AALU Bulletins

• Legacy and Retirement Planning Considerations After the Secure Act
• Electronic Delivery of 401(k) Notices Made Easier Under DOL Proposal
• IRS Re-Issues 162m Regs from TCJA
• Collaboration Among Advisors When Buying Life Insurance Is Essential
• IRS Final Regulations Confirm No Clawback of Temporarily-Doubled Estate and Gift Tax Exemptions
• Year-End Planning Considerations
• Failure Leads to Employee Lawsuit Against Employer — Lessons Learned
• Legacy Management – A Fresh Look at an Age-Old Business
• Post-Mortem Liquidity Planning A Fiduciary’s (Limited) Toolbox
• Do Your 401(k) and Deferred Compensation Plan Dispute Resolution Provisions Protect Your Company to Their Fullest
• The SS6166 Estate Tax Deferral for Closely Held Business Q&As
• Watch Your Step-Fiduciary Pitfalls for Trustees of Irrevocable Life Insurance Trusts
• The House Passed Comprehensive Retirement Legislation Aiming to Improve the Nation’s Retirement System
• Buy-Sell Basics – A Brief Introduction
• The IRS Expands EPCRS Self-Correction Program to Cover Plan Loan Failures and Certain Other Operational and Plan Document Failures
• Out with the Old, In with the New – Revitalizing or Unwinding Existing ILITs
• Interim Guidance on Executive Compensation Paid by Tax-Exempt Organizations after the Tax Cuts and Jobs Act
• Spousal Lifetime Access Trusts (SLATs) and Divorce – What You Don’t Know…
• A Few Select Insights from the 2019 Heckerling Institute on Estate Planning
• Final Pass-Through Deduction Regulations Clarify Family Aggregation and Trust Planning Opportunities and Limitations.
• Shifting Gears? Rising Rates and Legacy Planning.
• IRS Issues Proposed Regulations on Relaxed Rules for 401(k) Hardship Distributions.
• Warning Will Robinson: Tax Reimbursement Clauses May Cause Problems.
• A First: Magic 8 Ball Says – Outlook Not So Good: Tax Court Speaks to Possible Estate Tax Treatment of Generational Split Dollar (GSD).
• DONE DEAL: The DOL Fiduciary Rule is Officially Dead
• Legacy Planning Post-Tax Reform – Part 1: Let Me Count the Ways: 5 Questions for Non-Taxable Estates.
• Feeling Generous? Charitable Giving Post-Tax Reform.
• Decoding Tax Reform: Grantor vs. Nongrantor Trusts – Which Way Do I Go?
• Decoding Tax Reform: Tax Legislation Headed for Enactment – Initial Insights.
• Reciprocal Trusts – A Refresher
• Decoding Tax Reform: Taxation of Pass-Through Entities – How the House & Senate Bills Compare
• Decoding Tax Reform: Senate Passes Its Bill – What It Says & What’s Next?
• 401(k) Plan Loans: Considering a Loan Program – Better Know the Basics
• Decoding Tax Reform: Interim Update – Where We Are Now.
• Special Report: Section 3081 of the Tax Cut and Jobs Act
• Family Governance – The Why, What, and How for Affluent Families.
• Part 2: To Fund or Not to Fund: Non-Qualified Deferred Compensation Plans – Funding Options.
• WRNewswire Thursday, 19 October 2017 WRN 17.10.19
• Part 1: The Fundamentals of Non-Qualified Deferred Compensation Plans.
• Read All About It – The Big Six’s “Unified” Tax Framework: Potential
  Impact & Look Ahead.
• Mandatory or Discretionary Trusts – Which, When, and Why?
• Life Insurance – A Remedy for Uncertainty.
• Estate of Powell: Is Its Bark Worse than Its Bite for Family Limited Partnerships?
• Attention Trustees: Better Understand the Uniform Principal and Income Act.
• Case Study Series – Turbo-Charged Split-Dollar.
• No Good Deed Goes Unpunished – Does the Executor Know He Can be Personally Liable for Unpaid Taxes?.
• Feeling Charitable? The IRS May Not Be When It Comes to Your Deductions – 5 Things to Know.
• Hurry, Hurry, Exempt Organizations Step Right Up: IRS Announces Deadline for Retroactive Correction of 403(b) Plans.
