Trusts
By steve@leimbergservices.com
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Podcast Description
An update from time to time on various tax and non-tax issues pertaining to trusts - by Ed Zollars and others - edited by Steve Leimberg and designed for tax professionals.
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Keebler - CCM 2012 08 026 | Bob Keebler is joined by Jonathan Blattmachr and this dynamic duo discusses the facts and implications of this important new IRS ruling This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 4/2/12 | Free | View In iTunes |
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Keebler - Estate Planning in 2012 | Bob Keebler discusses tax traps and planning opportunities for planning in a unique and perhaps "last chance" year. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 3/18/12 | Free | View In iTunes |
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Keebler and Blattmachr - Planning in 2012 | Stars Bob Keebler and Jonathan Blattmachr discuss multiple planning tactics and considerations for this most important and pivotal year. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 1/30/12 | Free | View In iTunes |
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Keebler and Blattmachr - Property Law Aspects of Decanting | Bob chats with Jonathan Blattmachr about the property law aspects of decanting. Be sure to listen to the other Podcast where the two discuss the tax aspects. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 1/22/12 | Free | View In iTunes |
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Keebler and Blattmachr - Federal Tax Aspects of Decanting | Bob Keebler and Jonathan Blattmachr discuss what decanting is and how it is impacted by federal tax laws. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 1/5/12 | Free | View In iTunes |
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Keebler and Oshins - Recent Democratic Estate Tax Proposals | Bob Keebler discusses with Las Vegas attorney Steve Oshins recent proposals by the Obama administration that would impact significantly on estate tax laws and planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 9/18/11 | Free | View In iTunes |
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Keebler and Shenkman - Portability and Malpractice Trap | Bob Keebler and Marty Shenkman discuss possible malpractice issues with respect to portability. This is a VERY important message - one LISI suggests EVERY estate planning attorney and CPA listen to carefully! This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 9/18/11 | Free | View In iTunes |
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Keebler - Portability Revisited | Bob Keebler discusses the 2011 Federal Estate Tax Return and Portability with Vince Lackner. Be sure to read Vince Lackner's commentary in LISI Estate Planning Newsletter # 1863. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 9/15/11 | Free | View In iTunes |
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Paul Hood - Discounts for Lack of Marketability When Controlling Interest Involved | Business Valuation authority Paul Hood discusses valuation when a controlling interest in a closely-held corporation is involved. Paul is the co-author of a new book on business valuation - A Reviewer's Handbook to Business Valuation - that was the subject of our recent book review in Business Entities Newsletter # 127. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 9/11/11 | Free | View In iTunes |
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Bob Keebler and the Section 1022/AMT Election 'Curveball' | In this important PodCast, Bob Keebler reviews what he is calling the Section 1022 Election/AMT 'Curveball.' According to Bob, it appears that there is a strong possibility that taxpayers electing carryover basis will have different basis for AMT and regular tax purposes. This, according to Bob, appears to have been missed by the tax writing committees and the IRS. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 8/29/11 | Free | View In iTunes |
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Tax Planning Opportunities in Volatile Economic Environments | In this PodCast, Bob Keebler reviews a variety of strategies that can immediately help clients with their stock and bond investments. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 8/21/11 | Free | View In iTunes |
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Bob Keebler discusses Revenue Procedure 2011-41 | Bob Keebler discusses Revenue Procedure 2011-41, which was issued by the IRS on August 5th. Bob covers the safe harbor rules applicable when executors elect out of paying estate tax, as well as the rules on how-to allocate basis This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 8/9/11 | Free | View In iTunes |
