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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In this issue: – IRS Sets out 2012 inflation adjustments for rates, exemptions, etc – Alaska asset protection trust fails in bankruptcy – No deduction for charitable easement due to appraisal defects – Delaware supreme court addresses insurable interest, contestability period – IRS includes assets of family limited partnership in decedent’s estate – IRS issues [...]

JH Advanced Markets Radio October 25, 2011 Broadcast Portability with Bob Keebler Today, Bob Keebler, CPA, partner with Keebler & Associates, LLP, joins Randy Zipse, JD, CPA, to discuss the malpractice risks confronting practitioners when dealing with the portability election that permits the surviving spouse to use a decedent’s unused exclusion amount. Along with the [...]

JH Advanced Markets Radio October 18, 2011 Broadcast Stranger Owned Life Insurance Stephan Leimberg Today, Stephan Leimberg, JD, CEO of Leimberg Information Services, CEO of Leimberg & LeClair, joins Randy Zipse, JD, CPA, to provide an update on Stranger Owned Life Insurance. Click on the link below to listen to the JHAM broadcast: http://jh1.jhlifeinsurance.com/JHPortal/channel/0,3012,2072913_2079727,00.html Although [...]

Today a near perfect opportunity exists for successful entrepreneurs to accomplish the following objectives with using a Captive Insurance Company: * Contribute vast amounts of Pre-Tax Dollars (under IRC 831(b), $1,200,000 per captive insurance company. * Grow the money over flexible periods of time (no 59 1/2, no 70 1/2, no eventual IRD treatment) on [...]

JH Advanced Markets Radio October 4, 2011 Broadcast Estate Planning & Agricultural Families Dr. Neil E. Harl This week, Neil E. Harl, PhD, and Randy Zipse, JD, CPA discuss Estate Planning & Agricultural Families. Click on the link below to listen to the JHAM broadcast: http://jh1.jhlifeinsurance.com/JHPortal/channel/0,3012,2072913_2079727,00.html Although the following conversation is brought to you by [...]

JH Advanced Markets Radio September 27th, 2011 The Clyde Turner Case & the Cristofani Effect with Owen Fiore Today, Owen Fiore, JD and an attorney involved in the well known Cristofani case, and Randy Zipse, Senior Counsel and VP, JH Advanced Markets Group,discuss the Clyde Turner case. The Turner case is one in which a [...]

Clients who think they have until the end of 2012 to do some estate planning under the current favorable conditions should think again. The folks over at Miller, Monson, Peshel, Polacek & Hoshaw have some interesting comments on the interplay between current transfer tax law and the congressional “super committee” charged with debt reduction. It [...]

JH Advanced Markets Radio September 20th, 2011 B-DIT Trusts with Dick Oshins Part 2 Today, in Part 2 of a two-part broadcast, Richard Oshins, JD of Oshins & Associates and Randy Zipse, Senior Counsel and VP, JH Advanced Markets Group,discuss the use of the Beneficiary Defective Inheritance Trust(B-DIT) as an estate ‘freeze and squeeze’ tool [...]

What is LEGS? LEGS(TM) is the Leveraged Exit GRAT Strategy, a revolutionary tool for advisors working with high net worth clients. Traditional and hybrid premium financing was always problematic for the advisor with a long planning horizon. These plan designs usually lack a viable exit strategy other than death or selling the policy on the [...]

In this issue: – Insurer ahead again in Ongoing 412 (i) case – Termination of life insurance policy is taxable income, not loan forgiveness – Inclusion ratio of receiving trust unaltered by transferred assets – Property passing by disclaimer not taxable distribution – IRS releases new rates used in computing special use value under IRC [...]

PLR 201129016, PLR 201129018, PLR 201129019, PLR 201129020, July 22, 2011 IRC &2032A provides for the special valuation, for estate-tax purposes, of real estate that is issued for a “qualified use” (significantly, a family farm or other family business) if it is passed to a “qualified heir” (selected family members) and stays in the family [...]