In Revenue Procedure 2014-18 issued on Jan. 27, 2014, the Internal Revenue Service announced a simplified method for certain taxpayers to make a portability election for smaller estates that didn’t timely file an estate tax return to elect portability.
In CCA 201330033, the IRS stated that the mortality tables didn’t apply to value the self-cancelling installment note (SCIN); rather the transferor’s life expectancy had to be considered in light of his particular medical history as of the date of the gift to determine the value of the SCIN.
Investors tend to look at portfolio risk in terms of geographic exposure or asset classes—but that's not always an accurate gauge. Taking a broader view of risk assessment can provide a better sense of how the portfolio will perform in volatile markets....More
When practitioners meet with clients who are near death, they're tasked with making valuable contributions to the client's estate plan within a limited time frame. Using a 20-point checklist, our speakers will outline how eleventh hour planning may help clients achieve favorable outcomes for their beneficiaries and avoid missing valuable opportunities....More
You'll discover the ways ETFs allow you to construct more nimble and unique portfolios for your clients, based on a sector approach to the market. Marc Chaikin, creator of Chaikin Money Flow, demonstrates how to find trends in equity sectors—and use ETFs to construct strong client portfolios....More
This complimentary webinar will explore the National Association of Estate Planners & Councils model for collaboration, as articulated in a recently released white paper, "High Performance Teaming and Professional Collaboration", and the 5 critical best practices our speakers have observed in teams who collaborate most effectively....More