2012 New Releases Catalogue December - Learningemall.com

Item no. : CE11200525Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00MORE THAN JUST ASSETPROTECTION: HOW TO GETGOTHER BENEFITS FROMASSET PROTECTIONTRUSTSBy Michael M. Gordon, Todd A. Flubacher,Jonathan E. GopmanThis program will address how traditionaluses of asset protection trusts can beexpanded to provide enhanced services toestate planning clients. Our panelists willfocus on the use of completed gift trusts asan estate planning technique in light ofPLR 200944002. Attention will also begiven to the use of Delaware IncompleteGift Non-Grantor Trust ("DING") and howsuch trusts could potentially avoid stateincome tax. Finally, the panel will discusshow tenancy by entirety property can bepreserved and held in a trust structureunder Delaware Statutory Tenancy byEntirety Trust ("STET").Our speakers will provide:The basics on the tax consequencesof complete and incomplete trusts.Expert commentary from the creatorof the STET (Delaware StatutoryTenancy by Entirety Trust "STET")and how the STET can be used toprovide another layer of protectionwhile preserving the tenancy byentirety in a flexible trust structure. Expert commentary from theco-creator of the DING (DelawareIncomplete Gift Non-Grantor Trust"DING") and how the DING'squalification as a nongrantor,incomplete gift trust can benefit yourclients.This program is essential for estateplanners ranging from beginner toadvanced.Item no. : DJ11200529Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : USD 150.00OPINIONS ON LLCINTERESTS ANDSECONDARY SALES OFSECURITIESBy Julie M. Allen, Donald W. Glazer,Stanley Keller, James G. Leyden Jr.,Steven WeiseThe TriBar Opinions Committee hasissued two important new reports: onedealing with Opinions on LLC Interests,and the other with Opinions on SecondarySales of Securities. Both reports providenew insights to these common opinionsthat practitioners need to know.A faculty, comprised of experts who tookthe lead in preparing these reports, sharetheir knowledge and explain the keylessons to be learned from the reports.Item no. : MC11200545Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2011Price : 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 150.00PURSUING ANDDEFENDING ALLEGEDFRAUDULENT TRANSFERS:A PRACTICAL GUIDEThis audio CD-ROM features a discussionof the practical aspects of litigatingfraudulent transfer/conveyance actionsand brings the perspective of both anexperienced litigator and a financial expertin valuation and solvency. Our expertpanel draws examples from theirrespective practices as they discuss bothlegal and financial challenges in identifying,proving, and ultimately unwindingfraudulent transfers as well as providingguidance in defense of alleged fraudulenttransfers. The discussion also focuses onthe interplay between counsel and anexpert witness in the analysis and litigationof fraudulent transfers.Item no. : NA11200569Format : CD-ROM (Win)Duration : 90 MinutesCopyright : 2012Price : USD 150.00REITS FOR REAL ESTATELAWYERSThis presentation will provide an overviewof the various organizational andoperational requirements that must be metby REITs. Our panelist, law firm taxpartners and tax counsel in the IRS's REITgroup, will focus on transactions involvingREITs that are commonly encountered byreal estate lawyers including: REIT leasing requirements; Borrowing from REITs, includingmezzanine loans and REMICrequirements; Lending to REITs; Hotel and health care structures forREITs; JVs with REITs; Contributing properties to REITs,including in UpREIT structures; and The use of private REITs in real estatefunds, including investor taxation.Item no. : ZN11200576Format : CD-ROM (Win)Duration : 90 minutesCopyright : 2012Price : USD 150.00TOUSA EXPLAINED: HOWCAN LIABILITY DISAPPEARAND SHOULD I ACCEPTTHAT PAYOFF?The United States Court of Appeals for theEleventh Circuit issued its muchanticipated decision in the TOUSA, Inc.bankruptcy cases on May 15, 2012. Thedecision provides an ominous reminder toLenders to carefully assess the value ofaccepting asset pledges or guaranteesfrom borrowers subsidiaries, sometimesreferred to as upstream guarantees.TOUSA should also give creditors pausein accepting payments for existingobligations from the proceeds oftransactions that may later be avoided asfraudulent transfers in violation of thebankruptcy code.Our panel of experts will discuss: What does TOUSA say aboutupstream and cross streamguarantees and how does that relateto typical workouts?________________________________________________________________________________________________________Learning Rendezvous LimitedEmail: inquiry@learningemall.com Websites: http://www.learningemall.com & http://www.learningemall.com.hkHas the test for indirect benefit beenchanged? What does TOUSA say aboutaccepting loan repayments from aninsolvent or risky borrower?82