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Bob Keebler focuses on Notice 2011-66 | In this PodCast, Bob Keebler focuses on Notice 2011-66, the 1022 election not to pay estate tax, along with impact of Form 8939 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 8/9/11 | Free | View In iTunes |
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Budget Control Act of 2011 Part 2 of 2 | In this PodCast, Bob Keebler focuses on the tax issues raised by the Budget Control Act of 2011, along with what Congress might do in in the future. Bob also reviews the things advisors should be doing to help their clients. This is Part 2 of 2 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 8/9/11 | Free | View In iTunes |
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Budget Control Act of 2011. This is Part 1 of 2 | In this PodCast, Bob Keebler reviewd the current fiscal situation and important dates contained in the Budget Control Act of 2011. This is Part 1 of 2 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 8/9/11 | Free | View In iTunes |
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Keebler - Charitable Trusts to Diversify Concentrated Stock Positions | Bob Keebler discusses how charitable and financial planning can intersect to accomplish client goals. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 7/13/11 | Free | View In iTunes |
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Keebler and Picker - Transferring IRAs to a Grantor Trust | Bob Keebler and Barry Picker, LISI's Employee Benefits and Retirement Planning Newsletter's Technical Editor, discuss the issues with respect to transferring IRAs to a grantor trust. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 5/2/11 | Free | View In iTunes |
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Keebler - GRATs and the $5 M Gift Tax Exemption | Bob Keebler discusses Grantor Retained Annuity Trusts and planning techniques and issues presented by the new $5,000,000 gift tax exemption. Bob talks about three situations where GRATs still make great sense in estate planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 3/4/11 | Free | View In iTunes |
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Keebler - Planning Between Now and Dec 31 | Bob Keebler keeps LISI members ahead of the new tax law curve with this incredibly timely PodCast. Here's info on how you can learn more from Bob and his associates: Learn the latest on the Estate Tax Bill during Keebler Associates 90 minute teleconference next week - Monday, the 20th. Resolution of the Estate Tax - An Update on the "Final" Estate Tax Bill 2010 Choices - Urgent Decisions are Required The GST Quagmire with repeal of EGTRRA $5 Million Gift Tax Exemption $5 Million GST Exemption Carryover Basis and More 35% Tax Rate Two Year Window of Opportunity -------------------------------------------------------------------------------- WHEN: Monday, December 20 from 12 noon - 1:30pm CENTRAL WHAT: Resolution of the Estate Tax - An Update of the Estate Tax Bill REGISTRATION FEE: $150 per phone line. Unlimited attendance on one phone line. REGISTER ONLINE: Safe and Secure registration link or call Kristina Schneider at 866-754-6477 with your credit card information. LIMITED ATTENDEES: Register soon! Only the first 100 sites will have access to the teleconference. (Ultimate Estate Planners, Inc. is administering the program, so please note that your credit card will be charged by UEP.) NOTE: Because of the urgency of the conference, we have not been able to apply for CE. Please forward to any friend who might find this helpful. Robert S. Keebler, CPA, MST, AEP (Distinguished) Keebler & Associates, LLP 420 South Washington Street Green Bay, WI 54301 Phone: 920.593.1701 Contact Keebler & Associates, LLP: Robert S. Keebler, CPA, MST, AEP robert.keebler@keeblerandassociates.com 920.593.1701 Stephen J. Bigge, CPA, CSEP stephen.bigge@keeblerandassociates.com 920.593.1702 Michelle L. Ward, JD, CSEP michelle.ward@keeblerandassociates.com 920.593.1703 Peter J. Melcher, MBA, JD, LLM peter.melcher@keeblerandassociates.com 920.883.9575 Lisa A. Chapa, Marketing Director lisa.chapa@keeblerandassociates.com 920.593.1704 Lynn D. Stevens, Administrative lynn.stevens@keeblerandassociates.com 920.593.1705 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 12/14/10 | Free | View In iTunes |
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WILMINGTON TRUST - FUTURE VISION OF ESTATE PLANNING - PART IIA | This is Part IIA of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now." Dick Nenno and his panel of Carol Cantrell, M. Read Moore, and Jeff Pennell provide a frank, fascinating, provacative, and informative picture of where we are now - and where we should be going in estate planning. Be sure to listen to Part III. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 5/10/10 | Free | View In iTunes |
