Wealth & Risk Management Blog

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

Articles

Below is a sample of more than 700 articles.  A complete list of approximately 1,000 is available on my SSRN page that has several download-PDF versions of book chapters and articles:  http://ssrn.com/author=339796

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Money Laundering and Horse Racing Emerging Issues 7333 (Lexis June 1, 2015)
  6. 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.
  7. 4 tax facts for 403(b) plans, Benefitspro (Jun 19, 2014), http://www.benefitspro.com/2014/06/19/4-tax-facts-for-403b-plans.
  8. HSAs: An unconventional retirement planning tool, Benefitspro (Jun 11, 2014), http://www.benefitspro.com/2014/06/11/hsas-an-unconventional-retirement-planning-tool.
  9. SEC comments muddy fiduciary standard waters, Benefitspro (Jun 25, 2013), http://www.benefitspro.com/2013/06/25/sec-comments-muddy-fiduciary-standard-waters.
  10. PPACA raises the stakes for HSAs, Benefitspro (Jun. 11, 2013), http://www.benefitspro.com/2013/06/11/ppaca-raises-the-stakes-for-hsas.
  11. 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.
  12. 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.
  13. 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.
  14. 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/.
  15. 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.
  16. The Retirement Spending Account: Annuity Alternative, ThinkAdvisor (June 8, 2015), http://www.thinkadvisor.com/2015/06/08/the-retirement-spending-account-annuity-alternativ.
  17. 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.
  18. 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.
  19. 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.
  20. 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.
  21. Combination Annuity-LTC Sales Soar, ThinkAdvisor (May 12, 2015), http://www.thinkadvisor.com/2015/05/12/combination-annuity-ltc-sales-soar.
  22. 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/.
  23. 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.
  24. 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.
  25. Piercing the Corporate Veil: An Often Overlooked Asset Protection Issue, Offshore Investment (May 2015) (William Byrnes & Sofie Malysheva)
  26. 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.
  27. 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.
  28. 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.
  29. 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.
  30. 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.
  31. 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.
  32. 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.
  33. Rethinking clients’ GRAT asset allocations, LifeHealthPRO (April 8, 2015), http://www.lifehealthpro.com/2015/04/08/rethinking-clients-grat-asset-allocations.
  34. 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.
  35. 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.
  36. 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.
  37. 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.
  38. 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.
  39. 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.
  40. 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.
  41. How to annuitize an inheritance, LifeHealthPRO (May 4, 2015), http://www.lifehealthpro.com/2015/03/04/how-to-annuitize-an-inheritance.
  42. 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.
  43. QLACs are changing Social Security timing game, Benefitspro (Feb. 24, 2015), http://www.benefitspro.com/2015/02/24/qlacs-are-changing-social-security-timing-game.
  44. 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.
  45. 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.
  46. 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.
  47. 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.
  48. 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.
  49. 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.
  50. 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.
  51. 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.
  52. 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.
  53. Longevity Pegged Annuities – What CPAs Need to Know About the New Rules, CPA Journal (New York State Society of CPAs January 2015) (William Byrnes & Robert Bloink)
  54. 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.
  55. 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.
  56. 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.
  57. IUL is trending, LifeHealthPRO (Jan. 8, 2015), http://www.lifehealthpro.com/2015/01/08/iul-is-trending.
  58. 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).
  59. 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.
  60. 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.
  61. 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.
  62. 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.
  63. 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.
  64. 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.
  65. 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.
  66. 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.
  67. 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.
  68. 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.
  69. 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.
  70. Anti-Money Laundering — Dealing with Politically Exposed Persons, William Byrnes & Robert Munro, Lexis Emerging Issues, August 15, 2014.
  71. Reversionary Annuities Gain Traction Among Insurance Carriers, ThinkAdvisor (Aug. 11, 2014), http://www.thinkadvisor.com/2014/08/11/reversionary-annuities-gain-traction-among-insuran.
  72. 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.
  73. 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.
  74. 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.
  75. 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.
  76. FATCA Expanded Affiliated Groups (EAGs) by Country — FFIs, William Byrnes & Robert Munro, Lexis Emerging Issues 7231, July 16, 2014.
  77. 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.
  78. Completing FATCA Forms, William Byrnes & Robert Munro, Emerging Issues 7230, July 10, 2014.
  79. FATCA FFI Registrations as of July 2014, William Byrnes & Haydon Perryman, Lexis Emerging Issues 7225, July 9, 2014.
  80. 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.
  81. 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.
  82. Virtual Currency Regulatory Developments, William Byrnes & Robert Munro, Emerging Issues 7200, June 16, 2014.
  83. HSAs: An Unconventional Retirement Income Planning Tool, ThinkAdvisor (June, 09, 2014), http://www.thinkadvisor.com/2014/06/09/hsas-an-unconventional-retirement-income-planning.
  84. Annuities + LTC: Does the Rider Fit?, ThinkAdvisor (June, 03, 2014), http://www.thinkadvisor.com/2014/06/03/annuities-ltc-does-the-rider-fit.
  85. 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.
  86. Politically Exposed Persons (PEPs), William Byrnes & Robert Munro, Lexis Emerging Issues 7188, May 21, 2014.
  87. Annuities as an RMD Answer, ThinkAdvisor (May 19, 2014), http://www.thinkadvisor.com/2014/05/19/annuities-as-an-rmd-answer.
  88. 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.
  89. 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.
  90. 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/.
  91. 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.
  92. Too Many FATCA Loopholes?, TaxConnections (May 4, 2014), https://www.taxconnections.com/taxblog/too-many-fatca-loopholes/.
  93. 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/.
  94. 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/.
  95. Analysis of The New FATCA W-8IMY, TaxConnections (May 1, 2014), https://www.taxconnections.com/taxblog/analysis-of-the-new-fatca-w-8imy/.
  96. Currency Transaction Reports, Emerging Issues 7178 (Lexis, April 17, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/federaltaxation/archive/2014/04/29/currency-transaction-reports.aspx.
  97. GLWBs and LIBRs: Which rider fits?, LooktoWink (Apr. 28, 2014), http://www.looktowink.com/2014/04/glwbs-librs-rider-fits/.
  98. 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.
  99. 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.
  100. 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.
  101. Currency Transaction Reports (CTR) 2014 Emerging Issues 7178 (Lexis, April 17, 2014)
  102. 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.
  103. 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.
  104. An overlooked postretirement healthcare strategy, LifeHealthPRO (Apr. 8, 2014), http://www.LifeHealthPRO.com/2014/04/08/an-overlooked-postretirement-healthcare-strategy.
  105. 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/.
  106. 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/.
  107. 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.
  108. 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/.
  109. Advance Pricing Agreements Report Released, TaxConnections (Apr. 5, 2014), https://www.taxconnections.com/taxblog/advance-pricing-agreements-report-released-by-irs/.
  110. 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.
  111. 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/.
  112. 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/.
  113. 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.
  114. 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.
  115. 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.
  116. 2014 Expanded EU Savings Directive Adoption Announced, William Byrnes, Lexis Newsroom, March 25, 2014.
  117. FATCA Compliance Programs, LexixNexis Emerging Issues 7159 (Mar. 24, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/03/24/fatca-compliance-programs.aspx.
  118. 10 tax facts for retirees, LifeHealthPRO (Mar. 19, 2014), http://www.LifeHealthPRO.com/2014/03/19/10-tax-facts-for-retirees.
  119. 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.
  120. Unlock a Social Security Windfall, AmericanBusiness (Mar. 17, 2014), http://www.americanbusiness.com/news_%20forum/Unlock+a+Social+Security+Windfall.pdf.
  121. 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.
  122. 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.
  123. 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.
  124. 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.
  125. 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.
  126. FATCA – FI Account Remediation, LexisNexis Emerging Issues 7152 (Feb. 25, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/25/fatca-fi-account-remediation.aspx.
  127. 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.
  128. Annuities: To Surrender or Not?, LifeHealthPRO (Feb. 24, 2014), http://www.LifeHealthPRO.com/2014/02/24/annuities-to-surrender-or-not
  129. 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.
  130. Overview of United Kingdom Anti-Money Laundering Law, LexisNexis Emerging Issues Analysis (February 14, 2013) (William Byrnes & Robert Munro)
  131. 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.
  132. Political Pushback on FATCA, LexisNexis Emerging Issues 7144 (January 31, 2014), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2014/02/03/political-pushback-on-fatca.aspx.
  133. 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.
  134. 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.
  135. 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.
  136. 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.
  137. Regulators shine spotlight on IRA rollover suitability, Looktowink (Jan. 28, 2014), http://www.looktowink.com/2014/01/regulators-shine-spotlight-on-ira-rollover-suitability/.
  138. 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.
  139. 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.
  140. ESOPs: The road to business succession, LifeHealthPRO (Jan. 13, 2014), http://www.LifeHealthPRO.com/2014/01/13/esops-the-road-to-business-succession.
  141. 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.
  142. 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.
  143. 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
  144. Prologue, Estate Planning for Modern Families, National Underwriter Company (2013) (William H. Byrnes & Robert Bloink)
  145. Interest rate appeal: Market value adjusted annuities surge, ThinkAdvisor (Dec. 27, 2013), http://www.thinkadvisor.com/2013/12/27/interest-rate-appeal-market-value-adjusted-annuiti.
  146. Now Entering the Retirement Income Game: Universal Life, ThinkAdvisor (Dec. 23, 2013), http://www.thinkadvisor.com/2013/12/23/now-entering-the-retirement-income-game-universal.
  147. Keeping Clients From Getting Taxed Twice on Their Retirement Income, ThinkAdvisor (Dec. 17, 2013), http://www.thinkadvisor.com/2013/12/17/keeping-clients-from-getting-taxed-twice-on-their.
  148. IRS Gives High-Income Taxpayers a Break on Tax Loss Treatment, ThinkAdvisor (Dec. 11, 2013), http://www.thinkadvisor.com/2013/12/11/irs-gives-high-income-taxpayers-a-break-on-tax-los.
  149. Act Now on These Expiring Tax Breaks: IRA Charitable Rollovers, Bonus Depreciation, ThinkAdvisor (Dec. 2, 2013), http://www.thinkadvisor.com/2013/12/02/act-now-on-these-expiring-tax-breaks-ira-charitabl.
  150. Court Eases Use of Annuities to Avoid Medicaid Spend-Down, ThinkAdvisor (Nov. 25, 2013), http://www.thinkadvisor.com/2013/11/25/court-eases-use-of-annuities-to-avoid-medicaid-spe.
  151. LTC’s Future Lies in New Crop of Hybrid Products, ThinkAdvisor (Nov. 19, 2013), http://www.thinkadvisor.com/2013/11/19/ltcs-future-lies-in-new-crop-of-hybrid-products.
  152. IRS gives double tax benefits of health FSAs a boost, ThinkAdvisor (Nov. 12, 2013), http://www.thinkadvisor.com/2013/11/12/irs-gives-double-tax-benefits-of-health-fsas-a-boo.
  153. Can a Twitter Freeze Slash Your Client’s Tax Bill?, ThinkAdvisor (Nov. 6, 2013), http://www.thinkadvisor.com/2013/11/06/can-a-twitter-freeze-slash-your-clients-tax-bill.
  154. IRS Releases Long-Awaited FATCA FFI Agreement, LexisNexis (Oct. 30, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/10/30/irs-releases-long-awaited-fatca-ffi-agreement.aspx.
  155. Tax Court Provides Help for Estate Planning Using Gift Tax Valuation, ThinkAdvisor (Oct. 29, 2013), http://www.thinkadvisor.com/2013/10/29/tax-court-provides-help-for-estate-planning-using.
  156. Deferred annuities: Pension building blocks for the next generation, LifeHealthPRO (Oct. 22, 2013), http://www.lifehealthpro.com/2013/10/22/deferred-annuities-pension-building-blocks-for-the.
  157. Using Deferred Annuities to Build Pension Plans for the Next Generation, ThinkAdvisor (October 21, 2013), http://www.thinkadvisor.com/2013/10/21/using-deferred-annuities-to-build-pension-plans-fo.
  158. Indexed Variable Annuities—a VA Product Curveball, ThinkAdvisor (Oct. 14, 2013), http://www.thinkadvisor.com/2013/10/14/indexed-variable-annuitiesa-va-product-curveball.
  159. S. Tightens Scrutiny of Small Businesses Skirting Obamacare Mandate, ThinkAdvisor (Oct. 8, 2013), http://www.thinkadvisor.com/2013/10/08/us-tightens-scrutiny-of-small-businesses-skirting.
  160. PPACA ups the ante for small biz employee classification, LifeHealthPRO (Oct. 7, 2013), http://beta.lifehealthpro.com/2013/10/07/ppaca-ups-the-ante-for-small-biz-employee-classifi.
  161. Gifting Life Insurance Policies: Not a Simple Matter, ThinkAdvisor (Oct. 1, 2013), http://www.thinkadvisor.com/2013/10/01/gifting-life-insurance-policies-not-a-simple-matte.
  162. Overlooked Obamacare Silver Lining: Savings for Small Businesses, ThinkAdvisor (Sep. 26, 2013), http://www.thinkadvisor.com/2013/09/26/overlooked-obamacare-silver-lining-savings-for-sma.
  163. The Benefits to Clients From the Deferred Income Annuity Sales Boom, LifeHealthPro (Sep. 11, 2013), http://www.lifehealthpro.com/2013/09/11/the-benefits-to-clients-from-the-deferred-income-a.
  164. Why a DB(k) plan could save your client’s retirement, LifeHealthPro (Sep. 3, 2013), http://www.lifehealthpro.com/2013/09/03/why-a-dbk-plan-could-save-your-clients-retirement.
  165. DB(k): A 10-Year Retirement Strategy for Business Owners, ThinkAdvisor (Sep. 2, 2013), http://www.thinkadvisor.com/2013/09/02/dbk-a-10-year-retirement-strategy-for-business-own.
  166. Term life: An increasingly better option for clients, LifeHealthPRO (Aug. 26, 2013), http://www.lifehealthpro.com/2013/08/26/term-life-an-increasingly-better-option-for-client?t=life-products.
  167. Exploring the New Generation of Term Life Insurance, ThinkAdvisor (Aug. 26, 2013), http://www.thinkadvisor.com/2013/08/26/exploring-the-new-generation-of-term-life-insuranc.
  168. IRS’ FATCA Registration System, LexisNexis Emerging Issues 7057 (Aug. 21, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/08/21/the-race-to-register-with-the-irs-online-fatca-system-has-begun.aspx.
  169. Can hybrid annuities solve the LTC insurance scarcity?, LifeHealthPRO (Aug. 20, 2013), http://www.lifehealthpro.com/2013/08/20/can-hybrid-annuities-solve-the-ltc-insurance-scarc.
  170. How to Build Your Own Solution to Long-Term Care Insurance Scarcity, ThinkAdvisor (Aug. 19, 2013), http://www.thinkadvisor.com/2013/08/19/how-to-build-your-own-solution-to-long-term-care-i.
