- When Opportunity Knocks – Planning for the Harmonic Convergence of High Volatility, Low Interest Rates and a Looming Sunset
- SECURE Act Expands Opportunities of Open MEP 401(k) Plans
- Highlights From the 54th Annual Heckerling Institute on Estate Planning
- The SECURE Act is Here, Now What Do We Do
- 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
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