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Wilmington Trust - Future Vision of Estate Planning - Part III | This is Part III of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now." Dick Nenno and his panel of Carol Cantrell, M. Read Moore, and Jeff Pennell provide a frank, fascinating, provacative, and informative picture of where we are now - and where we should be going in estate planning. Our thanks to Dick Nenno, Carol Cantrell, Read Moore, and Jeff Pennell for a terrific view of where we are now and what's coming up. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 5/7/10 | Free | View In iTunes |
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Wilmington Trust - Future Vision of Estate Planning - 2010 - Part II B | This is Part II of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now." Dick Nenno and his panel of Carol Cantrell, M. Read Moore, and Jeff Pennell provide a frank, fascinating, provacative, and informative picture of where we are now - and where we should be going in estate planning. Be sure to listen to Part III. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 5/6/10 | Free | View In iTunes |
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Wilmington Trust - Future Vision of Estate Planning - Part 1 | Dick Nenno of Wilmingtion Trust returns to provide a "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now." Dick and his panel of Carol Cantrell, M. Read Moore, and Jeff Pennell provide a frank, fascinating, provacative, and informative picture of where we are now - and where we should be going in estate planning. Be sure to listen to Parts II and III. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 5/6/10 | Free | View In iTunes |
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Keebler and Cantrell - How 3.8 Surtax Applies to Trusts and Estates | Bob Keebler of Baker Tilly and Carol Cantrell of Briggs & Veselka team up to discuss the 2010 Health Care Reconciliation Bill and how the 3.8% Surtax applies to trusts and estates. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 4/4/10 | Free | View In iTunes |
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Knight Time for Investment Fees in Trusts - Ed Zollars | This PodCast is about the 2% of AGI floor on certain trust expenses. The Supreme Court decided the issue of whether investment fees paid by a trust was subject to the 2% of adjusted gross income limitation. The Supreme Court in Knight v. Commissioner held that expenses are to be tested to determine if they are expenses that would not commonly or customarily be incurred by an individual--and only if they pass that test do they avoid the 2% limitation.The materials are available for download at http://www.edzollars.com/2008-01-17_Knight_Time.pdf . . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 1/15/08 | Free | View In iTunes |
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IRS's New View on 6694 and 6695 - Ed Zollars | This PodCast concerns guidance for Preparers of tax returns. The IRS celebrated the end of 2007 by releasing three Notices late on December 31 that provide guidance on the application of the revised preparer penalties contained in the Small Business and Work Opportunity Tax Act of 2007 that was passed last May. The IRS had previously released interim relief in Notice 2007-54, but that relief was set to expire as 2007 did.The centerpiece of this guidance is Notice 2008-13, which provides interim guidance on applying the "6694 preparer penalty standards. The interim rules are not nearly as onerous as many had feared they would be, and need to be incorporated rapidly into our practices as tax season approaches. Note, as well, that this guidance applies only until the IRS releases revised regulations, something the notice indicates they plan to do during 2008.The materials for this podcast can be downloaded at http://www.edzollars.com/2008-01-01_6694.pdf . Those materials include the full text of all three notices.. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 12/31/07 | Free | View In iTunes |
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Insurable Interest - Part 3 - Steve Leimberg and Randy Zipse | This is the third and final portion of the series on insurable interest. Steve Leimberg and Randy Zipse of the John Hancock discuss the latest trends and key issues in this most important and currently notable area.They warn practitioners that more insurable interest cases and rulings can be expected and that a failure to meet both the letter and the spirit of insurable interest laws will not only lead to lawsuits and policy rescissions - but in the life settlement and investor-initiated life insurance (SOLI and CHOLI) areas - are indicative of consumer and insurance fraud. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 8/23/07 | Free | View In iTunes |
