that every professional should know. (May 23, 2017) See https://law.tamu.edu/media/events/2017/05/23/events/san-antonio-speaker-series-the-business-of-risk-management
  25. American Academy of Attorneys-CPAs, Annual Conference, Thursday July 6, Speaker for Two Hours of CLE/CPE; Bringing Balance to Asset Forfeiture; What does the Risk in Legal Risk Management Mean?
  26. Paper accepted for presentation, Texas Tax Professors Research Work Shop, University of Houston, May 19, 2017. Professor Cal Johnson of University of Texas wrote: “I want to express admiration for your Starbucks study.  You have the ability to exploit data sources I did not know existed and the science I do not have to use them.   What an extraordinary piece of work we got to see in the gestation period. Could you give me a next draft some months down the road? “
  27. Speaker, Common Reporting Standard, financial services industry conference, April 24-27, 2017 (Madrid & Salamanca, Spain).
  28. Speaker, Obtaining and Maintaining Clients, financial services industry conference, April 24-27, 2017 (Madrid & Salamanca, Spain).
  29. Speaker, Education 4.0, Education in the Fourth Industrial Revolution, April 22, 2017 (Chennai, India)
  30. Protection of Personal and Financial Information, April 19, 2017. 16th Annual Security Conference, April 18-20 (Las Vegas).
  31. FATCA and CRS, the Challenges of Data, University of Amsterdam, 11 March 2017, 15:00 – 16:00
  32. Bush School, International Trade & Sustainability course, “the coffee supply chain from a global value chain perspective in light of my Starbucks research”. Wednesday 3/9/17 2pm –
  33. Chair and Speaker, The World After BEPS, International Fiscal Association/TAMU, Mexico City, November 28, 2016.
  34. Law & Economics Conference of Latin American (sponsored by the World Bank). A New Financial Data World Order. Business Analytics and Economic Indicators for Tax Risk Management for Tax Authorities. How May Latin America Manage the Resource Challenges?  Bogota, Colombia. November 17-18, 2016.
  35. National Tax Association session 32: Information and Offshore Tax Evasion (Compliance and Enforcement) November 10-12, 2016 (Nov 11 8:30 to 10:00 Session Organizer: John Guyton, Internal Revenue Service). Proposing efficiencies for the overlapping systems for collection, verification, and dissemination of taxpayer information for encouraging compliance with reporting of foreign income and assets
  36. Vertex Exchange Tax Congress (San Antonio, Oct. 30 – Nov. 2, 2016) Developments with International Tax Information Reporting and Compliance, November 2, 2016
  37. Vertex Exchange Tax Congress (San Antonio, Oct. 30 – Nov. 2, 2016), Developments with International Withholding for Chapter 3 and Chapter 4, October 31, 2016
  38. The Criminalization Of Tax Avoidance – How May The US Leverage Its FATCA IGA Bilateral Process To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments? A Carrot & Stick Policy Proposal, Jesus College (Cambridge University) (11:00 to 13:00 – Saturday 11th September 2016):
  39. Human Trafficking, Smuggling, Exploitation And Slavery – A Proposal For PLIs As An Analytical Tool For Indicia And Suspicion, Sidney Sussex College (Cambridge University) (14:00 to 17:00 – Wednesday 7th September 2016)
  40. Transfer Pricing course and special presentation “Testing Starbucks’ transactional net margin method application to its roasting operation”, University of Amsterdam Faculty of Law’s Centre for Tax Law, (LLM course, February 8 – 12, 2017).
  41. Chair, AALS Panel, Best Practices, International Legal Exchange for JD program (Jan 4, 2017).
  42. Collection, Verification, and Dissemination of Taxpayer Information for Encouraging Compliance with Reporting of Foreign Income and Assets, National Tax Association’s 109th Annual Congress (Nov 10 – 12, 2016).
  43. Country-by-Country Reporting and its Impact on Texas MNEs, Texas State Bar Association Section of Taxation, 19th Annual Symposium on International Taxation, Houston, Nov 4, 2016.
  44. Country-by-Country Reporting and its Impact on Texas MNEs, Texas State Bar Association Section of Taxation, 19th Annual Symposium on International Taxation, Dallas Nov 3, 2016.