  171. Can Clients 1035 an Inherited Annuity?, ThinkAdvisor ( Aug. 12, 2013), http://www.thinkadvisor.com/2013/08/12/can-clients-1035-an-inherited-annuity.
  172. Reforming annuities’ image problem: New focus on risk, LifeHealthPRO (Aug. 6, 2013), http://www.lifehealthpro.com/2013/08/06/reforming-annuities-image-problem-new-focus-on-ris.
  173. Reforming Annuities’ Image Problem: New Focus on Risk, ThinkAdvisor (Aug. 5, 2013), http://www.thinkadvisor.com/2013/08/05/reforming-annuities-image-problem-new-focus-on-ris.
  174. Contentious Issues of the Brazilian World Cup Law, LexisNexis (July 30, 2013), http://www.lexisnexis.com/legalnewsroom/international-law/b/international-law-blog/archive/2013/07/30/contentious-issues-of-the-brazilian-world-cup-law.aspx.
  175. The Clock Is Ticking on GRATs, ThinkAdvisor (July 29, 2013), http://www.thinkadvisor.com/2013/07/29/the-clock-is-ticking-on-grats.
  176. FATCA FFI Compliance Extended; FATCA Portal, Other Key Dates Pushed Back, LexisNexis (July 23, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/07/23/fatca-ffi-compliance-extended-fatca-portal-other-key-dates-pushed-back.aspx. 33.
  177. Implications for Clients of the Threat to Stretch IRAs, ThinkAdvisor (July 23, 2013), http://www.thinkadvisor.com/2013/07/23/implications-for-clients-of-the-threat-to-stretch.
  178. Net Unrealized Appreciation Tax Break: Still a Tax Break in 2013?, LifeHealthPRO (July 15, 2013), http://www.lifehealthpro.com/2013/07/15/net-unrealized-appreciation-tax-break-still-a-tax.
  179. FASB Proposes Changes to Life Insurance Accounting: Are Higher Premium on the Horizon?, ThinkAdvisor (July 8, 2013), http://www.thinkadvisor.com/2013/07/08/fasb-proposal-on-life-insurance-accounting-are-hig.
  180. Are variable annuity guaranteed benefits on their way out?, LifeHealthPRO (July 5, 2013), http://www.lifehealthpro.com/2013/07/05/are-variable-annuity-guaranteed-benefits-on-their?t=variable.
  181. Are variable annuity guaranteed benefits on their way out?, ThinkAdvisor (July 1, 2013), http://www.thinkadvisor.com/2013/07/01/are-variable-annuity-guaranteed-benefits-on-their.
  182. The Value of Variable Life Insurance: Surrender Charges and Fair Market Value, ThinkAdvisor (May 28, 2013), http://www.thinkadvisor.com/2013/05/28/the-value-of-variable-life-insurance-surrender-cha.
  183. FATCA Withholding Compliance, LexisNexis (May 22, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/06/28/fatca-withholding-compliance.aspx.
  184. Did Portability Kill the Credit Shelter Trust?, ThinkAdvisor (May 20, 2013), http://www.thinkadvisor.com/2013/05/20/did-portability-kill-the-credit-shelter-trust.
  185. Income-based premiums triple Medicare costs under PPACA, Benefits Pro (May 15, 2013), http://www.benefitspro.com/2013/05/15/income-based-premiums-triple-medicare-costs-under.
  186. Practical Considerations for Developing a FATCA Compliance Program, LexisNexis (May 6, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/06/28/practical-considerations-for-developing-a-fatca-compliance-program.aspx.
  187. Time Is Running Out for Social Security’s File and Suspend—Cash In Now, ThinkAdvisor (May 3, 2013), http://www.thinkadvisor.com/2013/05/03/time-is-running-out-for-social-securitys-file-and.
  188. Time is running out for Social Security’s “file and suspend”, LifeHealthPro (Apr. 29, 2013), https://www.lifehealthpro.com/2013/04/29/time-is-running-out-for-social-securitys-file-and.
  189. An Effective but Overlooked Estate Planning Tool: IRAs, ThinkAdvisor (Apr. 23, 2013), http://www.thinkadvisor.com/2013/04/23/an-effective-but-overlooked-estate-planning-tool-i.
  190. How to use an IRA as a wealth transfer tool, ThinkAdvisor (Apr. 15, 2013), https://www.lifehealthpro.com/2013/04/15/how-to-use-an-ira-as-a-wealth-transfer-tool.
  191. Estate Planning in the Age of Obama, ThinkAdvisor (Apr. 9, 2013), http://www.thinkadvisor.com/2013/04/09/estate-planning-in-the-age-of-obama.
  192. When Clients Outlive Their Longevity Insurance: QLACs, ThinkAdvisor (Apr. 3, 2013), http://www.thinkadvisor.com/2013/04/03/when-clients-outlive-their-longevity-insurance-qla.
  193. Navigating the Maze: Social Security, Spouses, and Survivors, ThinkAdvisor (Mar. 26, 2013), http://www.thinkadvisor.com/2013/03/26/navigating-the-social-security-maze-spouses-and-su.
  194. FATCA’s Application to Foreign Entities and Foreign Assets, LexisNexis (Mar. 25, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/03/25/fatca-s-application-to-foreign-entities-and-foreign-assets.aspx.
  195. Are lower cost variable annuities with lifetime benefits a bargain?, LifeHealthPRO (Mar. 20, 2013), http://www.lifehealthpro.com/2013/03/20/are-lower-cost-variable-annuities-with-lifetime-be.
  196. How to Evaluate Lower-Priced Guaranteed Lifetime Income Vas, ThinkAdvisor (Mar. 19, 2013), http://www.thinkadvisor.com/2013/03/19/how-to-evaluate-lower-priced-guaranteed-lifetime-i. 54.
  197. ESOPs: Great Tax-Wise for Business Owners, but Beware the DOL, ThinkAdvisor (Mar. 13, 2013), http://www.thinkadvisor.com/2013/03/13/esops-great-tax-wise-for-business-owners-but-bewar.
  198. FATCA’s Double Edged Application: Reporting of Foreign Holders’ US Accounts,Offshore Investment Magazine (March 2013) (William H. Byrnes)
  199. The pros and cons of ESOPs, LifeHealthPRO (Mar. 11, 2013), http://www.lifehealthpro.com/2013/03/11/the-pros-and-cons-of-esops.
  200. Protecting Life Insurance Beneficiaries from a Windfall, ThinkAdvisor (Mar. 5, 2013), http://www.thinkadvisor.com/2013/03/05/protecting-life-insurance-beneficiaries-from-a-win.
  201. The Life Insurance College Savings Bank, ThinkAdvisor (Feb. 27, 2013), http://www.thinkadvisor.com/2013/02/27/the-life-insurance-college-savings-bank.
  202. New Retirement Planning: The Benefits of Patience on Annuities, ThinkAdvisor (Feb. 25, 2013), http://www.thinkadvisor.com/2013/02/25/new-retirement-planning-the-benefits-of-patience-o.
  203. The New Retirement Ballpark: Creating Sustainable and Sufficient Retirement Income, Retirement Think Tank, (Feb. 21, 2013), http://www.retirementthinktank.com/wp-content/uploads/2013/02/www.lifehealthpro.com-the-new-retirement-calc.pdf.
  204. FATCA and Switzerland: Model II, LexisNexis (Feb. 15, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/fatcacentral/archive/2013/02/15/fatca-and-switzerland-model-ii.aspx.
  205. Overview of United Kingdom Anti-Money Laundering Law, LexisNexis (Feb. 14, 2013), http://www.lexisnexis.com/legalnewsroom/international-law/b/commentry/archive/2013/02/14/overview-of-united-kingdom-anti-money-laundering-law.aspx.
  206. Are Annuities the Solution to Old 4% Retirement Rule?, ThinkAdvisor (Feb. 12, 2013), http://www.thinkadvisor.com/2013/02/12/are-annuities-the-solution-to-old-4-retirement-rul.
  207. HRAs on the Chopping Block Under the Affordable Care Act?, ThinkAdvisor (Feb. 5, 2013), http://www.thinkadvisor.com/2013/02/05/are-hras-on-the-chopping-block-under-the-affordabl.
  208. Are HRAs on the chopping block under PPACA?, LifeHealthPRO (Feb. 4, 2013), http://www.lifehealthpro.com/2013/02/04/are-hras-on-the-chopping-block-under-ppaca.
  209. Tax-Free IRA Charitable Rollovers Back in 2013, but the 2012 Election Window Closes February 1, The Nat’l Underwriter Co. (Jan. 2013), http://pro.nuco.com/booksupplements/commentary/Documents/Tax%20Free%20IRA%20Back.pdf.
  210. The Fiscal Cliff Conclusion: Compromise Continues Tax Cuts for Many, But Not All, The National Underwriter company, (Jan. 2013) http://pro.nuco.com/booksupplements/commentary/Documents/EOY%202012%20Fiscal%20Cliff%20Results.pdf.
  211. The $5.25 Million Question: How to Protect Your HNW Clients’ Children, ThinkAdvisor (Jan. 29, 2013), http://www.thinkadvisor.com/2013/01/29/the-525-million-question-how-to-protect-your-hnw-c.
  212. A Time-Limited Benefit of Fiscal Cliff Act: Tax-Free IRA Charitable Rollovers, ThinkAdvisor (Jan. 21, 2013), http://www.thinkadvisor.com/2013/01/21/a-time-limited-benefit-of-fiscal-cliff-act-tax-fre.
  213. Fiscal Cliff Agreement Opens the Floodgates for 2013 Roth Conversions, ThinkAdvisor (Jan. 15, 2013), http://www.thinkadvisor.com/2013/01/15/fiscal-cliff-deal-opens-floodgates-for-2013-roth-c.
  214. Cliff deal opens the gates for Roth conversions, LifeHealthPRO (Jan. 14, 2013), http://www.lifehealthpro.com/2013/01/14/cliff-deal-opens-the-gates-for-roth-conversions.
  215. Tax Law Community: International Tax Mind Maps, LexisNexis (Jan. 4, 2013), http://www.lexisnexis.com/legalnewsroom/tax-law/b/stateandlocaltaxation/archive/2013/01/04/tax-law-community-international-tax-mind-maps.aspx.
  216. Fiscal Cliff Law: Clients’ Taxes, What’s Next, and How to Plan, ThinkAdvisor (Jan. 4, 2013), http://www.thinkadvisor.com/2013/01/04/fiscal-cliff-law-clients-taxes-whats-next-and-how.
  217. Quick Fixes for Last-Second Client Year-End Transactions, ThinkAdvisor (Dec. 28, 2012), http://www.thinkadvisor.com/2012/12/28/quick-fixes-for-last-second-client-year-end-transa.
  218. Gift Now or Not? Impact of Pease Limit on Charitable Deductions, ThinkAdvisor (Dec. 18, 2012), http://www.thinkadvisor.com/2012/12/18/gift-now-or-not-impact-of-pease-limit-on-charitabl.
  219. Fiscal Cliff Tax Backlash: 4 Hits Your Clients Will Take—A Case Study, ThinkAdvisor (Dec 12, 2012), http://www.thinkadvisor.com/2012/12/12/fiscal-cliff-tax-backlash-4-hits-your-clients-will.
  220. Building a fully-funded retirement in under a decade, LifeHealthPRO (Dec. 11, 2012), http://www.lifehealthpro.com/2012/12/11/building-a-fully-funded-retirement-in-under-a-deca.
  221. The Life Insurance Fiscal Cliff: No Tax Preference Is Safe, ThinkAdvisor (Dec. 6, 2012), http://www.thinkadvisor.com/2012/12/06/the-life-insurance-fiscal-cliff-no-tax-preference.
  222. The life insurance fiscal cliff: The end of a tax-preferred product class?, LifehealthPRO (Dec. 3, 2012), http://www.lifehealthpro.com/2012/12/03/the-life-insurance-fiscal-cliff-the-end-of-a-tax-p.
  223. Room for compromise: eliminating the fiscal cliff with current tax rates, LifeHealthPRO (Nov. 21, 2012), http://www.lifehealthpro.com/2012/11/21/room-for-compromise-eliminating-the-fiscal-cliff-w.
  224. How New Deferred Annuities Provide Income Early in Retirement, ThinkAdvisor (Nov. 8, 2012), http://www.thinkadvisor.com/2012/11/08/how-new-deferred-annuities-provide-income-early-in.
  225. Does the 4% Rule Still Hold? Shaping Healthier Retirement Income Planning, ThinkAdvisor (Oct. 30, 2012), http://www.thinkadvisor.com/2012/10/30/does-the-4-rule-still-hold-shaping-healthier-retir.
  226. Maximizing Charitable Giving Through Universal Life Insurance, ThinkAdvisor (Oct. 23, 2012), http://www.thinkadvisor.com/2012/10/23/maximizing-charitable-giving-through-universal-lif.
  227. The Ticking Estate Tax Time Bomb: Less Than 90 Days of Planning Remain, ThinkAdvisor (Oct. 16, 2012), http://www.thinkadvisor.com/2012/10/16/the-ticking-estate-tax-time-bomb-less-than-90-days.
  228. The Rose’s Thorn: Increasing Premium Rates for Hybrid Life Insurance-LTC Policies, ThinkAdvisor (Oct. 10, 2012), http://www.thinkadvisor.com/2012/10/10/the-roses-thorn-increasing-premium-rates-for-hybri?page=2.
  229. Critical Illness Riders: Life Insurance Protection for the Living, ThinkAdvisor (Oct. 5, 2012), http://www.thinkadvisor.com/2012/10/05/critical-illness-riders-life-insurance-protection.
  230. Recharacterizing Roth IRAs: It Might Still Make Sense, ThinkAdvisor (Sept. 24, 2012), http://www.thinkadvisor.com/2012/09/24/recharacterizing-roth-iras-it-might-still-make-sen.
  231. IRS Untangles One Transfer-for-Value Rule Trap, ThinkAdvisor (Sept. 19, 2012), http://www.thinkadvisor.com/2012/09/19/irs-untangles-one-transfer-for-value-rule-trap.
  232. Indexed Annuities Gather Steam, ThinkAdvisor (Sept. 12, 2012), http://www.thinkadvisor.com/2012/09/12/indexed-annuities-gather-steam.
  233. Permanent Life Insurance: A Smarter Investment Product?, ThinkAdvisor (Sept. 6, 2012), http://www.thinkadvisor.com/2012/09/06/permanent-life-insurance-a-smarter-investment-prod.
  234. Life Settlements—Are They Back?, ThinkAdvisor (Aug. 27, 2012), http://www.thinkadvisor.com/2012/08/27/life-settlementsare-they-back.
  235. Turning Your 401(k) Into a Pension: The DC-to-DB Rollover, ThinkAdvisor (Aug. 20, 2012), http://www.thinkadvisor.com/2012/08/20/turning-your-401k-into-a-pension-the-dc-to-db-roll.
