2012 New Releases Catalogue December - Learningemall.com

NOMINEE / TRANSFEREE /ALTER-EGO EGO LIEN, THE -WHAT CAN APRACTITIONER DO?By Robert E. McKenzie, David L. RiceThe IRS has recently increased this lien asa collection tool for those corporations thathave a tax liability with very little assets leftto pay the tax. It is imperative that everytax practitioner that practices either in thecontroversy area or collection area needsto understand how the IRS uses this lienand what they can do to minimize itseffects.Item no. : KN11200323Format : CD-ROM (Win)Duration : 79 minutesCopyright : 2012Price : USD 150.00NONPROFIT FORMATIONISSUESBy Willard L. Boyd, III, Rosemary E. Fei,Lisa A. RunquistThis program will focus on the basicissues relating to formation of nonprofitcorporations and other nonprofit entities.The program covers the following issues: Types of Nonprofits/Entity Selection Alternatives to Organizing NewNonprofit Formation Documents and ImportantProvisions Transactions Involving Insiders Application for Tax Exempt Statusunder Section 501 (c) (3) of theInternal Revenue CodeItem no. : SD11200542Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00PLANNING ANDDEFENDING DOMESTICASSET - PROTECTIONTIONTRUSTSWHAT ARE THE POSSIBLE DEFENSESTHAT MAY BE RAISED IN AN ATTACKAGAINST A DOMESTICASSET-PROTECTION TRUST?WHAT TYPES OF ASSETS MAY BEHELD IN A DOMESTICASSET-PROTECTION TRUST ANDWHAT ARE THE IMPORTANT ISSUESTO CONSIDER IN SELECTING THEASSETS?With millions of lawsuits filed each year inthe United States, protecting client assetsfrom creditors should be considered in theoverall estate-planning process. Thisprogram will discuss the benefits of usingdomestic asset-protection trusts for thispurpose. It will provide an in-depthanalysis of domestic asset-protectiontrusts and compare the differentasset-protection jurisdictions. It willaddress practical concerns for attorneysadvising on asset protection, such as howto properly establish and administerasset-protection trusts, and ethicalconsiderations. It will also cover relatedtopics, such as the federal tax implicationsof domestic asset-protection trusts, andthe application of the fraudulent transferrules to asset protection planning.Additionally, the panelists will address thefollowing questions:What are the tax and other benefitsdomestic asset-protection trusts offerto transferors and beneficiaries?What are the "fraudulent transferrules" and how can transferors avoidtheir application?What are the advantages of adomestic asset-protection trust overan asset protection trust establishedin a foreign jurisdiction?Comprehensive materials, includingsample forms, will be made available.Item no. : HF11200551Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00PORTABILITY AND OTHERUNCERTAINTIES ANDPOTENTIAL PITFALLS OFOTRA 2010The Tax Relief, Unemployment InsuranceReauthorization and Job Creation Act of2010 mixes opportunities, questions, andtraps. These provisions should becarefully considered as some of theopportunities may only exist through 2012and provisions applying to deaths in 2010may impact a surviving spouse's planning.This program will probe further into thesecomplex matters and discuss planningconsiderations, opportunities and potentialpitfalls.Attend this program to: Understand planning opportunitiesoffered under the current law and howto take advantage Understand the remaining uncertaintyand how to plan accordingly Understand potential pitfalls createdunder the current law and how to planaccordinglyItem no. : HD11200552Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00POTPOURRI OF WHATPLANNERS NEED TO KNOWIN A NEW INTERNATIONALALWORLD: PLANNINGCONSIDERATIONS FORTHE NRA AND THE USEXPATJoin our top notch panel as they cover thebasics (and then some) of representinginternational clients.The topics to be discussed will includeinbound and outbound planning issuessuch as:________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hkU.S. income tax and transfer tax rulesfor nonresident aliens of the U.S.Marital planning with a non U.S.citizen spousePre-immigration planningTax considerations for U.S. personsabroadExpatriationForeign reportingThis program is not to be missed if youwant to gain a fundamental base ininternational planning or would like arefresher.Item no. : HC11200553Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00PRACTICAL PROBLEMSAND PRACTICALSOLUTIONS FOR PRIVATEFOUNDATIONSBy Victoria Bjorklund, Lisa L. Johnsen,Celia Roady, David A. ShevlinListen as our expert panel discussespractical solutions to practical problemsfaced by private foundations in bothinternational and domestic contexts.Topics covered include: grants to foreignschools, equivalency determinations,grants to single-member LLCs owned bypublic charities, and Form 990-PFreporting issues.Item no. : MN11200557Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00PREPARING THEFIDUCIARY INCOME TAXRETURNBy Sasha A. KleinMost lawyers are not as well-versed in theproper preparation of Form 1041 as theyare with other tax forms. With theincreased use of trusts to transfer wealth,knowing how to prepare an accurate Form150