Wealth & Risk Management Blog

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

Articles

http://www.lexisnexis.com/legalnewsroom/tax-law/b/newsheadlines/archive/2013/07/15/fatca-ffi-compliance-extended-fatca-portal-other-key-dates-pushed-back.aspx

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

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

http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/10/30/irs-releases-long-awaited-fatca-ffi-agreement.aspx

http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/03/political-pushback-on-fatca.aspx

http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/25/fatca-fi-account-remediation.aspx

http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/03/24/fatca-compliance-programs.aspx

http://www.lexisnexis.com/legalnewsroom/top-emerging-trends/b/emerging-trends-law-blog/archive/2009/07/07/president-obama_2700_s-international-tax-proposals-in-a-policy-context.aspx

http://www.lexisnexis.com/legalnewsroom/tax-law/b/practitioners-corner/archive/2010/09/29/the-changing-landscape-of-the-foreign-tax-credit-regime.aspx

http://www.lexisnexis.com/legalnewsroom/members/william-h.-byrnes-iv/default.aspx

http://www.benefitspro.com/2013/02/13/are-annuities-solution-to-old-4-retirement-rule

http://www.producersweb.com/r/pwebmc/d/contentFocus/?pcID=1dc66c0ae848d7ebfd6cfc2f581e1455

Sample of media articles 

  1. Google Tax Raid, the French, and Texas Hold’em, William Byrnes, Kluwer Tax Law Blog, (May 30, 2016).
  2. Analysis of the New 2016 W-8BEN-E and Accompanying Instructions William Byrnes, Kluwer Tax Law Blog, (June 13, 2016)
  3. 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/
  4. 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/
  5. 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/
  6. 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
  7. Combine ILITS With IRA Trusts To Maximize Inherited IRA Benefits, William ByrnesRobert Bloink, Think Advisor (February 11, 2016) Http://Www.Thinkadvisor.Com/2016/02/11/Combine-Ilits-With-Ira-Trusts-To-Maximize-Inherite
  8. Deferred Income Annuities Can Double Payouts Later in Life, William ByrnesRobert BloinkThink Advisor, (February 1, 2016) http://www.thinkadvisor.com/2016/02/01/deferred-income-annuities-can-double-payouts-later
  9. 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/
  10. Deferred income annuities can double payouts later in life, William ByrnesRobert Bloink, LifeHealth Pro, (February 17, 2016) http://www.lifehealthpro.com/2016/02/17/deferred-income-annuities-can-double-payouts-later
  11. Due to LTCI’s cost and need, short-term care insurance takes off, William H. ByrnesRobert Bloink, LifeHealthPro, (February 12, 2016) http://www.lifehealthpro.com/2016/02/12/due-to-ltcis-cost-and-need-short-term-care-insuran
  12. With File-and-Suspend Dead, Maximizing Social Security Benefits, William H. ByrnesRobert Bloink, Think Advisor (January 22, 2016) http://www.thinkadvisor.com/2016/01/22/with-file-and-suspend-dead-maximizing-social-secur
  13. Why (and how) insurers are combining whole life with indexed universal life, William H. ByrnesRobert Bloink, LifeHealthPRO (Jan. 11, 2016), http://www.lifehealthpro.com/2016/01/11/why-and-how-insurers-are-combining-whole-life-with?slreturn=1453078144.
  14. 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
  15. 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.
  16. The new variables in variable annuities, LifeHealthPRO (Dec. 31, 2015), http://www.lifehealthpro.com/2015/12/31/the-new-variables-in-variable-annuities.
  17. 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.
  18. The New Variables in Variable Annuities, ThinkAdvisor (Dec. 22, 2015), http://www.thinkadvisor.com/2015/12/22/the-new-variables-in-variable-annuities.
  19. 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.
  20. 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.
  21. 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.
  22. 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.
  23. 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/.
  24. 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.
  25. 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.
  26. 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.
  27. 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.
  28. 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.
  29. 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.
  30. 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.
  31. FinCEN As Its Own Prosecutor, Judge And Executioner, Law360 (Lexis November 18, 2015).
  32. Feature: What is Whistleblowing?, Tax Justice Network Focus (November 2015), http://www.taxjustice.net/wp-content/uploads/2015/11/x1.jpg.
  33. 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.
  34. 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.
  35. 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.
  36. 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.
  37. 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.
  38. 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/.
  39. 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/.
  40. 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.
  41. 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.
  42. 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.
  43. 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/.
  44. 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.
  45. 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/.
  46. 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/.
  47. 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.
  48. 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-/.
  49. 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.
  50. Minimizing Excess Roth IRA Contribution Penalties, ThinkAdvisor (Aug. 10, 2015), http://www.thinkadvisor.com/2015/08/10/minimizing-excess-roth-ira-contribution-penalties.
  51. 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.
  52. 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.
  53. 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/.
  54. Maximizing Health Savings: HSA or FSA?, ThinkAdvisor (July 27, 2015), http://www.thinkadvisor.com/2015/07/27/maximizing-health-savings-hsa-or-fsa.
  55. 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/.
  56. 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.
  57. 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.
  58. 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.
  59. 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.
  60. 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.
  61. 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.
  62. QLACs are changing Social Security timing game, Benefitspro ( Fe. 24, 2015), http://www.benefitspro.com/2015/02/24/qlacs-are-changing-social-security-timing-game.
  63. 4 tax facts for 403(b) plans, Benefitspro (Jun 19, 2014), http://www.benefitspro.com/2014/06/19/4-tax-facts-for-403b-plans.
  64. HSAs: An unconventional retirement planning tool, Benefitspro (Jun 11, 2014), http://www.benefitspro.com/2014/06/11/hsas-an-unconventional-retirement-planning-tool.
  65. SEC comments muddy fiduciary standard waters, Benefitspro (Jun 25, 2013), http://www.benefitspro.com/2013/06/25/sec-comments-muddy-fiduciary-standard-waters.
  66. PPACA raises the stakes for HSAs, Benefitspro (Jun. 11, 2013), http://www.benefitspro.com/2013/06/11/ppaca-raises-the-stakes-for-hsas.
  67. 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.
  68. 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.
  69. 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.
  70. 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/.
  71. 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.
  72. The Retirement Spending Account: Annuity Alternative, ThinkAdvisor (June 8, 2015), http://www.thinkadvisor.com/2015/06/08/the-retirement-spending-account-annuity-alternativ.
  73. 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.
  74. 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.
  75. 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.
  76. 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.
  77. Combination Annuity-LTC Sales Soar, ThinkAdvisor (May 12, 2015), http://www.thinkadvisor.com/2015/05/12/combination-annuity-ltc-sales-soar.
  78. 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/.
  79. 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.
  80. 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.
  81. 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.
  82. 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.
  83. 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.
  84. 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.
  85. 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.
  86. 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.
  87. 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.
  88. Rethinking clients’ GRAT asset allocations, LifeHealthPRO (April 8, 2015), http://www.lifehealthpro.com/2015/04/08/rethinking-clients-grat-asset-allocations.
  89. 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.
  90. 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.
  91. 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.
  92. 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.
  93. 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.
  94. 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.
  95. 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.
  96. How to annuitize an inheritance, LifeHealthPRO (May 4, 2015), http://www.lifehealthpro.com/2015/03/04/how-to-annuitize-an-inheritance.
  97. 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.
  98. 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.
  99. 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.
  100. 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.
  101. 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.
  102. 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.
  103. 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.
  104. 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.
  105. 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.
  106. 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.
  107. 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.
  108. 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.
  109. IUL is trending, LifeHealthPRO (Jan. 8, 2015), http://www.lifehealthpro.com/2015/01/08/iul-is-trending.
  110. 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).
  111. 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.
  112. 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.
  113. 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.
  114. 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.
  115. 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.
  116. 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.
  117. 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.
  118. 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.
  119. 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.
  120. 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.
  121. 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.
  122. Reversionary Annuities Gain Traction Among Insurance Carriers, ThinkAdvisor (Aug. 11, 2014), http://www.thinkadvisor.com/2014/08/11/reversionary-annuities-gain-traction-among-insuran.
  123. 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.
  124. 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.
  125. 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.
  126. 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.
  127. 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.
  128. 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.
  129. 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.
  130. HSAs: An Unconventional Retirement Income Planning Tool, ThinkAdvisor (June, 09, 2014), http://www.thinkadvisor.com/2014/06/09/hsas-an-unconventional-retirement-income-planning.
  131. Political Pushback on FATCA, LexisNexis (Feb. 3, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/03/political-pushback-on-fatca.aspx.
  132. Annuities + LTC: Does the Rider Fit?, ThinkAdvisor (June, 03, 2014), http://www.thinkadvisor.com/2014/06/03/annuities-ltc-does-the-rider-fit.
  133. 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.
  134. Annuities as an RMD Answer, ThinkAdvisor (May 19, 2014), http://www.thinkadvisor.com/2014/05/19/annuities-as-an-rmd-answer.
  135. 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.
  136. 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.
  137. 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/.
  138. 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.
  139. Too Many FATCA Loopholes?, TaxConnections (May 4, 2014), https://www.taxconnections.com/taxblog/too-many-fatca-loopholes/.
  140. 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/.
  141. 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/.
  142. Analysis of The New FATCA W-8IMY, TaxConnections (May 1, 2014), https://www.taxconnections.com/taxblog/analysis-of-the-new-fatca-w-8imy/.
  143. Currency Transaction Reports , LexixNexis (Apr. 29, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/federaltaxation/archive/2014/04/29/currency-transaction-reports.aspx.
  144. GLWBs and LIBRs: Which rider fits?, LooktoWink (Apr. 28, 2014), http://www.looktowink.com/2014/04/glwbs-librs-rider-fits/.
  145. 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.
  146. 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.
  147. 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.
  148. 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.
  149. 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.
  150. An overlooked postretirement healthcare strategy, LifeHealthPRO (Apr. 8, 2014), http://www.LifeHealthPRO.com/2014/04/08/an-overlooked-postretirement-healthcare-strategy.
  151. 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/.
  152. 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/.
  153. 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.
  154. 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/.
  155. Advance Pricing Agreements Report Released, TaxConnections (Apr. 5, 2014), https://www.taxconnections.com/taxblog/advance-pricing-agreements-report-released-by-irs/.
  156. 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.
  157. 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/.
  158. 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/.
  159. 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.
  160. 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.
  161. 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.
  162. FATCA Compliance Programs, LexixNexis (Mar. 24, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/03/24/fatca-compliance-programs.aspx.
  163. 10 tax facts for retirees, LifeHealthPRO (Mar. 19, 2014), http://www.LifeHealthPRO.com/2014/03/19/10-tax-facts-for-retirees.
  164. 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.
  165. Unlock a Social Security Windfall, AmericanBusiness (Mar. 17, 2014), http://www.americanbusiness.com/news_%20forum/Unlock+a+Social+Security+Windfall.pdf.
  166. 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.
  167. 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.
  168. 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.
  169. 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.
  170. 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.
  171. FATCA – FI Account Remediation, LexisNexis (Feb. 28, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/25/fatca-fi-account-remediation.aspx.
  172. 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.
  173. Annuities: To Surrender or Not?, LifeHealthPRO (Feb. 24, 2014), http://www.LifeHealthPRO.com/2014/02/24/annuities-to-surrender-or-not
  174. 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.
  175. 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.
  176. ESOPs: The road to business succession, LifeHealthPRO (Jan. 13, 2014), http://www.LifeHealthPRO.com/2014/01/13/esops-the-road-to-business-succession.
  177. 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.
  178. 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.
  179. 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.
  180. 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.
  181. Political Pushback on FATCA, LexisNexis (Feb. 3, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/03/political-pushback-on-fatca.aspx.
  182. Regulators shine spotlight on IRA rollover suitability, Looktowink (Jan. 28, 2014), http://www.looktowink.com/2014/01/regulators-shine-spotlight-on-ira-rollover-suitability/.
  183. 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.
  184. 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.
  185. 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.
  186. 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.
  187. 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

Sample of media articles from 2010 until 2014

An additional 3.8% tax on investment income will be implemented in less than six months, and your high-income clients will need advice on how to reposition their investments to minimize its effect.

A type of fixed annuity could provide the solution for clients who are looking to plan for long-term care and receive a guaranteed return on their investment.

Charitable deductions are a hot topic in this year’s tax reform debates, but donor-advised funds have been singled out for potential elimination in 2013.

Whole life insurance has taken the spotlight as investors seek secure alternatives to rocky equity markets. An advisor’s guidance can be critical in determining whether a whole life policy is a smart investment for any given client.

A new twist on the traditional life insurance policy that protects against expenses incurred because of critical illnesses is attracting clients’ interest once again.

Looming tax increases for 2013 provided your clients with motivation to convert their traditional IRAs into Roth IRAs last year. It is important to re-examine those conversions before this year’s recharacterization deadline.

Preferential tax treatment and the flexibility to restructure allocations in estate planning simply don’t mix well when it comes to investing in life insurance. A recent IRS private letter ruling could help change that.

  1. Indexed Annuities Gather Steam September 12, 2012

The rate at which indexed annuity product features have been changing in recent months can be dizzying to even the most seasoned financial producers, but client interest has never been greater.

For those clients who have grown weary of the fluctuating market for stocks and bonds, the steady returns offered by so-called “permanent” life insurance policies may be the solution.

One question financial advisors should be asking themselves today is whether life settlements have returned to the fold as a viable tool in their clients’ planning strategies.