  236. When Clients Get Lump-Sum Pension Offers (Like GM and Ford), What to Advise?, ThinkAdvisor (Aug. 13, 2012), http://www.thinkadvisor.com/2012/08/13/when-clients-get-lump-sum-pension-offers-like-gm-a.
  237. FINRA Fee Increases May Raise Sticker Price on Financial Advice, Credit Union Times (Aug. 2, 2012), http://web1.cutimes.com/2012/08/02/finra-fee-increases-may-raise-sticker-price-on-fin.
  238. FINRA Fee Increases May Raise Sticker Price on Financial Advice, ThinkAdvisor (Aug. 1, 2012), http://www.thinkadvisor.com/2012/08/01/finra-fee-increases-may-raise-sticker-price-on-fin.
  239. HSAs Losing Luster Under Obamacare, ThinkAdvisor (July 27, 2012), http://www.thinkadvisor.com/2012/07/27/hsas-losing-luster-under-obamacare?page=2.
  240. Preparing Clients for Reality of Obamacare Investment Tax, ThinkAdvisor (July 20, 2012), http://www.thinkadvisor.com/2012/07/20/preparing-clients-for-reality-of-obamacare-investm.
  241. Preparing Clients for the Reality of PPACA’s Investment Income Tax, LifeHealthPro (July 19, 2012), http://www.lifehealthpro.com/2012/07/19/preparing-clients-for-the-reality-of-ppacas-invest.
  242. A Package Deal: Planning for Long-Term Care With Income Security, LifeHealthPRO (July 17, 2012), http://web3.beta.lifehealthpro.com/2012/07/17/a-package-deal-planning-for-long-term-care-with-in.
  243. A Package Deal: Planning for Long-Term Care With Income Security, ThinkAdvisor (July 15, 2012), http://www.thinkadvisor.com/2012/07/15/a-package-deal-planning-for-long-term-care-with-in.
  244. Will 2013 See the Demise of Donor-Advised Funds?, ThinkAdvisor (July 5, 2012), http://www.thinkadvisor.com/2012/07/05/will-2013-see-the-demise-of-donor-advised-funds.
  245. Whole Life Policies: Tapping Cash Value as Alternative to Equity Investing, ThinkAdvisor (July 3, 2012), http://www.thinkadvisor.com/2012/07/03/whole-life-policies-tapping-cash-value-as-alternat.
  246. Taking Back Control: Living Wills and Beyond, ThinkAdvisor (June 21, 2012), http://www.thinkadvisor.com/2012/06/21/taking-back-control-living-wills-and-beyond.
  247. Post-Retirement Health Care: A Quarter-Million-Dollar Dilemma, ThinkAdvisor (May 25, 2012), http://www.thinkadvisor.com/2012/05/25/post-retirement-health-care-a-quarter-million-doll.
  248. Don’t Risk It: Hybrid Policies Can Reduce the Risks in Long-Term Care, ThinkAdvisor (May 18, 2012), http://www.thinkadvisor.com/2012/05/18/dont-risk-it-hybrid-policies-can-reduce-the-risks.
  249. Double Down on Tax Benefits with HSAs, ThinkAdvisor (May 2, 2012), http://www.thinkadvisor.com/2012/05/03/double-down-on-tax-benefits-with-hsas.
  250. When Should Clients Start Claiming Social Security Benefits?, ThinkAdvisor ( Apr. 27, 2012), http://www.thinkadvisor.com/2012/04/27/when-should-clients-start-claiming-social-security.
  251. Overfunded Roth IRAs: Shelter for the Upper Middle Class?, ThinkAdvisor (Apr. 19, 2012), http://www.thinkadvisor.com/2012/04/19/overfunded-roth-iras-shelter-for-the-upper-middle.
  252. Looking for Long-Term Care Coverage? You Might Not Find It, ThinkAdvisor (Apr. 5, 2012), http://www.thinkadvisor.com/2012/04/05/looking-for-long-term-care-coverage-you-might-not.
  253. Obama Budget Would Eliminate IRA Benefits for Upper Middle Class, ThinkAdvisor (Apr. 4, 2012), http://www.thinkadvisor.com/2012/04/04/obama-budget-would-eliminate-ira-benefits-for-uppe.
  254. Reverse Mortgages and Retirement Planning: Bridging the Income Gap, ThinkAdvisor (Mar. 29, 2012), http://www.thinkadvisor.com/2012/03/29/reverse-mortgages-and-retirement-planning-bridging.
  255. Beyond Survivorship: Joint Life Solutions for Today’s Family Businesses, ThinkAdvisor (Mar. 22, 2012), http://www.thinkadvisor.com/2012/03/22/beyond-survivorship-joint-life-solutions-for-today.
  256. IRS Makes It Easier to Buy Deferred Annuities With Retirement Plan Dollars, ThinkAdvisor (Mar. 20, 2012), http://www.thinkadvisor.com/2012/03/20/irs-makes-it-easier-to-buy-deferred-annuities-with.
  257. Remember Roths? Avoid Potential Tax Hikes With a Roth Conversion Now, ThinkAdvisor (Mar. 19, 2012), http://www.thinkadvisor.com/2012/03/19/remember-roths-avoid-potential-tax-hikes-with-a-ro.
  258. NAIC Reviews Hybrid Annuities To Ensure Meaningful Guaranteed Income Promises, LifeHealthPRO (Mar. 16, 2012), http://www.lifehealthpro.com/2012/03/16/naic-reviews-hybrid-annuities-to-ensure-meaningfu.
  259. The IRA Charitable Donation: It’s Just a Tax Deduction in 2012, ThinkAdvisor (Mar. 13, 2012), http://www.thinkadvisor.com/2012/03/13/the-ira-charitable-donation-its-just-a-tax-deducti.
  260. Universal Life Insurance Premiums May Rise Under NAIC Approach, ThinkAdvisor (Mar. 12, 2012), http://www.thinkadvisor.com/2012/03/12/universal-life-insurance-premiums-may-rise-under-n.
  261. NAIC Reviews Hybrid Annuities to Ensure Meaningful Guaranteed Income Promises, ThinkAdvisor (Mar. 9, 2012), http://www.thinkadvisor.com/2012/03/09/naic-reviews-hybrid-annuities-to-ensure-meaningful.
  262. Could the End of the Inherited IRA Be Near?, ThinkAdvisor (Feb. 24, 2012), http://www.thinkadvisor.com/2012/02/24/could-the-end-of-the-inherited-ira-be-near.
  263. Planning for a Long Life: Longevity Insurance and Deferred Annuities, ThinkAdvisor (Feb. 23, 2012), http://www.thinkadvisor.com/2012/02/23/planning-for-a-long-life-longevity-insurance-and-d.
  264. Stand-Alone Living Benefits—Guaranteeing Lifetime Income without an Annuity, ThinkAdvisor (Feb. 11, 2012), http://www.thinkadvisor.com/2012/02/11/stand-alone-living-benefitsguaranteeing-lifetime-i.
  265. Long-Lost Insurance Policy Returns to Bite Couple, ThinkAdvisor (Feb. 10, 2012), http://www.thinkadvisor.com/2012/02/10/long-lost-insurance-policy-returns-to-bite-couple.
  266. SEC Redefines Insurance Suitability Qualifiers for Certain Products, ThinkAdvisor (Jan. 7, 2012), http://www.thinkadvisor.com/2012/01/07/sec-redefines-insurance-suitability-qualifiers-for.
  267. The Pitfalls of Transitioning between Firms, Advisor FYI (Dec. 30, 2011), http://www.advisorfyi.com/the-pitfalls-of-transitioning-between-firms-2-2685.
  268. IRS Greenlights ILIT Replacement Policies, Advisor FYI (Dec. 28, 2011), http://www.advisorfyi.com/irs-greenlights-ilit-replacement-policies-2678.
  269. IRS Shows Mercy and Allows Stretch IRA, Advisor FYI (Dec. 21. 2011), http://www.advisorfyi.com/irs-shows-mercy-and-allows-stretch-ira-2672.
  270. IRS Greenlights ILIT Replacement Policies, ThinkAdvisor (Dec. 20, 2011), http://www.thinkadvisor.com/2011/12/20/irs-greenlights-ilit-replacement-policies.
  271. Which Client Deductions Will Expire after 12/31/11?, ThinkAdvisor (Dec. 20, 2011), http://www.thinkadvisor.com/2011/12/20/which-client-deductions-will-expire-after-12-31-11.
  272. Reversionary Annuities: A Low-Cost Way to Protect Surviving Beneficiaries?, Advisor’s Journal of Advanced Markets (Dec. 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc120111-g.aspx?action=16.
  273. Revocable Trusts, Advisor FYI (Dec. 19, 2011), http://www.advisorfyi.com/revocable-trusts-286.
  274. Which Client Deductions Will Expire after 12/31/11?, Advisor FYI, ( Dec. 16, 2011), http://www.advisorfyi.com/which-client-deductions-will-expire-after-123111-2653.
  275. Stop-Loss in Alternative Risk Transfer, Advisor FYI (Dec. 14, 2011), http://www.advisorfyi.com/stop-loss-in-alternative-risk-transfer-159.
  276. IRS Greenlights ILIT Replacement Policies, Advisor’s Journal of Advanced Markets (Dec. 14, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc120111-c.aspx?action=16.
  277. Key Employee Retention with a Life Insurance Funded DBO Plan, Advisor FYI (De. 13, 2011), http://www.advisorfyi.com/key-employee-retention-with-a-life-insurance-funded-dbo-plan-2644.
  278. The Global Economy and Career Strategies for Job Search and Internet Marketing, Advisor FYI (De. 12, 2011), http://www.advisorfyi.com/the-global-economy-and-career-strategies-for-job-search-and-internet-marketing-2649.
  279. FBAR Changes for 2011, in25 Tax Talk (Dec. 2011) (William H. Byrnes)
  280. The Best and Worst States to Incorporate a Business, Advisor FYI (Dec. 12, 2011), http://www.advisorfyi.com/the-best-and-worst-states-to-incorporate-a-business-49.
  281. Powers of Appointment: Trust Power or Tax Trap?, Advisor FYI (Dec. 10, 2011), http://www.advisorfyi.com/powers-of-appointment-trust-power-or-tax-trap-2-2640.
  282. Preparing Your Clients for Inevitable Tax Hikes, Advisor’s Journal of Advanced Markets (Dec. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc120111-b.aspx?action=16.
  283. Key Employee Retention with a Life Insurance Funded DBO Plan, Advisor’s Journal of Advanced Markets (Dec. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc120111-a.aspx?action=16.
  284. When Do IRAs and Annuities Mix?, Advisor FYI (Nov. 30, 2011), http://www.advisorfyi.com/when-do-iras-and-annuities-mix-2602.
  285. Charitable Annuities: To Give Is To Receive, Advisor’s Journal of Advanced Markets (Nov. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc110111-p.aspx?action=16.
  286. Are Variable Annuity Losses Deductible?, Advisor’s Journal of Advanced Markets (Nov. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc110111-o.aspx?action=16.
  287. Risk and Self-Insurance, Advisor FYI (Nov. 29, 2011), http://www.advisorfyi.com/risk-and-self-insurance-136.
  288. Money Market Funds – A Destabilizing Systemic Risk?, Advisor FYI (Nov. 28, 2011), http://www.advisorfyi.com/money-market-funds-%E2%80%93-a-destabilizing-systemic-risk-1842.
  289. Annuities and Inflation Risk, Advisor FYI (Nov. 27, 2011), http://www.advisorfyi.com/annuities-and-inflation-risk-2-2588.
  290. LIRPs: Retirement Alternative or Rip-Off?, Advisor FYI (Nov. 26, 2011), http://www.advisorfyi.com/lirps-retirement-alternative-or-rip-off-2584.
  291. Tax Court Okays Crummy Crummey Powers, Advisor FYI (Nov. 25, 2011), http://www.advisorfyi.com/tax-court-okays-crummy-crummey-powers-2576.
  292. An Annuity Alternative to LTC Insurance, Advisor FYI (Nov. 23, 2011), http://www.advisorfyi.com/an-annuity-alternative-to-ltc-insurance-2573.
  293. Death and Taxes – The American Way, Advisor FYI ( Nov. 22, 2011), http://www.advisorfyi.com/death-and-taxes-the-american-way-118.
  294. Avoid the Pitfalls of Gift-Splitting, Advisor FYI (Nov. 21, 2011), http://www.advisorfyi.com/avoid-the-pitfalls-of-gift-splitting-2561
  295. How to Have a Successful Career in Financial Markets, Advisor FYI (Nov. 17, 2011), http://www.advisorfyi.com/2544-2544.
  296. Avoid the Pitfalls of Gift-Splitting, ?, Advisor’s Journal of Advanced Markets (Nov. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc110111-n.aspx?action=16.
  297. LIRPs: Retirement Alternative or Rip-Off? ?, Advisor’s Journal of Advanced Markets (Nov. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc110111-m.aspx?action=16.
  298. When Do IRAs and Annuities Mix?, Advisor’s Journal of Advanced Markets (Nov. 10, 2011) , http://nationalunderwriteradvancedmarkets.com/articles/fc110111-l.aspx?action=16.
  299. An Annuity Alternative to LTC Insurance, Advisor’s Journal of Advanced Markets (Nov. 10, 2011) , http://nationalunderwriteradvancedmarkets.com/articles/fc110111-k.aspx?action=16.
  300. Donor Advised Funds: A Less Expensive Charitable Alternative?, Advisor’s Journal of Advanced Markets (Nov. 3, 2011) , http://nationalunderwriteradvancedmarkets.com/articles/fc110111-j.aspx?action=16.
  301. The Pitfalls of Serving as a Trustee for a Client’s Life Insurance Trust, Advisor’s Journal of Advanced Markets (Nov. 3, 2011) , http://nationalunderwriteradvancedmarkets.com/articles/fc110111-i.aspx?action=16.
  302. Graegin Loans: Estate Liquidity Solution, Advisor FYI (Oct. 31, 2011), http://www.advisorfyi.com/graegin-loans-estate-liquidity-solution-2520.
  303. Is Domestic Asset Protection Still Viable After Mortensen?, Advisor FYI (Oct. 31, 2011), http://www.advisorfyi.com/is-domestic-asset-protection-still-viable-after-mortensen-2517.
  304. Is Domestic Asset Protection Still Viable After Mortensen?, ThinkAdvisor (Oct. 30, 2011), http://www.thinkadvisor.com/2011/10/30/is-domestic-asset-protection-still-viable-after-mo.
  305. Court OKs Crummy Crummey Powers, ThinkAdvisor (Oct. 14, 2011), http://www.thinkadvisor.com/2011/10/14/court-oks-crummy-crummey-powers.
  306. Longevity Insurance: An Answer to Your Clients’ Biggest Worry?, Advisor’s Journal of Advanced Markets (Oct. 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-h.aspx?action=16.
