Trusts

In this 20-minute podcast, Bob Keebler and Jonathan Blattmachr discuss the income tax basis of assets contributed or sold to an intentionally defective grantor trust. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this 15-minute podcast, Bob Keebler and Lyle Benson discuss strategies for estate and income tax planning in the midst of market volatility, including Roth conversions, loss harvesting, alternate valuation date elections, gifting and selling low value assets, asset substitutions, and more. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this 14-minute podcast, Bob Keebler discusses strategies for planning IRA and qualified plan distributions under the new law, including Roth IRA conversions, charitable remainder trusts as beneficiaries, and the use of life insurance. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this six-minute podcast, Bob Keebler explains the new rules that apply to distributions to eligible designated beneficiaries under the SECURE Act. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this 13-minute podcast, Bob Keebler outlines the changes made by the SECURE Act and how they affect planning for trusts as beneficiaries of IRA accounts. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this 18-minute podcast, Bob Keebler explains the SECURE Act's effect on IRA distributions and discusses possible planning options. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this 18-minute podcast Bob Keebler interviews attorneys David A. O'Neil and Anna Moody, who represented the taxpayer in North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust, decided by the United States Supreme Court on June 21, 2019. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

My email this morning contained an incorrect link to the U.S. Supreme Court's opinions in the Kaestner case. The correct link is below. My apologies for the error. In North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust, 588 U.S. ____ (6/21/2019), the United States Supreme Court unanimously affirmed a decision of the North Carolina Supreme Court holding unconstitutional the imposition of state income tax on a trust based solely on the residence of trust...

In this ten-minute podcast, Bob Keebler explains the new IRA distribution rules in the SECURE Act, H.R. 1994 which was passed by the House of Representatives on May 23, 2019. He suggests planning solutions to be considered if the bill is enacted. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this 8-minute podcast, Bob Keebler discusses California Senate Bill 378, and some planning steps that California residents may want to consider if the bill nears enactment. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this four-minute podcast, Bob Keebler and Professor Mitchell Gans discuss the implications of North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust, scheduled for oral argument before the United States Supreme Court this month. They suggest that certain taxpayers in North Carolina and states with similar laws consider filing claims for refund of income tax paid. This Podcast is sponsored by Leimberg Information Services, Inc. at...

In this 15-minute podcast, Bob Keebler discusses planning strategies under the Section 199A proposed regulations. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this 14-minute podcast, Bob Keebler provides an overview of the proposed regulations implementing the income tax deduction for qualified business income. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this seven minute podcast, Bob Keebler provides an overview of the tax bill and discusses immediate actions that should be considered by clients. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

The Senate version of the Tax Cuts and Jobs Act would eliminate the specific identification method with respect to sales and other dispositions of securities. In this 16-minute podcast, Bob Keebler and Robert N. Gordon, President of Twenty-First Securities Corporation, discuss the implications of the proposal and possible planning options. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint...

In this 20-minute audio podcast, Bob Keebler provides an overview of the Trump Administration's framework for tax reform, and discusses its implications for estate tax planning and income tax planning for trusts and estates. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In this podcast, Bob Keebler identifies and explains the best estate tax planning strategies in today's uncertain tax environment, including spousal trusts, GRATs, sales to intentionally defective grantor trusts, choosing trust situs, ING trusts, charitable remainder and lead trusts, and split dollar life insurance transactions. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations...

Bob Keebler and Jonathan Blattmachr This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

In CCA 201651013, the IRS Chief Counsel concludes that a trust is not entitled to claim a charitable income tax deduction despite a modification of the trust to permit charitable distributions. Bob Keebler reports. The full text of CCA 201651013 can be found at https://www.irs.gov/pub/irs-wd/201651013.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at...

Bob Keebler and Jonathan Blattmachr discuss the newly issued Section 2704 proposed regulations and their implications for estate and business planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com