The IRS has recently blessed another option for your clients who are competing to maximize guaranteed lifetime income during retirement—the 401(k)-to-pension-plan rollover.

It’s not just the automakers—an increasing number of your clients may need to choose between a lump-sum payout from their pensions and the traditional annuity option. How should you advise them?

FINRA’s proposed 25% increase in fees on financial service firms may become a reality within the next few months, and it is important that all financial advisors stop and take note of the potential consequences.

HSAs are about to lose much of their value under the PPACA, which will impose minimum reimbursement rates on all health insurance plans—ensuring that premiums for high-deductible plans will increase.

While many of your clients are left wondering if they should accelerate charitable giving into 2012 to ensure that they reap the benefits of the current deduction, others are looking ahead to an entirely different scenario.

As fiscal cliff negotiations continue in Washington, a case study of the four major tax repercussions of a typical client couple should we go over the cliff.

The potential elimination of many tax preferences currently afforded life insurance is one facet of today’s fiscal cliff discussions that is often overlooked. In today’s political environment, no tax preference is safe.

The presidential election is behind us but the clock is still ticking on tax increases scheduled to take effect January 1. One solution involves capping deductions while reducing tax spending for all taxpayers.

19. Retirement Planning for Next Four Years Under President Obama November 13, 2012

With the election behind us, it’s time for your clients to turn their attention to the looming tax reforms that should take shape over the next two months—and how these reforms can affect their retirement planning.

20. How New Deferred Annuities Provide Income Early in Retirement November 8, 2012

Creating products to provide sustainable retirement income for the diverse group of baby boomers just entering retirement has presented a big challenge for insurance companies, but they’re stepping up.

Changing times and increased market volatility have clients wondering—is there a better way?

Avoiding the complications of estate taxation and the U.S. probate system may be key reasons to allow high-net-worth foreign clients to include sizable charitable donations in their estate planning.

For your clients who have been playing the wait-and-see game in estate planning this year, the time for waiting is over.

Premiums for long-term care insurance have increased dramatically in recent years, causing clients to turn to hybrid policies that, unlike traditional long-term care policies, are certain to provide some type of future benefit.

Do your clients want to control how their beneficiaries get death benefits? A new trend in product offerings may be of service.

Your clients may not be aware of the possibility of using life insurance as a college savings tool.

Creating a sustainable retirement income stream is more challenging than ever, but a Society of Actuaries study provides some room for hope, if annuity owners can be patient.

For years, the 4% rule provided the baseline from which advisors launched retirement strategies, but those strategies simply aren’t cutting it any more. Enter annuities with some attractive riders.

Health Reimbursement Arrangements are one type of health insurance vehicle that may be on the chopping block with the dawn of Obamacare.

Think your HNW clients can breathe easier because of the now-permanent $5 million exemption for estate, gift, and generation-skipping transfer taxes? Think again.

While the fiscal cliff law marked the beginning of a new era of higher taxes for many taxpayers, it also revived a way to reduce taxable income: tax-free treatment of charitable contributions from IRA accounts.

Congress’s fiscal cliff agreement provides a window that could allow many clients to reduce their future tax liability during retirement.

All you need to know about the American Taxpayer Relief Act—both good and bad—and how it will affect your clients and their planning.

As we teeter over the fiscal cliff, there are still a few maneuvers that allow clients to take advantage of current high exemptions and low tax rates.

There are many reasons a client might want to preserve an irrevocable trust, but after the fiscal cliff deal, there are equally strong reasons a client might prefer to terminate.

Your clients who are nearing retirement age might often wonder why they bother maintaining the life insurance policies they’ve funded for years. But under some recent state proposals, owning a life insurance policy can actually help clients in LTC planning.

According to the IRS, the policy value equals the cash value of the policy without regard to any surrender charges. So what do your clients have to include in income if the actual cash surrender value of their life insurance policy is negative?

Clients need to remember that avoidance of transfer taxes is not the only reason that estate planning is important; the credit shelter trust can provide many non-tax benefits.

Looming changes to the Social Security system meant to shore up its pending insolvency have renewed the urgency of maximizing benefits for high-net-worth clients.

IRAs and Roth IRAs can be used to pass wealth to children and grandchildren, and to encourage retirement savings, but be sure to follow the rules.

With some common estate planning tools in the administration’s budget crosshairs, how to fine tune your clients’ strategies.

  1. When Clients Outlive Their Longevity Insurance: QLACs April 3, 2013 Favorable IRS treatment makes QLACs—deferred annuity products—more appealing, but their flip side is that the client may not live long enough to reap the longevity benefits. Treasury is proposing a solution.

Asset allocation is more important than ever in newer variable annuities.

Your small-business-owning clients may be looking for ways to reduce or defer the taxes they will incur should they sell their business. An ESOP strategy can work well, but be wary of DOL inquiries.

  1. SEC comments muddy the waters in fiduciary standard debate JULY 1, 2013

The debate over the fiduciary standard that will become applicable to many financial professionals may be coming to a head.

46.  PPACA raises the stakes for HSAs JUNE 10, 2013

Pre-tax contributions, coupled with tax-free earnings and withdrawals, make HSAs a powerful tool for covering the rising costs of health coverage.

47.  Income-based premiums triple Medicare costs under PPACA MAY 13, 2013

New rules put into effect under PPACA can impact retirement income planning in ways your clients might not yet realize, by increasing their Medicare premiums proportionally as income increases. 

48.  Time is running out for Social Security’s “file and suspend” APRIL 29, 2013

Changes to Social Security have renewed the urgency for maximizing benefits for high net worth clients.

49.  How to use an IRA as a wealth transfer tool APRIL 15, 2013

With the diverse array of estate planning tools available today, it might be easy to overlook one simple, tax-advantaged way to pass wealth to the next generation — individual retirement accounts.

50.  QLACs: When clients outlive their longevity insurance APRIL 5, 2013

The IRS has recently blessed the path to using qualified pre-tax dollars to purchase longevity annuity contracts.

51.  Navigating the maze: Social Security, spouses and survivors MARCH 26, 2013

Determining your client’s Social Security entitlement is often a more difficult piece of the puzzle than anticipated.

52.  Are lower cost variable annuities with lifetime benefits a bargain? MARCH 20, 2013

Asset allocation is more important than ever in newer variable annuities.

53.  The pros and cons of ESOPs MARCH 11, 2013

ESOP tax-free rollovers defer taxes — or lead small-business clients to the frying pan.

54.  Are annuities the solution to the old 4% retirement rule? FEBRUARY 12, 2013

In today’s low-interest rate environment, the strategies that worked for the past 20 years are simply not cutting it.

55. Are HRAs on the chopping block under PPACA? FEBRUARY 4, 2013

Employers and employees should begin preparing to lose a valuable tool that provided flexible health benefits before PPACA.

56.  The $5.25 million question JANUARY 29, 2013

As your affluent clients seek to make wealth transfer decisions, they may wonder how to protect children from a financial windfall.

57.  Cliff deal opens the gates for Roth conversions JANUARY 14, 2013

The recent fiscal cliff agreement could allow clients to reduce their future tax liability during retirement.

58.  What the fiscal cliff compromise means for your clients’ taxes JANUARY 8, 2013

From estate to income tax bills, a look at how the last-minute solution will impact your clients.

59.  Charitable giving: Should your high-net-worth clients wait till next year? By Robert Bloink, Esq., LL.M.William H. Byrnes, Esq.  |  DECEMBER 19, 2012

For the wealthy, tax-deductible charitable donations could be a thing of the past … or become more valuable than ever.

60.  Building a fully-funded retirement in under a decade DECEMBER 11, 2012

To reduce the slope of the fiscal cliff next year, your small business clients will want to take a closer look at the benefits of a defined benefit plan.

61.  The life insurance fiscal cliff: The end of a tax-preferred product class? DECEMBER 3, 2012

As fiscal cliff negotiations get under way, it’s clear that life insurance tax benefits are not safe.

62.  Room for compromise: eliminating the fiscal cliff with current tax rates NOVEMBER 21, 2012

In our post-election environment, whispers of prospective compromise lend a silver lining to the impending fiscal cliff discussions.

63.  Retirement planning for the next 4 years under President Obama NOVEMBER 13, 2012

How will looming tax reforms impact your clients’ retirement planning?

64.  Life Settlements — Are They Back?  SEPTEMBER 5, 2012

The recession hit life settlements hard, but as retirees look to rebuild their portfolios, life settlements might be in store for a boom.

65. When Clients Get Lump-Sum Pension Offers, What to Advise? AUGUST 16, 2012

General Motors and Ford have made pension buyout offers to their employees. What should they do?

66.  Preparing Clients for the Reality of PPACA’s Investment Income Tax JULY 19, 2012

When the Supreme Court upheld most of PPACA, it confirmed that the PPACA provisions proposing an additional 3.8 percent tax on investment income will shortly become effective.

67.  Whole Life Policies: Tapping Cash Value as Alternative to Equity Investing JULY 18, 2012

For clients who are fed up with volatile equity markets, a whole life policy might be a safer investment.

68.  A Package Deal: Planning for Long-Term Care With Income Security JULY 17, 2012

A fixed annuity can provide long-term care coverage and a guaranteed return on investment.

69. SEC comments muddy fiduciary standard waters June 25, 2013

A heightened fiduciary standard could boost advisors’ compliance costs, while increasing consumer confidence in their advice, so it’s critical that advisors know the rules of the game.

  1. PPACA raises the stakes for HSAs By WILLIAM H. BYRNES, ESQ.ROBERT BLOINK, ESQ., LL.M.  |  June 11, 2013

Pre-tax contributions, coupled with tax-free earnings and withdrawals, make HSAs a powerful tool for covering the rising costs of your clients’ health coverage.

71. Income-based premiums triple Medicare costs under PPACA

May 15, 2013

New rules put into effect under PPACA can impact retirement income planning in ways your clients might not yet realize, by increasing their Medicare premiums proportionally as income increases.

72. 6 things to know about HSAs July 8, 2013

Health Savings Accounts are quickly growing in popularity yet understanding the ins and outs can take some doing. We provide the answers to six important questions.

  1. Are annuities solution to old 4% retirement rule? February 13, 2013

For years, the so-called 4 percent rule provided the baseline from which advisors launched retirement strategies, but those strategies simply aren’t cutting it any more. Enter annuities with some attractive riders.

  1. FINRA Fee Increases May Raise Sticker Price on Financial Advice August 2, 2012

FINRA’s proposed 25% increase in the fees that it collects from financial service firms may become a reality within the next few months.

75. http://www.lexisnexis.com/legalnewsroom/tax-law/b/newsheadlines/archive/2013/07/15/fatca-ffi-compliance-extended-fatca-portal-other-key-dates-pushed-back.aspx

October 2012

  1. Critical Illness Riders: Life Insurance Protection for the Living
  2. The Rose’s Thorn: Increasing Premium Rates for Hybrid Life Insurance—LTC Policies under Revised AG 38
  3. The Ticking Estate Tax Time Bomb: Less than 90 Days of Planning Remain
  4. Maximizing Charitable Giving through Universal Life Insurance

September 2012

  1. Permanent Life Insurance: A Smarter Investment Product?
  2. Indexed Annuities: A Swiftly Tilting Product Class
  3. IRS Untangles One Transfer-for-Value Rule Trap
  4. Recharacterizing Roths: It Might Still Make Sense

August 2012

  1. New Regulatory Hurdles: The Universal Fiduciary Standard
  2. The Pension Buyout Offer Is on the Table: Now What?
  3. Turning Your 401(k) into a Pension: The DC to DB Rollover
  4. Life Settlements—Are they Back?

