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2009 AP Bulletin Archive Page

  • December 2009
    • Update on Long-Term Care and 2010 – Combo Products, and Using Cash Values from Life and Annuity Contracts to Pay LTC Premiums or Expenses
    • Hedging Your Client’s Bet: Deciding Whether to Report the Income from Roth Conversions in 2010 or to Postpone until 2011 and 2012
    • Understanding the Non Buy Sell Alternative
    • Roth IRA Conversion Alert: Potential State Income Tax Problem
    • Inflation and Cost of Living Adjustment Figures for 2010
    • Brief Summaries
      • Expatriation Taxation
      • Prohibited Transaction
      • Life Insurance
  • November 2009
    • Gift Splitting and Gifts to a Spouse Via an Irrevocable Life Insurance Trust
    • Our Clients Don’t Get It (And Maybe We Don’t Either): A Refresher on Substantially Equal Periodic Payments: Graham v. Comm’r, T.C. Summary Opinion 2009-139 (September 8, 2009)
    • Brief Summaries
      • Grantor Trust
      • Spousal IRA Rollover and Disclaimers
      • Roth IRA
      • IRAs and Bankruptcy
      • Extension of Time and Generation Skipping Transfer Tax
      • Still Time to Rollover Unwanted 2009 RMDs
  • October 2009
    • Converting a Traditional IRA to Roth: A Quick Analysis of the Math
    • That’s (Not) Just a Little Bit More Than the Law Will Allow: Stretch-Planning with a Trust as the Beneficiary of an IRA
    • Protecting Your Children from Themselves: The Fully Discretionary Trust: Lerman v. Lerman, ____ N.J. Super. ____ (August 4, 2009)
    • Taking a “Penalty-Free” Withdrawal from a Nonqualified Annuity Can Mean Different Things to Different People – Don’t Make the Same Mistake: Liu v. Comm’r, T.C. Summary Opinion 2009-137 (2009)
    • Brief Summaries
      • Roth IRA
  • September 2009
  • August 2009
  • July 2009
    • The Private Foundation Charitable Life Insurance Plan
    • New Guidance on Employer-Owned Life Insurance: Notice 2009-48, 2009-24 I.R.B. 1085
    • Brief Summaries
      • Nonqualified Deferred Compensation
      • Stranger-Owned Life Insurance
  • June 2009
  • May 2009
    • The How To’s of Selling an Existing Life Insurance Policy to a Grantor Trust
    • Treasury Rules That “Basis” Is Not Always As Large As “Investment in the Contract”: Revenue Rulings 2009-13, 2009-21 I.R.B. ____ and 2009-14, 2009-21 I.R.B. ____ (May 1, 2009)
    • Update, Update, Update… Your Beneficiary Designations: Kennedy v. Plan Administration for DuPont Savings and Investment Plan, et. al., 129 S.Ct. 865 (2009)
    • S Corporation Distributions May Create Second Class of Stock – or May Not! S Election Stands: Minton v. Comm’r, 103 A.F.T.R.2d 2009-1311 (5th Cir. 2009)
    • Brief Summaries
      • Spousal IRA Rollover
      • Stranger-Owned Life Insurance
  • April 2009
  • March 2009
    • “Surrender Squeeze:” Right Policy, Right Company, Wrong Strategy: Reinert v. Comm’r, T.C. Summary Opinion 2008-163 (December 23, 2008)
    • Asking for a Little Valuation Respect – Do You Use the Business Agreement Value or Not? Private Letter Ruling 2008-52-029 (December 26, 2008)
    • Brief Summaries
      • Eighth Circuit Rules ESOP Redemptive Payments Not Deductible
      • Are Plan Managers or Investment Advisors of Qualified Plans Considered Plan Fiduciaries?
  • February 2009
    • Another Grandfathered Private Non-Equity Split Dollar Plan Brings Some Good News, Some Expected News… and Some That’s Not So Clear: Private Letter Ruling 2008-48-002 (November 28, 2008)
    • Service Issues Update on Reporting of Deferred Compensation: Notice 2008-115, 2008-52 I.R.B. (December 10, 2008)
    • Brief Summaries
      • 529 Plan Investment Changes
  • January 2009
    • The Worker, Retiree and Employer Recovery Act of 2008: Relief from RMDs and Expansion of Nonspouse Rollovers
    • Brief Summaries
      • Full Deduction for Bundled Trustee Fees Extended Through 2008
      • 403(b) Written Plan Relief
      • Grantor Trust Status and Substitution Power
      • The 7520 Rate Drops to 2.4%!

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