2012 New Releases Catalogue December - Learningemall.com

Duration : 60 minutesCopyright : 2012Price : USD 105.002013 TAX INCREASES AREACOMING - CARPE DIEM,THE!By Yoram Keinan, Mark Leeds, Mark E.WilenskyAfter gaining a two-year reprieve in 2010,taxpayers face the prospect of expiringBush/Obama tax cuts come year end. Thistime around taxpayers also face a healthydose of tax increases enacted under thePatient Protection and Affordable Care Act.Individual dividend rates more than doubleon New Years Day, and capital gain andordinary income rates for higher bracketindividual taxpayers also increase. Thisaudio CD-ROM explores year-endstrategies to accelerate income and gainsand defer deductions and losses.Item no. : SJ11200245Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00ATTORNEY LIABILITYISSUES IN ASSETPROTECTION PLANNINGAsset Protection is a hot area of law due inlarge part to the economic recession andits aftermath providing the resolution ofcases involving debtors and creditors. Thisprogram will cover asset protection from adifferent angle -- liability issues that arisefor the attorney who assists in suchplanning. The discussion will includeprimary and secondary forms of liability,including ethical issues under the state bar.Our panelists will provide their perspectivefrom their respective roles as assetprotection planner and creditor rightslitigator.Item no. : RD11200381Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00BENEFICIARY FLEXIBLETRUST, THEBy definition, the purpose of a trustarrangement is to limit freedom andimpose constraints on the use andenjoyment of property. Trusts can producesub-optimal results if the terms are tooflexible or too inflexible.The purpose of this presentation is to posita trust in which the goal is to give thegreatest degree of flexibility to thebeneficiary while still achieving theobjectives of:Removing the property from the grossestate of both the settlor andbeneficiary; Allowing the beneficiary to controldistributions; Protecting trust property fromcreditor's claims; Protecting trust property from spousalclaims; Allowing the beneficiary to controlinvestments, and Minimizing administrative andfiduciary obligations while thebeneficiary serves as trustee.This presentation will cover the varioussituations that might call for theBeneficiary Flexible Trust and how tobalance flexibility and constraint toachieve the best results.Item no. : DC11200386Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00CODIFIED ECONOMICSUBSTANCE DOCTRINE ONOAUDIT, THE:PRACTITIONERS'PERSPECTIVES ON THELB&I EXAMINERBy Bryon Christensen, Rochelle HodesIn July, the Commissioner for the LargeBusiness & International Division issued aDirective entitled "Guidance for Examinersand Managers on the Codification ofEconomic Substance Doctrine andRelated Penalties." The Directive does notanswer substantive questions regardingthe codified economic substance doctrineunder section 7701(o). But it does provideimportant insights into how the IRS mightapply the doctrine on audit, including adescription of a four step process forexaminers and managers to follow toevaluate whether to raise the doctrine andrelated strict liability penalty. The speakerswill provide an overview of the Directiveand discuss how it may impact an LB&Iexamination.Item no. : WR11200403Format : CD-ROM (Win)Duration : 81 minutesCopyright : 2011Price : USD 150.00DONEE SELECTION ANDPRACTICALCONSIDERATIONSBy Richard S. Franklin, John W. Porter,Karla D'Alleva Valas, David BradtInter-family sale and gift transactions willincrease following recent taxpayervictories using formula allocation clauses.These cases provide a roadmap tomitigate the gift tax risk associated withsuch transactions. Sale transactions areminimum GRAT term is imposed.This program will focus on the alternativesfor the "donee" of the excess value undera Petter type of formula allocation clause,which include among others a publiccharity, donor advised fund (DAF), privatefoundation, zeroed out CLAT, inter vivosQTIP, GRAT, defective gift trust, andspouse.Our panelist will include representatives oftwo major donor advised funds, FidelityCharitable Gift Fund and CommunityFoundation for the National Capital Regionand the lead litigation counsel for McCord,Christiansen and Petter cases.Their presentation will include a review ofother practical considerations, includingthe risk of IRS challenge and the exerciseof ownership rights and tax reportingduring the determination period.Item no. : EN11200425Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00DRAFTING REAL ESTATEPARTNERSHIP AND LLCLLCAGREEMENTSBy Robb A. Longman, Brian O'Connor,Steven R. SchneiderListen to our expert panel as they explorethe general tax considerations andcommon mistakes in drafting partnershipor LLC agreements for real estatepartnerships. Your most burning questionswill be answered such as: Do I need that incoherent taxboilerplate and why? Should I liquidate with capitalaccounts? What is a tax distribution and when doI need one?Item no. : BR11200427Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00EGGSHELL AUDITS:HANDLING IRSEXAMINATIONS OFCLOSELY HELDBUSINESSES WHEN THEREARE CRIMINAL TAX ISSUESBy Larry A. Campagna, Caroline D.Ciraolo, Eric L. GreenThis panel will review issues that ariseduring IRS civil audits of closely heldbusinesses in which the revenue agent isunaware of material errors and possiblefraudulent conduct with respect to thereturns. The panelists will discuss the fineline between cooperation and remainingsilent to avoid self-incrimination, the use of146also likely to increase if a 10-year________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hk