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Future Vision of Estate Planning - Part 1 - Dick Nenno | This PodCast is a frank discussion of what some of the top practioners in the country are thinking, and actually doing, with respect to a number of key estate planning tools and techniques.Part 1 covers Planning Techniques, FLPs, and State Death TaxesThe panelists for this Wilimington Trust Company PodCast on THE FURTURE OF ESTATE PLANNING are Dan Hastings, Skadden, Arps, Slate, Meagher & Flom LLP in NYC, Ann B. Lesk, of Fried, Frank, Harris, Shriver & Jacobson LLP in NYC, and Joshua S. Rubenstein, Katten Muchin Rosenman LLP in NYC.We thank Dick Nenno, Managing Director and Trust Counsel of Wilmington Trust Company for making this very special program available to LISI members!! This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 7/25/07 | Free | View In iTunes |
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A Review of Section 6662(b)(1) Client Penalties - Ed Zollars | This PodCast pertains to both the changes to Circular 230 paragraph 10.35 back in 2005 and the recent revisions to Section 6694. We review the penalties that can be imposed on a taxpayer. We specifically examine 6662(b)(1)'s negligence and disregard of rules and regulations penalty and will later focus on the substantial understatement provisions of 6662(b)(2). The materials for this podcast can be found at http://www.edzollars.com/2007-06-29_Client_Side_Penalties.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 6/29/07 | Free | View In iTunes |
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Delay of Game-IRS Grants Temporary Relief For Section 6694(a) Changes - Ed Zollars | This PodCast pertains to IRS Notice 2007-54 which grants partial relief from some of the changes made to the preparer penalties under Section 6694(a), delaying full implementation of the provisions until next year. We discuss the extent of the relief granted, as well as some of the reactions to this change noticed in online discussion groups. The materials for this podcast, including the above notice, can be found at www.edzollars.com/2007-06-15_Delay_of_Game.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 6/16/07 | Free | View In iTunes |
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Wilmington Trust's Future Vision of Estate Planning - Part 2 - Dick Nenno | This PodCast is Part 2 of Wilmington Trust's 2007 Future Vision of Estate Planning and features Dick Nenno asking perceptive questions of some of the brightest and most creative minds in practice today. Leimberg Information Services Inc. (LISI) is deeply appreciative of Wilmington Trust Company's willingness to share with LISI members this very practical and insightful session. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 5/8/07 | Free | View In iTunes |
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The Future Vision of Estate Planning 2007 - Part 1 - Dick Nenno | This PodCast contains the first round of Wilmington Trust's 2007 Future Vision of Estate Planning and features Dick Nenno asking perceptive questions of some of the brightest and most creative minds in practice today. This is Part 1.Leimberg Information Services Inc. (LISI) is deeply appreciative of Wilmington Trust Company's willingness to share with LISI members this very practical and insightful session. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 5/8/07 | Free | View In iTunes |
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Cost of Bad Practice - IRS Notice Implementing Monetary Penalties Under Circular 230 - Ed Zollars | This Podcast provides guidance on Circular 230 issues. The IRS on April 23 released guidance on the application of monetary penalties to practitioners, their employers, firms and related entities for violations of Circular 230 as authorized by the American Jobs Creation Act of 2004 This guidance gives some insight into the IRS's views on how they will make use of this new enforcement tool, as well as some indication of what the IRS might view as an appropriate quality control system for a tax practice. If, as expected, SSTS No. 9 goes from an exposure draft to a final standard for CPAs, this document may be one to consider when a CPA firm sets out its tax quality control standards. And given the existence of the 'aspirational' standard for best practices in Circular 230 Section 10.33, the importance of SSTS No. 9 may not be limited to CPAs. The materials for this podcast can be found at http://www.edzollars.com/2007-04-24_Monetary_Penalties.pdfThere's an excellent book on this topic by Jonathan Blattmachr, Mitchell Gans, and Damien Rios entitled The Circular 230 Handbook. It's published by The Practicing Law Institute. (800 260 4554). This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 4/23/07 | Free | View In iTunes |