  307. Is Domestic Asset Protection Still Viable After Mortensen?, Advisor’s Journal of Advanced Markets (Oct. 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-g.aspx?action=16.
  308. Graegin Loans: Estate Liquidity Solution, Advisor’s Journal of Advanced Markets (Oct. 19, 2011) http://nationalunderwriteradvancedmarkets.com/articles/fc100111-f.aspx?action=16.
  309. Buy Sell Agreements: Avoiding Transfer-for-Value Problems, Advisor’s Journal of Advanced Markets (Oct. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-e.aspx?action=16.
  310. Tax Court Okays Crummy Crummey Powers, Advisor’s Journal of Advanced Markets (Oct. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-d.aspx?action=16.
  311. Portability Election Could Trigger Estate Tax Return Avalanche, Advisor’s Journal of Advanced Markets (Oct. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-c.aspx?action=16.
  312. Employment and Jobs in the Insurance Industry?, Advisor FYI (Oct. 7, 2011), http://www.advisorfyi.com/employment-and-jobs-in-the-insurance-industry-2513.
  313. Finance Jobs & Industry Blasted by Recession, Advisor FYI (Oct. 6, 2011), http://www.advisorfyi.com/finance-jobs-industry-blasted-by-recession-2510.
  314. Time Isn’t on the Job Seekers Side, Advisor FYI (Oct. 5, 2011), http://www.advisorfyi.com/time-isn%E2%80%99t-on-the-job-seekers-side-2506.
  315. Carrier STOLI Suits Are Not Limited by Contestability Period, Advisor’s Journal of Advanced Markets (Oct. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-b.aspx?action=16.
  316. IRS Amnesty for Registered Reps Classification, Advisor’s Journal of Advanced Markets (Oct. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc100111-a.aspx?action=16.
  317. FINRA Bids to Become RIA Regulator, Advisor FYI (Oct. 4, 2011), http://www.advisorfyi.com/finra-bids-to-become-ria-regulator-2504.
  318. Rogue Trader Costs Swiss Bank UBS $2 Billion, Advisor FYI (Oct. 4, 2011), http://www.advisorfyi.com/rogue-trader-costs-swiss-bank-ubs-2-billion-2502.
  319. How to Build a Foolproof Family Limited Partnership, ThinkAdvisor (Sept. 17, 2011), http://www.thinkadvisor.com/2011/09/17/how-to-build-a-foolproof-family-limited-partnershi.
  320. Sidestepping Income Tax When a Policy Is Canceled With Outstanding Loans, ThinkAdvisor (Sept. 15, 2011), http://www.thinkadvisor.com/2011/09/15/sidestepping-income-tax-when-a-policy-is-canceled.
  321. No-Lapse Guaranteed UL Disappears, ThinkAdvisor (Sept. 9, 2011), http://www.thinkadvisor.com/2011/09/09/no-lapse-guaranteed-ul-disappears.
  322. The Bypass Trust Is Obsolete: Now What?, ThinkAdvisor (Sept. 8, 2011), http://www.thinkadvisor.com/2011/09/08/the-bypass-trust-is-obsolete-now-what.
  323. IRS Issues Basis Guidance for Estates Electing Against the Estate Tax, ThinkAdvisor (Sept. 7, 2011), http://www.thinkadvisor.com/2011/09/07/irs-issues-basis-guidance-for-estates-electing-aga.
  324. Is the Carried Interest Loophole Closing?, ThinkAdvisor (Sept. 5, 2011), http://www.thinkadvisor.com/2011/09/05/is-the-carried-interest-loophole-closing.
  325. Rogue Trader Costs Swiss Bank UBS $2 Billion, Advisor’s Journal of Advanced Markets (Sep. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-v.aspx?action=16.
  326. CBO Challenges Republicans on Tax Increases, Advisor FYI, Sep. 28, 2011), http://www.advisorfyi.com/cbo-challenges-republicans-on-tax-increases-2482.
  327. Online Credibility in the Finance World – Protecting Your Web Reputation & Company Brand, advisor FYI (Sep. 29, 2011), http://www.advisorfyi.com/online-credibility-in-the-finance-world-protecting-your-web-reputation-company-brand-2489.
  328. The Confusing World of Contingent Annuities, Advisor’s Journal of Advanced Markets (Sep. 29 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-u.aspx?action=16.
  329. FINRA Bids to Become RIA Regulator, Advisor’s Journal of Advanced Markets (Sep. 28 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-t.aspx?action=16.
  330. Administration Proposal Eliminates Tax Free Status of Muni Bonds for the Affluent, Advisor FYI (Sep. 27, 2011), http://www.advisorfyi.com/administration-proposal-eliminates-tax-free-status-of-muni-bonds-for-the-affluent-2478.
  331. CBO Challenges Republicans on Tax Increases, Advisor’s Journal of Advanced Markets (Sep. 27 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-s.aspx?action=16.
  332. Administration Proposal Eliminates Tax Free Status of Muni Bonds for the Affluent, Advisor’s Journal of Advanced Markets (Sep. 26 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc09011 1-r.aspx?action=16.
  333. Bank Financial Advisor Cross-Selling Floundering, Advisor’s Journal of Advanced Markets (Sep. 23 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-q.aspx?action=16.
  334. Roth Redo Can Slash Taxes, Advisor’s Journal of Advanced Markets (Sep. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-p.aspx?action=16.
  335. Dodd-Frank’s Call for a Federal Insurance Regulator, Advisor’s Journal of Advanced Markets (Sep. 21 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-o.aspx?action=16.
  336. “Wealthy” Making $200k+ Would Pay for President’s Jobs Act, Advisor FYI ( Sep. 20, 2011), http://www.advisorfyi.com/wealthy-making-200k-would-pay-for-presidents-jobs-act-2476.
  337. “Wealthy” Making $200k+ Would Pay for President’s Jobs Act, Advisor’s Journal of Advanced Markets (Sep. 20 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-n.aspx?action=16.
  338. Sidestepping Income Tax When a Policy with Outstanding Loans Is Cancelled, Advisor FYI (Sep. 19, 2011), http://www.advisorfyi.com/sidestepping-income-tax-when-a-policy-with-outstanding-loans-is-cancelled-2458.
  339. IRS Clarifies Deductibility of Advisory Fees by Estates and Trusts, Advisor FYI (Sep. 19, 2011), http://www.advisorfyi.com/irs-clarifies-deductibility-of-advisory-fees-by-estates-and-trusts-2465.
  340. Greek Crisis Continues to Stress World Economy, Advisor’s Journal of Advanced Markets (Sep. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-m.aspx?action=16.
  341. IRS Clarifies Deductibility of Advisory Fees by Estates and Trusts, Advisor’s Journal of Advanced Markets (Sep. 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-l.aspx?action=16.
  342. The Need for a Tailored Family Limit Partnership, Advisor’s Journal of Advanced Markets (Sep. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-k.aspx?action=16.
  343. Are You Part of “One of the Greatest Scams of Our Time”? , Advisor’s Journal of Advanced Markets (Sep. 14, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-j.aspx?action=16.
  344. Sidestepping Income Tax When a Policy Is Cancelled with Outstanding Loans, Advisor’s Journal of Advanced Markets (Sep. 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-i.aspx?action=16.
  345. US Sues Banks Over Mortgage Backed Securities, Advisor FYI (Sep. 12, 2011), http://www.advisorfyi.com/us-sues-banks-over-mortgage-backed-securities-2451.
  346. S. Sues Banks over Mortgage-Backed Securities, Advisor’s Journal of Advanced Markets (Sep. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-h.aspx?action=16.
  347. Producer Awards to Be Avoided, Advisor’s Journal of Advanced Markets (Sep. 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-g.aspx?action=16.
  348. Producer Awards To Be Avoided, Advisor FYI (Sep. 9, 2011), http://www.advisorfyi.com/producer-awards-to-be-avoided-2444.
  349. Making a Successful Inter-Firm Move, Advisor FYI (Sep. 8, 2011), http://www.advisorfyi.com/making-a-successful-inter-firm-move-2442.
  350. Making a Successful Inter-Firm Move, Advisor’s Journal of Advanced Markets (Sep. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-f.aspx?action=16.
  351. No-Lapse Guaranteed UL Disappears, Advisor FYI (Sep. 7, 2011), http://www.advisorfyi.com/no-lapse-guaranteed-ul-disappears-2440.
  352. No-Lapse Guaranteed UL Disappears, Advisor’s Journal of Advanced Markets (Sep. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-e.aspx?action=16.
  353. The Bypass Trust is Obsolete: Now What?, Advisor’s Journal of Advanced Markets (Sep. 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-d.aspx?action=16.
  354. IRS Issues Basis Guidance for Estates Electing against the Estate Tax, Advisor’s Journal of Advanced Markets (Sep. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-c.aspx?action=16.
  355. Is the Carried Interest Loophole Closing?, Advisor’s Journal of Advanced Markets ( Sep. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-b.aspx?action=16.
  356. Annuities and Inflation Risk, Advisor’s Journal of Advanced Markets (Sep. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc090111-a.aspx?action=16.
  357. AARP Sues Wells Fargo, Fannie Mae over Reverse Mortgage Foreclosures, ThinkAdvisor (Aug. 25, 2011), http://www.thinkadvisor.com/2011/08/25/aarp-sues-wells-fargo-fannie-mae-over-reverse-mort.
  358. Preserving Investment in an Annuity Contract, ThinkAdvisor (Aug. 22, 2011), http://www.thinkadvisor.com/2011/08/22/preserving-investment-in-an-annuity-contract.
  359. Appeals Court Greenlights Charitable Formula Clause, ThinkAdvisor (Aug. 19, 2011), http://www.thinkadvisor.com/2011/08/19/appeals-court-greenlights-charitable-formula-claus.
  360. IRS Finally Issues Guidance on 2010 Estate Tax, ThinkAdvisor (Aug. 18, 2011), http://www.thinkadvisor.com/2011/08/18/irs-finally-issues-guidance-on-2010-estate-tax.
  361. IRS Streamlines Partial Exchanges of Annuities, ThinkAdvisor (Aug. 8, 2011), http://www.thinkadvisor.com/2011/08/08/irs-streamlines-partial-exchanges-of-annuities.
  362. High Net Worth Clients: To Friend or to Tweet?, Advisor FYI (Aug. 31, 2011), http://www.advisorfyi.com/high-net-worth-clients-to-friend-or-to-tweet-2430.
  363. High Net Worth Clients: To Friend or to Tweet?, Advisor’s Journal of Advanced Markets (Aug. 31, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-w.aspx?action=16.
  364. Avoid the FLP Trap When Paying the Estate Tax, Advisor’s Journal of Advanced Markets (Aug. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-v.aspx?action=16.
  365. Avoid the FLP Trap When Paying the Estate Tax, Advisor FYI (Aug. 30, 2011), http://www.advisorfyi.com/avoid-the-flp-trap-when-paying-the-estate-tax-2427.
  366. US Investigating Standard & Poors after Debt Downgrade, Advisor FYI (Aug. 29, 2011), http://www.advisorfyi.com/us-investigating-standard-poors-after-debt-downgrade-2424.
  367. S. Investigating Standard & Poors after Debt Downgrade, Advisor’s Journal of Advanced Markets (Aug. 29, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-u.aspx?action=16.
  368. LTC Buyers Choose Premium Increases over Limited Benefits , Advisor’s Journal of Advanced Markets (Aug. 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-t.aspx?action=16.
  369. LTC Buyers Choose Premium Increases Over Limited Benefits, Advisors FYI (Aug. 25, 2011), http://www.advisorfyi.com/ltc-buyers-choose-premium-increases-over-limited-benefits-2418.
  370. Deficit Reduction Committee Gets to Work, Advisor FYI (Aug. 26, 2011), http://www.advisorfyi.com/deficit-reduction-committee-gets-to-work-2420.
  371. Deficit Reduction Committee Gets to Work, Advisor’s Journal of Advanced Markets (Aug. 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-s.aspx?action=16.
  372. Are Income Tax Hikes Inevitable? , Advisor’s Journal of Advanced Markets (Aug. 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-r.aspx?action=16.
  373. Are Income Tax Hikes Inevitable?, Advisor FYI (Aug. 24, 2011), http://www.advisorfyi.com/are-income-tax-hikes-inevitable-2415.
  374. AARP Goes after Reverse Mortgages, Advisor’s Journal of Advanced Markets (Aug. 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-q.aspx?action=16.
  375. Real SEC Reform or Half Measure?, Advisor FYI ( Aug. 22, 2011), http://www.advisorfyi.com/real-sec-reform-or-half-measure-2410.
  376. Real SEC Reform or Half Measure? , Advisor’s Journal of Advanced Markets (Aug. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-p.aspx?action=16.
  377. The National Underwriter Company Presents, Advisor FYI (Aug. 19, 2011), http://www.advisorfyi.com/exciting-new-format-coming-soon-2406.
  378. K. Life Settlement Funds Expanding, Advisor’s Journal of Advanced Markets (Aug. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-o.aspx?action=16.
  379. UK Life Settlement Funds Expanding, Advisor FYI ( Aug. 19, 2011), http://www.advisorfyi.com/uk-life-settlement-funds-expanding-2404.
  380. Preserving Investment in an Annuity Contract, Advisor’s Journal of Advanced Markets (Aug. 18, 2011),   http://nationalunderwriteradvancedmarkets.com/articles/fc080111-n.aspx?action=16.
  381. Preserving Investment in an Annuity Contract, Advisor FYI (Aug. 18, 2011), http://www.advisorfyi.com/preserving-investment-in-an-annuity-contract-2402
  382. Charitable Formula Clause Greenlighted by Appeals Court, Advisor’s Journal of Advanced Markets (Aug. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-m.aspx?action=16.
  383. IRS Finally Issues Guidance on 2010 Estate Tax, Advisor’s Journal of Advanced Markets (Aug. 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-l.aspx?action=16.
  384. What Does the U.S. Downgrade Mean for Clients?, Advisor’s Journal of Advanced Markets (Aug. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-k.aspx?action=16.
  385. Texas Securities Regulator Sues Life Partners, Advisor’s Journal of Advanced Markets (Aug. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-j.aspx?action=16.
  386. Advisors Get Failing Grade for Social Media Flirtations, Advisor’s Journal of Advanced Markets (Aug. 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-i.aspx?action=16.
  387. Is the Internet Making Agent Direct Selling Obsolete in the Life Markets?, Advisor’s Journal of Advanced Markets (Aug. 10, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-h.aspx?action=16.
  388. Soliciting Business Overseas: FINRA Says to Look before You Leap, Advisor’s Journal of Advanced Markets (Aug. 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-g.aspx?action=16.
  389. Debt Limit Deal Leaves Unfinished Business, Advisor’s Journal of Advanced Markets (Aug. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-f.aspx?action=16.
  390. IRS Streamlines Partial Exchanges of Annuities, Advisor’s Journal of Advanced Markets (Aug. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-e.aspx?action=16.