  45. International Tax Information Reporting and Compliance, Vertex Exchange, San Antonio, Nov 2, 2016.
  46. US Cross-Border Withholding: Tax Obligations and Compliance, Vertex Exchange, San Antonio, Oct 31, 2016.
  47. How May The US Leverage Its FATCA IGA Bilateral Process To Incentivize Good Tax Administrations Among the World of Black Hat and Grey Hat Governments? A Policy Proposal. Cambridge’s 34th Annual International Symposium on Economic Crime, Sept 10, 2016.
  48. Human trafficking, smuggling, exploitation and slavery – Where does the buck stop? Cambridge’s 34th Annual International Symposium on Economic Crime, Sept 7, 2016.
  49. Panama Papers (interview), Lawyer 2 Lawyer radio show, Legal Talk Network, May 6, 2016.
  50. Anti-Money Laundering: Practical Guidance for Managing Regulatory Compliance in 2016 (May 4, 2016) https://theknowledgegroup.org/all-events-list/live-webcasts/event-homepage/?event_id=1572 see Press release here
  51. Forms W-8BEN and W-9 Compliance in Foreign and U.S. Business Transactions: Meeting the Demands of the Substantially Overhauled W-8BEN Under New FATCA Rules (May 12, 2016) https://www.straffordpub.com/products/forms-w-8ben-and-w-9-compliance-in-foreign-and-u-s-business-transactions-2016-05-12
  1. 2nd International Economic Forum “In Search of the Missing Growth” held at the Russian Federation’s Financial University (Moscow), Nov. 24 – 26 (2015); delivered a paper on applying valuation methodologies for cross-border activities – intangibles within ‘bundled services’ arrangements and within ‘platform contribution transactions’.
  2. W8s, W9s, and Equivalent Tax Self Certification Compliance for Customer Identification and Withholding Determination (Stafford Information Solutions) November 12, 2015.
  3. A Pedagogical Apologist for Establishing a Distance Education Program, CALI, University of Denver June 19, 2015.Best Practices for Distance Education, CALI, University of Denver June 19, 2015.
  4. Improvements to Combat Money Laundering and Terrorist Financing, A Comparative View of Spain and the United States, (Madrid) May 8, 2015.
  5. Basics of Transfer Pricing for International Practitioners, California State Bar April 21, 2015.
  6. Recommended Best Pedagogical Practices for Legal Education Delivered With Distance Learning Technologies, University of Arizona Faculty Scholar Series, April 8, 2015.
  7. Regulatory Impact for Best Practices of Distance Education, Work Group for Distance Learning in Legal Education, UC Hastings College of Law, March 14, 2015.
  8. Paradigm Shift Of The Tax Avoidance Concept: A Comparative View, Central University of Finance and Economics (Beijing), March 13, 2015.
  9. Alternative Pedagogical Practices for Consideration by Instructional Faculty, Waseda University faculty presentation (Tokyo) February 4, 2015.
  10. Big Data, Cyber Security, and Exchange of Information Challenges, hosted by Waseda University for Tokyo financial community and treasury department (Tokyo) February 2-3, 2015.
  11. The 2015 New Year’s FATCA Update (Stafford Information Solutions) January 22, 2015.
  12. Exchange of Information of Corporate Financials of MNEs for Addressing BEPS, University of Amsterdam Centre for Tax Law (Winter course) January 21-27, 2015.
  13. Equivalent Tax Self Certification under FATCA, GATCA and the EU TSD (Stafford Information Solutions) November 24, 2014.
  14. Comparing the Equivalency of the New CRS, BBA, and US Ben Owner Reporting Forms, What’s a Financial Institution To Do? Budapest, Hungary November 21, 2014.
  15. Big Data and FATCA; Transfer Pricing Update; Vertex Exchange, New Orleans, September 27 and 28, 2014.
  16. Best Practices Report Workshop Leader, William Mitchell, Minneapolis, Minnesota September 19, 2014.
  17. Program Start up and Assessment, Dean’s Invitation, Thurgood Marshall School of Law, Texas Southern University, July 24-25, 2014.
  18. Meeting the Demands of the Substantially Overhauled W-8BEN Under New FATCA Rules (Stafford Information Solutions) July 10, 2014.
  19. Implementing Treasury and IRS Amendments for NFFEs; Determining FFIs and Payee Status; Complying With IGAs, Withholding and Reporting Rules (Stafford Information Solutions) June 26, 2014.
  20. Exchange of Information: FATCA, GATCA, BEPS, in the context of Latin America, Rosario University – Bogota and Amsterdam Centre for Tax Law(ACTL) of the University of Amsterdam (Bogota, Colombia) May 22-23, 2014.
