2014 AP Bulletin Archive Page

• November 2014
• IRS Gives Options for Isolating Pre-Tax and After-Tax Dollars From a Qualified Plan, Notice 2014-54, I.R.B. 2014-41 (September 18, 2014)
• Year End Tax Tips
• Is a Modification of SOSEPP Pursuant to a Divorce Decree a Modification? Friendly PLR Suggests Not, Private Letter Ruling 2014-34-030 (May 29, 2014)
• You Must Remember This: a Gift is (Not) Still a Gift, as Time Goes By
• September 2014
  • Capital Gains Tax... Some Basics
  • Divorce and Beneficiary Changes: Do it Right or Suffer the Consequences
  • Getting Taxed Without Receiving the Deferred Compensation Benefit: FICA Tax Special Timing Rule Works Against Plan Participant Balestra v. United States, 113 AFTR 2d ¶ 2014-887 (Ct. Fed Claims 2014)
  • The Importance of Properly Drafting and Clearly Communicating a SERP: Collins v. Frank Rewold & Sons, Inc., 2014 WL 2587581 (E.D. Mich. June 10, 2014)
  • The Gift Tax Consequences of Giving Long Term Care Insurance
• August 2014
  • New Final QLAC Regulations Make It Easier For Qualified Plans and IRAs To Purchase Deferred Income Annuities While Still Satisfying RMDs: Treasury Decision 9673 (July 2, 2014)
  • Sale Of Policies From Grantor Trust With Respect To Both Spouses, To Grantor Trust With Respect To One Spouse, Avoids Transfer-For-Value Due To § 1041: Private Letter Ruling 201423009 (June 6, 2014)
• July 2014
  • It’s Settled – Federal Bankruptcy Laws Do Not Protect Inherited IRAs: Clark v. Rameker, 537 U.S. ___ (2014)
  • Flexible Irrevocable Life Insurance Trusts: Can You Have Your Cake and Eat It Too?
  • SOSEPP-For-Life Penalty Exception: What Modifications Are Permitted, Which Annuitizations Work, and Other Clarifications
• June 2014
  • Alphabet Soup Chart - Using FSAs, HRAs, HSAs, and MSAs…
  • Credit Shelter Trust Buying Life Insurance: Thinking Inside The Box
  • Split Dollar Plans For Employees: Factors To Consider With Economic Benefit and Loan Regime
• May 2014
  • Sole Proprietors and Partners Can Generally Deduct Cost of LTC (and Disability) Coverage for Their Employed Spouses
  • Using a Single Premium Immediate Annuity (SPIA) To Help Pay Nonqualified Deferred Compensation (NQDC)
  • Section 83 Update – Final Regulations Define Substantial Risk of Forfeiture: Treasury Decision 9659 (February 25, 2014)
  • The Importance of Clearly Defined Rights in Split Dollar Agreements: Kaler v. Bala (In re: Racing Services, Inc.), Case No. 13-1086 (8th Cir. February 27, 2014)
• April 2014
  • Lack of Buy-Sell Agreement Allows Surviving Business Owner To Keep Death Benefit For Himself: Selzer v. Dunn, No. 12-12-00150-CV (Texas Court of Appeals 2014)
• March 2014
  • Don't Miss Our Collection Of "In-Brief" Pieces In AP Library!
  • IRS Provides Relief for Missed Portability Elections: Revenue Procedure 2014-18
  • Tax Court Contradicts IRS Taxpayer-Friendly Position, Ruling That "One Rollover Per Year" Rule Applies To All IRAs Combined: Bobrow v. Commissioner, T.C. Memo 2014-21 (Jan. 28, 2014)
  • Recognizing a Common Law Authority to Decant: Morse v. Kraft, 466 Mass. 92 (Mass. 2013)
• February 2014
  • Announcing another new publication: NQDC ~ Nonqualfied Deferred Compensation in depth
  • PEP and Pease (The Infamous Duo) Are Back To Reduce Deductions On 2013 Returns And Beyond
  • STOLI: The Ugly Saga Of Stranger-Owned Life Insurance Continues
  • Life Insurance Death Benefit and Creditor Protection in Bankruptcy: In re Sizemore, No. 09-61064, 2013 WL 6328260 (U.S. Bankruptcy Ct. E.D. Ky. Dec. 5, 2013)
• January 2014
• IRAs and Business Start-ups ... What the Tax Court Giveth it Taketh Away
• Show Me Some SCIN ... Tax Consequences of a Self-Cancelling Installment Note
• Comparing and Contrasting Private Annuities, Installment Sales, and SCINs
• 2014 Tax Charts: Another Version ... That Fits In Your Pocket!