July 2012

  1. Donor Advised Funds May be Going by the Wayside in 2013
  2. A Package Deal: Planning for Long-Term Care with Income Security
  3. Obama Signs Bill to Stabilize Pension Funding
  4. Preparing Clients for the Reality of the PPACA’s Investment Income Tax
  5. HSAs Losing Luster under the PPACA
  6. FINRA Fee Increases May Raise Sticker Price on Financial Advice

June 2012

  1. Post-Retirement Healthcare: A Quarter-Million Dollar Dilemma
  2. Taking Back Control: Living Wills and Beyond
  3. Whole Life Policies: Tapping the Cash Value as an Alternative to Equity Investing
  4. Supreme Court Upholds Individual Mandate and Affordable Care Act
  5. Unintended Consequences of the HIT: Eliminating Health Coverage in Small Businesses
May 2012
  1. Will Wandry Forever Eliminate IRS Valuation Arguments? (12-18)
  2. Don’t Risk It: Hybrid Policies Can Reduce the Risks in Long-Term Care (12-19)
  3. Post-Retirement Healthcare: A Quarter-Million Dollar Dilemma (12-20)
  4. Not Prepared for Long-Term Care?  Your Children Might Pay. (12-21)
April 2012
  1. Looking for Long Term Care Insurance? You Might Not Find It. (CC 12-14)
  1. Overfunded Roth IRAs May Provide Shelter for Upper Middle Class (CC 12-15)
  1. The Timing of Maximizing Benefits and Minimizing Taxes on Social Security (CC 12-16)
  1. Double Down on Tax Benefits with HSAs (CC 12-17)
March 2012
  1. NAIC Reviews Hybrid Annuities to Ensure Meaningful Guaranteed Income Benefit (CC 12-08)
  1. Avoid Potential 2013 Tax Increases by Executing a Roth Conversion in 2012 (CC 12-09)
  1. IRS Makes It Easier to Purchase Deferred Annuities with Retirement Plan Dollars (CC 12-10)
  1. Joint Life Policies—Planning Beyond Estate Liquidity (CC 12-11)
  1. Administration Proposal Eliminates IRA Benefits for Upper Middle Class (CC 12-12)
  1. Reverse Mortgages and Retirement Planning: Bridging the Income Gap (CC 12-13)
February 2012
  1. Stand-Alone Living Benefits—Guaranteeing Lifetime Income without an Annuity (CC 12-03)
  1. Could the End of the Inherited IRA Be Near? (CC 12-04)
  1. Planning for a Long Life: Longevity Insurance and Deferred Annuities (CC 12-05)
  1. The IRA Charitable Donation: It’s Just a Tax Deduction in 2012 (CC 12-06)
  1. Life Insurance Premiums May Rise with NAIC Approach to AG 38 (CC 12-07)
January 2012
  1. SEC Redefines Insurance Suitability Qualifiers for Certain Products (CC 12-01)
  1. Long-Lost Policy Returns to Bite Couple (CC 12-02)

December 2011

  1. Which Client Deductions Will Expire after 12-31-11?(CC 11-214)
  2. IRS Greenlights ILIT Replacement Policies (CC 11-213)
  3. Preparing Your Clients for Inevitable Tax Hikes (CC 11-212)
  1. Key Employee Retention with a Life Insurance Funded DBO Plan (CC 11-211)
  2. An Unlikely Marriage: The New Term UL(CC 11-215)
  1. IRS Shows Mercy and Allows Stretch IRA(CC 11-216)
  1. Reversionary Annuities: A Low-Cost Way to Protect Surviving Beneficiaries?(CC 11-217)

 November 2011

  1. The Pitfalls of Serving as a Trustee for a Client’s Life Insurance Trust (CC 11-203)
  2. Donor Advised Funds: A Less Expensive Charitable Alternative? (CC 11-204)
  3. An Annuity Alternative to LTC Insurance (CC 11-205)
  4. When Do IRAs and Annuities Mix? (CC 11-206)
  5. LIRPs: Retirement Alternative or Rip-Off? (CC 11-207)
  6. Avoid the Pitfalls of Gift-Splitting (CC 11-208)

 October 2011

  1. IRS Amnesty for Registered Reps Classification (CC 11-195)
  2. Carrier STOLI Suits Are Not Limited by Contestability Period (CC 11-196)
  3. Portability Election Could Trigger Estate Tax Return Avalanche (CC 11-197)
  4. Tax Court Okays Crummy Crummey Powers (CC 11-198)
  5. Buy Sell Agreements: Avoiding Transfer-for-Value Problems (CC 11-199)
  6. Graegin Loans: Estate Liquidity Solution (CC 11-200)
  7. Is Domestic Asset Protection Still Viable After Mortensen? (CC 11-201)
  8. Longevity Insurance: An Answer to Your Clients` Biggest Worry? (CC 11-202)

September 2011

  1. Annuities and Inflation Risk (CC 11-172)
  2. Is the Carried Interest Loophole Closing? (CC 11-173)
  3. IRS Issues Basis Guidance for Estates Electing against the Estate Tax (CC 11-174)
  4. The Bypass Trust is Obsolete: Now What? (CC 11-175)
  5. No-Lapse Guaranteed UL Disappears (CC 11-176)
  6. Making a Successful Inter-Firm Move (CC 11-177)
  7. Producer Awards to Be Avoided (CC 11-178)
  8. U.S. Sues Banks over Mortgage-Backed Securities (CC 11-179)
  9. Sidestepping Income Tax When a Policy Is Cancelled with Outstanding Loans (CC 11-180)
  10. Are You Part of “One of the Greatest Scams of Our Time”? (CC 11-181)
  11. The Need for a Tailored Family Limit Partnership (CC 11-182)
  12. IRS Clarifies Deductibility of Advisory Fees by Estates and Trusts (CC 11-183)
  13. Greek Crisis Continues to Stress World Economy (CC 11-184)
  14. “Wealthy” Making $200k+ Would Pay for President`s Jobs Act (CC 11-185)
  15. Dodd-Frank’s Call for a Federal Insurance Regulator (CC 11-186)
  16. Roth Redo Can Slash Taxes (CC 11-187)
  17. Bank Financial Advisor Cross-Selling Floundering (CC 11-188)
  18. Administration Proposal Eliminates Tax Free Status of Muni Bonds for the Affluent (CC 11-189)
  19. CBO Challenges Republicans on Tax Increases (CC 11-190)
  20. FINRA Bids to Become RIA Regulator (CC 11-191)
  21. The Confusing World of Contingent Annuities (CC 11-192)
  22. Rogue Trader Costs Swiss Bank UBS $2 Billion (CC 11-193)

August 2011

  1. Is the Latest Greek Bailout Just Delaying the Inevitable? (CC 11-149)
  2. Annuity Respect: Earning It! (CC 11-150)
  3. FINRA: Taking the “Self” Out of Self-Regulatory Organization (CC 11-151)
  4. IRA Owners on Brokerage Chopping Block (CC 11-152)
  5. IRS Streamlines Partial Exchanges of Annuities (CC 11-153)
  6. Debt Limit Deal Leaves Unfinished Business (CC 11-154)
  7. Soliciting Business Overseas: FINRA Says to Look before You Leap (CC 11-155)
  8. Is the Internet Making Agent Direct Selling Obsolete in the Life Markets? (CC 11-156)
  9. Advisors Get Failing Grade for Social Media Flirtations (CC 11-157)
  10. Texas Securities Regulator Sues Life Partners (CC 11-158)
  11. What Does the U.S. Downgrade Mean for Clients? (CC 11-159)
  12. IRS Finally Issues Guidance on 2010 Estate Tax (CC 11-160)
  13. Charitable Formula Clause Greenlighted by Appeals Court (CC 11-161)
  14. Preserving Investment in an Annuity Contract (CC 11-162)
  15. U.K. Life Settlement Funds Expanding (CC 11-163)
  16. Real SEC Reform or Half Measure? (CC 11-164)
  17. AARP Goes after Reverse Mortgages (CC 11-165)
  18. Are Income Tax Hikes Inevitable? (CC 11-166)
  19. Deficit Reduction Committee Gets to Work (CC 11-167)
  20. LTC Buyers Choose Premium Increases over Limited Benefits (CC 11-168)
  21. U.S. Investigating Standard & Poors after Debt Downgrade (CC 11-169)
  22. Avoid the FLP Trap When Paying the Estate Tax (CC 11-170)
  23. High Net Worth Clients: To Friend or to Tweet? (CC 11-171)
  24. 8/1 (234) Structured Security Products 101
  25. 8/2 (235) Deficit Deal Facts
  26. 8/3 (236) Grow Assets By Retaining Them (Part 1): Basic Techniques for Tax-Efficient Investment Planning and Portfolio Management
  27. 8/4 (237) Grow Assets By Retaining Them (Part 2): Basic Techniques for Tax-Efficient
  28. 8/5 (238) Grow Assets By Retaining Them (Part 3): Basic Techniques for Tax-Efficient Investment Planning and Portfolio Management
  29. 8/8 (239) 37th Annual Notre Dame Tax and Estate Planning Institute
  30. 8/9 (240) Federal Health Insurance Premium Oversight Study Finds…
  31. 8/10 (241) Split Dollar Plans—Who’s Paying for that Life Insurance?
  32. 8/11 (242) LIMRA’s Advanced Sales Markets Conference: Successful Once Again
  33. 8/12 (243) 2010 Estate Tax Election in Review
  34. 8/15 (244) Will the Current Economic Recession Force Reformation of Life Insurance Providers?
  35. 8/16 (245) Consumer Awareness Top Concern Facing Agents

July 2011

  1. Advisors Are from Mars, Clients Are from Venus (CC 11-128)
  2. Better Late Than Never: SEC Implements the Switch (CC 11-129)
  3. FINRA Sets Regulatory Sights on Structured Products (CC 11-130)
  4. Financial Planners and Insurance Producers at Odds over Fiduciary Standard (CC 11-131)
  5. Domestic Asset Protection Trusts: Equal to Their Offshore Brethren? (CC 11-132)
  6. Battle Brewing over Employments Status of Financial Advisors (CC 11-133)
  7. Democrats Call Debt Limit Unconstitutional (CC 11-134)
  8. IRS Global Settlement for Millennium 419 (CC 11-135)
  9. IRS Quashes Conversion Treatment for Basket Option Contracts (CC 11-136)
  10. States Competing for Captives Insurance Business (CC 11-137)
  11. IRS: No Individual SEP Plans for Partners (CC 11-138)
  12. Debt Deal Talks Down to the Wire (CC 11-139)
  13. Washington Contemplating Severe Cap on 401(k) Contributions (CC 11-140)
  14. GAO Report Touts Annuities in Uncertain Retirement Environment (CC 11-141)
  15. Decisions, Decisions, Decisions: the Effect of Choice on Investing Behavior (CC 11-142)
  16. Roth Restructure Scheme Nets Couple a $2 Million Tax Bill (CC 11-143)
  17. Dodd-Frank’s One-Year Anniversary: Where Are We Now? (CC 11-144)
  18. Is the SEC up to Regulating RIAs? (CC 11-145)
  19. Life Insurance Illustrative Rates: Nothing but Net (CC 11-146)
  20. Powers of Appointment: Trust Power or Tax Trap? (CC 11-147)
  21. Guaranteed Minimum Withdrawal Benefits: Do Clients Need Them? (CC 11-148)
  22. 7/1 (214) The Who’s Who of SEC Financial Crisis Enforcement Actions
  23. 7/5 (215) Are You Hiring?: Personal Financial Advisors Job Prospects
  24. 7/6 (216) Personal Financial Advisor Market Demographic Shifts
  25. 7/7 (217) Additional Factors Affect Personal Financial Advisor Market Demographic Shifts
  26. 7/8 (218) In Comparison: Personal Financial Advisors and Financial Analysts
  27. 7/11 (219) Education Trends Affecting Personal Financial Advisors
  28. 7/12 (220) U.S. Closed for Business?: FATCA Felt Worldwide
  29. 7/13 (221) IRS Cracks Down on Tax Preparers
  30. 7/14 (222) How Much Do You Work?
  31. 7/15 (223) Washington Expects Increase in Gas Prices.
  32. 7/18 (224) SEC Implements New Rules for Hedge & Private Funds
  33. 7/19 (225) Is This A Pittance Penalty?: J.P. Morgan to Pay $153.6 Million for Misleading Investors
  34. 7/20 (226) Tax Facts Online Webinar
  35. 7/21 (227) Transferring Money Internationally? Clients Face Remittance Issues
  36. 7/22 (228) Start Spreading the News: Recent New York Insurance Crimes
  37. 7/25 (229) SEC to Discuss Muni Bond Market
  38. 7/26 (#230) Time to Add Value (Added Tax)?
  39. 7/27 (231) Financial Stability Oversight Council Issues First Report
  40. 7/28 (232) To Borrow or Not to Borrow: That is the Question
  41. 7/29 (233) Income Tax: Partial Annuity Exchanges Under Section 1035

June 2011

  1. Tax Court Confirms That Surrender Charges Reduce Value of Life Insurance Policy (CC 11-107)
  2. Court Holds that STOLI Law Is Not Retroactive (CC 11-108)
  3. How Much to Allocate to Annuities: A Critical Analysis (CC 11-109)
  4. Corporate Tax Reform: Easier Said Than Done (CC 11-110)
  5. Are Unisex Mortality Tables Coming to America? (CC 11-111)
  6. How Are IRA Owners Investing Their Money? (CC 11-112)
  7. How to Lose a Charitable Deduction (CC 11-113)
  8. What Next? ILITs and Estates under 5MM (CC 11-114)
  9. Debt Limit Standoff Boils Over (CC 11-115)
  10. Dodd-Frank: Dying on the Vine? (CC 11-116)
  11. SEC Warns Investors about Principal Protected Notes (CC 11-117)
  12. Are Indexed Annuities Securities? (CC 11-118)
  13. IRS Provides FBAR Answers(CC 11-119)
  14. Annuities: They Get No Respect (CC 11-120)
  15. More States Moving to Estate Tax Repeal (CC 11-121)
  16. When Are Policy Loans Taxable (CC 11-122)
  17. Consumer Financial Protection Bureau: Ready for Launch? (CC 11-123)
  18. The Psychology of Saving: If We’re Living Longer, Why Are We Saving Less? (CC 11-124)
  19. Will Germany Let Greece Default? (CC 11-125)
  20. Foreign Account Compliance: Are Foreign Policies Included? (CC 11-126)
  21. Treasury Extends FBAR Deadline Again (CC 11-127)
  22. Agent’s Allege Carrier Complicity in CHOLI (CC 11-128)
  23. 6/1 (192) Wealth Management in Today’s Economic Environment: A Series, Part III
  24. 6/2 (193) Wealth Management in Today’s Economic Environment: A Series, Part IV, U.S. Securities
  25. 6/3 (194) Wealth Management in Today’s Economic Environment: A Series, Part V, T.I.P.S.
  26. 6/6 (195) Wealth Management in Today’s Economic Environment: A Series, Part VI, Government Bonds
  27. 6/7 (196) Special Report: U.S. Debt Limit
  28. 6/8 (197) Wealth Management in Today’s Economic Environment: A Series, Part VII, Staying Liquid
  29. 6/9 (198) Wealth Management in Today’s Economic Environment: A Series, Part VIII, Options and Futures
  30. 6/10 (199) Wealth Management in Today’s Economic Environment: A Series, Part IX, Annuities
  31. 6/13 (200) 60 Days and No More: IRS Rules on Widow’s Attempted Rollover
  32. 6/14 (201) Housing Report Card Shows Data Remains Weak
  33. 6/15 (202) Catch Them If You Can: Abusive Tax Shelters Examined
  34. 6/16 (203) Bull Market: Growth Mode for Foreign Investment in the U.S.
  35. 6/17 (204) New York Proposes Legislation to Enable its Health Insurance Exchange
  36. 6/20 (205) Is That Charity Listed…In Publication 78?
  37. 6/21 (206) Following the Rules to a “T”: Section 1035 Exchanges
  38. 6/22 (207) A Lot of “Annuity” Talk About Nothing
  39. 6/23 (208) New York State and Swiss Regulators Sign Mutual Understanding Agreement
  40. 6/24 (209) Patenting the Tax Code?: Congress Says No
  41. 6/27 (210) Automatic Payroll Deduction IRAs
  42. 6/28 (211) Three Year Rule Tax Review
  43. 6/29 (212) Tax Code Complexity and Compliance
  44. 6/30 (213) Income Tax: Partial Annuity Exchanges Under Section 1035