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Insurable Interest - Part 2 - Steve Leimberg and Randy Zipse | This Podcast is Part II in a discussion on Insurable Interest between Steve Leimberg and Randy Zipse of the John Hancock. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 3/6/07 | Free | View In iTunes |
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Insurable Interest - Part 1 - Steve Leimberg and Randy Zipse | This Podcast is the first in a 3 part series on Insurable Interest. In this Podcast, Steve Leimberg and Randy Zipse of the John Hancock discuss the underlying philosophy and legal background. In the following Podcasts, Steve and Randy will cover more specific situations such as the insurable interest between spouses, unmarried couples, parents and children, partners and their partnerships, and employers and employees. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 3/2/07 | Free | View In iTunes |
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The Future Vision of Estate Planning - Part II- Dick Nenno | This is PART II of our two part PodCast, THE FUTURE VISION OF ESTATE PLANNING, a special presentation of Leimberg Information Services, Inc. (LISI) and is courtesy of the Wilmington Trust Company of Wilmington, Delaware. Wilmington Trust Company has been hosting panel discussion seminars entitled, "The Future Vision of Estate Planning" in major U.S. cities throughout 2006. WTC was kind enough to allow LISI to tape and share with LISI members its Wednesday, November 8th, 2006 program which was presented in Philadelphia. The panel was moderated by Wilmington Trust's Managing Director and Trust Counsel for Wilmington Trust's Wealth Advisory Services (and frequent LISI commentator) Richard (Dick) Nenno and included other three renowned attorneys as panel participants, Francis (Frank) J. Mirabello, Esquire - partner and manager of the Personal Law Practice of Morgan Lewis, Pam H. Schneider, Esquire - founding partner of the law firm of Gadsden Schneider & Woodward, LLP, and John (Jack) A. Terrill, II, Esquire - member of Heckscher, Teillon, Terrill & Sager, P.C. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 11/28/06 | Free | View In iTunes |
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The Future Vision of Estate Planning - Part I - Dick Nenno | This is PART I of a two part PodCast, THE FUTURE VISION OF ESTATE PLANNING, a special presentation of Leimberg Information Services, Inc. (LISI) and is courtesy of the Wilmington Trust Company of Wilmington, Delaware. Wilmington Trust Company has been hosting panel discussion seminars entitled, "The Future Vision of Estate Planning" in major U.S. cities throughout 2006. WTC was kind enough to allow LISI to tape and share with LISI members its Wednesday, November 8th, 2006 program which was presented in Philadelphia. The panel was moderated by Wilmington Trust's Managing Director and Trust Counsel for Wilmington Trust's Wealth Advisory Services (and frequent LISI commentator) Richard (Dick) Nenno and included other three renowned attorneys as panel participants, Francis (Frank) J. Mirabello, Esquire - partner and manager of the Personal Law Practice of Morgan Lewis, Pam H. Schneider, Esquire - founding partner of the law firm of Gadsden Schneider & Woodward, LLP, and John (Jack) A. Terrill, II, Esquire - member of Heckscher, Teillon, Terrill & Sager, P.C. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 11/28/06 | Free | View In iTunes |
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A Ringing in Your Ears-Telephone Tax Refunds and Businesses - Ed Zollars | This PodCast is about the simplified method that businesses can elect to use to compute the amount of their refund for the federal long distance excise tax that the IRS finally agreed the law did not allow them to collect. The simplified method is elective, and uses April and September 2006 phone invoices to compute a percentage that is applied to all telephone expense throughout the relevant period.Materials, including the IRS notice and questions and answers, can be downloaded at http://edzollars.com/2006-11-18_Telephone_Tax_Refund.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 11/16/06 | Free | View In iTunes |
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Sorry, But No Dice-Reliance Upon a Tax Professional Co-Administrator - Ed Zollars | This podcast deals with the case of Estate of Landers, TC Memo 2006-230, where an estate's co-administrator attempted to seek a finding that there was reasonable cause for late filing based upon his reliance upon his (now deceased) co-administrator, who was a tax professional, and who suffered a broken hip two months before the extended due date of the estate tax return.The case offers a look at what does and doesn't constitute reasonable cause for late filing, as well as the issue of whether a nonprofessional can be excused for not being aware of the due date of a return if he claims he relied upon a professional to inform him of the due date.The materials are located at http://edzollars.com/2006-11-01_Late_Filing_Tax_Professional.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 11/2/06 | Free | View In iTunes |