  21. Novel Ideas: Literary Agents, Writers, and the Law [Entertainment & Intellectual Property], San Diego County Bar Association Panel, April 16, 2014.
  22. Burning Issues for International Tax Career Seekers, University of San Diego School of Law Graduate Tax Program, April 7, 2014.
  23. Cloning Your Clients, Advisys Webinar, April 2, 2014.
  24. Section Chair, Best Practices Report, Distance Learning Workgroup for Legal Education, Washington University School of Law (St. Louis), March 7, 2014.
  25. Tying Course Learning Outcomes into a Flip the Classroom Model, Distance Learning Workgroup for Legal Education, Washington University School of Law (St. Louis), March 6, 2014.
  26. A New International Standard of Information Exchange, University of Amsterdam Centre for Tax Law, January 16, 2014.
  27. Intergovernmental Agreements & Automatic Exchange With the USA: Is This The End of the United States as the World’s Largest Offshore Centre?  Moscow State University & University of Amsterdam, Moscow, October 25, 2013.
  28. Do the Benefits to Russia of Compliance with the USA’s FATCA Outweigh its Russian Costs?, Russian Tax Conference, Siberian Federal University, September 27, 2013.
  29. Are some U.S. agreements more equal than others? DTAs, TIEA, IGAs and the U.S. Constitution.  Exploring the Executive / Senate Treaty authority, House of Representative “Origination” of Tax authority, and Congressional Regulation of Commerce with Foreign Nations authority, Conference on Constitutionalism, Siberian Federal University, Krasnoyarsk, Russia, September 26, 2013.
  30. Intergovernmental Agreement with the United States – What should it contain for Bermuda? Government House, Hamilton, August 8, 2013.
  31. Categorization of Trusts by FATCA and the Intergovernmental Agreements, HSBC, Switzerland, April 19, 2013.
  32. Consequences for the Accidental (Latin) American and US Reciprocal Automatic Exchange, Credit Suisse, Switzerland, April 19, 2013.
  33. Intergovernmental Agreement Shopping for Definitions, UBS, Switzerland, April 18, 2013.
  34. Where Will Deposits in the US Flee?, Julius Bear, Switzerland, April 18, 2013.
  35. Will non-US banks continue do business with US Expats? Hinduja, Switzerland, April 17, 2013.
  36. FATCA’s Impact on US Banking by Mexican Clientele, UBP, Switzerland, April 17, 2013.
  37. FATCA Implications for Latin American Clientele of Swiss Banks, LATCAM – Swiss Chamber of Commerce Switzerland (April 16, 2013).
  38. FATCA’s Compliance for San Diego Financial Institutions, SDCBA CLE, San Diego April 10, 2013.
  39. Outcomes, Measures and Assessment in International Legal Exchanges, Section on International Legal Exchange, AALS Congress, (New Orleans), January 7, 2013.
  40. De que modo outras culturas juridicas esperam se relacionar com o Brasil?, Forum de Coordenadores dos programs de pos-graducao em direito, supported by the OAB and CAPES, November 30, 2012.
  41. FATCA’s Impact on Foreign Investment in US Real Estate and Related Products from 2013, Thomson/Sweet & Maxwell authors conference (London), November 8, 2012.
  42. Leveraging ART (Alternative Risk Transfer) for Difficult to Value Assets, Financial Services workshop (Spain), October 18, 2012.
  43. Pedagogical Approaches, Curriculum Offerings, and Best Practices for Capacity Building in the Financial Services and Legal Industry, Government-Industry Workgroup (UTech, Kingston, Jamaica) September 20, 2012.
  44. Developing an Effective Anti-Money Laundering compliance regime, LexisNexis Video CLE (permanent collection) (New York) April 26, 2012.
  45. FATCA Update, LexisNexis Video CLE (permanent collection) (New York) April 25, 2012 (afternoon).
  46. Issues with Developing FATCA Compliance Systems, CITCO (New York) April 25, 2012 (morning).
  47. Best Practices for Distance Education Development & Delivery, KeyNote Address, and a panel discussion, WOSA (Indian National Board of Accreditation Congress), March 25 – 28, 2012
  48. How Well Do You Know Your Clients: Compliance/AML Issues/Crossing Borders, AICPA, January 12, 2011
  49. How New Custody Rule Impacts CPA Financial Planners, AICPA, January 11, 2011.
  50. The Nuance of Regulatory and Financial Reform, AICPA, January 10, 2011.
  51. Exploring Alternative LLM programs: Executive, Mixed Delivery, and Dual Degrees (Non-US and Cross-Discipline). American Association of Law Schools Section on Graduate Programs for Non-US Lawyers Program Organizer, January 7, 2011.
