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Legislation
Legislation episodes
- Home Run-A Look at Some Tax Provisions in the New Housing Law - Ed Zollars
This PodCast examines the American Home Rescue and Foreclosure Prevention Act of 2008, taking a detailed look at a few tax provisions in that bill of interest. We look at the refundable first time homeowners credit, the property tax deduction for nonitemizers and the soon to start restrictions on the ability to get a full Section 121 exclusion if a property has not always been used as a principal residence that will apply to usage after January 1, 2009.
Watch for the required IRS guidance on a number of these matters.The materials are available for download at http://www.edzollars.com/2008-07-28_Housing.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - Transforming Rental Income to Self-Employment Income - Qualified Joint Ventures - Ed Zollars
This Podcast discusses an issue highlighted in the instructions to Form 1065 and pertains to the side effect that occurs when married taxpayers holding rental property in an LLC or other form eligible to elect Qualified Joint Venture Treatment under "761(f) elect to be treated as a Qualified Joint Venture.
The effect is that the rental income (or loss) is no longer exempted from being treated as self-employment income, but now is treated as such. We'll discuss why this is the case, as well as the interesting location the IRS chose to give us the details of this impact as well as how to actually make the election under "761(f) for any entity.
The materials for the podcast are located at http://www.edzollars.com/2008-02-11_Joint_Venture.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - Economic Stimulus Package of 2008 (Tax Matters) - Ed ZollarsThis PodCast is about the Economic Stimulus Package of 2008. It makes a few, but significant, tax law changes for 2008. This podcast talks about what Congress did and what we need to do about it.
Materials are available at http://www.edzollars.com/2008-02-09_Economic_Stimulus.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - End of Year Trifecta of New Tax Bills - Ed Zollars
.This PodCast is about end of 2007 tax bills. We look at highlights of three of the five bills affecting taxation that Congress passed prior to leaving town, specifically the Tax Increase Prevention Act of 2007, Mortgage Forgiveness Debt Relief Act of 2007 and Tax Technical Corrections Act of 2007, all three of which have provisions that should be of interest to many of your clients.
The written materials for the podcast can be downloaded from http://www.edzollars.com/2007-12-29_New_Laws.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - Insurable Interest - Part 3 - Steve Leimberg and Randy Zipse
This is the third and final portion of the series on insurable interest. Steve Leimberg and Randy Zipse of the John Hancock discuss the latest trends and key issues in this most important and currently notable area.
They warn practitioners that more insurable interest cases and rulings can be expected and that a failure to meet both the letter and the spirit of insurable interest laws will not only lead to lawsuits and policy rescissions - but in the life settlement and investor-initiated life insurance (SOLI and CHOLI) areas - are indicative of consumer and insurance fraud.
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - Future Vision of Estate Planning - Part II- Dick Nenno
This PodCast is a frank discussion of what some of the top practitioners in the country are thinking, and actually doing, with respect to a number of key estate planning tools and techniques. (PLEASE be patient since the download takes a minute or two)
Part 1 covered Planning Techniques, FLPs, and State Death Taxes.
This part covers planning for nonresident aliens and trust tools and techniques.Dan Hastings, Skadden, Arps, Slate, Meagher & Flom LLP in NYC, Ann B. Lesk, of Fried, Frank, Harris, Shriver & Jacobson LLP in NYC, and Joshua S. Rubenstein, Katten Muchin Rosenman LLP in NYC are the panelists.
Special Thanks to Dick Nenno, Managing Director and Trust Counsel of Wilmington Trust Company for making this very special program available to LISI members!
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - Future Vision of Estate Planning - Part 1 - Dick NennoThis PodCast is a frank discussion of what some of the top practioners in the country are thinking, and actually doing, with respect to a number of key estate planning tools and techniques.
Part 1 covers Planning Techniques, FLPs, and State Death Taxes
The panelists for this Wilimington Trust Company PodCast on THE FURTURE OF ESTATE PLANNING are Dan Hastings, Skadden, Arps, Slate, Meagher & Flom LLP in NYC, Ann B. Lesk, of Fried, Frank, Harris, Shriver & Jacobson LLP in NYC, and Joshua S. Rubenstein, Katten Muchin Rosenman LLP in NYC.
We thank Dick Nenno, Managing Director and Trust Counsel of Wilmington Trust Company for making this very special program available to LISI members!!
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - Substantial Understatements - The Penalty under 6662(b)(2) - Ed Zollars
This PodCast concerns Code Section 6662, this time examining both the substantial understatement penalty, as well as the exceptions to this penalty.
The material for this week's podcast can be downloaded from http://www.edzollars.com/2007-07-09_Substantial_Understatements.pdf.
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - A Review of Section 6662(b)(1) Client Penalties - Ed Zollars
This PodCast pertains to both the changes to Circular 230 paragraph 10.35 back in 2005 and the recent revisions to Section 6694. We review the penalties that can be imposed on a taxpayer.
We specifically examine 6662(b)(1)'s negligence and disregard of rules and regulations penalty and will later focus on the substantial understatement provisions of 6662(b)(2).
The materials for this podcast can be found at http://www.edzollars.com/2007-06-29_Client_Side_Penalties.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
0 min - Delay of Game-IRS Grants Temporary Relief For Section 6694(a) Changes - Ed Zollars
This PodCast pertains to IRS Notice 2007-54 which grants partial relief from some of the changes made to the preparer penalties under Section 6694(a), delaying full implementation of the provisions until next year. We discuss the extent of the relief granted, as well as some of the reactions to this change noticed in online discussion groups.
The materials for this podcast, including the above notice, can be found at www.edzollars.com/2007-06-15_Delay_of_Game.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.comPlease visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
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