 May 2011

  1. Storm Clouds over U.S. Debt (CC 11-85)
  2. IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger? (CC 11-86)
  3. New Cancellation of Debt Rules Leave Grantors on the Hook (CC 11-87)
  4. SEC OKs CFP Board’s Request to Dig into Applicants’ Backgrounds (CC 11-88)
  5. Know the Rules before Playing the Game: Municipal Retirement Plans (CC 11-89)
  6. IRS QTIP Ruling: Perils of Future Changes (CC 11-90)
  7. The Pitfalls of Transitioning between Firms (CC 11-91)
  8. STOLI Scheme Lands Insurance Agent in Jail (CC 11-92)
  9. New Advisor Search Engine: Marketing Opportunity or Unwanted Expense? (CC 11-93)
  10. The Changing World of Health Insurance: MLRs Slam Commissions (CC 11-94)
  11. Is Barney Frank’s Resolve to Implement Dodd-Frank Weakening? (CC 11-95)
  12. FINRA Rule 45-30: Expansive New Complaint Report Requirements (CC 11-96)
  13. Life Settlements—Savior of Municipal Finance? (CC 11-97)
  14. Administration Defends Proposed Insurance Limitations (CC 11-98)
  15. FINRA Changes the Rules on How Low-Price Equities Are Traded (CC 11-99)
  16. Debt Ceiling Approaching: Prepare for Impact (CC 11-100)
  17. Is the Contestability Period a Shield or a Sword in STOLI Disputes? (CC 11-101)
  18. Dodd-Frank Whistleblowing—Rewarding the Robbers? (CC 11-102)
  19. SEC Softening Its Stance on Private Placements (CC 11-103)
  20. Money Market Funds—A Destabilizing Systemic Risk? (CC 11-104)
  21. Pensions Turn to Death Bonds (CC 11-105)
  22. FINRA Puts Disciplinary Histories on Web (CC 11-106)
  23. 5/2 (169) Something for Everyone: Upcoming Summit Events
  24. 5/3 (170) Survey: What’s Bothering Your Clients?
  25. 5/4 (171) The Step Transaction Doctrine
  26. 5/5 (172) Trust Topics: The Express and Credit Shelter Trusts
  27. 5/6 (173) Are Credit Shelter Trusts Still Needed?
  28. 5/9 (174) Life Insurance Agents: Employee or Independent Contractor for Tax Purposes
  29. 5/10 (175) New PTINs Under Investigation
  30. 5/11 (176) IRS Proposes New Regulations Regarding Discharge of Indebtedness for Grantor Trust “Owners”
  31. 5/12 (177) We All Thought Tipping Was a Good Thing, Right?
  32. 5/13 (178) SEC Proposes Higher Performance Fee Threshold
  33. 5/16 (179) All You’ll Ever Need to Know About Group Term Life Insurance
  34. 5/17 (180) Feds Provide Fuel to Sell Annuities: New Social Security Data Released
  35. 5/18 (181) Treasury Announces the Creation of FIO Advisory Committee
  36. 5/19 (182) High Court Gives Deference to Pension Plan Administrators
  37. 5/20 (183) Health Insurers Face New Rate Hike Rule
  38. 5/23 (184) Valuation of Life Insurance and Annuities for Gift Tax Purposes
  39. 5/24 (185) International Inbound Estate Planning Considerations
  40. 5/25 (186) The Qualified Domestic Trust: An Individual with a Non-US Citizen Spouse’s Best Friend
  41. 5/26 (187) Why use Exchange Traded Funds in Portfolio Management?: A Primer
  42. 5/27 (188) Versatile ETFs are Utilized in Many Portfolio Management Methodologies
  43. 5/30 (#190) Wealth Management in Today’s Economic Environment: A Series, Part I
  44. 5/31 (191) Wealth Management in Today’s Economic Environment: A Series, Part II

 April 2011

  1. Can Typecasting Your Clients Grow Your Advisory Business? (CC 11-64)
  2. Aggressive IRS Gift Tax Audit Initiative: John Doe Summons (CC 11-65)
  3. It’s Not Facebook That’s Making Microsoft Obsolete: Advisor Technology Trends (CC 11-66)
  4. FINRA Plans New Power Grab as SEC Falter (CC 11-67)
  5. Is the Life Insurance Gender Gap Really Closing? (CC 11-68)
  6. What’s Driving the Increasing Appeal of the RIA Model? (CC 11-69)
  7. Could 2011 and 2012 Gifts Come Back to Bite the Grantor? (CC 11-70)
  8. How Many Basis Points Is the Competition Charging for Advisory Services? (CC 11-71)
  9. Turning Plan Sponsors’ Risk into Reward (CC 11-72)
  10. Do Your Clients’ International Assets Create Criminal Tax Exposure? (CC 11-73)
  11. Stranger-Originated Annuity Transactions Could Lead to New Penalties (CC 11-74)
  12. Republicans Look to Erode Dodd-Frank (CC 11-75)
  13. Russell v. Commissioner—the Producer’s Problem—Client’s Reliance on Tax Advice (CC 11-76)
  14. Are Portfolios-To-Go Threatening Your Business? (CC 11-77)
  15. Private Placements Becoming Much Riskier for Firms (CC 11-78)
  16. 4/1 (148) Small Business Lending Coming to a Town Near You
  17. 4/4 (#149) Unemployment Update: March 2011,
  18. 4/5 (150) The Costs of Long Term Care Revisited,
  19. 4/6 (151) Medicare, Health Care Reform, and Accountable Care Organizations,
  20. 4/7 (152) Business Entities, Corporations, and Subchapter S in Estate Planning,
  21. 4/8 (153) Alternative Risk Transfer Revisited,  4/11 (154) Statutory Inflexibility: Codification of Economic Substance Doctrine,
  22. 4/12 (155) Health Insurance Costs in Computing Self-Employment Income: 2010 v. 2011,
  23. 4/13 (156) Reason to Cell-ebrate: Cell Phones Removed from the Definition of Listed Property for Tax Purposes,
  24. 4/14 (157) Limited Annuitization of Nonqualified Annuities,
  25. 4/15 (158) Extension of AMT Relief for Nonrefundable Personal Credits and Increased 2011 AMT Exemption Amount,
  26. 4/18 (159) Federal and State Financial Services Principles Designed to Protect Consumers,
  27. 4/19 (160) Reactions on the Form 1099 Repeal Law Singed by Obama,
  28. 4/20 (161) Trouble in Washington? NAIC Testifies in Front of Congress Regarding Oversight,
  29. 4/21 (162) Insurance Brokers and Agents Anti-Money Laundering Obligations,
  30. 4/22 (163) U.S. Flying High on ‘AAA’ Rating
  31. 4/25 (164) Estate and Gift Tax Series: Part 1 Introduction
  32. 4/26 (165) Estate and Gift Tax Series: Part 2 Transfer Tax Provisions
  33. 4/27 (166) Estate and Gift Tax Series: Part 3 The Marital Deduction and Portability of the Spousal Exemption
  34. 4/28 (167) Estate and Gift Tax Series: Part 4 Use of Trusts
  35. 4/29 (168) Estate and Gift Tax Series: Part 5 The DSUEA after 2012

 March 2011

  1. Obama Budget Would Undercut Utility of Life Insurance in Small Business Planning (CC-11-41)
  2. Appealing to Your Affluent Clients’ Retirement Planning Values (CC-11-42)
  3. Could QE2 Spawn 70s Style Stagflation? (CC-11-43)
  4. A Date Can Make the Difference in Valuation Cases (CC-11-44)
  5. Playing Politics While a Government Shutdown Looms (CC 11-45)
  6. Is a Hybrid Practice Model Right for You? (CC 11-46)
  7. Are All Target Date Funds Created Equal? (CC 11-47)
  8. IRS Announces Lenient Lien Program for Small Businesses (CC 11-48)
  9. Advisors’ Stairsteps of Influence (CC 11-49)
  10. Obama Administration Targets S Corps in Corporate Tax Reform War (CC 11-50)
  11. Congress Set to Nix Tax Strategies Patents (CC-11-51)
  12. SEC Moves to Require Full Disclosure of Incentive-Based Compensation (CC 11-52)
  13. Tax-Free Exchange Can Erase Policy’s Tax Benefits (CC 11-53)
  14. Are the Mass Affluent Missing from Your Client Profile? (CC 11-54)
  15. NCOIL Announces New Annuity Suitability Penalties (CC 11-55)
  16. Tax Court Revives Partnership Self-Employment Tax Debate (CC 11-56)
  17. Relative Policy Value of Life Insurance (CC 11-57)
  18. Guaranteed Living Benefit Riders Breathe Life into Variable Annuity Sales (CC 11-58)
  19. Feinberg: The Perils of Top-Hat Plans (CC 11-59)
  20. Republicans Balk at RIA User Fees (CC 11-60)
  21. New York Holds Carrier Cannot Deny Term Conversion for Settlement (CC 11-61)
  22. Drama Over the “Drawbacks” of Annuities (CC 11-62)
  23. Plan Clients: Where Are the Advisory Margins? (CC 11-63)
  24. 3/1 (125) Target Date Funds on Top of the Defined Contribution World
  25. 3/2 (126) In Recovery Again: U.S. Taxpayers Face Trouble?
  26. 3/3 (127) New 401(k) Reporting Bill May Help Americans Plan for Retirement
  27. 3/4 (128) Appealing to Your Affluent Clients’ Retirement Planning Values
  28. 3/7 (#129) Pound Wise and Penny Foolish: The IRS Rebuts Unsound Tax Positions
  29. 3/8 (130) Have You Filed Your Taxes Yet?
  30. 3/9 (131) New Proposed Rules for Broker-Dealers and Investment Advisers
  31. 3/10 (132) Final Rules Released on Foreign Bank and Financial Account (FBAR)
  32. 3/11 (133) Roth 401(k) Rollovers: What Are They and How do They Work?
  33. 3/14 (134) Do the Rich Live Longer? A Study of Income and Life Expectancy
  34. 3/15 (135) Emergency New York State Regulation Aimed at Protecting Misleading Annuity Sales
  35. 3/16 (136) End of the Income Tax? House Bill Calls for Sales Tax
  36. 3/17 (137) Captive Market Continues to Grow
  37. 3/18 (138) Lower Risk but High Growth: Commercial Banks Gain with Increasing Investment
  38. Revenues
  39. 3/21 (139) Accounting for Business Insurance Planning
  40. 3/22 (140) The Sale of Business Insurance and Financial Statement Analysis
  41. 3/23 (141) The Fed’s Finances: A Financial Statement Review of the Central Bank
  42. 3/24 (142) Life Insurance Agents Replaced by Cell Phones
  43. 3/25 (143) Does the IRS Make Mistakes Too?
  44. 3/28 (144) New York State Insurance Fraud Investigations Led to 668 Arrests in 2010
  45. 3/29 (145) A Very Low Confidence Level for Retirees
  46. 3/30 (146) Child and Dependent Care Credit
  47. 3/31 (147) Health Care Law Coming to Fruition with Informational Reporting

