2012 New Releases Catalogue December - Learningemall.com

Copyright : 2011Price : USD 150.00USING PARTNERSHIPS TOTOWN BUY-SELLINSURANCEBy Steven B. Gorin, Nancy Schmidt Roush,Richard S. Scolaro, Dale B. StoneClients often prefer a cross-purchasebuy-sell agreement but find practicalproblems often make them more difficult toadminister than an entity purchaseagreement. Our panelists will discuss asolution to these problems -- using alimited liability company or other entitytaxed as a partnership to hold lifeinsurance policies used to fund across-purchase buy-sell agreement. Sucha structure maximizes flexibility asownership of an operating businesschanges over time, including the transfersof life insurance to owners entering orleaving the business. It also can providesuperior income tax, estate tax, and assetprotection results.They will also cover how the ownersshould split the costs and benefits of suchan arrangement, given differences in costof insuring and each owner's ability tocontribute and percentage ownership inthe business.The economics, drafting, and taxconsiderations of three practical modelswill also be discussed.Item no. : KM11200624Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00WE'RE NOT QUITE OUT OFTHE WOODS YET:CURRENT ANDCONTINUING DEBTWORKOUT ISSUESBy David L. Friedline, Beverly Katz, Fred T.WittThis audio CD-ROM program will analyzea number of current issues arising in thecontext of real estate workouts includingthe application of Revenue Ruling 2012-14(relating to the manner in which a partneraccounts for partnership debt whenmeasuring the partners insolvency undersection 108(d)(3)), issues that arise inconnection with debt workouts ofdisregarded entities, and issues that arisewhen making a check-the-box electionwith respect to an insolvent disregardedentity or partnership.Item no. : PC11200350Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00WHAT? THIS OLD STUFF?SECTION 197 PLANNINGFOR PARTNERSHIPSSection 197 issues exist in nearly everypartnership transaction. This audioCD-ROM will explore relevant issuessurrounding the application of section 197to partnerships and partnershiptransactions, focusing on the anti-churningrules of section 197(f)(9).Item no. : JE11200351Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00WORKING WITH IRS SB/SETO RESOLVE COLLECTIONISSUES: NEW INITIATIVESAND ENDURINGPROGRAMSBy Brady R. Bennett, Carol M. Luttati,Scott Reisher, Ronald M. WienerThis 90 minute, 1.5 MCLE credit programwill focus on significant recentdevelopments in IRS collection activitiesand programs. Topics to be covered willinclude last years "fresh start" initiative,offers-in-compromise developments, taxliens, installment agreements, andimportant collection programs. Thepanelists will discuss SB/SEs reliance onand use of practitioner input related to theServices ongoing efforts to improvecollection operations.Item no. : PJ11200354Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00YOU INVESTED IN WHAT? AGUIDE TO ADVISINGTRUSTEES ONINVESTMENTSIn this economically uncertain environment,investment selection is more important(and more confusing) than ever. Trusteeshave the additional responsibility ofunderstanding and conforming to theUniform Prudent Investor Act ("UPIA").This puts their attorneys in the unenviableposition of advising trustees to develop aplan, consistently follow it and not beswayed by the emotional impact of theseextremely volatile markets. This programwill help the estate planning attorneydetermine how to advise clients on the lawof investing without giving investmentadvice.This session will discuss:The law of investing as codified in theUPIA;The case law that has developed fromthe UPIA;________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hkThe emotional impact on investmentdecisions as a result of "behavioralfinance" concepts;The implications of hindsight bias andthe so-called curse of knowledge; The attorney's professionalresponsibility in providing UPIAadvice;The attorney's role in determininginvestment strategies.Item no. : VJ11200634Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00TORT LAWIMPACT OF EMPLOYMENTPRACTICES LIABILITYINSURANCE (EPLI) ONEMPLOYMENT CLAIMS,THEBy Shymeka L. Hunter, CatherinePadalino, Albert (Bert) B. Randall, Jr.,Elizabeth RodgersFederal and state laws designed to protectthe rights of employees have increasedthe potential liability of employers who "getit wrong," either through bad behavior orpoor practices. As employers increasinglylook to their existing commercial generalliability, or directors and officers liabilitypolicies, for relief from defense costs andjudgments, the insurance industry hasresponded with the creation ofemployment practices liability insurance(EPLI) to specifically address some ofthese claims. The potential availability, ornot, of EPLI coverage in a particular casecan have a dramatic impact not only onthe types of claims which employees arebringing against their employers, but onthe ways in which claims are handled andresolved. Attorneys representingemployees and employers must bothunderstand the various dynamics involvedwhen EPLI coverage is at play and howthese issues continue to evolve with thechanging nature of workplace claims. Joinour panel of experts as they examinethese current trends in EPLI:What constitutes a claim?Proper reporting techniquesHow EPLI carriers cope with thechanging environment (e.g., socialmedia, background checks, wage &hour issues) Working with an EPLI carrier -understanding employer and insurerresponsibilitiesImpact on settlementsConflicts of interestItem no. : NC11200295Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00153