2012 New Releases Catalogue December - Learningemall.com

1041 will become more and more critical inproviding quality client service. During theconference, participants will learn theunique aspects in Form 1041 compliance,how to accurately prepare Form 1041 foran estate or trust and how to allocatetaxable income between the entity and itsbeneficiaries. With the decrease in thenumber of estate tax returns, more IRSresources are being shifted to the Form1041 area increasing the likelihood ofmore audits. Make sure the Form 1041syou file can withstand this heightened IRSscrutiny by participating in this conference.During this presentation, participants will: Learn the differences between Form1041 and Form 1040 Learn how to compute DistributableNet Income and properly allocatetaxable income between the fiduciaryentity and its beneficiaries Learn the different reporting rules forrevocable and irrevocable trusts Learn how to withstand increasingIRS review of Form 1041Item no. : WA11200560Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00PROTECTING IDENTITYAND ENCOURAGINGTAXPAYER COMPLIANCE -CAN THE IRS DO BOTH?This audio CD-ROM will provide anoverview of the Internal RevenueServices current policy and approach toidentity theft employment-related andrefund-related and what that means forpractitioners and taxpayers. The speakersare all experts in their fields and havemany insights, but will be the first to tellyou that there are still plenty of kinks thatremain unresolved. The program willprovide information that will be useful to alltax practitioners and immigrationattorneys.Item no. : MS11200328Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00RECENT DEVELOPMENTSIN ASSET PROTECTIONPLANNINGBy Jay D. Adkisson, Thomas O. Gorman,David J. SlennThis program will assist planners ingaining a greater understanding of howaggressive asset protection planning hasfared in recent battles between debtorsand creditors. Special considerations existwhen planning for clients who have or maydefault on a loan. Additionally, certainprovisions under Sarbanes Oxley andDodd Frank present traps for executiveofficers that should be considered by theplanner prior to making transfers.Our speakers will provide: Expert commentary and analysis onrecent case law and statutorydevelopments that impact the field ofasset protection. Unique perspectives, providingcommentary drawing on theircollective experiences as nationallyrecognized experts in the fields ofcreditors' rights, asset protectionplanning and SEC enforcementaction.Item no. : RK11200571Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00RECENT DEVELOPMENTSIN FOREIGN BANK ANDFINANCIAL ACCOUNTREPORTING (FBARS)By Sam Berman, Caroline D. Ciraolo,Scott E. Fink, Mark E. MatthewsWith the June 30 filing deadline on thehorizon, listen to our expert panelists asthey discuss the rules for reporting foreignfinancial accounts, the new regulationsissued in February, and unansweredquestions and practical considerations inFBAR enforcement.Item no. : NB11200572Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00REITS FOR REAL ESTATELAWYERSThis presentation will provide an overviewof the various organizational andoperational requirements that must be metby REITs. Our panelist, law firm taxpartners and tax counsel in the IRS's REITgroup, will focus on transactions involvingREITs that are commonly encountered byreal estate lawyers including: REIT leasing requirements; Borrowing from REITs, includingmezzanine loans and REMICrequirements; Lending to REITs; Hotel and health care structures forREITs; JVs with REITs; Contributing properties to REITs,including in UpREIT structures; and The use of private REITs in real estatefunds, including investor taxation.Item no. : ZN11200576Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00REMOTE SALES TAX ANDNEXUS ISSUES - THELATEST ON TAXATION OFOINTERNET SALESBy Edward J. Bernert, George S. Isaacson,R. Bruce Johnson, Kurt A. LampMay 26, 2012 is the 20th Anniversary ofthe Quill decision in which the U.S.Supreme Court upheld the requirementthat a remote seller must have physicalpresence before being required to collectuse tax. The states have been challengingthe physical presence requirement forsome time, but the efforts to overturn Quillhave intensified recently. Current efforts toexpand the obligations of out-of-statesellers to collect use tax include severalcompeting bills in Congress. "Amazonclick-through nexus statutes," and statestatutes demanding identification ofin-state customers when no use tax iscollected. The panelists will provide insightinto what is happening across the countyand where the process seems to beheading.Item no. : KU11200577Format : CD-ROM (Win)Duration : 77 minutesCopyright : 2012Price : USD 150.00RISE OF THE INTERNET:PLANNING FOR VIRTUALASSETSSETSIn this increasingly digital era, as internetaccounts are username and passwordprotected, issues emerge as to thetreatment of accounts upon a user'sdisability or death, particularly if the userfailed to take the necessary steps to allowthe fiduciary to access the accounts.During this presentation our panelists willaddresses: Disposition of online accounts, digitalassets, social networking accounts,passwords and security questionsand answers; Designation of rights to access suchaccounts in the event of disability anddeath; Concerns regarding retention ofdigital assets versus deletion upon ausers death and; Collection of digital assets andaccounts information.Item no. : DC11200581Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00S CORPORATION TRICKS,TRAPS AND SOLUTIONSS Corporations are widely used businessorganizations. While these entities appearsimple at first glance, there are numeroustricks and traps that can catch unwary151________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hk