2012 New Releases Catalogue December - Learningemall.com

Item no. : DC11200386Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00BUSINESS AND VALUATIONISSUES THAT WILLPREVENT YOUR CLIENTS'BUY-SELL AGREEMENTSFROM WORKINGBy Z. Christopher Mercer, Louis A.MezzulloBuy-sell agreements are among the mostcommon yet least understood businessagreements and many are destined to failto operate like the owners and theiradvisors expect. Many, in fact, are tickingtime bombs, just waiting for a trigger eventto explode. The primary reason is that theydo not receive enough attention frombusiness and valuation perspectives.This presentation is designed to provide aroad map for the development andimprovement of buy-sell agreements. Ourpresenters will share lessons learned frommany real-life situations.This session will discuss: Why fixed price agreements do notwork; Why formula price agreements do notwork; Inherent problems with multipleappraiser agreements that manyattorneys never focus on; The best valuation option for yourclients; The six defining elements that seldomare, but must be present in everyvaluation process agreement (if it willwork when triggered); Focused discussion of relationshipsbetween life insurance and buy-sellagreements; Real-life examples that will surprise,entertain and worry you.Item no. : GC11200394Format : CD-ROM (Win)Duration : 90 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 arealso likely to increase if a 10-yearminimum 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 FINANCIALPOWERS OF ATTORNEY:AVOIDING FINANCIALEXPLOITATION OF THEELDERLYAre you aware of the damage that can becaused by poor drafting of financialpowers of attorney or the damage causedfrom a lack of understanding of the clientscircumstances? Powers of attorney aretoo often viewed as minor legal documents,yet they are often used as tools forcommitting serious financial exploitationagainst older Americans, a problem that ison the rise in our aging society.Learn smart drafting and counseling skillsand how state law is changing tostrengthen the effectiveness and safety ofpowers of attorney for finances.Item no. : PR11200272Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00EMOTIONAL ANDPSYCHOLOGICAL ISSUESOF ESTATE PLANNINGWHAT (OR SHOULD) KEEPSCLIENTS AWAKE AT NIGHTAND HOW THIS MIGHT (OR(SHOULD) SHAPE THEESTATE PALNNINGPROCESSThis practice tool packed program willdiscuss how to handle issues relating tothe emotional & psychological issues ofestate planning.The panelists will discuss:________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hkCurrent tax issues: possible changesin exemption levels and pros andcons of portability;Hot issue for married couples: moreor less control to surviving spouseover estate intended for children,especially if multiple; Protecting client and heirs frompossible trustee abuse; i.e. conditionsfor removal of trustee; How does theestate planner inform the trustee ofhis/her duties? Growing impact oflitigation on trust and estate matters.Pros and cons of Trustee exculpationclauses;Succession planning for the familybusiness;Counseling the client about unequalgifts;Advising the client whether to discloseor not disclose the estate plan to theheirs. What factors control the adviceto be given;Pros and cons of advising clients onplacing gift in trust for children,whether asset protection, financialeducation or responsibility, specialneeds or otherwise;How does the Attorney deal with theemotional and psychological aspectsof these issues.Item no. : KH11200437Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00ERISA FIDUCIARYTRAINING : WHAT ISREQUIRED OF ERISAFIDUCIARIES AND THOSETHEY SUPERVISE?Due to recent DOL regulations and courtcases, there may soon be more fiduciariessubject to ERISA's standard of care andpotential personal liability. This sessionexplores these developments and kicks offa planned series of RPTE trainingprograms for ERISA fiduciaries and for thenon-fiduciaries who act on their behalf.This introductory program explores thefoundational principles that govern theallocation and performance of ERISAfiduciary duties, as they are evolving in anera of market disruption and enhancedregulatory oversight.The panel includes a former Tax SectionChair and editor of BNA's ERISA FiduciaryLaw. The panel also includes twoexperienced DOL attorneys who bring tothis task the insights they gained asin-house trainers of DOL staff engaged inenforcing ERISAs fiduciary rules.Fiduciary training offers significantprotection to fiduciaries and their plans.We have designed this program to appeal65