2012 New Releases Catalogue December - Learningemall.com

ecent 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 150.00RISE OF THE INTERNET:PLANNING FOR VIRTUALASSETSIn 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 unwarypractitioners. Our panelists will discuss thefollowing tricks and traps and solutions forthem.Which type of trust is the best to holdS stock? What trust traps should youavoid when the primary beneficiarydies?How much flexibility exists in thesingle class of stock rules? Can Ihave different rules forowner-employees? If the corporationmakes disproportionate distributions,will that blow the election, or can it becured?Should a S Corporation be formedusing a state law entity other than acorporation?What traps and planning opportunitiesshould your real estate developerclients know about S corporations?For maximum tax savings, what is thebest way to structure a charitable giftby an S Corporation or by a SCorporation shareholder? What is theworst way?What is the best way to get assets outof a S Corporation?Should a C Corporation that has soldits business assets liquidate, or is anS election a better alternative?Item no. : LB11200586Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00SAME-SEX SEX SPOUSES,PARTNERS AND ADULTADOPTIONS: TRUSTSADMINISTARTION ISSUESPRESENTED BYBENEFICIARYRELATIONSHIPSBy Richard S. Franklin, David G. Keyko,Linda L. Kotis, Matthew J. MacLeanThis program will discuss fiduciary andtrust administration issues when abeneficiary has a same-sex spouse orpartner.The program will address: How recognition of a beneficiary'smarital status and descendants canaffect the trustees powers and dutiesin the context of UTC and commonlaw principles, state supportobligations and the settler's intentions.Because the laws recognizingsame-sex marriage differ byjurisdiction and the federal DOMAallows a state to disregard same-sexmarriages, a trustee may faceconflicting rules when a trust issitused in one state and hasbeneficiaries residing elsewhere;Two high profile adult adoption cases,one of which was a substitute for gaymarriage. Issues include challengesto recognition as descendants andinterpretation of trust language; Various ways attorneys andfiduciaries can mitigate litigation risksas they navigate the complex andchanging legal landscape of lawsgoverning nontraditional relationships.Item no. : FW11200588Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00SPECIAL NEEDS PLANNING:NG:DRAFTING AND TAXISSUES FOR SPECIALNEEDS TRUSTSBy Vincent J. Russo, Ira Stewart WiesnerThis session will focus on an invaluabletool to help a person with special needs:the special needs trust. Did you knowthere are both first party and third partytrusts? Drafting of these trusts can allowthe beneficiary to qualify for Medicaid andSupplemental Security Income, butdrafting must be done carefully. Learnwhich provisions are required by law inorder to qualify the trust as a (d)(4)(a)Trust under Medicaid. Every special needstrust you draft will also have income, gift,and estate tax consequences. Learn howto draft these trusts to allow a beneficiaryto qualify for government benefits whileminimizing taxes.This program will cover: Drafting first party special needs trustto qualify for Medicaid andSupplemental Security Income Drafting third party special needstrusts to supplement the needs andcare of a beneficiary with specialneeds When to set up and fund specialneeds trusts The interrelationship of special needstrusts and taxes Who is responsible for the payment ofincome taxes on income generated bya special needs trust Funding of special needs trusts andgift tax issues Drafting special needs trusts tominimize estate taxationItem no. : WY11200334Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00SPECIAL NEEDS PLANNING:NG:TRAPS IN SPECIAL NEEDSTRUSTS ADMINISTRATIONBy Michele Palmer Fuller, Kevin UrbatschPreparing an estate plan that protects theinterests of beneficiaries with specialneeds is just the first step. If that plan isnot properly administered, even the bestdrafted documents will not ensure optimalprotection and services for the intendedbeneficiary.This program will cover: Proper trust investment Planning disbursements to protecteligibility for public benefits Protecting against fraudulent claimsfor reimbursement Accounting Fees Working with a professional trustee Working with a family trustee Proper and improper trustdisbursements Saying "no" to beneficiaries (and theirfamilies) When to say "yes" to beneficiaries(and their families)________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hk69