  391. IRA Owners on Brokerage Chopping Block, Advisor’s Journal of Advanced Markets (Aug. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-d.aspx?action=16.
  392. FINRA: Taking the “Self” Out of Self-Regulatory Organization, Advisor’s Journal of Advanced Markets (Aug. 3, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-c.aspx?action=16.
  393. Annuity Respect: Earning It!, Advisor’s Journal of Advanced Markets ( Aug. 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-b.aspx?action=16.
  394. Is the Latest Greek Bailout Just Delaying the Inevitable? Advisor’s Journal of Advanced Markets (Aug. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc080111-a.aspx?action=16
  395. Washington Contemplates Severe Cap on 401(k) Contributions, ThinkAdvisor (July 25, 2011), http://www.thinkadvisor.com/2011/07/25/washington-contemplates-severe-cap-on-401k-contrib.
  396. Treasury Extends FBAR Deadline Again, ThinkAdvisor (July 12, 2011), http://www.thinkadvisor.com/2011/07/12/treasury-extends-fbar-deadline-again.
  397. Guaranteed Minimum Withdrawal Benefits: Do Clients Need Them?, Advisor’s Journal of Advanced Markets (July 29, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-u.aspx?action=16.
  398. Powers of Appointment: Trust Power or Tax Trap? , Advisor’s Journal of Advanced Markets (July 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-t.aspx?action=16.
  399. To Borrow or Not to Borrow: That is the Question, Advisor FYI (July 28, 2011), http://www.advisorfyi.com/to-borrow-or-not-to-borrow-that-is-the-question-2283.
  400. Powers of Appointment: Trust Power or Tax Trap?, Advisor FYI (July 28, 2011), http://www.advisorfyi.com/powers-of-appointment-trust-power-or-tax-trap-2286.
  401. Financial Stability Oversight Council Issues First Report, Advisor FYI (July 27, 2011), http://www.advisorfyi.com/financial-stability-oversight-council-issues-first-report-2276.
  402. Life Insurance Illustrative Rates, Nothing but Net, Advisor FYI (July 27, 2011), http://www.advisorfyi.com/life-insurance-illustrative-rates-nothing-but-net-2280.
  403. Life Insurance Illustrative Rates: Nothing but Net, , Advisor’s Journal of Advanced Markets (July 27, 2011),  http://nationalunderwriteradvancedmarkets.com/articles/fc070111-s.aspx?action=16.
  404. Is the SEC up to Regulating RIAs?, Advisor FYI (July 26, 2011), http://www.advisorfyi.com/is-the-sec-up-to-regulating-rias-2270.
  405. Is the SEC up to Regulating RIAs?, Advisor’s Journal of Advanced Markets (July 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-r.aspx?action=16.
  406. Time to Add Value (Added Tax)?, Advisor FYI (July 26, 2011), http://www.advisorfyi.com/time-to-add-value-added-tax-2266.
  407. Dodd-Frank’s One-Year Anniversary: Where Are We Now?, Advisor’s Journal of Advanced Markets (July 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-q.aspx?action=16.
  408. Dodd-Frank’s One-Year Anniversary: Where Are We Now?, AdvisorFYI (July 25, 2011), http://www.advisorfyi.com/dodd-frank%E2%80%99s-one-year-anniversary-where-are-we-now-2262.
  409. SEC to Discuss Muni Bond Market, Advisor FYI (July 25, 2011), http://www.advisorfyi.com/sec-to-discuss-muni-bond-market-2259.
  410. Roth Restructure Scheme Nets Couple a $2 Million Tax Bill, Advisor’s Journal of Advanced Markets (July 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-p.aspx?action=16.
  411. Start Spreading the News: Recent New York Insurance Crimes, Advisor FYI (July 22, 2011), http://www.advisorfyi.com/start-spreading-the-news-recent-new-york-insurance-crimes-2254.
  412. Decisions, Decisions, Decisions: the Effect of Choice on Investing Behavior, Advisor’s Journal of Advanced Markets (July 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-o.aspx?action=16.
  413. GAO Report Touts Annuities in Uncertain Retirement Environment, Advisor’s Journal of Advanced Markets (July 20, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-n.aspx?action=16.
  414. Washington Contemplating Severe Cap on 401(k) Contributions, Advisor’s Journal of Advanced Markets (July 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-m.aspx?action=16.
  415. Debt Deal Talks Down to the Wire, Advisor’s Journal of Advanced Markets (July 18, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-l.aspx?action=16.
  416. IRS Global Settlement for Millennium 419, Advisor’s Journal of Advanced Markets (July 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-h.aspx?action=16.
  417. Democrats Call Debt Limit Unconstitutional, Advisor’s Journal of Advanced Markets (July 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-g.aspx?action=16.
  418. Battle Brewing over Employments Status of Financial Advisors, Advisor’s Journal of Advanced Markets (July 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-f.aspx?action=16.
  419. Domestic Asset Protection Trusts: Equal to Their Offshore Brethren?, Advisor’s Journal of Advanced Markets (July 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-e.aspx?action=16.
  420. Financial Planners and Insurance Producers at Odds over Fiduciary Standard, Advisor’s Journal of Advanced Markets (July 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-d.aspx?action=16.
  421. FINRA Sets Regulatory Sights on Structured Products, Advisor’s Journal of Advanced Markets (July 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-c.aspx?action=16.
  422. Better Late Than Never: SEC Implements the Switch, Advisor’s Journal of Advanced Markets (July 4 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-b.aspx?action=16.
  423. Advisors Are from Mars, Clients Are from Venus, Advisor’s Journal of Advanced Markets (July 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc070111-a.aspx?action=16.
  424. IRS Provides Answers for Holders of Foreign Assets, ThinkAdvisor (June, 30, 2011), http://www.thinkadvisor.com/2011/06/30/irs-provides-answers-for-holders-of-foreign-assets.
  425. When Are Insurance Policy Loans Taxable?, ThinkAdvisor (June 30, 2011), http://www.thinkadvisor.com/2011/06/30/when-are-insurance-policy-loans-taxable.
  426. How to Lose a Charitable Deduction: The IRS Speaks, ThinkAdvisor (June 24, 2011), http://www.thinkadvisor.com/2011/06/24/how-to-lose-a-charitable-deduction-the-irs-speaks.
  427. Income Tax: Partial Annuity Exchanges Under Section 1035, (June 30, 2011), http://www.advisorfyi.com/income-tax-partial-annuity-exchanges-under-section-1035-2123.
  428. Agent’s Allege Carrier Complicity in CHOLI , Advisor’s Journal of Advanced Markets (June 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-v.aspx?action=16.
  429. Agent’s Allege Carrier Complicity in CHOLI, Advisor FYI (June 30, 2011), http://www.advisorfyi.com/agent%E2%80%99s-allege-carrier-complicity-in-choli-2128.
  430. Foreign Account Compliance: Are Foreign Policies Included?, Advisor FYI (June, 2011), http://www.advisorfyi.com/foreign-account-compliance-are-foreign-policies-included-2113.
  431. Treasury extends FBAR Deadline Again, Advisor FYI (June, 29, 2011), http://www.advisorfyi.com/treasury-extends-fbar-deadline-again-2120.
  432. Tax Code Complexity and Compliance, Advisor FYI (June 29, 2011), http:/ 172. Foreign Account Compliance: Are Foreign Policies Included?, Advisor’s Journal of Advanced Markets (June 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-t.aspx?action=16.
  433. Three Year Rule Tax Review. Advisor FYI (June 28, 2011), http://www.advisorfyi.com/three-year-rule-tax-review-2110./www.advisorfyi.com/tax-code-complexity-and-compliance-2116.
  434. California Appeals Court Holds STOLI Law Isn’t Retroactive, ThinkAdvisor (June 10, 2011), http://www.thinkadvisor.com/2011/06/10/california-appeals-court-holds-stoli-law-isnt-retr.
  435. Tax Court Confirms Surrender Charges Reduce FMV of Life Policy, ThinkAdvisor (June 7, 2011), http://www.thinkadvisor.com/2011/06/07/tax-court-confirms-surrender-charges-reduce-fmv-of.
  436. Will Germany Let Greece Default?, ?, Advisor’s Journal of Advanced Markets ( June 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-s.aspx?action=16.
  437. Automatic Payroll Deduction IRAs, Advisor FYI (June 27, 2011), http://www.advisorfyi.com/automatic-payroll-deduction-iras-2100.
  438. Will Germany Let Greece Default?, Advisor FYI (June 27, 2011), http://www.advisorfyi.com/will-germany-let-greece-default-2106.
  439. Patenting the Tax Code?: Congress Says No, Advisor FYI (June 24, 2011), http://www.advisorfyi.com/patenting-the-tax-code-congress-says-no-2092.
  440. The Psychology of Saving: If We’re Living Longer, Why Are We Saving Less?, Advisor FYI (June, 24, 2011), http://www.advisorfyi.com/the-psychology-of-saving-if-we%E2%80%99re-living-longer-why-are-we-saving-less-2096.
  441. The Psychology of Saving: If We’re Living Longer, Why Are We Saving Less?, Advisor’s Journal of Advanced Markets ( June 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-r.aspx?action=16.
  442. Consumer Financial Protection Bureau: Ready for Launch?, Advisor’s Journal of Advanced Markets (June 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-q.aspx?action=16.
  443. When Are Policy Loans Taxable? , Advisor’s Journal of Advanced Markets (June 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-p.aspx?action=16.
  444. More States Moving to Estate Tax Repeal, Advisor’s Journal of Advanced Markets (June 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-o.aspx?action=16.
  445. Annuities: They Get No Respect, Advisor’s Journal of Advanced Markets ( June, 20, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-n.aspx?action=16.
  446. Foreign Protected Cell Insurance Companies: A Comparative Analysis26 Tax Talk (June 2011) (William H. Byrnes)
  447. IRS Provides FBAR Answers, Advisor’s Journal of Advanced Markets (June 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-m.aspx?action=16.
  448. Are Indexed Annuities Securities?, Advisor’s Journal of Advanced Markets (June 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-l.aspx?action=16.
  449. SEC Warns Investors about Principal Protected Notes, Advisor’s Journal of Advanced Markets (June 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-k.aspx?action=16.
  450. Dodd-Frank: Dying on the Vine?, Advisor’s Journal of Advanced Markets ( June , 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-j.aspx?action=16.
  451. Debt Limit Standoff Boils Over, Advisor’s Journal of Advanced Markets (June 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-i.aspx?action=16.
  452. What Next? ILITs and Estates under 5MM, Advisor’s Journal of Advanced Markets (June 10, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-h.aspx?action=16.
  453. How to Lose a Charitable Deduction, Advisor’s Journal of advanced Markets (June 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-g.aspx?action=16.
  454. How Are IRA Owners Investing Their Money?, Advisor’s Journal of Advanced Markets (June 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-f.aspx?action=16.
  455. Are Unisex Mortality Tables Coming to America?, Advisor’s Journal of Advanced Markets ( June 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-e.aspx?action=16.
  456. Corporate Tax Reform: Easier Said Than Done, Advisor’s Journal of Advanced Markets (June, 2011), http://nationalunderwriteradvancedmarkets.com/advisors-journal.aspx.
  457. How Much to Allocate to Annuities: A Critical Analysis, Advisor’s Journal of Advanced Markets (June, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-c.aspx?action=16.
  458. Court Holds that STOLI Law Is Not Retroactive, Advisor’s Journal of Advanced Markets (June 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-b.aspx?action=16.
  459. Tax Court Confirms That Surrender Charges Reduce Value of Life Insurance Policy, Advisor’s Journal of Advanced Markets (June 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc060111-a.aspx?action=16.
  460. Stranger-Owned Life Insurance: Is the Contestability Period a Shield or a Sword?, ThinkAdvisor (May 31, 2011), http://www.thinkadvisor.com/2011/05/31/strangerowned-life-insurance-is-the-contestability.
  461. Wealth Management in Today’s Economic Environment: A Series, Part II, Advisory FYI (May 31, 2011), http://www.advisorfyi.com/wealth-management-in-today%E2%80%99s-economic-environment-a-series-part-ii-1891.
  462. FINRA Puts Disciplinary Histories on Web, Advisory FYI (May 31, 2011), http://www.advisorfyi.com/finra-puts-disciplinary-histories-on-web-1900.
  463. FINRA Puts Disciplinary Histories on Web, Advisor’s Journal of Advanced Markets (May 31, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-v.aspx?action=16.
  464. Wealth Management in Today’s Economic Environment: A Series, Part I, Advisory FYI (May 30, 2011), http://www.advisorfyi.com/wealth-management-in-today%E2%80%99s-economic-environment-a-series-part-i-1868.
  465. Pensions Turn to Death Bonds, Advisory FYI (May 30, 2011), http://www.advisorfyi.com/pensions-turn-to-death-bonds-2-1885.
  466. Pensions Turn to Death Bonds, Advisor’s Journal of Advanced Markets (May. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-u.aspx?action=16.
  467. Versatile ETFs are Utilized in Many Portfolio Management Methodologies, Advisor FYI (May 27, 2011), http://www.advisorfyi.com/versatile-etfs-are-utilized-in-many-portfolio-management-methodologies-1864.
  468. Money Market Funds—A Destabilizing Systemic Risk?, Advisor’s Journal of Advanced Markets (May 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-t.aspx?action=16.
  469. SEC Softening its Stance on Private Placements, Advisor FYI (May 26, 2011), http://www.advisorfyi.com/sec-softening-its-stance-on-private-placements-1838.
  470. Why use Exchange Traded Funds in Portfolio Management?: A Primer, Advisor FYI (May 26, 2011), http://www.advisorfyi.com/why-use-exchange-traded-funds-in-portfolio-management-a-primer-1858.
  471. SEC Softening Its Stance on Private Placements, Advisors Journal of Advanced Markets (May 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-s.aspx?action=16.
  472. Dodd-Frank Whistleblowing—Rewarding the Robbers?, Advisor’s Journal of Advanced Markets (May 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-r.aspx?action=16.
  473. Dodd-Frank Whistleblowing—Rewarding the Robbers?, Advisor FYI ( May 25, 2011), http://www.advisorfyi.com/dodd-frank-whistleblowing%E2%80%94rewarding-the-robbers-1835.
  474. The Qualified Domestic Trust: An Individual with a Non-US Citizen Spouse’s Best Friend, Advisor FYI (May 25, 2011), http://www.advisorfyi.com/the-qualified-domestic-trust-an-individual-with-a-non-us-citizen-spouse%E2%80%99s-best-friend-1847.
  475. Is the Contestability Period a Shield or a Sword in STOLI Disputes?, Advisor FYI (May 24, 2011), http://www.advisorfyi.com/is-the-contestability-period-a-shield-or-a-sword-in-stoli-disputes-1830.
  476. Is the Contestability Period a Shield or a Sword in STOLI Disputes?, Advisor’s Journal of Advanced Markets.
  477. Debt Ceiling Approaching: Prepare for Impact, Advisor’s Journal of Advanced Markets (May 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-p.aspx?action=16.
