This handy reference tool has been updated with the adjusted Gift, Estate and GST Tax Exemption amounts for 2012! Available for order on ING for Professionals or electronically on the Wealth Transfer/Estate Planning microsite using #159931. var docstoc_docid=”110286589″;var docstoc_title=”159931_copy”;var docstoc_urltitle=”159931_copy”;

In this issue: – Temporary payroll tax cut approved by Congress&signed into law by President – IRS invites comments on tax treatment of trust decanting – Power retained by trust grantor to substitute assets of equal value for Life Insurance does not (necessarily) cause inclusion – Summary judgement denied due to reasonable reliance on Counsel [...]

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JH Advanced Markets Radio January 24, 2012 Grantor Trust Powers with Don Jansen In today’s broadcast, Donald Jansen, Senior Tax Attorney in the office of the General Counsel at the University of Texas at Austin, speaks with Randy Zipse, JD and Senior Counsel, The Advanced Markets Group, to discuss Grantor Trust powers. The discussion starts [...]

JH Advanced Markets Radio January 18, 2012 Planning with Conservation Easements with David Dietrich Today on JHAM Radio, David Dietrich, JD of Dietrich & Associates, P.C., joins Randy Zipse, JD and Senior Counsel, The Advanced Markets Group, to discuss planning with conservation easements. While some of the enhanced tax incentives of the past several years [...]

JH Advanced Markets Radio A Year-End Review of 2011 Part 1 In the first of a two-part discussion, Randy Zipse, JD and Senior Counsel, The Advanced Markets Group, is joined by John Hancock Advanced Markets attorneys Kevin Blanton, Josh Winslow, Caroline McKay and Kristin Bulat for a look at some of the topics that featured [...]

In this issue: – Power retained by trust grantor to substitute assets of equal value for life insurance does not (necessarily) cause inclusion – Summary judgment denied due ti reasonable reliance on counsel – New guidence on election of alternate valuation under IRC 2032 – IRS releases new conservation easement audit techniques guide var docstoc_docid=”109532681″;var [...]

The IRS is getting serious about going after taxpayers who transfer property without filing the proper gift tax returns. This court order is an excellent example of why clients need sound advice and a properly planned gifting strategy. Federal Judge Green Lights IRS Search For California Gift Tax Cheats A federal district court judge has [...]

This consumer brochure may be used with parents and grandparents interested in wealth transfer opportunities looking for alternatives to lifetime gifts. Inter-Family Loans are quite attractive now because interest rates are at or near historical lows and can be used to fund life insurance premiums. var docstoc_docid=”107499160″;var docstoc_title=”160832″;var docstoc_urltitle=”160832″;

In this issue: – New final regulations under IRC 2036 – Florida district court voids policy ab initio after contestability period for lack of insurable interest, based on STOLI fraud – Tax court allows estate deduction of interest on loan from decedent’s trust – Undiscounted value of partnership assets included in decedent’s gross estate – [...]

JH Advanced Markets Radio November 29, 2011 Broadcast Super Committee Update with Sarah Spear & Chris Morton Today, we have Sarah Spear, JD, and Chris Morton, VP Legislative Affairs, from AALU joining Randy Zipse, JD, CPA, to provide us with an update from Washington and the Super Committee’s failure last week to come up with [...]

JH Advanced Markets Radio November 15, 2011 Broadcast Time Value of Money Strategies with Larry Katzenstein Today, Larry Katzenstein, a partner at Thompson Coburn, LLP, in St. Louis, joins Randy Zipse, JD, CPA, to discuss planning strategies that work extremely well in a low interest rate environment including CLATs, GRATs, Installment Sales and Private Annuities. [...]

JH Advanced Markets Radio November 8, 2011 AALU Update with Sarah Spear and Marc Cadin Today, AALU’s Sarah Spear, JD, and Marc Cadin, SVP of Legislative Affairs at AALU, join Randy Zipse, VP and Senior Counsel, Advanced Markets Group, to give us an update on what’s happening on the Hill. >To listen to the broadcast, [...]

JH Advanced Markets Radio November 1, 2011 Grantor Trusts with Mike Mulligan IDITs. DIGITS. SAGTs. Intentionally defective… What do these acronyms mean and is it good to be “defective”? Today, Attorney Mike Mulligan of the law firm Lewis, Rice & Fingersh joins Randy Zipse, VP and Senior Counsel, Advanced Markets Group to discuss Grantor Trusts [...]

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