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Plain Speaking: General Powers of Appointment, the GST and Grandfathered TRA86 Trusts - Ed Zollars | This Podcast is about the GST. The Tax Court reasserted its previously stated position on the treatment of the GST grandfathering provision for trusts in existence on September 25, 1985 when a party holds a general power of appointment under that trust. It held that the IRS final regulations that treat such a power as removing the trust transfers from the protection of the grandfathering provisions are valid, despite cases decided by the Eighth and Ninth Circuit where it was held the plain language of the grandfathering provisions meant that such powers were to be ignored for this purpose. The Tax Court and the Second Circuit had previously held such a position to be a valid interpretation of the law. Now it appears the Sixth Circuit, which has not yet been heard on this matter, will gets its say in the Gerson Estate case (127 TC No. 11). The materials can be downloaded from http://edzollars.com/2006-10-28_Plain_Language.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 10/27/06 | Free | View In iTunes |
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A Defining Issue-Who Is an Employee? Ed Zollars | This PodCast is about the definition of the term, "employee". The issue of whether a service provider is properly treated as a contractor or employee is an important issue for many small businesses. In the case of Orion Contracting Trust v. Commissioner, TC Memo 2006-211, the Tax Court looked at this issue. As well, the Court also took a look at the issue of what actions would indicate the proper "bad faith" to allow the imposition of a fraud penalty.The materials for the podcast can be downloaded from http://edzollars.com/2006-09-30_Who_Is_An_Employee.pdf .. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 9/28/06 | Free | View In iTunes |
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"Kill the Death Tax Forever" - But First,, a Few Questions! Steve Leimberg | This PodCast is a Response to Dr. Bill Frist's Request to his Colleagues to "KILL THE DEATH TAX FOREVER". Frist stated that, "Because of Katrina, we could not act on repealing the death tax last fall". But he then added, "NOW IS THE TIME! HERE IS OUR MOMENT!"The first week in May, the estate tax repeal adventure will continue. In this OPEN LETTER, we ask Dr. Frisk what's changed that made the first week in May so different than the week after Katrina.We'd like to live in a world with no estate tax - but the world we live in - right now - as we discuss in the PodCast - has many more pressing needs! It's a question of priorities. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 4/24/06 | Free | View In iTunes |
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Efficient Tax Research - Ed Zollars | This Podcast considers issues and methods of tax research. Ed Zollars deals with research issues that arise in a tax practice. The materials are found at this link. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 2/16/06 | Free | View In iTunes |
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44 |
Circular 230 Update | This podcast is based on a September 20, 2005 talk by Ed Zollars for the Arizona Society of CPAs on the changes to Circular 230 that became effective over the summer. To download a manual, click here. Please post your commments on the blogsite at http://ezollars.libsyn.com. Sponsored by Leimberg Information Services, Inc.(LISI) at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 10/14/05 | Free | View In iTunes |
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45 |
The $100,000 problem--Reportable and Listed Transactions | This Podcast deals with reportable transactions and the penalty for failure to disclose.Download materials that consist of the Powerpoint for this presentation. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 7/26/05 | Free | View In iTunes |
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46 |
State Residency Issues on Fiduciary Returns | This podcast deals with how three states determine if a trust or estate is a resident or nonresident entity, as well as containing a discussion of how to approach state filing issues in general with trusts and estates. The states we look at will be Arizona, California and Michigan. The materials you can refer to are located here: State Resident Fiduciary Returns" There are links to the California forms and instructions on Ed Zollar's personal website at http://www.edzollars.com. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com | 7/7/05 | Free | View In iTunes |
| Total: 46 Episodes |
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