  478. FINRA Rule 45-30: Expansive New Complaint Report Requirements, Advisor’s Journal of Advance Markets (May17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-l.aspx?action=16.
  479. Is Barney Frank’s Resolve to Implement Dodd-Frank Weakening?, Advisor’s Journal of Advanced Markets (May 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-k.aspx?action=16
  480. The Changing World of Health Insurance: MLRs Slam Commissions, Advisor’s Journal of Advanced Markets (May 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-j.aspx?action=16.
  481. New Advisor Search Engine: Marketing Opportunity or Unwanted Expense?, Advisor’s Journal of Advanced Markets (May 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-i.aspx?action=16.
  482. STOLI Scheme Lands Insurance Agent in Jail, Advisor’s Journal of Advanced Markets (May 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-h.aspx?action=16.
  483. The New Rules for Advisors to Municipal Retirement Plans, ThinkAdvisor (May 10, 2011), http://www.thinkadvisor.com/2011/05/10/the-new-rules-for-advisors-to-municipal-retirement.
  484. The Pitfalls of Transitioning between Firms, Advisor’s Journal of Advanced Markets (May 10, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-g.aspx?action=16.
  485. IRS QTIP Ruling: Perils of Future Changes, Advisor’s Journal of Advanced Markets (May 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-f.aspx?action=16.
  486. Know the Rules before Playing the Game: Municipal Retirement Plans, Advisor’s Journal of Advanced Markets (May 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-e.aspx?action=16.
  487. SEC OKs CFP Board’s Request to Dig into Applicants’ Backgrounds, Advisor’s Journal of Advanced Markets (May 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-d.aspx?action=16.
  488. New Cancellation of Debt Rules Leave Grantors on the Hook, Advisor’s Journal of Advanced Markets (May 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-c.aspx?action=16.
  489. Ready or Not, Here They Come: The New Hedge Funds, Advisor’s Journal of Advanced Markets (May 3, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-b.aspx?action=16.
  490. Storm Clouds over U.S. Debt, Advisor’s Journal of Advanced Markets (May 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc050111-a.aspx?action=16.
  491. IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger?, ThinkAdvisor (Apr. 29, 2011), http://www.thinkadvisor.com/2011/04/29/irs-high-net-worth-initiative-fearsome-beast-or-pa.
  492. Beneficiary Designations and Divorce Decrees: A Cautionary Tale, ThinkAdvisor (Apr. 29, 2011), http://www.thinkadvisor.com/2011/04/29/beneficiary-designations-and-divorce-decrees-a-cau.
  493. Disarray at SEC Is Complicating RIA ‘Switch’ to State Oversight, ThinkAdvisor (Apr. 29, 2011), http://www.thinkadvisor.com/2011/04/29/disarray-at-sec-is-complicating-ria-switch-to-stat.
  494. The Pitfalls for You and Your Client When They Take Your Tax Advice, ThinkAdvisor (Apr. 27, 2011), http://www.thinkadvisor.com/2011/04/27/the-pitfalls-for-you-and-your-client-when-they-tak.
  495. Do Your Clients’ International Assets Create Criminal Tax Exposure?, ThinkAdvisor (Apr. 25, 2011), http://www.thinkadvisor.com/2011/04/25/do-your-clients-international-assets-create-crimin.
  496. Could 2011 & 2012 Gifts Come Back to Bite the Grantor?, ThinkAdvisor (Apr. 19, 2011), http://www.thinkadvisor.com/2011/04/19/could-2011-2012-gifts-come-back-to-bite-the-grant.
  497. The Perils of Nonqualified ‘Top-Hat’ Plans: Feinberg v. Rand McNally, ThinkAdvisor (Mar. 28, 2011), http://www.thinkadvisor.com/2011/03/28/the-perils-of-nonqualified-tophat-plans-feinberg-v.
  498. New Annuity Suitability Penalties Announced by States, ThinkAdvisor (Mar. 25, 2011), http://www.thinkadvisor.com/2011/03/25/new-annuity-suitability-penalties-announced-by-sta.
  499. Life Partners Holdings Hit with Class-Action Lawsuit, ThinkAdvisor (Mar. 9, 2011), http://www.thinkadvisor.com/2011/03/09/life-partners-holdings-hit-with-classaction-lawsui.
  500. Subsequent Divorce Decree’s Impact on Beneficiary Designation, Advisor FYI (Apr. 29, 2011), http://www.advisorfyi.com/subsequent-divorce-decree%E2%80%99s-impact-on-beneficiary-designation-1676.
  501. Estate and Gift Tax Series: Part 5 The DSUEA after 2012, Advisor FYI (Apr. 29, 2011), http://www.advisorfyi.com/estate-and-gift-tax-series-part-5-the-dsuea-after-2012-1661.
  502. Subsequent Divorce Decree’s Impact on Beneficiary Designation, Advisor’s Journal of Advanced Markets (Apr. 29, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-u.aspx?action=16.
  503. Disarray at the SEC is Complicating the “Switch”, Advisor’s Journal of Advanced Markets (Apr. 28, 201), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-t.aspx?action=16.
  504. Estate and Gift Tax Series: Part 4 Use of Trusts, Advisor FYI (Apr. 28, 2011),  http://www.advisorfyi.com/estate-and-gift-tax-series-part-4-use-of-trusts-1658.
  505. Historical Performance of Underlying Cash Value of Life Insurance, Advisor FYI (Apr. 28, 2011), http://www.advisorfyi.com/historical-performance-of-underlying-cash-value-of-life-insurance-1673.
  506. Historical Performance of Underlying Cash Value of Life Insurance, Advisor’s Journal of Advanced Markets (Apr. 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-s.aspx?action=16.
  507. Estate and Gift Tax Series: Part 3 The Marital Deduction and Portability of the Spousal Exemption, Advisor FYI (Apr. 27, 2011), http://www.advisorfyi.com/estate-and-gift-tax-series-part-3-the-marital-deduction-and-portability-of-the-spousal-exemption-1654.
  508. IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger?, Advisor FYI (Apr. 27, 2011), http://www.advisorfyi.com/irs-high-net-worth-initiative-fearsome-beast-or-paper-tiger-1670.
  509. Estate and Gift Tax Series: Part 2 Transfer Tax Provisions, Advisor FYI (Apr. 26, 2011), http://www.advisorfyi.com/estate-and-gift-tax-series-part-2-transfer-tax-provisions-1650.
  510. IRS High Net Worth Initiative: Fearsome Beast or Paper Tiger?, Advisor’s Journal of Advanced Markets (Apr. 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-r.aspx?action=16.
  511. Republican Ryan’s Budget Faces Bipartisan “Gang of Six”, Advisor’s Journal of Advanced Markets (Apr. 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-q.aspx?action=16.
  512. Estate and Gift Tax Series: Part 1 Introduction, Advisor FYI (Apr. 25, 2011), http://www.advisorfyi.com/estate-and-gift-tax-series-part-1-introduction-1643.
  513. Getting Your Feet Wet in the Social Media Market, Advisor’s Journal of Advanced Markets (Apr. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-p.aspx?action=16.
  514. Getting Your Feet Wet in the Social Media Market, Advisor FYI (Apr. 22, 2011), http://www.advisorfyi.com/getting-your-feet-wet-in-the-social-media-market-1629.
  515. S. Flying High on ‘AAA’ Rating, Advisor FYI (Apr. 22, 2011), http://www.advisorfyi.com/u-s-flying-high-on-%E2%80%98aaa%E2%80%99-rating-1637.
  516. Private Placements Becoming Much Riskier for Firms, Advisor’s Journal of Advanced Markets (Apr. 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-o.aspx?action=16.
  517. Are Portfolios-To-Go Threatening Your Business?, Advisor’s Journal of Advanced Markets (Apr. 20, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-n.aspx?action=16.
  518. Russell v. Commissioner—the Producer’s Problem—Client’s Reliance on Tax Advice, Advisor’s Journal of Advanced Markets (Apr. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-m.aspx?action=16.
  519. Republicans Look to Erode Dodd-Frank, Advisor’s Journal of Advanced Markets (Apr. 18, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-l.aspx?action=16.
  520. Stranger-Originated Annuity Transactions Could Lead to New Penalties, Advisor’s Journal of Advanced Markets (Apr. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-k.aspx?action=16.
  521. -Do Your Clients’ International Assets Create Criminal Tax Exposure?, Advisor’s Journal of Advance Markets (Apr. 14, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-j.aspx?action=16.
  522. Turning Plan Sponsors’ Risk into Reward, Advisor’s Journal of Advanced Markets (Apr. 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-i.aspx?action=16.
  523. How Many Basis Points Is the Competition Charging for Advisory Services?, Advisor’s Journal of Advanced Markets (Apr. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-h.aspx?action=16.
  524. Could 2011 and 2012 Gifts Come Back to Bite the Grantor?, Advisor’s Journal of Advanced Markets (Apr. 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-g.aspx?action=16.
  525. What’s Driving the Increasing Appeal of the RIA Model?, Advisor’s Journal of Advanced Markets (Apr. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-f.aspx?action=16.
  526. Is the Life Insurance Gender Gap Really Closing?, Advisor’s Journal of Advanced Markets (Apr. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-e.aspx?action=16.
  527. It’s Not Facebook That’s Making Microsoft Obsolete: Advisor Technology Trends, Advisor’s Journal of Advanced Markets (Apr. 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-c.aspx?action=16.
  528. Aggressive IRS Gift Tax Audit Initiative: John Doe Summons, Advisor’s Journal of Advanced Markets (Apr. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-b.aspx?action=16.
  529. Can Typecasting Your Clients Grow Your Advisory Business?, Advisor’s Journal of Advanced Markets (Apr. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc040111-a.aspx?action=16.
  530. Plan Clients: Where Are the Advisory Margins?, Advisor’s Journal of Advanced Markets (Mar. 31, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-w.aspx?action=16.
  531. Health Care Law Coming to Fruition with Informational Reporting, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/health-care-law-coming-to-fruition-with-informational-reporting-1495.
  532. Drama Over the “Drawbacks” of Annuities, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/drama-over-the-%E2%80%9Cdrawbacks%E2%80%9D-of-annuities-1498.
  533. Drama Over the “Drawbacks” of Annuities, Advisor’s Journal of Advanced Markets (Mar. 30, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-v.aspx?action=16.
  534. New York Holds Carrier Can’t Deny Term Conversion for Settlement, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/new-york-holds-carrier-can%E2%80%99t-deny-term-conversion-for-settlement-1491.
  535. Child and Dependent Care Credit, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/child-and-dependent-care-credit-1488.
  536. Republicans Balk at RIA User Fees, Advisor FYI (Mar. 31, 2011), http://www.advisorfyi.com/republicans-balk-at-ria-user-fees-1485.
  537. New York Holds Carrier Cannot Deny Term Conversion for Settlement, Advisor’s Journal of Advanced Markets (Mar. 29, 2011),
  538. http://nationalunderwriteradvancedmarkets.com/articles/fc030111-u.aspx?action=16.b
  539. A Very Low Confidence Level for Retirees, Advisor FYI (Mar. 29, 2011), http://www.advisorfyi.com/a-very-low-confidence-level-for-retirees-1482.
  540. New York State Insurance Fraud Investigations Led to 668 Arrests in 2010, Advisor FYI (Mar. 29, 2011), http://www.advisorfyi.com/new-york-state-insurance-fraud-investigations-led-to-668-arrests-in-2010-1473.
  541. The Perils of Top-Hat Plans, Advisor FYI (Mar. 29, 2011), http://www.advisorfyi.com/the-perils-of-top-hat-plans-1479.
  542. Republicans Balk at RIA User Fees, Advisor’s Journal of Advanced Markets (Mar. 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-t.aspx?action=16.
  543. Does the IRS Make Mistakes Too?, Advisor FYI (Mar. 25, 2011), http://www.advisorfyi.com/does-the-irs-make-mistakes-too-1453.
  544. Feinberg: The Perils of Top-Hat Plans, Advisors Journal of Advanced Markets (Mar. 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-s.aspx?action=16.
  545. Guaranteed Living Benefit Riders Breathe Life into Variable Annuity Sales, Advisor FYI (Mar. 25, 2011), http://www.advisorfyi.com/guaranteed-living-benefit-riders-breathe-life-into-variable-annuity-sales-1463.
  546. Guaranteed Living Benefit Riders Breathe Life into Variable Annuity Sales, Advisor’s Journal of Advanced Markets (Mar. 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-r.aspx?action=16.
  547. Relative Policy Value of Life Insurance, Advisor’s Journal of Advanced Markets (Mar. 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-q.aspx?action=16.
  548. Tax Court Revives Partnership Self-Employment Tax Debate, Advisor’s Journal of Advanced Markets (Mar. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-p.aspx?action=16.
  549. NCOIL Announces New Annuity Suitability Penalties, Advisor’s Journal of Advanced Markets (Mar. 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-o.aspx?action=16.
  550. Are the Mass Affluent Missing from Your Client Profile?, Advisor’s Journal of Advanced Markets (Mar. 18, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-n.aspx?action=16.
  551. Tax-Free Exchange Can Erase Policy’s Tax Benefits, Advisor’s Journal of Advanced Markets, Advisor’s Journal of Advanced Markets (Mar. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-m.aspx?action=16.
  552. SEC Moves to Require Full Disclosure of Incentive-Based Compensation, Advisor’s Journal of Advanced Markets (Mar. 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-l.aspx?action=16.
  553. Congress Set to Nix Tax Strategies Patents, Advisor’s Journal of Advanced Markets (Mar. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-k.aspx?action=16.
  554. Obama Administration Targets S Corps in Corporate Tax Reform War, Advisor’s Journal of Advanced Markets (Mar. 14, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-j.aspx?action=16.
  555. Advisors’ Stairsteps of Influence, Advisor’s Journal of Advanced Markets (Mar. 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-i.aspx?action=16.
  556. IRS Announces Lenient Lien Program for Small Businesses, Advisor’s Journal of Advanced Markets (Mar. 10, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-h.aspx?action=16.
  557. Are All Target Date Funds Created Equal?, Advisor’s Journal of Advanced Markets (Mar. 9, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-g.aspx?action=16.
  558. Is a Hybrid Practice Model Right for You?, Advisor’s Journal of Advanced Markets (Mar. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-f.aspx?action=16.
  559. Playing Politics While a Government Shutdown Looms, Advisor’s Journal of the Advanced Markets (Mar. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-e.aspx?action=16.
  560. A Date Can Make the Difference in Valuation Cases, Advisor’s Journal of Advanced Markets (Mar. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-d.aspx?action=16.
  561. Could QE2 Spawn 70s Style Stagflation?, Advisor’s Journal of Advanced Markets (Mar. 3, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-c.aspx?action=16.
  562. Appealing to Your Affluent Clients’ Retirement Planning Values, Advisor’s Journal of Advanced Markets (Mar. 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-b.aspx?action=16.