  52. Treaty Override of the Japan-United States Tax Treaty: A three part analysis. Waseda University Tokyo (Japan) Friday November 19th, 2010 *(Japanese translation of paper, Waseda Asia Review No. 11 (2012) at p.74.
  53. New Developments of the Spanish-United States Tax Treaty, University of Valencia (Spain) November 4, 2010.
  54. New Avenues for US Real Estate Investments – Distressed Income Producing Commercial Properties, Thomson-Reuters International Tax Systems & Planning Techniques conference London October 28, 2010.
  55. Proposal for Establishing a Work Group for Distance Education to Explore Learning Outcomes, Regulatory Proposals, Future of Legal Ed Conference of Harvard Law School and New York Law School (October 16, 2010).
  56. The Compliance Costs to Business and Government versus the Expected Revenue Collection for the Overlapping Compliance Regimes of the USA (and there applicability to South Africa), SAIT Johannesburg, October 13, 2010.
  57. Using Econometrics and Predictive Modeling for Allocation of Resources to Counter Organized Crime, April 22, 2010.
  58. Researching Current Trends and Strategies of Organized Crime Regarding Money Laundering, (2009) with interactive media project exploring a predictive artificial intelligence system for trends in AML.
  59. Preparing for the New European Driven Wealth Management Model, Financial Planners Association of the Certified Financial Planners, Palm Springs April 28, 2009.
  60. Business Process Outsourcing and Legal Services – Issues with India, Florida Bar Association, Orlando, November 14, 2008.
  61. Tax Risk Management: The Relationship Circle, Vertex Annual Congress, San Diego October 22, 2008.
  62. Transfer Pricing: Multi-Purpose Functional Analysis (Tax Department as the Hero), Vertex Annual Congress, San Diego October 21, 2008.
  63. Are Financial Institutions Optimally Utilizing Their AML Compliance Expenditures?, opening addressCambridge Symposium on Economic Crimes, Jesus College, Cambridge Aug 30 – Sept. 6, 2008.
  64. New Neuroscience Understanding of Expertise, American Accounting Association annual congress, Anaheim, Aug 2008.
  65. ‘How to Approach’ for Online Programs, CALI Conference, University of Nevada School of Law June 2007.
  66. Obtaining the Skills Required for Performing Tax Process Outsourcing, All India Federation of Tax Practitioners at the New York Bar Association May 29, 2007.
  67. The Economic State of International Financial Services and Its Socio-Economic Impact, EU Intra–Government Conference, non-governmental representative head line presenter and moderator among the EU Government officials and their territories and the IMF and Caribbean Development Bank, May 2007.
  68. Risks and opportunities in a global economy-perspective on the Investment Horizon, American Academy of Financial Management & Pervasive Learning Solutions, New York April 7, 2007.
  69. Impact of Information Exchange on Colorado’s International Banking Regime, Offshore Institute, Denver, April 20, 2006.
  70. Charitable Supporting Foundations, Lisbon, November 1-3, 2005.
  71. Education for the Financial Services Industry, American Academy of Financial Management Conference, Geneva, December 9-10, 2004.
  72. Assessing Profits Margins Savings from Labour and Services Outsourcing, Seville, October 7 -October 8, 2004.
  73. Risk Management and Asset Protection, University at Sea (Mediterranean), July 20-August 1, 2004.
  74. Co-Chair, Conference on Offshore Tax Planning, Compliance & Money Laundering, Cayman Islands, March 25-26, 2004.
  75. Report of Findings to the United Kingdom Government, Regulators, and Industry on the ‘Byrnes Report’ with Conclusions for New Opportunities in Financial Services, EuroMoney’s 5thAnnual Financial Services Conference, London, May 26-27, 2004.
  76. Report of Findings to the British Virgin Islands Government, Regulators, and Industry on the ‘Byrnes Report’ with Conclusions for New Opportunities in Financial Services, BVI’s Community College, BVI, April 27-29 2004.
  77. Measuring Outcomes for Graduate Programs, Section on Post Graduate Legal Education, AALS Annual Conference January 4, 2004.
