2011 AP Bulletin Archive Page

• December 2011
  • Inflation and Cost of Living Numbers for 2012
  • Double Tax on IRAs and Qualified Plans
• November 2011
• Indirect Gifts to ILIT = Present Interest Gifts
• Surrender Squeeze – Policy Termination When Loans Exceed Cash Value Triggers Income
• October 2011
• Using Cash Values From Life Insurance or Annuities to Pay LTC Premiums
• Tax Tips for End-of-Year 2011
• Restricted Property Trust – Big Deductions with Little Income?
• Tax Strategy Patents Can No Longer Be Issued
• September 2011
• What Taxpayers Should Know About Penalties
• Electing Carry Over Basis and No Estate Tax – For Those Who Died In 2010
• Defined Value Formula Clauses – They Work!
• August 2011
  • Trust Ownership of IRA’s
  • Yet Another Trust-Owned Annuity Avoids the Non-Natural Person Rule
• July 2011
  • Should You Dip Your Toes into the Waters of Shark-Fin CLATs?
  • Partial Exchange Rules for Annuities are Changed Yet Again (It’s Relevant for Exchanges in LTC Insurance Too): Revenue Procedure 2011-38, 2011-30 I.R.B. (June 28, 2011)
  • IRAs and Loans Contain Pitfalls and Potholes: DOL Advisory Opinion 2011-04A
  • Definitely maybe: Inherited IRA Protection in Bankruptcy Still Unclear
• June 2011
  • Medicaid Basics – Top 20 Q&As
• May 2011
• Interest on Policy Loans
• U Can’t Touch this? Creditor Protection for Qualified Plans and IRAs In and Outside of Bankruptcy
• April 2011
• Health Care Reform and Disability Income Insurance
• Self-Employment Tax Applies to Limited Partners in an LLP: Renkemeyer, Campbell & Weaver, LLP, at al v. Comm’r, 136 T.C. No. 7 (February 9, 2011)
• Section 264(f) Interest Deduction Denial for Unborrowed Cash Values – 1035 Exchange Prompts Re-Test of Policy: Revenue Ruling 2011-9, 2011-12 I.R.B. 554 (March 3, 2011)
• Posthumously Conceived Children of a Deceased Wage Earner are Entitled to Social Security: Capato v. Comm’r of Social Security, 631 F.3d 626 (3rd Cir. 2011)
• March 2011
• Make Big Gifts while the Exemption is $5 Million
• Potential Clawback Should Not Discourage Gifts
• Health Care Reform and Long-Term Care Insurance
• Maxing Out the Qualified Retirement Funding Limits by Contributing to Both a Defined Contribution and Defined Benefit Plan
• February 2011
• Analysis of Selected Provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
• Social Security Strategies Update: The “Do-Over” … is Dead
• Trustees Liable for Breach of Duties: Paradee v. Paradee, Del. Ch. No. 4988-VCL (Oct. 5, 2010)
• January 2011
• Highlights of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
• Estate Planning in 2011 and 2012: Big Changes or More of the Same?
• 100% Exclusion of Gain on Sale of Qualified Small Business Stock Extended Through 2011
• Taxpayers Avoid “Contingent Payment” Treatment for Nonrecourse Split-Dollar Loans: Private Letter Ruling 2010-41-006 (July 6, 2010)
• Brief Summaries
  • Estate’s Capital Loss Carryovers