 February 2011

  1. Court Nixes Carrier’s 300 Percent Premium Increase (CC 11-22)
  2. Life Settlement Provider Accused of Falsifying Life Span Reports (CC 11-23)
  3. SEC Waffles in Study on Improving RIA Oversight (CC 11-24)
  4. SEC Fiduciary Standard Study Answers Few Questions (CC 11-25)
  5. Advisor/Trustee Ends Up Responsible for a Trust’s Tax Bill? (CC 11-27)
  6. The Challenge of Unraveling 2010 Gifts (CC 11-29)
  7. Advisors Hit with Another Round of SEC Reporting Rules (CC 11-30)
  8. Estate of Adler: The Perils of Not Re-Visiting a Client’s Plan—a $3MM Tax Bill (CC 11-31)
  9. Firms Selling Private Placements Face Increased Scrutiny (CC 11-32)
  10. SEC Unprepared to Implement a Fiduciary Standard for Broker-Dealers (CC 11-33)
  11. 1099 B2B Reporting To Be Repealed (CC 11-34)
  12. Tax Court Calculates FMV of Policies Distributed from Terminated 419 Plan (CC 11-35)
  13. Life Partners Holdings Hit with Class-Action Lawsuit (CC 11-36)
  14. Pricing Stability of Life Insurance (CC 11-37)
  15. IRS Kicks Off New Offshore Amnesty Program (CC 11-38)
  16. Tax-Free Hedge Fund Investment: Private Placement Insurance (CC 11-39)
  17. SEC Says “Not So Fast” to Advisor Social Media Marketing (CC-11-40)
  18. 2/1 (107) LLC Series and Cell Companies
  19. 2/2 (108) Why is Washington Calling for Corporate Tax Reform?
  20. 2/3 (#109) LLC Taxation
  21. 2/4 (110) Taxpayer Advocate Speaks Out on Tax Reform
  22. 2/8 (111) Super Bowl Tax: Gaming Wins and Losses
  23. 2/9 (112) Investment Trusts (or Not) Via Limited Liability Companies
  24. 2/10 (113) Voluntary Disclosure for Offshore Accounts is Back
  25. 2/11 (114) Deductibility of Welfare Benefit Plan Contributions (Section 419)
  26. 2/14 (115) Highlights of the GAO Financial Audit: Bureau of the Public Debt’s Fiscal Year 2010
  27. 2/15 (116) 2012 Federal Budget Proposed – High Debt Continues
  28. 2/16 (117) 2012 Budget Talk: Capital Gains, Dividends, and 1099 Information Reporting
  29. 2/17 (118) 2012 IRS Budget Revealed !!
  30. 2/18 (119) Economy and Budget: Long-Term Outlook
  31. 2/22 (120) Reporting Interest: Payments to Foreigners Could Face New Disclosure
  32. 2/23 (121) Advanced Markets Preview: Personal and Nonbusiness Deductions
  33. 2/24 (122) Offshore Swiss Bank Indictments Follow Voluntary Disclosure Program
  34. 2/25 (123) New York Insurance and Banking: United at Last
  35. 2/28 (124) The Financial Crisis Inquiry Report

January 2011

  1. Obama Tax Compromise Provides 100 Percent Bonus Depreciation of Business Assets Through 2011 (CC 11-01)
  2. Positive Economic Indicators—Recovery or Another False Start? (CC 11-02)
  3. Qualified Charitable Distributions from an IRA (CC 11-03)
  4. Last Minute AMT Patch Shields Middle-Class Taxpayers (CC 11-04)
  5. Congress Extends Unemployment Insurance for Another Thirteen Months (CC 11-05)
  6. Carriers Targeted by Suit Over Losses on Madoff Investments (CC 11-06)
  7. Tax Season Starting Late for Some Taxpayers (CC 11-07)
  8. Broker Bonus Arbitration Bottleneck Forces FINRA to Reconsider Arbitrator Qualification Standards (CC 11-08)
  9. Congress Extends Wage Credit for Employees Who Are Active Duty Members of the Military (CC 11-09)
  10. Congress Extends Deduction for State and Local Sales Taxes (CC 11-10)
  11. Cost Competitiveness of Life Insurance (CC 11-11)
  12. Republican House Rules Will Facilitate Future Tax Cuts (CC 11-12)
  13. Pardee v. Pardee: Agent as Trustee Liability (CC 11-13)
  14. Tax Courts Holds Employee Taxable for Value of Life Insurance Owned by Welfare-Benefit Plan (CC 11-14)
  15. IRS Takes Qualified IRA Charitable Distributions off the Table for 2010 (CC 11-15)
  16. Dodd-Frank Aftermath: CFTC Rule Making Process Stalls (CC 11-16)
  17. SEC Approves FINRA Suitability and Know-Your-Customer Rules (CC 11-17)
  18. NCOIL Warns a Federal Insurance Charter Would Hurt the States (CC 11-18)
  19. Wikileaks To Release Details of Secret Swiss Accounts (CC 11-19)
  20. Study Exposes Impact of Health Care Act’s Employer Penalties (CC 11-20)
  21. IRS Rebuffed by Federal Court of Appeals in Valuation Discount Case (CC 11-21)
  22. 1/3 (# 88) The Small Business Tax Credit
  23. 1/5 (89) Health Insurance Coverage for All Americans
  24. 1/6 (90) New Rules For Tax Preparers
  25. 1/7 (92) Changes to the Self-Employment Tax
  26. 1/10 (93) A Drunk, Two Insurance Policies, and One Court’s Interpretation
  27. 1/11 (93) 2011 Tax Rates, Credits, and Deduction Amounts
  28. 1/12 (94) How To File for a Non-Profit Status
  29. 1/13 (95) Wealth Managers Offering Trustee Services
  30. 1/14 (96) Foreign Trust Disclosure
  31. 1/18 (97) Some Clarity Brought to Uncertain Tax Positions
  32. 1/19 (98) Retirement Plan Approved and Prohibited Investments
  33. 1/20 (99) Higher Filing Thresholds Doubles for Non-Profits
  34. 1/21 (100) Change in Muni Bond Market Could Help Producers
  35. 1/24 (101) National Health Care Repeal?
  36. 1/25 (102) New Dodd-Frank Study Calls for Stringent Standards
  37. 1/26 (103) Wage War: Round One
  38. 1/27 (104) Group-Term Life Policy Tax Consequences
  39. 1/28 (105) Passive Foreign Investment Company Special Disclosure Tax
  40. 1/31 (106) SEP Plans Simplified

December 2010

  1. NCOIL Adopts Model Act Requiring Insurers to Inform Consumers of Settlement Options (CC 10-104)
  2. Insurance Agents Sued for Giving Bad Tax Advice (CC 10-105)
  3. New York Court of Appeals Upholds STOLI Arrangement (CC 10-106)
  4. Women Are Leading Purchasers of Immediate Annuity Customers (CC 10-107)
  5. Lame Duck Agenda Packed with Tax Business (CC 10-108)
  6. NCOIL Adopts Beneficiaries Bill of Rights as Retained Asset Accounts under Fire (CC 10-109)
  7. New FINRA Rule Restricts Brokers’ Outside Business Activities (CC 10-110)
  8. Estate Asks Supreme Court to Consider GST Tax Grandfathering Exemption (CC 10-111)
  9. Obama Tax Agreement Faces Stiff Resistance in Congress (CC 10-112)
  10. Broker-Dealers Soon to Be Subject to CPAOB Regulatory Oversight (CC 10-113)
  11. Life Insurance: Iron-Clad Asset Protection or Chink in the Armor? (CC 10-114)
  12. Financial Strength and Claims-Paying Ability (CC 10-115)
  13. Life Settlements Funds Performance Fees under Scrutiny (CC 10-116)
  14. Obama Tax Agreement Passed by House (CC 10-117)
  15. IRS Planning New Voluntary Disclosure Program for Offshore Assets (CC 10-118)
  16. Obama’s Social Security Tax Holiday: Penny Wise and Pound Foolish? (CC 10-119)
  17. The Recession: Over or America’s Lost Decade? (CC 10-120)
  18. Report Slams Reverse Mortgages (CC 10-121)
  19. Does the New Estate Tax Make the Bypass Trust Obsolete? (CC-10-122)
  20. Cancellation of a Policy Generates Taxable Income: The Sanders Case (CC 10-123)
  21. 2010 Estates: To Elect or Not to Elect (CC 10-124)
  22. House Passes Bill Modernizing Mutual Fund Taxation (CC 10-125)
  23. Three Advisors Sentenced to Prison for Faith-Based Scam (CC 10-126)
  24. 12/1 (72) Understanding Financial Statements with Warren Buffett
  25. 12/2 (73) Prison Inmates Making Money from Tax Refunds without Income
  26. 12/3 (74) Options and Futures Market Basics
  27. 12/13 (75) Roth Conversions—By the Numbers
  28. 12/14 (76) Exclusions from Gross Income—Gifts
  29. 12/15 (77) The Macroeconomic Effects of the Bush Tax Cuts
  30. 12/16 (78) The National Health Care Bill Invoice
  31. 12/20 (79) The Great Compromiser: Obama and His Tax Cuts
  32. 12/21 (80) Dissecting the Obama Tax Cuts: Qualified Dividends and Capital Gains
  33. 12/22 (# 81) Dissecting the Obama Tax Cuts: Social Security
  34. 12/23 (82) Dissecting the Obama Tax Cuts: Section 179
  35. 12/27 (83) The Future of Estate Planning under the Obama Tax Cuts
  36. 12/28 (84) New Tax Brackets under the Obama Tax Cuts
  37. 12/29 (85) Obama Tax Cuts Alternative Minimum Tax Exemption Extensions
  38. 12/30 (86) Obama Tax Cuts Analysis: Estate and Generation Skipping Transfer Tax
  39. 12/31 (87) New York Life Insurance Commission Disclosures

November 2010

  1. Health Care Reform Causes an Avalanche of 1099s (CC 10-84)
  2. IRS Changes Value of Charitable Contributions Made by Trusts (CC 10-85)
  3. What’s Next for the Estate Tax? (CC 10-86)
  4. Consultants to Employee Benefits Plans To Be Classified as Fiduciaries (CC 10-87)
  5. What Lies Beyond the Sunsetting 2010 Tax Provisions (CC 10-88)
  6. Death in 2010: Tax Benefit or Burden? (CC 10-89)
  7. Life Insurance Product Suitability (CC 10-90)
  8. IRS Approves CRUT’s Investment in Alternative Asset Classes (CC 10-91)
  9. Vigorous Debate over Qualified Appraisal Standard for Valuation of Donated Policies (CC 10-92)
  10. Obama Administration May Be Willing to Extend Bush Tax Cuts for More Taxpayers (CC 10-93)
  11. Fed to Purchase $600 Billion in Treasuries in Move to Stimulate Economy (CC 10-94)
  12. Obama’s Blue Ribbon Debt Commission Proposes Complete Overhaul of the Tax Code (CC 10-95)
  13. IRS Blesses Life Insurance Policy Held by Profit-Sharing Plan (CC 10-96)
  14. Study Finds that Universal Fiduciary Standard Will Hurt Investors (CC 10-97)
  15. IRS Ruling Considers Unforeseeable Emergency Distributions from a Qualified Plan (CC 10-98)
  16. FINRA Positions Itself to Oversee Advisers (CC 10-99)
  17. Finance Committee Promises AMT Patch (CC 10-100)
  18. Lawsuit Seeks to Hold Insurer Responsible for Suspicious Death (CC 10-101)
  19. Enhancing Executive Compensation: 162 Bonus Plans (CC 10-102)
  20. Insurers Accused of Wrongfully Refusing to Pay Death Benefits (CC 10-103)
  21. 11/1 (51) Life Insurance and the Generation—Skipping Transfer Tax
  22. 11/2 (52) Key Employee Life Insurance and the Transfer for Value Rule
  23. 11/3 (53) Life Insurance in Qualified Pension Plans
  24. 11/4 (54) Nonqualified Pension Plans and Life Insurance
  25. 11/5 (55) Section 1035 Exchanges Are Useful in a Down Economy: A Review
  26. 11/8 (56) Year End Tax Planning: Pre-Paid Expenses For Cash Accounting Taxpayers
  27. 11/9 (57) Year End Tax Planning: Pre-Paid Insurance Expense For Accrual Accounting Taxpayers
  28. 11/10 (58) Year End Tax Planning: The Section 179 Expense
  29. 11/11 (59) Year End Tax Planning: Individuals
  30. 11/12 (60) Year End Tax Planning: Individual Retirement Accounts and Roth IRAs
  31. 11/15 (# 61) The Hiring Incentives to Restore Employment/ Foreign Account Tax Compliance Act
  32. 11/16 (62) Foreign Bank and Financial Account (FBAR)
  33. 11/17 (63) HIRE/FATCA Act: Part II Discussion
  34. 11/18 (64) HIRE/FATCA Act: Foreign Trusts
  35. 11/19 (65) Domestic and International Reporting Compliance
  36. 11/22 (66) Employer Owned Life Insurance and Notice 2009-48
  37. 11/23 (67) Group Captive Insurance Companies and Year End Tax Considerations
  38. 11/24 (68) 1099s and Cost Basis Reporting
  39. 11/26 (69) New Report Shows Room for Growth for Wealth Managers
  40. 11/29 (70) Year-End Tax Planning Series: Charitable Deductions
  41. 11/30 (71) T-Bills, Notes and Bonds: A Primer

