2012 New Releases Catalogue December - Learningemall.com

approach to ILITs can be a financialdetriment to your trustee clients andpossibly you.Item no. : MU11200497Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00techniques.Panelists will then cover the use of certainplanning techniques to take advantage ofcurrent wealth transfer laws before theyexpire, such as the GRAT, QPRT, SpousalTrusts and Self-Settled Trusts. Panelistswill also examine drafting and fundingissues such as the reciprocal trust doctrineand formula transfer clauses.such trusts could potentially avoid stateincome tax. Finally, the panel will discusshow tenancy by entirety property can bepreserved and held in a trust structureunder Delaware Statutory Tenancy byEntirety Trust ("STET").Our speakers will provide:The basics on the tax consequencesof complete and incomplete trusts.INTERNATIONAL TAXENFORCEMENT ANDGLOBALIZATION: CAN THETTAX POLICE KEEP PACEWITH THE CRIMINALS?By Ricardo Cardenas, John McDougal,Kate A. Sawyer, Lindsey D. Stellwagen,Bruce ZagarisThe panel will review multilateral, bilateral,and unilateral initiatives of tax authorities,international organizations, and informalnetworks to strengthen international taxcompliance, prevent tax crimes, andinvestigate and prosecute violations ofnational tax law. The program will look atthe rise of voluntary disclosure programs,unilateral measures to gather evidence,the proliferation of tax information treaties,the pressure to develop transparency andreporting regimes, and the growinginteraction and convergence of tax andother areas of the law (e.g., moneylaundering, corruption, and forfeiture).Item no. : PV11200301Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00MCCAFFREY &BLATTMACHRCHR-USING2012'S BEST ESTATEPLANNING TECHNIQUESBEFORE THEY'RE GONEThe necessity of engaging in year-endplanning has become even moreimportant as the use of current exemptionsand planning techniques might soonexpire. This uncertainty has promptedmany planners to counsel their clients to"use it before you lose it." Certain planningtechniques may require several months toimplement, creating the necessity tocommence year-end planningwell in advance of December.This timely program features nationallyrenowned estate planning attorneysCarlyn S. McCaffrey of McDermott Will &Emery LLP and Jonathan G. Blattmachr ofEagle River Advisors both in New York,NY.Carlyn and Jonathan will address theimportance of utilizing current exemptionsand planning techniques in light of theuncertainty surrounding wealth transferlaws. Attention will be given to the Obamaestate tax proposals and the effect of suchproposals on current estate planningThe panelists will cover: Obama estate tax proposals and theimportance of planning now. GRATs, QPRTs, Split-Purchase Trusts,SM Spousal Trusts & Self-SettledTrusts. Funding a trust for installment salepurposes. Reciprocal trust doctrine -- and how toavoid it. Formula funding clauses with "safetynets."Item no. : CE11200525Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00MONETIZE NOW AND PAYTAX LATER?By Mark Leeds, Paul L. B. McKenneyPlease join our expert panel as theyexplore perennially reoccurring issuesregarding the tax pigeon hole to which atransaction or series of transactions canbe properly assigned. Is it a sale? Option?Financing? Something else? What can,and cannot, the potential seller ofappreciated securities do withouttriggering current taxation?This panel will explain the constructivesale rules in general, and popular prepaidforward contracts after Anschutz and theTax Court's Calloway decision in particular.Item no. : TK11200528Format : CD-ROM (Win)Duration : 77 minutesCopyright : 2012Price : USD 150.00MORE THAN JUST ASSETPROTECTION: HOW TO GETGOTHER BENEFITS FROMASSET PROTECTIONTRUSTSBy Michael M. Gordon, Todd A. Flubacher,Jonathan E. GopmanThis program will address how traditionaluses of asset protection trusts can beexpanded to provide enhanced services toestate planning clients. Our panelists willfocus on the use of completed gift trusts asan estate planning technique in light ofPLR 200944002. Attention will also begiven to the use of Delaware IncompleteGift Non-Grantor Trust ("DING") and how________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hkExpert commentary from the creatorof the STET (Delaware StatutoryTenancy by Entirety Trust "STET")and how the STET can be used toprovide another layer of protectionwhile preserving the tenancy byentirety in a flexible trust structure. Expert commentary from theco-creator of the DING (DelawareIncomplete Gift Non-Grantor Trust"DING") and how the DING'squalification as a nongrantor,incomplete gift trust can benefit yourclients.This program is essential for estateplanners ranging from beginner toadvanced.Item no. : DJ11200529Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00MOVING FORWARD (2YEARS AT A TIME) WITHESTATE PLANNING UNDERTHE 2010 ACTBy Ronald D. Aucutt, T. Randolph Harris,David Pratt, Paul E. Van HornWith the wonderland year of 2010 behindus and all last-minute gifts tograndchildren safely protected from GSTtax, we can now settle back and enjoyestate planning with certainty in the law -atleast for the next two years. This panel willreview the estate, gift and GST taxprovisions of the Tax Relief,Unemployment Insurance Reauthorization,and Job Creation Act of 2010 (the "2010Act"), with an emphasis on its practicalimpact on estate planning going forward.Apart from reviewing the 2010 Act andhow we arrived where we are, the panelwill discuss the planning issues andopportunities with respect to portability ofthe estate tax exclusion amount, theincreased GST tax exemption and gift taxexclusion, and the now familiar sunsetprovision.Item no. : HK11200531Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00149