  563. Obama Budget Would Undercut Utility of Life Insurance in Small Business Planning, Advisor’s Journal of Advanced Markets (Mar. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc030111-a.aspx?action=16.
  564. The Financial Crisis Inquiry Report, Advisory FYI (Feb. 28, 2011), http://www.advisorfyi.com/the-financial-crisis-inquiry-report-1307.
  565. IRS Kicks Off New Offshore Amnesty Program, Advisory FYI (Feb. 28, 2011), http://www.advisorfyi.com/irs-kicks-off-new-offshore-amnesty-program-1309.
  566. SEC Says “Not So Fast” to Advisor Social Media Marketing, Advisor’s Journal of Advanced Markets (Feb. 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-s.aspx?action=16.
  567. Pricing Stability of Life Insurance, Advisory FYI (Feb. 28, 2011), http://www.advisorfyi.com/pricing-stability-of-life-insurance-1301.
  568. Preparing for FATCA, in 26 Tax Talk (Feb. 2011) (William H. Byrnes)
  569. New York Insurance and Banking: United at Last, Advisory FYI (Feb. 25, 2011), http://www.advisorfyi.com/new-york-insurance-and-banking-united-at-last-1305.
  570. Tax-Free Hedge Fund Investment: Private Placement Insurance, Advisor’s Journal for Advanced Markets (Feb. 25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-r.aspx?action=16.
  571. IRS Kicks Off New Offshore Amnesty Program, Advisor’s Journal of Advanced Markets (Feb 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-q.aspx?action=16.
  572. Offshore Swiss Bank Indictments Follow Voluntary Disclosure Program, Advisory FYI (Feb. 24, 2011), http://www.advisorfyi.com/offshore-swiss-bank-indictments-follow-voluntary-disclosure-program-1297.
  573. Life Partners Holdings Hit with Class-Action Lawsuit, Advisory FYI (Feb. 24, 2011), http://www.advisorfyi.com/life-partners-holdings-hit-with-class-action-lawsuit-1294.
  574. Tax Court Calculates FMV of Policies Distributed from Terminated 419 Plan, Advisory FYI (Feb. 24, 2011), http://www.advisorfyi.com/tax-court-calculates-fmv-of-policies-distributed-from-terminated-419-plan-1290.
  575. Advanced Markets Preview: Personal and Nonbusiness Deductions, Advisory FYI (Feb. 23, 2011), http://www.advisorfyi.com/advanced-markets-preview-personal-and-nonbusiness-deductions-1287.
  576. Pricing Stability of Life Insurance, Advisor’s Journal of Advanced Markets (Feb. 23, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-p.aspx?action=16.
  577. Life Partners Holdings Hit with Class-Action Lawsuit, Advisor’s Journal of Advanced Markets (Feb. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-o.aspx?action=16.
  578. Tax Court Calculates FMV of Policies Distributed from Terminated 419 Plan, Advisor’s Journal of Advanced Markets (Feb. 22, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-n.aspx?action=16.
  579. 1099 B2B Reporting To Be Repealed, Advisor’s Journal of Advanced Markets (Feb. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-m.aspx?action=16.
  580. SEC Unprepared to Implement a Fiduciary Standard for Broker-Dealers, Advisor’s Journal of Advanced Markets (Feb. 16, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-l.aspx?action=16.
  581. Firms Selling Private Placements Face Increased Scrutiny, Advisor’s Journal of Advanced Markets (Feb. 15, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-k.aspx?action=16.
  582. Advisor/Trustee Ends Up Responsible for a Trust’s Tax Bill?, Advisor’s Journal of Advanced Markets (Feb. 8, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-f.aspx?action=16.
  583. SEC Fiduciary Standard Study Answers Few Questions, Advisor’s Journal of Advanced Markets (Feb. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-d.aspx?action=16.
  584. SEC Waffles in Study on Improving RIA Oversight, Advisor’s Journal of Advanced Markets (Feb. 3, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-c.aspx?action=16.
  585. Life Settlement Provider Accused of Falsifying Life Span Reports, Advisor’s Journal of Advanced Markets (Feb. 2, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-b.aspx?action=16.
  586. Court Nixes Carrier’s 300 Percent Premium Increase, Advisor’s Journal of Advanced Markets (Feb. 1, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc020111-a.aspx?action=16.
  587. IRS Rebuffed by Federal Court of Appeals in Valuation Discount Case, Advisor’s Journal of Advanced Markets (Jan. 31, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-u.aspx?action=16.
  588. SEP Plans Simplified, Advisory FYI ( Jan. 31, 2011), http://www.advisorfyi.com/sep-plans-simplified-1139.
  589. Wikileaks To Release Details of Secret Swiss Accounts, Advisory FYI ( Jan. 31, 2011), http://www.advisorfyi.com/wikileaks-to-release-details-of-secret-swiss-accounts-1137.
  590. NCOIL Warns a Federal Insurance Charter Would Hurt the States, Advisory FYI (Jan. 28, 2011), http://www.advisorfyi.com/ncoil-warns-a-federal-insurance-charter-would-hurt-the-states-1129.
  591. Passive Foreign Investment Company Special Disclosure Tax, Advisory FYI (Jan. 28, 2011), http://www.advisorfyi.com/passive-foreign-investment-company-special-disclosure-tax-1135.
  592. SEC Approves FINRA Suitability and Know-Your-Customer Rules, Advisory FYI (Jan. 27, 2011), http://www.advisorfyi.com/sec-approves-finra-suitability-and-know-your-customer-rules-1127.
  593. Group-Term Life Policy Tax Consequences, Advisory FYI (Jan. 27, 2011), http://www.advisorfyi.com/group-term-life-policy-tax-consequences-1132.
  594. Wage War: Round One, Advisory FYI (Jan. 27, 2011), http://www.advisorfyi.com/wage-war-round-one-1123.
  595. Dodd-Frank Aftermath: CFTC Rule Making Process Stalls, Advisory FYI (Jan. 26, 2011), http://www.advisorfyi.com/dodd-frank-aftermath-cftc-rule-making-process-stalls-1119.
  596. Study Exposes Impact of Health Care Act’s Employer Penalties, Advisor’s Journal of Advanced Markets (Jan. 28, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-t.aspx?action=16.
  597. Obama Tax Compromise Provides 100 Percent Bonus Depreciation of Business Assets Through 2011, Advisor’s Journal of Advanced Markets (Jan. 27, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-a.aspx?action=16.
  598. Wikileaks to Release Details of Secret Swiss Accounts, Advisor’s Journal of Advanced Markets (Jan. 27. 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-s.aspx?action=16.
  599. NCOIL Warns a Federal Insurance Charter Would Hurt the States, Advisor’s Journal of Advanced Markets (Jan. 26, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-r.aspx?action=16.
  600. SEC Approves FINRA Suitability and Know-Your-Customer Rules, Advisor’s Journal of Advanced Markets (Jan.25, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-q.aspx?action=16.
  601. Dodd-Frank Aftermath: CFTC Rule Making Process Stalls, Advisor’s Journal of Advanced Markets (Jan. 24, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-p.aspx?action=16.
  602. IRS Takes Qualified IRA Charitable Distributions off the Table for 2010, Advisor FYI (Jan. 25, 2011), http://www.advisorfyi.com/irs-takes-qualified-ira-charitable-distributions-off-the-table-for-2010-1116.
  603. New Dodd-Frank Study Calls for Stringent Standards, Advisor FYI (Jan. 25, 2011), http://www.advisorfyi.com/new-dodd-frank-study-calls-for-stringent-standards-1112.
  604. IRS Takes Qualified IRA Charitable Distributions off the Table for 2010, Advisor’s Journal of Advanced Markets (Jan. 21, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-o.aspx?action=16.
  605. Tax Courts Holds Employee Taxable for Value of Life Insurance Owned by Welfare-Benefit Plan, Advisor’s Journal of Advanced Markets (Jan. 20, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-n.aspx?action=16.
  606. Pardee v. Pardee: Agent as Trustee Liability, Advisor’s Journal of Advanced Markets (Jan. 19, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-m.aspx?action=16.
  607. Republican House Rules Will Facilitate Future Tax Cuts, Advisor’s Journal of Advanced Markets (Jan. 18, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-l.aspx?action=16.
  608. Cost Competitiveness of Life Insurance, Advisor’s Journal of Advanced Markets (Jan. 17, 2011), Advisor’s Journal of Advanced Markets (Jan. 17, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-k.aspx?action=16.
  609. Congress Extends Wage Credit for Employees Who Are Active Duty Members of the Military, Advisor’s Journal of Advanced Markets (Jan. 13, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-i.aspx?action=16.
  610. Broker Bonus Arbitration Bottleneck Forces FINRA to Reconsider Arbitrator Qualification Standards, Advisor’s Journal of Advanced Markets (Jan. 12, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-h.aspx?action=16.
  611. Tax Season Starting Late for Some Taxpayers , Advisor’s Journal of Advanced Markets (Jan. 11, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-g.aspx?action=16.
  612. Carriers Targeted by Suit Over Losses on Madoff Investments, Advisor’s Journal of Advanced, Advisor’s Journal of Advanced Markets (Jan. 10 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-f.aspx?action=16.
  613. Congress Extends Unemployment Insurance for Another Thirteen Months, Advisor’s Journal of Advanced Markets (Jan. 7, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-e.aspx?action=16.
  614. Last Minute AMT Patch Shields Middle-Class Taxpayers, Advisor’s Journal of Advanced Markets (Jan. 6, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-d.aspx?action=16.
  615. Qualified Charitable Distributions from an IRA, Advisor’s Journal of Advanced Markets (Jan 5, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-c.aspx?action=16.
  616. Positive Economic Indicators—Recovery or Another False Start?, Advisor’s Journal of Advanced Markets (Jan. 4, 2011), http://nationalunderwriteradvancedmarkets.com/articles/fc010111-b.aspx?action=16.
  617. Three Advisors Sentenced to Prison for Faith-Based Scam, Advisor’s Journal of Advanced Markets (Dec. 31, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-w.aspx?action=16.
  618. House Passes Bill Modernizing Mutual Fund Taxation, Advisor’s Journal of Advanced Markets (Dec. 30, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-v.aspx?action=16.
  619. 2010 Estates: To Elect or Not to Elect, Advisor’s Journal of Advanced Markets (Dec. 29, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-u.aspx?action=16.
  620. Cancellation of a Policy Generates Taxable Income: The Sanders Case, Advisor’s Journal of Advanced Markets (Dec. 28, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-t.aspx?action=16.
  621. Does the New Estate Tax Make the Bypass Trust Obsolete?, Advisor’s Journal of Advanced Markets (Dec. 27, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-s.aspx?action=16.
  622. Report Slams Reverse Mortgages, Advisor’s Journal of Advanced Markets (Dec. 24, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-r.aspx?action=16.
  623. The Recession: Over or America’s Lost Decade?, Advisor’s Journal of Advanced Markets (Dec. 23, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-q.aspx?action=16.
  624. Obama’s Social Security Tax Holiday: Penny Wise and Pound Foolish?, (Dec. 22, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-p.aspx?action=16.
  625. IRS Planning New Voluntary Disclosure Program for Offshore Assets, Advisor’s Journal of Advanced Markets (Dec. 21, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-o.aspx?action=16.
  626. Obama Tax Agreement Faces Stiff Resistance in Congress, Advisor’s Journal of Advanced Markets (Dec. 13, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-i.aspx?action=16.
  627. Estate Asks Supreme Court to Consider GST Tax Grandfathering Exemption, Advisor’s Journal of Advanced Markets (Dec. 10, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-h.aspx?action=16.
  628. New FINRA Rule Restricts Brokers’ Outside Business Activities, Advisor’s Journal of Advanced Markets (Dec. 9, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-g.aspx?action=16.
  629. NCOIL Adopts Beneficiaries Bill of Rights as Retained Asset Accounts under Fire, Advisor’s Journal of Advanced Markets (Dec. 8, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-f.aspx?action=16.
  630. Lame Duck Agenda Packed with Tax Business, Advisor’s Journal of Advanced Markets (Dec. 7, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-e.aspx?action=16.
  631. New York Court of Appeals Upholds STOLI Arrangement, Advisor’s Journal of Advanced Markets (Dec. 3, 2010) http://nationalunderwriteradvancedmarkets.com/articles/fc120110-c.aspx?action=16.
  632. Insurance Agents Sued for Giving Bad Tax Advice, Advisor’s Journal of Advanced Markets (Dec. 2, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-b.aspx?action=16.
  633. Women Are Leading Purchasers of Immediate Annuity Customers, Advisor’s Journal of Advanced Market (Dec. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc120110-d.aspx?action=16.
  634. NCOIL Adopts Model Act Requiring Insurers to Inform Consumers of Settlement Options, Advisor’s Journal of Advanced Markets (Dec. 1, 2010),
  635. http://nationalunderwriteradvancedmarkets.com/articles/fc120110-a.aspx?action=16.
  636. Enhancing Executive Compensation: 162 Bonus Plans, Advisory FYI (Nov. 30, 2010), http://www.advisorfyi.com/enhancing-executive-compensation-162-bonus-plans-783.
  637. T-Bills, Notes and Bonds: A Primer, Advisory FYI (Nov. 30, 2010), http://www.advisorfyi.com/t-bills-notes-and-bonds-a-primer-820.
  638. Year-End Tax Planning Series: Charitable Deductions, Advisory FYI (Nov. 29, 2010), http://www.advisorfyi.com/year-end-tax-planning-series-charitable-deductions-777.
  639. Enhancing Executive Compensation: 162 Bonus Plans, Advisor’s Journal of Advanced Markets (Nov. 29, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-s.aspx?action=16.
  640. Insurers Accused of Wrongfully Refusing to Pay Death Benefits, Advisor’s Journal of Advanced Markets (Nov. 30, 2010). http://nationalunderwriteradvancedmarkets.com/articles/fc110110-t.aspx?action=16.
  641. Lawsuit Seeks to Hold Insurer Responsible for Suspicious Death, Advisory FYI (Nov. 27, 2010), http://www.advisorfyi.com/lawsuit-seeks-to-hold-insurer-responsible-for-suspicious-death-751.
  642. Finance Committee Promises AMT Patch, Advisory FYI (Nov. 26, 2010), http://www.advisorfyi.com/finance-committee-promises-amt-patch-671.
  643. New Report Shows Room for Growth for Wealth Managers, Advisory FYI (Nov. 26, 2010), http://www.advisorfyi.com/new-report-shows-room-for-growth-for-wealth-managers-772.
  644. FINRA Positions Itself to Oversee Advisers, Advisory FYI (Nov. 24, 2010), http://www.advisorfyi.com/finra-positions-itself-to-oversee-advisers-654.
  645. 1099s and Cost Basis Reporting, Advisory FYI (Nov. 24, 2010), http://www.advisorfyi.com/1099s-and-cost-basis-reporting-691.
  646. Lawsuit Seeks to Hold Insurer Responsible for Suspicious Death, Advisor’s Journal of Advanced Markets (Nov. 24, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-r.aspx?action=16.