October 2010

  1. Qualified Tuition Program Offers Tax-Advantaged Savings for Higher Education (CC 10-63)
  2. Small Business Bill Extends the Roth Conversion Window (CC 10-64)
  3. Should You Fire Clients? (CC 10-65)
  4. GRAT Strategy for Avoiding Gift on High Premium Payments May Be Coming to a Close(CC 10-66)
  5. How to Increase the FDIC $250,000 Permanent Guarantee (CC 10-67)
  6. The Wall Street Reform Act Streamlines Surplus Lines (CC 10-68)
  7. Maximize IRA Stretch with Individual Inherited IRA Accounts (CC 10-69)
  8. More Consumers Buy Guaranteed Living Benefits Riders (CC 10-70)
  9. New Section 1202 Allows for Tax-Free Business Sale (CC 10-71)
  10. Proposals for Simplification of Life Insurance Policy Donation (CC 10-72)
  11. Wall Street Reform Act Mandates Study of Financial Planning Industry (CC 10-73)
  12. The Economic Substance Doctrine Can Unwind Even the Best Laid Plans (CC 10-74)
  13. Unqualified Disclaimers Can Create an Unexpected Tax Bill (CC 10-75)
  14. Use Charitable Giving to Enhance Family Business Succession Planning (CC 10-76)
  15. Can Term Life Coupled with a Mutual Fund Investment Replace a Variable Universal Life Policy? (CC 10-77)
  16. Medicaid Compliant Annuities (CC 10-78)
  17. Customer Basis Reporting Begins in 2011 (CC 10-79)
  18. FINRA Proposes Eliminating Industry Insiders from Arbitration Panels (CC 10-80)
  19. IRS Has Mercy on Noncompliant Split-Dollar Program (CC 10-81)
  20. The Department of Labor Releases Final 401(k) Disclosure Rules (CC 10-82)
  21. Advisor Fakes Death to Avoid Fraud Charges (CC 10-83)
  22. 10/1 (#35) Offshore Swiss Bank Accounts and the Potential Penalties and Fines (Though Not Necessarily) For Non-Disclosure
  23. 10/4 (#36) A Dollar Saved…Captive Insurance Company Costs
  24. 10/5 (#37) The Internal Revenue Code: Decoded
  25. 10/6 (#38) Subchapter L: Life Insurance Companies
  26. 10/7(#39) Foreign Insurance Company Taxation; It’s Less Complicated than It Sounds
  27. 10/8 (#40) Comparison of Domestic and Foreign Insurance Company Tax Liability, (Without the Spreadsheets)
  28. 10/18 (# 41) Avoidance versus Evasion: Just Tax Semantics?
  29. 10/19 (42) Tax-Exempt State and Local Municipal Bonds
  30. 10/20 (43) Treatment of the Sale or Exchange of a Life Insurance Contract—Part I
  31. 10/21 (44) Treatment Life Insurance Contracts—Part II: Secondary Market Participants
  32. 10/22 (45) Life Settlements Market Ideal for Re-Expansion
  33. 10/25 (46) Tax Compliance Costs Exceed One Trillion Dollars
  34. 10/26 (47) Time is on Our Side: The Internal Revenue Code’s Statute of Limitations
  35. 10/27 (48) All Together Now: Gross Income, Increase in Wealth, Realization, Barter, and Constructive Receipt.
  36. 10/28 (49) Still More Doctrines to Discuss: Economic Benefit and Cash Equivalency
  37. 10/29 (50) One More to Note: The Economic Substance Doctrine

September 2010

  1. Offshore`s Limited Shelf Life (CC 10-47)
  2. Mandatory Securities Arbitration Clauses on the Chopping Block (CC 10-48)
  3. CBO Analysis Supports Extending Tax Cuts (CC 10-49)
  4. Avoid Transfer Taxes with a Capitalized Entity Sale to an IDGT (CC 10-50)
  5. IRS Guidance Provides Safe Harbor for Policies Maturing After Age 100 (CC 10-51)
  6. IRS Proposed FATCA Guidance Expands Offshore Compliance Initiatives (CC 10-52)
  7. Supporting a Surviving Second Spouse without Liquidating the Family Business (CC 10-53)
  8. Life Insurance Ownership Hits Fifty-Year Low (CC 10-54)
  9. The Federal Insurance Office (CC 10-55)
  10. The Automatic IRA Act of 2010: Boon for Advisors? (CC 10-56)
  11. The Planning Opportunity Presented When a Client Supports a Parent (CC 10-57)
  12. Gift Tax Return Disclosures—Adequate or Else (CC 10-58)
  13. Recent STOLI Case Is a Big Win for Insurers (CC 10-59)
  14. Valuation Discounts: Only for a Bona Fide Business (CC 10-60)
  15. President Obama Signs the Small Business Jobs and Credit Act (CC 10-61)
  16. P&C Shops Cross the Bridge into Life Markets (CC 10-62)
  17. 9/1 (#13) Captive Insurance Company Introduction
  18. 9/2 (#14) Re: Reinsurance
  19. 9/3 (#15) Stop Loss
  20. 9/4 (#16) The History of Life Insurance in America: The Beginning
  21. 9/7 (#17) The History of Life Insurance in America: Development of a New Product.
  22. 9/8 (#18) The History of Life Insurance in America: Insurance Companies.
  23. 9/9 (#19) The History of Life Insurance in America: New Standards.
  24. 9/10 (#20) The History of Life Insurance in America: Common Ground
  25. 9/13 (#21) Bush Tax Cuts Set to Expire
  26. 9/14 (#22) Estate and Gift Taxes, Tax Cuts and More
  27. 9/15 (#23) What’s the Correlation Between Capital Gains Rates and GDP
  28. 9/16 (#24) Bush Tax Cuts Linger Long After Sunset
  29. 9/17 (#25) Wealth Managers Plan Under Uncertain Tax Conditions
  30. 9/20 (#26) The Wealth Manager’s Trust Basics
  31. 9/21 (#27) Trusts that Purchase Life Insurance; Known Formally as the “Irrevocable Life Insurance Trust”
  32. 9/22 (#28) Incidents of Ownership and Burden on the Estate
  33. 9/23 (#29) Planning Concept: Traditional Private Annuity in Trust Variation
  34. 9/24 (#30) Revocable Trusts
  35. 9/27 (#31) Offshore Private Placement Variable Universal Life Insurance
  36. 9/28 (#32) Offshore Planning’s Impact on Calculation of U.S. Income Tax Liability
  37. 9/29 (#33) Offshore Limited Liability Companies: Nevis
  38. 9/30 (#34) Special Alert:  Clients May Be Subject of New Reports to IRS

 August 2010

  1. Dodd-Frank Wall Street Reform and Consumer Protection Act (CC 10-35)
  2. Potential Pitfalls in IRA Money Movement and Non-Public Investments (CC 10-36)
  3. The Joy of Giving in 2010 (CC 10-37)
  4. Life Insurance: The Key to Success in Wealth Transfer Tax Planning (CC 10-38)
  5. The Effect of Divorce on Life Insurance Beneficiary Designations (CC 10-39)
  6. What You Don’t Know Yet Might Hurt You: A Broker’s Duties under the Financial Reform Act (CC 10 40)
  7. STOLI to STOA: First Drops in a Gathering Storm (CC 10 41)
  8. Indexed Annuities: Still Insurance (CC 10 42)
  9. Capital Gains Increasing Importance for Valuation Discounts: Jensen v. Commissioner (CC 10 43)
  10. SEC’s Plain English Requirement Equals Expensive Client Disclosures(CC 10-44)
  11. Hedge Fund Must Now Register with the SEC Under the New Wall Street Reform Act (CC 10-45)
  12. Long-term Care Insurance Reform Act of 2010 (CC 10-46)
  13. 8/16 (#1) – Incorporation Basics for Closely Held Corporations
  14. 8/17 (#2) The Advantages and Disadvantages of Incorporation
  15. 8/18 (#3) The Best and Worst States to Incorporate a Business
  16. 8/19 (#4) Limited Liability Company: A New Best Friend
  17. 8/20 (#5) Accounting for Corporations and Limited Liability Companies and How it Relates to Insurance
  18. 8/23 (#6) Employees, Independent Contactors, 1099s and New Legislation That Your Clients Should Know About
  19. 8/24 (#7) Independent Contractors, Determined; Tax and Reporting Issues.
  20. 8/25 (#8) Health Care Reform and 1099s, What’s the Commonality?
  21. 8/26 (#9) Statutory Employees: Full-time Life Insurance Salespeople
  22. 8/27 (#10) Death and Taxes, The American Way
  23. 8/30 (#11) Alternative Risk Transfer Basics
  24. 8/31 (#12) Risk and Self-Insurance

Advisor One

  1. Maximizing Charitable Giving Through Universal Life Insurance October 23, 2012

Avoiding the complications of estate taxation and the U.S. probate system may be key reasons to allow high-net-worth foreign clients to include sizable charitable donations in their estate planning.

  1. The Ticking Estate Tax Time Bomb: Less Than 90 Days of Planning Remain  October 16, 2012

For your clients who have been playing the wait-and-see game in estate planning this year, the time for waiting is over.

  1. The Rose’s Thorn: Increasing Premium Rates for Hybrid Life Insurance-LTC Policies  October 10, 2012

Premiums for long-term care insurance have increased dramatically in recent years, causing clients to turn to hybrid policies that, unlike traditional long-term care policies, are certain to provide some type of future benefit.

  1. Critical Illness Riders: Life Insurance Protection for the Living  October 5, 2012

A new twist on the traditional life insurance policy that protects against expenses incurred because of critical illnesses is attracting clients’ interest once again.

  1. Recharacterizing Roth IRAs: It Might Still Make Sense  September 24, 2012

Looming tax increases for 2013 provided your clients with motivation to convert their traditional IRAs into Roth IRAs last year. It is important to re-examine those conversions before this year’s recharacterization deadline.

  1. IRS Untangles One Transfer-for-Value Rule Trap  September 19, 2012

Preferential tax treatment and the flexibility to restructure allocations in estate planning simply don’t mix well when it comes to investing in life insurance. A recent IRS private letter ruling could help change that.

  1. Indexed Annuities Gather Steam  September 12, 2012

The rate at which indexed annuity product features have been changing in recent months can be dizzying to even the most seasoned financial producers, but client interest has never been greater.

  1. Permanent Life Insurance: A Smarter Investment Product? September 6, 2012

For those clients who have grown weary of the fluctuating market for stocks and bonds, the steady returns offered by so-called “permanent” life insurance policies may be the solution.

  1. Life Settlements—Are They Back?  August 27, 2012

One question financial advisors should be asking themselves today is whether life settlements have returned to the fold as a viable tool in their clients’ planning strategies.

  1. Turning Your 401(k) Into a Pension: The DC-to-DB Rollover  August 20, 2012

The IRS has recently blessed another option for your clients who are competing to maximize guaranteed lifetime income during retirement—the 401(k)-to-pension-plan rollover.

  1. When Clients Get Lump-Sum Pension Offers (Like GM and Ford), What to Advise?  August 13, 2012

It’s not just the automakers—an increasing number of your clients may need to choose between a lump-sum payout from their pensions and the traditional annuity option. How should you advise them?

  1. FINRA Fee Increases May Raise Sticker Price on Financial Advice  August 1, 2012

FINRA’s proposed 25% increase in fees on financial service firms may become a reality within the next few months, and it is important that all financial advisors stop and take note of the potential consequences.

  1. HSAs Losing Luster Under Obamacare  July 27, 2012

HSAs are about to lose much of their value under the PPACA, which will impose minimum reimbursement rates on all health insurance plans—ensuring that premiums for high-deductible plans will increase.

  1. Preparing Clients for Reality of Obamacare Investment Tax July 20, 2012

An additional 3.8% tax on investment income will be implemented in less than six months, and your high-income clients will need advice on how to reposition their investments to minimize its effect.

  1. A Package Deal: Planning for Long-Term Care With Income Security  July 15, 2012

A type of fixed annuity could provide the solution for clients who are looking to plan for long-term care and receive a guaranteed return on their investment.

  1. Will 2013 See the Demise of Donor-Advised Funds?  July 5, 2012

Charitable deductions are a hot topic in this year’s tax reform debates, but donor-advised funds have been singled out for potential elimination in 2013.

  1. Whole Life Policies: Tapping Cash Value as Alternative to Equity Investing  July 3, 2012

Whole life insurance has taken the spotlight as investors seek secure alternatives to rocky equity markets. An advisor’s guidance can be critical in determining whether a whole life policy is a smart investment for any given client.

  1. Taking Back Control: Living Wills and Beyond June 21, 2012

On the surface, living wills might seem as if they allow your clients to control the course of their medical treatment if they become incapacitated. In reality, the living will might provide a false sense of security.

  1. Unintended Consequences of the HIT: Eliminating Health Coverage in Small Businesses  June 13, 2012

The new health care reform legislation contains a tax that could spell the end of employer-sponsored health coverage for many small-business employees.

  1. Post-Retirement Health Care: A Quarter-Million-Dollar Dilemma  May 25, 2012

Many of your clients retiring this year are likely to incur about $240,000 per couple in out-of-pocket health care expenses during retirement. How do you advise them to cover these expenses on a fixed income?

  1. Don’t Risk It: Hybrid Policies Can Reduce the Risks in Long-Term Care  May 18, 2012

You can help these clients avoid overpaying for long-term care by using a life insurance policy to provide coverage in the event that long-term care is needed, while simultaneously preserving your client’s estate if the need for care does not arise.

  1. Will Wandry Forever Eliminate IRS Valuation Arguments?  May 10, 2012

Valuing minority interests in a family-owned business can present a significant challenge to owners looking to take advantage of today’s high gift tax exclusion.

  1. Double Down on Tax Benefits With HSAs  May 3, 2012

In today’s uncertain tax environment, health savings can be as important as an actual retirement account to your client’s financial security.

  1. When Should Clients Start Claiming Social Security Benefits?  April 27, 2012

Claim right away or wait? Your advice to clients can make all the difference. Here’s what to consider.

  1. Overfunded Roth IRAs: Shelter for the Upper Middle Class?  April 19, 2012

The impending 3.8% tax on investment income scheduled to become effective in 2013 may have your upper-middle-class clients scrambling to find ways to reinvest their funds.

  1. Looking for Long-Term Care Coverage? You Might Not Find It  April 5, 2012

Major insurance carriers are abandoning long-term care coverage in record numbers. Several other options exist, but a smartly crafted annuity strategy may provide the solution while offering a substantial tax break.