• Making Late Portability Elections for Non-Taxable Estates
• Better Yet – Safe Harbor 401(k) Plans: How Exactly Do They Work?
• Made a Mistake, No Problem: IRS Updates Correction Programs for Qualified Plans.
• “Trouble Ahead, Trouble Behind,” and You Know that Notion Never Crossed My Mind: Avoiding 5 Common Mistakes in Life Insurance Planning.
• Case Study Series: Location, Location, Location – Changing the Situs of an Irrevocable Trust.
• Executive Compensation Planning: What the Future May Hold & What Can Be Done Now.
• New Rules on Trust Decanting – Coming to a State Near You?
• Tax Court Voids Gift of Decedent’s Interest in FLP and Includes Value in Decedent’s Gross Estate
• Private Annuities – Managing the Exhaustion Test.
• 401(k) Hardship Distributions: IRS Eases Substantiation Requirements.
• President Trump Releases Tax Proposals – Keep Calm & Plan On.
• Oh No, There Goes the S Corp – Reviewing Trust Eligibility to Hold S Corp Stock.
• Handle with Care – Eight Lessons from Recent Family Limited Partnership Cases.
• State Auto-IRA Update: Congress Acts to Block DOL Rules Allowing State & Local Government Sponsored Retirement Programs.
• Sometimes Love Knows No Boundaries: Protecting Your Family Legacy from In-Laws.
• It’s Déjà Vu: Planning (Again) in the Face of Uncertainty – Estate Freeze Series: Installment Sales to Grantor Trusts.
• What’s Trending: What Experts from the 2017 Heckerling Institute Had to Say.
• PLRs Hold No Income or Transfer Tax Consequences in Trustees’ Decanting and Combination of Trusts
• It’s Déjà Vu: Planning (Again) in the Face of Uncertainty – Estate Freeze Series: Zeroed-Out GRATs.
• Keep on Truckin’ – Leaving One State for Another? Don’t Get Stuck In Between…
• Survey Says: Tax Reform & Client Planning – What Advisors Are Seeing & Saying.
• At Last – IRS Enhances Defined Benefit Plans.
• Fundamentals of Required Minimum Distributions: 7 Things You Must Know.
• Forget Something? Make Sure to Change Life Insurance Beneficiaries Post-Divorce.
• The Trustee’s Duty to Inform and Report – What to Say and When
• Who’s Who – Are Trust Advisors Fiduciaries? Does It Matter?
• Preserving Value A Family Legacy
• Another Planning Option: Combining the Benefits of Life Insurance and the Credit Shelter Trust
• What Is the Pay Ratio Rule Why Should You Care?
• Definitions of Husband, Wife, Spouse, and Marriage – IRS Issues Final Regulations
• Not So Fast: Update on Proposed Regulations on Valuation Discounts – Where Are We Now?
• Equity-Based Incentive Compensation: Actual vs. Synthetic Equity Part I – An Introduction
• Decedent’s Spouse Not Entitled to Share of Life Insurance Death Proceeds
• Retirement Planning 101 – The Fundamentals of Automatic 401(k) Contribution Enrollments
• Case Study Series: Grantor Trusts vs. Non-Grantor Trusts – Which and When?
• Key Employee Compensation 101: Favorable Economic Conditions Make Effective Key Employee Compensation Programs Critical
• Picking Your Trustees: Be Careful Out There – Beneficiaries as Trustees
• Case Design Series: Private Split Dollar in Action – Ensuring a Legacy
• Case Design Series: To Gift or Not to Gift, That is the Question
• A Trustee’s Best Friend: Best Practices in Administering Life Insurance Trusts
• IRS Finalizes Rules Allowing Plan Participants to Prioritize Taxable Distribution Amounts for Roll-Over
• Proposed Section 409A Regulations Published
• Proposed Section 2704 Regulations Published
• State-Based Retirement Savings Arrangements Are Coming – Better Be Aware
• Analyzing the Clinton and Trump Tax Reform Proposals
• One Size Does Not Fit All: Tailoring an Insurance Trust – A Menu of Options
• Private Foundations or Donor Advised Funds?
• Valuation Discounts Gone? Don’t Lose Hope
• WRMarketplace AALU Washington Report: The What, Why, Who, and How of INGS, DINGs, and NINGs for State Trust Planning