  647. IRS Ruling Considers Unforeseeable Emergency Distributions from a Qualified Plan, Advisory FYI (Nov. 23, 2010), http://www.advisorfyi.com/irs-ruling-considers-unforeseeable-emergency-distributions-from-a-qualified-plan-622.
  648. Group Captive Insurance Companies and Year End Tax Considerations, Advisory FYI (Nov. 23, 2010), http://www.advisorfyi.com/group-captive-insurance-companies-and-year-end-tax-considerations-645.
  649. Finance Committee Promises AMT Patch (CC 10-100), Advisor’s Journal of Advanced Markets (Nov. 23, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-q.aspx?action=16.
  650. FINRA Positions Itself to Oversee Advisers (CC 10-99), Advisor’s Journal of Advanced Markets (Nov. 22, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-p.aspx?action=16.
  651. IRS Ruling Considers Unforeseeable Emergency Distributions from a Qualified Plan (CC 10-98), Advisor’s Journal of Advanced Markets (Nov. 19, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-o.aspx?action=16.
  652. Study Finds that Universal Fiduciary Standard Will Hurt Investors (CC 10-97), Advisor’s Journal of Advanced Markets (Nov. 18, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-n.aspx?action=16.
  653. IRS Blesses Life Insurance Policy Held by Profit-Sharing Plan (CC 10-96), Advisor’s Journal of Advanced Markets (Nov. 17, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-m.aspx?action=16.
  654. Obama’s Blue Ribbon Debt Commission Proposes Complete Overhaul of the Tax Code (CC 10-95), Advisor’s Journal of Advanced Markets ( Nov. 16, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-l.aspx?action=16.
  655. Fed to Purchase $600 Billion in Treasuries in Move to Stimulate Economy (CC 10-94), Advisor’s Journal of Advanced Markets (Nov. 15, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-k.aspx?action=16.
  656. Vigorous Debate over Qualified Appraisal Standard for Valuation of Donated Policies (CC 10-92), Advisor’s Journal of Advanced Markets (Nov. 11, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-i.aspx?action=16.
  657. IRS Approves CRUT’s Investment in Alternative Asset Classes (CC 10-91), Advisor’s Journal of Advanced Markets (Nov. 10, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-h.aspx?action=16.
  658. Life Insurance Product Suitability (CC 10-90), Advisor’s Journal of Advanced Markets (Nov. 9, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-g.aspx?action=16.
  659. Death in 2010: Tax Benefit or Burden? (CC 10-89), Advisor’s Journals of Advanced Markets (Nov. 8, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-f.aspx?action=16.
  660. What Lies Beyond the Sunsetting 2010 Tax Provisions (CC 10-88), Advisor’s Journal of Advanced Markets (Nov. 5, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-e.aspx?action=16.
  661. Consultants to Employee Benefits Plans To Be Classified as Fiduciaries (CC 10-87), Advisor’s Journal of Advanced Markets (Nov. 4, 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-d.aspx?action=16.
  662. Health Care Reform Causes an Avalanche of 1099s (CC 10-84), Advisor’s Journal of Advanced Markets (Nov. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-a.aspx?action=16.
  663. Obama Administration May Be Willing to Extend Bush Tax Cuts for More Taxpayers (CC 10-93), Advisor’s Journal of Advanced Markets (Nov. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-j.aspx?action=16.
  664. IRS Changes Value of Charitable Contributions Made by Trusts (CC 10-85), Advisor’s Journal of Advanced Markets (Nov. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-b.aspx?action=16.
  665. What’s Next for the Estate Tax? (CC 10-86), Advisor’s Journal of Advanced Markets, (Nov. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc110110-c.aspx?action=16.
  666. Qualified Tuition Program Offers Tax-Advantaged Savings for Higher Education (CC 10-63), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-a.aspx?action=16.
  667. Small Business Bill Extends the Roth Conversion Window (CC 10-64), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-b.aspx?action=16.
  668. Should You Fire Clients? (CC 10-65), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-c.aspx?action=16.
  669. GRAT Strategy for Avoiding Gift on High Premium Payments May Be Coming to a Close (CC 10-66), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-d.aspx?action=16
  670. How to Increase the FDIC $250,000 Permanent Guarantee (CC 10-67), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-e.aspx?action=16.
  671. The Wall Street Reform Act Streamlines Surplus Lines (CC 10-68), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-f.aspx?action=16.
  672. The Economic Substance Doctrine Can Unwind Even the Best Laid Plans (CC 10-74), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-l.aspx?action=16.
  673. Unqualified Disclaimers Can Create an Unexpected Tax Bill (CC 10-75), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-m.aspx?action=16.
  674. Use Charitable Giving to Enhance Family Business Succession Planning (CC 10-76), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-n.aspx?action=16.
  675. Can Term Life Coupled with a Mutual Fund Investment Replace a Variable Universal Life Policy? (CC 10-77), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-o.aspx?action=16.
  676. Medicaid Compliant Annuities (CC 10-78), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-p.aspx?action=16.
  677. Customer Basis Reporting Begins in 2011 (CC 10-79), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-q.aspx?action=16.
  678. FINRA Proposes Eliminating Industry Insiders from Arbitration Panels (CC 10-80), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-r.aspx?action=16.
  679. IRS Has Mercy on Noncompliant Split-Dollar Program (CC 10-81), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-s.aspx?action=16.
  680. The Department of Labor Releases Final 401(k) Disclosure Rules (CC 10-82), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-t.aspx?action=16.
  681. Advisor Fakes Death to Avoid Fraud Charges (CC 10-83), Advisor’s Journal of Advanced Markets (Oct. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc100110-u.aspx?action=16.
  682. IRS Has Mercy on Noncompliant Split-Dollar Program, Advisory FYI (Oct.29, 2010), http://www.advisorfyi.com/irs-has-mercy-on-noncompliant-split-dollar-program-507.
  683. One More to Note: The Economic Substance Doctrine, Advisory FYI (Oct.29, 2010), http://www.advisorfyi.com/one-more-to-note-the-economic-substance-doctrine-482.
  684. FINRA Proposes Eliminating Industry Insiders from Arbitration Panels, Advisory FYI (Oct. 28, 2010), http://www.advisorfyi.com/finra-proposes-eliminating-industry-insiders-from-arbitration-panels-505.
  685. Still More Doctrines to Discuss: Economic Benefit and Cash Equivalency, Advisory FYI (Oct. 28, 2010), http://www.advisorfyi.com/still-more-doctrines-to-discuss-economic-benefit-and-cash-equivalency-480.
  686. Customer Basis Reporting Begins in 2011, Advisory FYI (Oct. 27, 2010), http://www.advisorfyi.com/customer-basis-reporting-begins-in-2011-502.
  687. All Together Now: Gross Income, Increase in Wealth, Realization, Barter, and Constructive Receipt. Advisory FYI (Oct. 27, 2010), http://www.advisorfyi.com/all-together-now-gross-income-increase-in-wealth-realization-barter-and-constructive-receipt-478.
  688. Time is on Our Side: The Internal Revenue Code’s Statute of Limitations, Advisory FYI (Oct. 26, 2010), http://www.advisorfyi.com/time-is-on-our-side-the-internal-revenue-code%E2%80%99s-statute-of-limitations-454.
  689. Medicaid Compliant Annuities, Advisory FYI (Oct. 26, 2010),   http://www.advisorfyi.com/medicaid-compliant-annuities-487.
  690. Can Term Life Coupled with a Mutual Fund Investment Replace a Variable Universal Life Policy?, Advisory FYI (Oct. 25, 2010), http://www.advisorfyi.com/can-term-life-coupled-with-a-mutual-fund-investment-replace-a-variable-universal-life-policy-485.
  691. Tax Compliance Costs Exceed One Trillion Dollars, Advisory FYI (Oct. 25, 2010), http://www.advisorfyi.com/tax-compliance-costs-exceed-one-trillion-dollars-452.
  692. Offshore’s Limited Shelf Life (CC 10-47), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-a.aspx?action=16.
  693. Mandatory Securities Arbitration Clauses on the Chopping Block (CC 10-48), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-b.aspx?action=16.
  694. CBO Analysis Supports Extending Tax Cuts (CC 10-49), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-c.aspx?action=16.
  695. Avoid Transfer Taxes with a Capitalized Entity Sale to an IDGT (CC 10-50), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-d.aspx?action=16.
  696. IRS Guidance Provides Safe Harbor for Policies Maturing After Age 100 (CC 10-51), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-e.aspx?action=16.
  697. Wealth Management, Where Do We Go From Here?, in Offshore Investment Magazine Issue (Thomson-West Sept. 2010) (William H. Byrnes)
  698. IRS Proposed FATCA Guidance Expands Offshore Compliance Initiatives (CC 10-52), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-f.aspx?action=16.
  699. Supporting a Surviving Second Spouse without Liquidating the Family Business (CC 10-53), Advisor’s Journal of Advanced Marlets, (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-g.aspx?action=16.
  700. Life Insurance Ownership Hits Fifty-Year Low (CC 10-54), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-h.aspx?action=16.
  701. The Federal Insurance Office (CC 10-55), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-i.aspx?action=16.
  702. The Automatic IRA Act of 2010: Boon for Advisors? (CC 10-56), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-j.aspx?action=16.
  703. The Planning Opportunity Presented When a Client Supports a Parent (CC 10-57), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-k.aspx?action=16.
  704. Gift Tax Return Disclosures—Adequate or Else (CC 10-58), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-l.aspx?action=16.
  705. Recent STOLI Case Is a Big Win for Insurers (CC 10 59), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-m.aspx?action=16.
  706. Valuation Discounts: Only for a Bona Fide Business, Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-n.aspx?action=16.
  707. President Obama Signs the Small Business Jobs and Credit Act (CC 10-61), Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-o.aspx?action=16.
  708. P&C Shops Cross the Bridge into Life Markets, Advisor’s Journal of Advanced Markets (Sep. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc090110-p.aspx?action=16.
  709. Special Alert: Clients may be subject to new reporting to IRS (beware of mis-matching leading to audits), Advisory FYI (Sep. 30, 2010), http://www.advisorfyi.com/special-alert-clients-may-be-subject-to-new-reporting-to-irs-beware-of-mis-matching-leading-to-audits-341.
  710. President Obama Signs the Small Business Jobs and Credit Act, Advisory FYI (Sep. 30, 2010), http://www.advisorfyi.com/president-obama-signs-the-small-business-jobs-and-credit-act-371.
  711. Offshore Limited Liability Companies: Nevis, Advisory FYI (Sep. 29, 2010), http://www.advisorfyi.com/offshore-limited-liability-companies-nevis-330.
  712. Recent STOLI Case Is a Big Win for Insurers, Advisory FYI (Sep. 27, 2010), http://www.advisorfyi.com/recent-stoli-case-is-a-big-win-for-insurers-338.
  713. Offshore Private Placement Variable Universal Life Insurance, Advisory FYI (Sep. 27, 2010) http://www.advisorfyi.com/offshore-private-placement-variable-universal-life-insurance-323.
  714. Planning Concept: Traditional Private Annuity in Trust Variation, Advisory FYI (Sep. 23, 2010), http://www.advisorfyi.com/planning-concept-traditional-private-annuity-in-trust-variation-283.
  715. Gift Tax Return Disclosures—Adequate or Else, Advisory FYI (Sep. 23, 2010), http://www.advisorfyi.com/gift-tax-return-disclosures-309.
  716. The Automatic IRA Act of 2010: Boon for Advisors?, Advisory FYI (Sep. 22, 2010), http://www.advisorfyi.com/the-automatic-ira-act-of-2010-boon-for-advisors-297.
  717. Incidents of Ownership and Burden on the Estate, Advisory FYI (Sep. 22, 2010), http://www.advisorfyi.com/estate-278.
  718. Foreign Tax Credits and Loopholes Act of 2010, in LexisNexis’ Emerging Issues(LexisNexis Aug. 2010) (William H. Byrnes)
  719. Long-term Care Insurance Reform Act of 2010, Advisory FYI (Aug. 31, 2010), http://www.advisorfyi.com/long-term-care-insurance-reform-act-of-2010-154.
  720. Dodd-Frank Wall Street Reform and Consumer Protection Act, Advisor Journal, Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-a.aspx?action=16.
  721. Potential Pitfalls in IRA Money Movement and Non-Public Investments, Advisors Journal of Advanced Market, (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-b.aspx?action=16.
  722. The Joy of Giving in 2010 (CC 10-37), Advisor’s Journal of Advanced Markets, (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-c.aspx?action=16.
  723. Life Insurance: The Key to Success in Wealth Transfer Tax Planning (CC 10-38), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-d.aspx?action=16.
  724. The Effect of Divorce on Life Insurance Beneficiary Designations (CC 10-39), Advisor’s Journal of Advanced Markets (Aug, 2010) , http://nationalunderwriteradvancedmarkets.com/articles/fc080110-e.aspx?action=16.
  725. What You Don’t Know Yet Might Hurt You: A Broker’s Duties under the Financial Reform Act, Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-f.aspx?action=16.
  726. STOLI to STOA: First Drops in a Gathering Storm (CC 10-41), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-g.aspx?action=16.
  727. Indexed Annuities: Still Insurance (CC 10-42), (Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-h.aspx?action=16.
  728. Capital Gains Increasing Importance for Valuation Discounts: Jensen v. Commissioner (CC 10-43), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-i.aspx?action=16.
  729. SEC’s Plain English Requirement Equals Expensive Client Disclosures (CC 10-44), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-j.aspx?action=16.
  730. Hedge Fund Must Now Register with the SEC Under the New Wall Street Reform Act (CC 10-45), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-k.aspx?action=16.
  731. Long-term Care Insurance Reform Act of 2010 (CC 10-46), Advisor’s Journal of Advanced Markets (Aug. 2010), http://nationalunderwriteradvancedmarkets.com/articles/fc080110-l.aspx?action=16.
  732. A Commentary on Obama’s International Tax Proposals, in LexisNexis’ Policy Analysis (June 2009) (William H. Byrnes)
  733. International Financial Services- The Winners and LosersOffshore Investment Magazine, Sept. 2008, at 2 (William H. Byrnes)
  734. Education Pursuant to AML Legislation: What the US needs to learn from the UKOffshore Investment Magazine, Oct. 2007, at 19 (William H. Byrnes)
  735. Obtaining/Changing Jobs in the Evolving International Financial Services IndustryOffshore Investment Magazine, Oct. 2006, at 23 (William H. Byrnes)
  736. A Study of US Private FoundationsOffshore Investment Magazine, Nov. 2005, at 30 (William H. Byrnes)
  737. Do Private Charitable Foundations Deserve Tax Exemption StatusOffshore Investment Magazine, July. 2005 at 20 (William H. Byrnes)
  738. International Tax Education in the Financial Service IndustryOffshore Investment Magazine, Oct. 2004 at 11 (William H. Byrnes)

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