  1. Obama Budget Would Eliminate IRA Benefits for Upper Middle Class  April 4, 2012

It is not just the rich who might find themselves subject to substantially higher taxes in 2013—several initiatives in Obama’s 2013 budget proposal would eliminate many important tax benefits of retirement savings plans for upper-middle-class taxpayers.

  1. Reverse Mortgages and Retirement Planning: Bridging the Income Gap  March 29, 2012

Reverse mortgages, while often overlooked as a planning tool, are increasingly taking on an important role in effective retirement planning.

  1. Beyond Survivorship: Joint Life Solutions for Today’s Family Businesses  March 22, 2012

Adding a first-to-die rider can give your business clients the security they need so the business and family finances are protected if the primary business manager is the first to die.

  1. IRS Makes It Easier to Buy Deferred Annuities With Retirement Plan Dollars  March 20, 2012

For clients who want to purchase deferred annuities within their retirement plans, the IRS reporting requirements have historically been so confusing that they’ve served as a big deterrent. Recent guidance from the IRS has solved this problem.

  1. Remember Roths? Avoid Potential Tax Hikes With a Roth Conversion Now  March 19, 2012

Your clients’ tax rates will almost certainly be rising by the end of the year if the Bush-era tax cuts expire. In 2012, many of your clients are good candidates for a Roth conversion, but the time to act is now.

  1. The IRA Charitable Donation: It’s Just a Tax Deduction in 2012  March 13, 2012

The tax code provision that allowed IRA owners to contribute up to $100,000 directly from their IRA to the qualified charity of their choice–without recognizing the donation as income–expired at the end of 2011, and Congress has given no indication if it will be renewed.

  1. Universal Life Insurance Premiums May Rise Under NAIC Approach  March 12, 2012

An approach adopted by a National Association of Insurance Commissioners group would require insurance companies to adjust asset reserve levels associated with UL insurance products, and any increases in the requisite reserves would likely result in a corresponding rise in premium levels.

  1. NAIC Reviews Hybrid Annuities to Ensure Meaningful Guaranteed Income Promises  March 9, 2012

The NAIC Life Insurance and Annuities Committee has indicated that it will begin reviewing certain income annuity products that offer guaranteed lifetime withdrawal benefits.

  1. Could the End of the Inherited IRA Be Near?  February 24, 2012

The benefit of inherited IRAs could be eliminated soon through a plan proposed recently by the Senate Finance Committee.

  1. Planning for a Long Life: Longevity Insurance and Deferred Annuities  February 23, 2012

The Treasury Department has proposed rules that may encourage consumers to purchase longevity insurance.

  1. Stand-Alone Living Benefits–Guaranteeing Lifetime Income Without an Annuity  February 11, 2012

A product that can fill a need when clients are wary of annuities.

  1. Long-Lost Insurance Policy Returns to Bite Couple  February 10, 2012

Is there any harm in walking away from a policy without receiving confirmation that the policy was canceled by the carrier?

  1. SEC Redefines Insurance Suitability Qualifiers for Certain Products  January 7, 2012

The SEC recently redefined the accredited investor standard that is used to determine whether insureds are permitted to purchase exotic insurance products.

  1. Reversionary Annuities: A Low-Cost Way to Protect Surviving Beneficiaries?  December 31, 2011

Reversionary annuities are a low-cost way to ensure that a surviving beneficiary will have adequate income after the death of another.

  1. An Unlikely Marriage: The New Term UL  December 29, 2011

If your clients would benefit from a low-cost, term-like product with permanent features, take a look at Term Universal Life.

  1. IRS Shows Mercy and Allows Stretch IRA  December 28, 2011

The IRS recently took the unusual step of permitting a taxpayer to undo a lump-sum IRA distribution and avoid taxes and penalties.

  1. Which Client Deductions Will Expire after 12/31/11?  December 20, 2011

Numerous tax breaks expiring this year could have a drastic effect on your clients in 2012

  1. IRS Greenlights ILIT Replacement Policies  December 20, 2011

The IRS has held that a grantor’s power to substitute a policy in an ILIT for another policy of equal value will not result in estate inclusion

  1. Retain Key Employees With a Life Insurance Funded DBO Plan  December 18, 2011

What can your business clients offer their key employees who already have everything? A Death Benefit Only Plan funded with life insurance.

  1. Preparing Your Clients for Inevitable Tax Hikes  December 17, 2011

What does the supercommittee’s failure mean to your clients?

  1. Year-End Tax Planning: Are Variable Annuity Losses Deductible?  December 6, 2011

Yes, losses inside a variable annuity are deductible, though the reporting process is tricky, and VA surrender charges are not.

  1. Philanthropy Focus: When Giving Really Is Receiving  December 2, 2011

Charitable annuities are a unique mechanism that can satisfy your client’s charitable objectives while providing them with the income they need in retirement.

  1. Can Gift-Splitting Go Wrong?  November 26, 2011

Gift-splitting offers tax advantages, but IRS rules must be followed.

  1. Life Insurance Retirement Plans: Alternative or Rip-Off?  November 25, 2011

Can life insurance revitalize your high-net-worth clients’ retirement plans?

  1. When Do IRAs and Annuities Mix?  November 13, 2011

Annuities can be purchased inside an IRA, but is an IRA the right home for an annuity?

  1. An Annuity Alternative to LTC Insurance  November 12, 2011 Can LTC annuities supplement or expand the LTC portion of your practice?
  1. Donor Advised Funds: A Less Expensive Charitable Alternative?  November 6, 2011 Donor Advised Funds can allow your clients to align their planning and charitable aspirations.
  1. Pitfalls of Serving as Trustee for Client’s Life Insurance Trust  November 4, 2011 Trusts offer tremendous advantages over a bare life insurance policy, but how far should you go to assist your clients with their life insurance trusts?
  1. Is Domestic Asset Protection Still Viable After Mortensen?  October 30, 2011 Asset-protection planning using Domestic Asset Protection Trusts just got a whole lot riskier after the Bankruptcy Court decision in Battley v. Mortensen.
  1. Longevity Insurance: An Answer to Your Clients’ Biggest Worry?  October 29, 2011 Are your clients concerned about spending down their retirement assets too early and spending the last years of their lives destitute? Enter longevity insurance.
  1. Graegin Loans: Estate Liquidity Solution  October 26, 2011 Do you have a client whose eventual estate will have a severe shortage of cash due to a family business? Try a Graegin loan.
  1. Buy-Sell Agreements: Avoiding Transfer-for-Value Problems  October 25, 2011 Transfer-for-value problems with insurance-funded buy-sell agreements can convert otherwise income-tax-free death benefits to ordinary income

646. Portability Election Could Trigger Estate Tax Return Avalanche October 15, 2011 Failure to elect the DSUEA could cost your clients $1.75 million.

647. Court OKs Crummy Crummey Powers  October 14, 2011 Although this taxpayer came out unscathed, proper Crummey gifting remains an essential aspect of life insurance trust administration.

648. Carrier STOLI Suits Not Limited by Contestability Period  October 10, 2011 The Delaware Supreme Court recently held that life insurance carriers are not limited by the contestability period when they challenge a policy for lack of an insurable interest.

650 SEC & DOL Disagree on Universal Fiduciary Standard  October 8, 2011 Can the SEC and the Department of Labor work together to resolve the confusion surrounding the fiduciary standard?

651. IRS Offers Amnesty for Registered Reps Classification October 7, 2011 If your firm has misclassified employees as independent contractors, the IRS is giving you a chance to come clean. But states may hit you up for back taxes and penalties.

652. Obama Stumps for ‘Buffett Tax’  October 6, 2011 President Barack Obama’s tax plan would adopt the ‘Buffett Tax’ on families earning $1 million or more.

653. Operation Twist: Is the Fed Offering Solutions or Empty Gestures?  October 5, 2011 Out of options, the Fed is desperately looking for a way out of the current economic slowdown.

654. The Confusing World of Contingent Annuities  October 5, 2011 If you’ve never heard of a ‘contingent annuity,’ you’re not alone.

655. CBO Challenges Republicans on Tax Increases  October 4, 2011 New analysis by the CBO casts doubt on whether Congress’ bold deficit reduction agenda can succeed without Republican concessions.

656. Administration Proposal Eliminates Tax Free Status of Muni Bonds for the Affluent  October 4, 2011 How will the elimination of the muni bond interest exemption affect your clients?

657. Bank Financial Advisor Cross-Selling Is Floundering  September 25, 2011 Are banks and their affiliated broker-dealers fully exploiting cross-selling opportunities?

658. Roth Redo Can Slash Taxes, but Be Careful  September 24, 2011 Could a Roth reconversion cut your clients’ tax bills? Maybe so, but make sure the timing is right.

659. Dodd-Frank’s Call for a Federal Insurance Regulator  September 23, 2011 Are life insurance and annuities in line for federal regulation under Dodd-Frank

?660. ‘Wealthy’ Making $200k+ Would Pay for President’s Jobs Act  September 22, 2011 Are higher taxes on the horizon for your clients?

661. Why You Should Care About the Greek Crisis  September 21, 2011 Greek default fears are starting to infect Germany and its banks, which have significant holdings of Greek sovereign debt. And the infection is spreading to the U.S. because of close connections between U.S. and German banks.

662. IRS Clarifies Deductibility of Advisory Fees by Estates and Trusts  September 18, 2011 The IRS has reissued proposed regs that clarify when a nongrantor trust’s or estate’s investment advisory services are fully deductible for income tax purposes.

663. How to Build a Foolproof Family Limited Partnership  September 17, 2011A strong FLP must be custom-built from the ground up or you risk having the IRS or a court set it aside

664. Are You Part of ‘One of the Greatest Scams of Our Time?’  September 16, 2011An author slams investment advisory firms, calling their services “one of the greatest scams of our time.”

665. Sidestepping Income Tax When a Policy Is Canceled With Outstanding Loans  September 15, 2011 Insolvent insureds can avoid income tax when a life insurance policy is terminated while loans are outstanding.

666. What’s Behind the U.S. Suing Big Banks Over Mortgage-Backed Securities?  September 14, 2011 More bank stock declines and less lending could be in store as financial institutions face another massive round of lawsuits. The Federal Housing Finance Agency sued 17 banks on Sept. 2, alleging that the financial institutions committed securities violations in the lead-up to the recent financial crisis.

667. Beware: Some Producer Awards Aren’t Worth Accepting  September 11, 2011 Some producer awards may be more harmful than helpful to your business reputation.

668. Tips for Switching Firms the Right Way  September 10, 2011 Essential tips about updating your resume, talking points, and managing your inter-firm transition.

669. No-Lapse Guaranteed UL Disappears  September 9, 2011 What has happened to no-lapse guaranteed universal life insurance?

670. The Bypass Trust Is Obsolete: Now What?  September 8, 2011 If the bypass trust is obsolete, what do we replace it with?

671. IRS Issues Basis Guidance for Estates Electing Against the Estate Tax  September 7, 2011 The IRS has dropped the second shoe; giving taxpayers guidance through the complex procedural machinations they must follow to avoid the 2010 estate tax.

672. Is the Carried Interest Loophole Closing?  September 5, 2011The Tax’s Court’s decision in Dagres v. Commissioner brings ‘carried interest’ into question.

673. High-Net-Worth Clients: To Friend or to Tweet?  September 4, 2011 Millionaires prefer Facebook, so why are financial services firms flocking to Twitter?

674. Annuities and Inflation Risk  September 3, 2011 Are inflation-protected annuities worth the price?

675. Avoid the FLP Trap When Paying the Estate Tax  September 2, 2011 When an estate is facing a liquidity crisis, why not tap the family limited partnership for cash?

676. U.S. Investigating Standard & Poor’s Mortgage Ratings  September 1, 2011 The Justice Department is investigating S&P’s ratings of mortgage securities in the lead up to the mortgage crisis.

677. Deficit Reduction Committee Gets to Work  August 29, 2011 Congress’ solution to the debt limit crisis and rising deficits is fully operational, but many are left wondering whether the bipartisan Joint Select Committee on Deficit Reduction is capable of fulfilling its mandate.

678. LTC Buyers Choose Higher Premiums Over Limited Benefits  August 28, 2011 Can the LTC market come back from the brink?

679. Are Income Tax Hikes Inevitable?  August 26, 2011 Should Congress be taxing the rich and giving to the poor and middle class?

680. AARP Sues Wells Fargo, Fannie Mae Over Reverse Mortgage Foreclosures  August 25, 2011 AARP is challenging reverse mortgage foreclosures, claiming that lenders failed to offer borrowers the option to purchase the property for its fair market value.

681. Real SEC Reform or Half Measure?  August 24, 2011 Does the SEC Modernization Act have a real shot at bringing ‘comprehensive reform’ to the SEC?

682. U.K. Life Settlement Funds Expanding August 23, 2011 U.S. life settlement funds have made significant inroads into the U.K. But a U.K. investment bank is cautioning investors that some life settlement funds may not be as they appear.

683. Preserving Investment in an Annuity Contract  August 22, 2011 When your clients roll over a retirement account into an annuity, stay alert.

684. Appeals Court Greenlights Charitable Formula Clause  August 19, 2011 The 9th U.S. Circuit Court of Appeals recently upheld the validity of a charitable formula clause.

