Legislation

This PodCast covers the extenders in the Tax Relief and Health Care Act of 2006 .  These include a number of the items that expired at the end of 2005 and had not yet been extended.  One provision added in the bill gives relief to individuals who have old, unused minimum tax credit which is discussed in this podcast.

The materials can be downloaded at http://edzollars.com/2006-12-09_Giving_Credit.pdf .

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This is Part II of the PodCast interview between Randy Zipse of the John Hancock and Steve Leimberg on the subject of life insurance in charitable planning. 

Part I covered some of the problems and issues a life insurance professional must anticipate and questions a charitable development officer should be considering when contemplating the use of life insurance to meet charitable objectives.

Part II covers the advantages of using life insurance as a tool in charitable planning and discusses 13 ways it can be implemented.

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This is the first of two PodCasts with discussions between Randy Zipse of the John Hancock and Steve Leimberg on the topic of life insurance in charitable planning. 

This first Podcast discusses some of the issues a charity's development officer must consider before considering a life insurance proposal - and some of the roadblocks a life insurance agent faces when trying to present a proposal involving the use of life insurance in charitable planning.

Part II considers some of the many positive, ethical, and highly beneficial ways life insurance can be used in charitable planning.

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This is PART II of our two part PodCast, THE FUTURE VISION OF ESTATE PLANNING, a special presentation of Leimberg Information Services, Inc. (LISI) and is courtesy of the Wilmington Trust Company of Wilmington, Delaware. 

Wilmington Trust Company has been hosting panel discussion seminars entitled, "The Future Vision of Estate Planning" in major U.S. cities throughout 2006.  WTC was kind enough to allow LISI to tape and share with LISI members its Wednesday, November 8th, 2006 program which was presented in Philadelphia.  

The panel was moderated by Wilmington Trust's Managing Director and Trust Counsel for Wilmington Trust's Wealth Advisory Services (and frequent LISI commentator) Richard (Dick) Nenno and included other three renowned attorneys as panel participants, Francis (Frank) J. Mirabello, Esquire - partner and manager of the Personal Law Practice of Morgan Lewis, Pam H. Schneider, Esquire - founding partner of the law firm of Gadsden Schneider & Woodward, LLP, and John (Jack) A. Terrill, II, Esquire - member of Heckscher, Teillon, Terrill & Sager, P.C.

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This is PART I of a two part PodCast, THE FUTURE VISION OF ESTATE PLANNING, a special presentation of Leimberg Information Services, Inc. (LISI) and is courtesy of the Wilmington Trust Company of Wilmington, Delaware. 

Wilmington Trust Company has been hosting panel discussion seminars entitled, "The Future Vision of Estate Planning" in major U.S. cities throughout 2006.  WTC was kind enough to allow LISI to tape and share with LISI members its Wednesday, November 8th, 2006 program which was presented in Philadelphia.  

The panel was moderated by Wilmington Trust's Managing Director and Trust Counsel for Wilmington Trust's Wealth Advisory Services (and frequent LISI commentator) Richard (Dick) Nenno and included other three renowned attorneys as panel participants, Francis (Frank) J. Mirabello, Esquire - partner and manager of the Personal Law Practice of Morgan Lewis, Pam H. Schneider, Esquire - founding partner of the law firm of Gadsden Schneider & Woodward, LLP, and John (Jack) A. Terrill, II, Esquire - member of Heckscher, Teillon, Terrill & Sager, P.C.

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This Podcast is about the GST.  The Tax Court reasserted its previously stated position on the treatment of the GST grandfathering provision for trusts in existence on September 25, 1985 when a party holds a general power of appointment under that trust.  It held that the IRS final regulations that treat such a power as removing the trust transfers from the protection of the grandfathering provisions are valid, despite cases decided by the Eighth and Ninth Circuit where it was held the plain language of the grandfathering provisions meant that such powers were to be ignored for this purpose.

The Tax Court and the Second Circuit had previously held such a position to be a valid interpretation of the law.  Now it appears the Sixth Circuit, which has not yet been heard on this matter, will gets its say in the Gerson Estate case (127 TC No. 11).

The materials can be downloaded from http://edzollars.com/2006-10-28_Plain_Language.pdf .

 

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This PodCast is a Response to Dr. Bill Frist's Request to his Colleagues to "KILL THE DEATH TAX FOREVER". 

Frist stated that, "Because of Katrina, we could not act on repealing the death tax last fall".  But he then added,

"NOW IS THE TIME!  HERE IS OUR MOMENT!"

The first week in May, the estate tax repeal adventure will continue. 

In this OPEN LETTER, we ask Dr. Frisk what's changed that made the first week in May so different than the week after Katrina.

We'd like to live in a world with no estate tax - but the world we live in  -  right now  -  as we discuss in the PodCast - has many more pressing needs!  It's a question of priorities.

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

This Podcast covers Investor-Initiated Life Insurance, a/k/a Stranger-Owned Life Insurance and the recent Opinion of the General Counsel of the New York State Insurance Department.

For reprints of several articles on this topic, drop Steve Leimberg a note: [email protected]

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com