2012 New Releases Catalogue December - Learningemall.com

PLANNING ANDDEFENDING DOMESTICASSET - PROTECTIONTRUSTSWHAT 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 OFTRA 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:U.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 150.00PREPARING 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 Form1041 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 HEIRS'PROPERTY: UNIFORMLAWS AND SOCIALJUSTICEBy David J. Dietrich, Steven J. Eagle,Carolyn Gaines-Varner, Kieran Marion,Thomas W. MitchellExtended families have lost their homeplaces through partition sales by investorsacquiring small fractional interests. A newUniform Act targets abuses whileprotecting traditional property rights. Thefaculty for this program will discuss therelevance of the ACT and how you canuse it to protect your clients propertyinterests.Item no. : JC11200565Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : 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:________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hkExpert commentary and analysis on68