685. IRS Finally Issues Guidance on 2010 Estate Tax  August 18, 2011 Estates of decedents who died in 2010 finally have guidance from the IRS on how to opt out of estate tax treatment and allocate carryover basis to estate property.

686. IRA Owners on Brokerage Chopping Block  August 11, 2011 Individual retirement account holders may find themselves brokerless if the DOL adopts its proposed fiduciary duty rules.

687. IRS Streamlines Partial Exchanges of Annuities  August 8, 2011 The IRS has issued new guidance that streamlines partial exchanges of annuity contracts.

688. Is the Latest Greek Bailout Just Delaying the Inevitable?  August 8, 2011 The latest Greek bailout is just a bandage for its ever-increasing debt.

689. GAO Touts Annuities in Uncertain Retirement Environment  August 3, 2011 Want some free marketing material for your annuities business? Look no further than the U.S. Government Accountability Office.

690. Decisions, Decisions: Too Much Choice Hard for Investors  August 2, 2011 An academic study explores why too much choice is not good for retirement plan investors.

691. Roth Restructure Scheme Nets Couple $2 Million Tax Bill  July 29, 2011 The Tax Court recently upheld penalties against a couple who bought into a traditional IRA to Roth conversion scheme.

692. Washington Contemplates Severe Cap on 401(k) Contributions  July 25, 2011 Do we really want to discourage retirement savings as Social Security continues its inexorable slide toward insolvency?

693. Domestic Asset Protection Trusts: Equal to Their Offshore Brethren?  July 19, 2011 If you use a domestic asset protection trust, is it likely to stand up to creditors’ battle tactics?

694. Agents Allege Carrier Complicity in CHOLI Scheme  July 13, 2011 Aviva knew of insurance policies, agents say, and add that nothing illegal was done.

695. Advisors Are From Mars, Clients Are From Venus  July 12, 2011 Fidelity survey finds a surprise: Wealthy clients are more likely to want to use technology to communicate with advisors than vice-versa.

696. Foreign Account Compliance: Are Insurance Policies Included?  July 12, 2011 U.S. efforts to regulate foreign insurers draws criticism from trade group.

697. Treasury Extends FBAR Deadline Again July 12, 2011 Treasury again extends deadline for filing FBAR forms, but this likely to be the last reprieve.

698. More States Moving to Repeal Estate Taxes June 30, 2011 Less than half of states have ‘death taxes,’ and more are considering cutting them.

699. When Are Insurance Policy Loans Taxable?  June 30, 2011 Loans from life insurance policies are not usually treated as taxable income, but borrowers need to be careful.

700. IRS Provides Answers for Holders of Foreign Assets June 30, 2011 The IRS has finally begun to answer many key questions asked by advisors on repercussions of failure to file an FBAR.

701. SEC Warns Investors About Principal Protected Notes  June 30, 2011 The complexity of some high-end investment products has FINRA and SEC warning investors to look before they leap.

702. Are Indexed Annuities Securities? Congress Says ‘No,’ But …  June 29, 2011 Congress decided indexed annuities are not securities, but some states, like Illinois, disagree.

703. Wages, Retirement and Life Expectancy: If We’re Living Longer, Why Are We Saving Less?  June 27, 2011 A recent study finds we’re living longer but saving less. Why that is so, and how to guide your clients on the best path.

704. What Next? ILITs & Estate Planning With the $5M Exclusion  June 27, 2011 Surrender, sale or replacement. Which method of disposing of unneeded insurance policies is best for your clients?

705. How to Lose a Charitable Deduction: The IRS Speaks  June 24, 2011 A simple, yet unforgivable, mistake could cost your clients their charitable deductions. What to do and what not to do.

706. Revolution in Risk: Are Unisex Mortality Tables Coming to America?  June 20, 2011 A recent European Court ruling has cut the divide between life insurance premiums for men versus women.

707. The Facts and the Options–Pro and Con–for U.S. Corporate Tax Reform  June 17, 2011 Everbody’s talking overhauling the U.S. corporate tax system. Here are some facts and comparisons on how U.S. multinationals are taxed, and Congressional action.

708. Securitizing Longevity Risk: Are ‘Death Bonds’ a Good Investment?  June 15, 2011 What to know before investing in what Newsweek called “Wall Street’s most macabre investing scheme yet.”

709. Brokers Beware: Clients and Prospects Can Easily Find Your Disciplinary Histories on the Web June 14, 2011 Will FINRA’s new web-accessible discipline database be a benefit or burden to your brokerage business?

710. How Much to Allocate to Annuities? EBRI’s Critical Analysis  June 10, 2011 EBRI’s new research makes progress toward taking some of the guesswork out of the annuity allocation question.

711. California Appeals Court Holds STOLI Law Isn’t Retroactive  June 10, 2011 The impact of the court ruling on a Lincoln Life policy: Does the 2009 anti-STOLI law apply to your clients’ policies?

712. Tax Court Confirms Surrender Charges Reduce FMV of Life Policy  June 7, 2011 Ruling on 419 welfare benefit plan sheds some light on taxpayers seeking to reduce their tax liability after distributions.

713. Why the Debt Ceiling Is Important, and Its Impact on the Markets and Economy  June 6, 2011 Should the debt ceiling be eliminated? A bit of history and a little forecasting.

714. Stranger-Owned Life Insurance: Is the Contestability Period a Shield or a Sword?  May 31, 2011 The latest STOLI case, regarding AXA Equitable in federal court, held for investors engaged in outright fraud.

715. Obama Proposals Would Eliminate Corporate Insurance Tax Breaks  May 24, 2011 Two new proposals could limit the availability of corporate insurance deductions, meaning certain tax breaks may become a thing of the past.

716. Understanding FINRA’s New Rules on Trading Low-Priced Equities  May 24, 2011 FINRA has issued guidance on price volatility regarding low-priced equity securities in customer margin and firm proprietary accounts.

717. Trusts: New Cancellation-of-Debt Rules Leave Grantors on the Hook  May 18, 2011 If you don’t understand the nature of your trusts, you could be on the hook for cancellation of debt (COD) income.

718. Reg S-P Update: SEC Allows CFP Board to Disclose Applicants’ Records  May 11, 2011 The SEC’s no-action letter will allow advisors and BDs to share customer complaint information with the CFP Board beyond the old two-year window.

719. The New Rules for Advisors to Municipal Retirement Plans  May 10, 2011 What you need to know if you’ve ever considered entering the municipal retirement plan business.

720. Beneficiary Designations and Divorce Decrees: A Cautionary Tale  April 29, 2011 Boyd v. MetLife case highlights drawback of overlooking clients’ beneficiary designations.

721. IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger?  April 29, 2011 Syracuse University study suggests IRS’ two-year-old HNW initiative may be “using more rhetoric than resources”

722. Disarray at SEC Is Complicating RIA ‘Switch’ to State Oversight  April 29, 2011 The delay is the latest sign that the underfunded SEC is struggling to carry the burden heaped on it by Dodd-Frank.

723. The Pitfalls for You and Your Client When They Take Your Tax Advice  April 27, 2011 As the Russell v. Commissioner tax court case shows, relying on a tax advisor’s advice can save clients from penalties… sometimes.

724. Turning Plan Sponsors’ Risk into Reward: Learning From Lawsuits  April 25, 2011 Retirement plan sponsors face increasing regulatory scrutiny and significant liability as plan fiduciaries.

725. Do Your Clients’ International Assets Create Criminal Tax Exposure?  April 25, 2011 Follow these basic rules to protect your clients and their offshore assets from civil and criminal penalties.

726. Beware Private Placements: Lessons From MedCap, Provident and DBSI April 22, 2011 Make sure to exercise caution when offering private placements

728. Are Portfolios-to-Go Threatening Full-Service Brokerage and Advisory Firms?  April 22, 2011 The new herd of low-cost portfolio managers may pose a threat to advisors and their investment business model.

729. Should You Be Charging More for Your Advisory Services?  April 21, 2011 PriceMetrix study suggests advisors are undercharging for their services. Are you?

730. Tips for Advisors to Get Started in the Social Media Market  April 19, 2011 How to begin using social media to supplement your marketing efforts.

731. Could 2011 & 2012 Gifts Come Back to Bite the Grantor?  April 19, 2011 What possible consequences could the new 2011 estate, gift and GST taxes have on your clients?

732. NAIC Bulletin on Stranger-Originated Annuities May Lead to New Penalties  April 19, 2011 State insurance regulators are cracking down on stranger-originated annuity (STOA) transactions, and it could affect your annuities business.

733. Lowering Your Price Is Not the Path to an Advisory Firm’s Success  April 19, 2011 Do you know the real value of your advisory services, or should you be charging more?

734. The Mainstream Press Drama Over the ‘Drawbacks’ of Annuities  April 7, 2011 Do annuities—especially variable annuities—deserve their bad reputation, or are annuities just an easy target of the mainstream media?

735. Can Typecasting Your Clients Grow Your Advisory Business?  April 6, 2011 Two simple strategies on segmenting your client base and identifying your ideal client can boost your business.

736. New York Rules Carriers Can’t Deny Term Life Conversions for Settlement  April 6, 2011 The ruling supports a consumer’s right to sell a life policy on the secondary market, but may be a foot in the door for life settlement companies.

737. IRS Launches a Lenient Lien Program for Small Businesses  March 30, 2011 If you have small business clients struggling with back taxes and/or tax liens, the IRS is offering ways to reduce their burden.

738. The Perils of Nonqualified ‘Top-Hat’ Plans: Feinberg v. Rand McNally  March 28, 2011 These non-qualified deferred plans are a great way to attract and retain executives, but can also have a big downside, as a recent court case shows.

739. New Annuity Suitability Penalties Announced by States  March 25, 2011 National Conference of Insurance Legislators’ (NCOIL) executive committee voted unanimously March 6 to adopt the NAIC Suitability in Annuity Transactions Model Regulation.

740. Tax Court Revives Partnership Self Employment Tax Debate  March 25, 2011 A recent Tax Court opinion could revive the debate over how and when limited partners are exempt from self-employment taxes.

741. Life Partners Holdings Hit with Class-Action Lawsuit  March 9, 2011 Suit against life settlement firm follows announcement of SEC probe.

LIFE HEALTH PRO

742. The ticking estate tax time bomb: Less than 90 days of planning remain  OCTOBER 17, 2012 If your clients have been putting off estate planning, now’s the time to act.

743. Indexed annuities gather steam  SEPTEMBER 21, 2012 As their popularity increases, indexed annuity product features are rapidly changing.

744. Life Settlements — Are They Back?  SEPTEMBER 5, 2012 The recession hit life settlements hard, but as retirees look to rebuild their portfolios, life settlements might be in store for a boom.

745. When Clients Get Lump-Sum Pension Offers, What to Advise?  AUGUST 16, 2012 General Motors and Ford have made pension buyout offers to their employees. What should they do?

746. Preparing Clients for the Reality of PPACA’s Investment Income Tax  JULY 19, 2012 When the Supreme Court upheld most of PPACA, it confirmed that the PPACA provisions proposing an additional 3.8 percent tax on investment income will shortly become effective.

747. Post-Retirement Health Care: A Quarter-Million-Dollar Dilemma  MAY 29, 2012 An advisor can alleviate a retiree’s high health-care expenses by using annuities or life insurance.

748. Universal Life Insurance Premiums May Rise Under NAIC Approach  MARCH 14, 2012 Premium levels on certain universal life with secondary guarantee and term universal life products may be rising.

749. Reversionary Annuities: A Low-Cost Way to Protect Surviving Beneficiaries?  JANUARY 26, 2012 If a pension runs out when a spouse dies, the surviving partner can continue to get income with a reversionary annuity.

750. An Annuity Alternative to LTC Insurance  NOVEMBER 14, 2011 Despite its value, LTC insurance can be a tough sell. LTC annuities, also known as hybrid annuities, can offer a solution to your clients.

751. Longevity Insurance: An Answer to Your Clients’ Biggest Worry?  NOVEMBER 7, 2011 Are your clients worried about outliving their income? Enter longevity insurance, which, at its core, is a deferred annuity with a very late start date.

752. Reversionary Annuities: A Low-Cost Way to Protect Surviving Beneficiaries?  JANUARY 26, 2012 If a pension runs out when a spouse dies, the surviving partner can continue to get income with a reversionary annuity.

753. Year-End Tax Planning: Are Variable Annuity Losses Deductible?  DECEMBER 8, 2011 A loss in a variable annuity is deductible—although there’s no solid answer on the mechanics of deducting the loss.

754. When Do IRAs and Annuities Mix? (Advisor One)  NOVEMBER 17, 2011 Annuities can be purchased inside an IRA, but is an IRA the right home for an annuity?

755. An Annuity Alternative to LTC Insurance  NOVEMBER 14, 2011 Despite its value, LTC insurance can be a tough sell. LTC annuities, also known as hybrid annuities, can offer a solution to your clients.

756. Longevity Insurance: An Answer to Your Clients’ Biggest Worry?  NOVEMBER 7, 2011 Are your clients worried about outliving their income? Enter longevity insurance, which, at its core, is a deferred annuity with a very late start date.

757. The ticking estate tax time bomb: Less than 90 days of planning remain  

25 Feb 2014
3 Feb 2014 Political Pushback on FATCA on FATCA Central. 
21 Aug 2013

30 Jul 2013 Contentious Issues of the Brazilian World Cup Law on International Law Blog. 

23 Jul 2013

17 Jul 2013 U.S. Treasury Announces Six Month Delay in Implementing FATCA on FATCA Central

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