  78. Procedural Elements of Tax Information Exchange from Banks, Colorado Bankers Association, December 12, 2003.
  79. US Tax System and Emphasis on US Transfer Pricing Regulations, Bangalore Chamber of Industry, December 8, 2003.
  80. Global Tax Information Exchange – The EU, DTA, TIEAs, and Other Means: Can States Treaty Shop to Obtain Information on Anyone?Bombay Management Association Conference Proceedings, Mumbai, India, December 5-6, 2003.
  81. Tax Information Exchange Between the USA and Switzerland – By DTA and Other Means: How Does Due Process and the Attorney-Client Privilege Fit In,Swiss Bankers Academy of Finance, Zurich, Switzerland, October 21-22, 2003.
  82. The Missing Link: When Did the Company Limited by Guarantee Mutate From that Limited By Shares?, Malta, October 9-10, 2003.
  83. Taking an E-Commerce Business Offshore, IBLS Strategic Global Summit for E-commerce, Orange County, Ca., September 18-19, 2003.
  84. Co-Chair, Conference on Offshore Tax Planning, Compliance & Money Laundering, Cayman Islands, June 4-6, 2003.
  85. Co-Chair, Conference on Offshore Tax Planning, Compliance & Money Laundering, Miami, December 4-6, 2002.
  86. Stanley Works proposed re-domicile Inversion transaction, Conference Board presentation, (April?) 2002.
  87. Deductible Charitable Gifts for High Profile Person, Portugal, October 31-November 1, 2002.
  88. Co-Chair, Conference on Offshore Tax Planning, Compliance & Money Laundering, Bahamas, May 2-4, 2002.
  89. United States & Canadian Perspectives of the Company Limited By Guarantee, Portugal, October 25-26, 2001.
  90. Online legal education: a US LLM program, Journal Of Information Law and Technology BILETA Conference Proceedings, Warwick School of Law, April, 2001.
  91. Referee for Published Conference Proceedings, “International Conference on Emerging Trends in E-commerce” Multimedia University, Kuala Lumpur, Malaysia, 21–23 November 2000.
    1. Author of four papers for Workshop Electronic B2B Markets Platforms, The Emerging Trend.
    2. Topic I:   Emerging Trends in Electronic Commerce
    3. Topic II:  Emerging Trends for 2001 “3D and B2B/B2C” (Asian Focus)
    4. Topic III: E-commerce: Business & Tax
    5. Topic IV: Online legal education: a US LLM program.
  92. New Products for a New Offshore Environment, Malta, October 19-20, 2000.
  93. Tax Issues for Dot Com Founders, Management, Operations and Investment Structures, Bombay Management Association Conference Proceedings, Mumbai, India (December 1-2, 2000).
  94. Creating E-course Materials: Integration of the Instructivist, Constructivist, and Contextualist Approaches, CALI Conference Proceedings at Chicago Kent College of Law, Chicago, June 21-24, 2000.
  95. The economics behind the OECD approach to developing jurisdictions– is liberalism dead? Vancouver Society of Certified Financial Analysts, Vancouver, Canada, February, 2000.
  96. Controlled Foreign Corporation legislation: a comparative overview, Bombay Management Association Conference Proceedings, Mumbai, India (December 1999).
  97. Transfer Pricing Documentation and Audits, Bombay Management Association Tax Planning Conference Proceedings, Mumbai, India (December 4-5, 1998).
  98. Rabbi Trust – Law and Planning, Marbella, Spain (October 21-23, 1999).
  99. Offshore Tax Planning at Work for You, South Africa, March 1998.
  100. Tax Credit Financing, Hybrid Company Planning, HSBC Banking Corporation Workshop, South Africa March, 1998.
  101. International Tax Planning Conference, Bombay Management Association Tax Planning Conference Proceedings, India, December 5-6, 1997.
  102. Transfer Pricing, IBC Tax Planning Conference, South Africa, March 19, 1997.
  103. International Tax Planning Seminar, New Delhi, India, February 21, 1997.
  104. Anti-Avoidance Principles and Legislation, A Comparative Global Analysis, Bombay Management Association Tax Planning Conference Proceedings, Mumbai, India, December 6-7, 1996.
  105. Transfer Pricing, Conference Chaired, AIC Tax Planning Conference, Sandton, South Africa, March 18-19, 1996.
  106. A State’s Civil Liability under Treaty of Rome Article 215, Europa Institute Workshop, University of Amsterdam, Faculty of Law, Amsterdam (October 1994).

2 Responses to “C.V.”

  1. Dr. Ronnie Moore said

    December 13, 2014 at 22:59

    This blog is outstanding! The information is fruitful.

    Liked by 1 person

    Reply

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