Business Planning
Estate Planning
Personal Planning
Retirement Planning
Sample Documents
AP Seminar
Please email questions or comments to Advanced Planning

2008 AP Bulletin Archive Page

  • December 2008
    • Income in Respect of a Decedent: A Posthumous Lesson in Effective Charitable Giving: Private Letter Ruling 2008-45-029 (November 7, 2008)
    • Inflation and Cost of Living Adjustment Figures for 2009
    • Brief Summaries
      • Deferred Compensation
      • Grantor’s Power to Substitute Property
      • Employer-Owned Life Insurance
  • November 2008
    • Selected Provisions of the Emergency Economic Stabilization Act of 2008
    • Giving Made Easier: Annual Exclusion for Gifts Increased to $13,000 in 2009
    • Using a Disclaimer to Mop Up a Taxation Mess: Private Letter Ruling 2008-40-023 (October 3, 2008)
    • Limited Liability Companies and S Corporation Elections: Private Letter Ruling 2008-39-003 (September 26, 2008)
  • October 2008
    • S Corporation Regulations Updated to Reflect Recent Legislative Changes
    • Having Your Vista and Sharing It Too The Conservation Easement: Private Letter Ruling 2008-36-014 (September 5, 2008)
    • Brief Summaries
      • Gain Exclusion – Sale of Residence
  • September 2008
    • A Primer on Asset Protection, Part II, by Andrew J. Willms, JD, LLM and Maureen L. O’Leary, JD, Willms, SC
    • Long-Term Care and 2010 – What’s the Deal with “Combo” Products and Paying LTC Premiums with Cash Values from Life and Annuity Contracts?
    • Long-Term Care, Cafeteria Plan, and Alphabet Soup – A Primer on How and When HSAs, HRAs, FSAs and Other Arrangements Can Be Used to Pay for LTC
    • Two Private Split Dollar Rulings, “One Old, One New”: Private Letter Rulings 2008-22-003 (May 30, 2008) and 2008-25-011 (June 20, 2008)
    • Improperly Framed Book Value in Buy Sell Agreement Leads to Stalemate and Dissolution: Ehlinger v. Hauser, 2008 WI App. 123 (Wisc. App. IV, July 24, 2008)
    • The Effect of Premium Payments and Death Proceeds on an S Corporation’s AAA: Revenue Ruling 2008-42, 2008-30 I.R.B. 1
  • July 2008
    • Annuity Contracts inside Retirement Plan by Natalie B. Choate, Esq.
    • Section 409A “Plan in Writing” Deadline Inches Closer – Contact Your Clients Now!
    • Don’t Believe Anything You Hear – IRS Changes its Tune on Partial Exchanges of Annuity Contracts Under Revenue Procedure 2008-24, 2008-13 I.R.B. 1 (March 13, 2008)
    • Brief Summaries
      • Stranger-Owned Life Insurance
      • Charitable Remainder Trusts
  • June 2008
  • May 2008
    • Planning with Low Rates – The Time Is Now
    • $64,000 Question Answered – No Estate Inclusion Due to Grantor’s Power to Swap Trust Property: Revenue Ruling 2008-22, 2008-16 I.R.B. 796 (April 17, 2008)
    • Brief Summaries
      • Asset Protection
      • IRA Rollover
      • Deferred Compensation and Payroll Taxes
  • April 2008
    • The Tax Consequences of Transferring a Life Insurance Policy from a Business to the Insured
    • Supreme Court Says 401(k) Plan Participant Can Sue Plan Fiduciary for Losses to 401(k) Account: LaRue v. DeWolff, Boberg & Associates, Inc., 552 U.S. ____ (2008)
    • IRS Revises Guidance on Partial Exchanges of Annuity Contracts – Some Good, Some Bad, and Some Unknown: Revenue Procedure 2008-24, 2008-13 I.R.B. 1 (March 13, 2008)
    • “Look What We Found!” – The IRS Discovers Nonspouse Beneficiary Roth Conversions in Own Rules: Notice 2008-30, 2008-12 I.R.B. 638 (March 5, 2008)
    • New, But Predictable, Developments on StOLI: American General Life Ins. Co. v. Schoenthal Family, LLC and Liberty One Funding Trust, 2008 U.S. Dist. LEXIS 2973 (N.D. Georgia, January 15, 2008); W.Va. Code § 33-13C
    • Modification of Split Dollar Agreement is Not a Material Modification of Underlying Policy: Notice 2008-42, 2008-15 I.R.B. March 28, 2008
    • Brief Summaries
      • Bundled Fiduciary Fees Fully Deductible for 2007
      • IRA Rollover
      • IRA Distributions to a Beneficiary
      • IRA Spousal Rollover
  • March 2008
    • Nonqualified Deferred Compensation Plans: Why Administration Matters by Howard D. Stern, FSA, Vice President & Actuary, The Pangburn Company
    • IRS Denies Performance Compensation Exception to $1 Million Deductibility Cap for Public Company Executives: Revenue Ruling 2008-13, 2008-10 I.R.B. (February 21, 2008)
    • Top Hat Design Must Tip in Favor of a Select Group: Daft v. Advest, Inc., ____ F.Supp. ____ (N.D. Ohio 2008), Case No. 5:06-CV-01876
    • Brief Summaries
      • Fractional Gifts of Tangible Personal Property to Charity – Deduction Fixed
      • Income in Respect of a Decedent
      • Business Expensing and Depreciation
      • Qualified Tuition Programs (529 Plans)
  • February 2008
  • January 2008

This publication is not intended as legal or tax advice. This information was compiled by The Northwestern Mutual Life Insurance Company. It is intended solely for the information and education and/or promotional purposes of Northwestern Mutual financial representatives and advisors with whom they work. It must not be used as a basis for legal or tax advice, and is not intended to be used and cannot be used to avoid any penalties that may be imposed on a taxpayer. Financial representatives do not give legal or tax advice. Taxpayers should seek advice based on their particular circumstances from an independent tax advisor. Tax and other planning developments after the original date of publication may affect these discussions.

© 2016 The Northwestern Mutual Life Insurance Company, Milwaukee, WI