2012 New Releases Catalogue December - Learningemall.com

to both attorney and non-attorneyfiduciaries, as well as those who supporttheir efforts. This session should be ofinterest to anyone who can benefit from anintroduction or refresher in ERISA fiduciaryrules and practices. Considerrecommending that your clients or yourstaff participate. Watch for future sessionsfocusing on specific aspects of fiduciaryperformance.Item no. : YL11200440Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00ESTATE PLANNING FORCLIENTS LIVING WITHCHRONIC ILLNESS:PLANNING AND DRAFTINGChronic Illness affects nearly 120 millionAmericans. How can attorneys betterserve, advise and draft estate planningdocuments for clients living with chronicillness and their loved ones? In manysituations modest changes to traditionalestate and other planning techniques canimprove protection and peace of mind forclients living with chronic illness.This seminar will provide a sophisticatedbut practical overview of how each phaseof planning and drafting is affected.Misconceptions and myths will bedebunked. Concepts ranging fromassessing competency, addressing thediffering impact of difference diseases,cognitive issues, physical disabilities,income tax issues, charitable giving andmore will all be explained.Comprehensive materials, includingsample forms, will be made available.Item no. : SV11200443Format : CD-ROM (Win)Duration : 90 MinutesCopyright : 2011Price : USD 150.00FIDUCIARY INCOMETAXATION: THENOT-SOSO-BASIC BASICSFor many estate planners, thecomplexities of the fiduciary income taxhave not been terribly troubling, as Form1041 audits have historically been few andfar between. Yet with the federalapplicable exclusion amount now at $5million, the number of estates subject tofederal estate tax will decreasesubstantially. With the potential decreasein resources needed to audit Forms 706(assuming the current regime stays intactbeyond 2012) it seems likely that theInternal Revenue Service may shift itsfocus to a closer review of fiduciaryincome tax returns. Should this occur, theneed for a deeper familiarity with thefiduciary income tax rules of Subchapter Jof the Internal Revenue Code willincrease.At the broadest level, Subchapter Jprovides for the allocation of income anddeductions between the trust and thebeneficiaries. In this sense, the trust canbe both a taxpayer and a conduit throughwhich income and deductions flow out tothe beneficiaries. This allocation and therole of the trustee in this allocation areconditioned by two fundamental concepts- fiduciary accounting income ("FAI") anddistributable net income ("DNI") - thatultimately determine the tax accountingincome ("TAI") for the trust and thebeneficiaries. As most practitioners areaware, these three concepts arefundamental to the mechanics ofSubchapter J. However, they are far morecomplex than some may recognize andoften manifest themselves on the Form1041.This program will offer a look at the"not-so-basic" basics.Item no. : NM11200462Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00FINAL ACO REGULATIONS,THE - IS PARTICIPATIONWORTH A SECOND LOOK?PART 2: ASSIGNMENT OFOBENEFICIARIES, RISK,STRUCTURE ANDGOVERNANCE, AND TAXISSUESBy Bernadette M. Broccolo, Andrew J.Demetriou, Catherine T. Dunlay, Amy K.FehnThis two-part webinar series will take anin-depth look at how the Centers forMedicare and Medicaid Services havechanged the Medicare Shared SavingsProgram (MSSP) through the publicationof final regulations. CMS has changed anumber of the key provisions of theproposed MSSP rules, which were broadlyregarded by the provider community asdiscouraging participation in the MSSP.A panel of practicing lawyers familiar withthe proposed rule, and the practicalimplications of its key provisions, will takea second, in-depth look at the final ruleand offer their insights on whether CMS'changes are sufficient to encourageparticipation in the MSSP.Among other provisions, the panelists willfocus on:the elimination of two-sided risk fromTrack 1,CMS' willingness to provide data on aprospective assignment basis;the substantial reduction of qualitymetrics;the more immediate opportunity toshare savings above the minimumsavings rate; the ACO legal structure andgovernance; additional waivers and guidance fromenforcement agencies to facilitateACO formation; expansion of participants and; modifications to several other hotspots that led to widespreaddiscouragement with the MSSP asinitially proposed.Item no. : CU11200464Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00FUTURE OF ESTATEPALNNING PRACTICES,THE: HOW NOT TO GETBEHIND THE CHANGECURVEOn-line estate planning, software that canbe purchased directly by the consumer,the growing reluctance of clients to pay forservices they believe they can bypass theseasoned lawyer to obtain cheaper andfaster, and the trend toward the virtualoffice and cloud computing. Righteousindignation or resignation: How much doyou care? Is there enough work foreveryone, or is this a threat to yourpractice?This program will explore what you can doin your own practice to make estateplanning services more affordable andhow you can earn the position as trustedadvisor to your clients so that they will turnto you before an on-line program or alawyer operating from a virtual office?Consider the following in deciding if youwant to participate in this criticalpresentation: "Technology has eroded themonopoly of lawyers." (JonathanBlattmachr) and "If you don't like change,you're going to like irrelevance even less."(General Eric Shinseki)Item no. : BJ11200476Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00HIS, HER OR THEIRPROPERTY: A PRIMER ONOMARITAL PROPERTY LAWIN THE COMMUNITYPROPERTY STATESBy Karen Boxx, Thomas M. FeatherstonJr.During this presentation the panelists willprovide a basic overview of the maritalproperty laws of the community propertystates.They will examine the fundamentaldifferences that exist between common________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hk66