Iras, 401(k), 403(b), 412, 419 Tax Law Analysis

Bob Keebler is joined by guest commentator Michael Kitces in this discussion of creative IRA Annuity Strategies. 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

Bob Keebler discusses how practitioners should approach thorny IRA distribution issues during tax season. 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

Bob Keebler discusses how the $5,000,000 exemption can be best used between spouses through the new portability rules in 2011 and 2012. 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

Bob Keebler discusses crucial and time-senstive issues such as excess accumulations, excess contributions, late recharacterizations, and missed 60 day roll-overs. Even if you are in the middle of tax season, you need to stop and listen to this short and timely commentary crammmed with tax traps and their solutions. 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

Bob Keebler tells how your clients can make their retirement funds last a lifetime. 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

Timing is everything. Bob Keebler talks about the rules allowing Recharacterization and how much time you have to do it. 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

Bob Keebler discusses a new PLR on Wrap Fees. This ruling provides guidance on IRA and Roth IRA wrap fees and concludes these fees can paid from outside the account! 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

Bob Keebler discusses transfering IRAs to qualified charities as well as the rebirth of Roth IRA planning under the 2010 Tax Relief 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

The dynamic duo of Bob Keebler and Barry Picker team up again - this time to go over 401(k)to Roth 410(k) Conversions and the latest IRS Notice. 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

Bob Keebler discusses what you need to know when considering a conversion to a ROTH IRA. 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

Bob Keebler interviews Denise Appleby and Mike Jones. Their topic is RMDs IN YEAR OF CONVERSION. Bob Keebler of Baker-Tilley is a recipient of the prestigious National Association of Estate Planners and Councils? Distinguished Estate Planners award. A LISI Commentator Team member, he is the Editor-in-Chief of CCH's Journal of Retirement Planning and a member of CCH?s Financial and Estate Planning Advisory Board. Denise Appleby is owner of Appleby Retirement Consulting (applebyconsultinginc.com), a firm which provides retirement planning tools and resources ? including newsletter content - to financial and tax planning professionals. Denise is creator and CEO of http://www.retirementdictionary.com and can be reached at Denise@applebyconsultinginc.com Mike Jones, a partner in Thompson Jones LLP, in Monterey, California, is a consultant in the areas of wealth transfer strategy, trust and probate matters, and family business transitions. Mike is a LISI Commentator Team member and author of The Pensi

Bob Keebler discusses PLR 201021038 and its implications. This is an important PLR involving naming a trust as a beneficiary of an IRA. Retroactive reformation of a trust was not respected by the IRS. 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

Bob Keebler provides insight into "What the Estate Planning Lawyer (and every other member of the estate and retirement planning team) Needs to Know About Roth Conversions and Estate Planning for Roth IRAs." 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

Bob Keebler discusses the new surtax on passive investment income and why Roth Conversions should be considered by some wealthy individuals who will be subjected to the surtax. 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

Barry Picker and Bob Keebler explore the implications of IRS Notice 2009-75 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

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

This PodCast examines a difference in application of IRC "162(k) between the Ninth Circuit Court of Appeals and the United States Tax Court given the Tax Court's decision in Ralston Purina v. Commissioner, 131 TC No. 4 that dealt with the taxpayer's attempt to claim a deduction for dividends paid to participants in its ESOP when it had to redeem certain stock from the ESOP to pay out terminated participants in that plan. The materials can be downloaded from http://www.edzollars.com/2008-09-15_ESOP.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 http://www.leimberg.com

This PodCast pertains to a case involving a failure to meet SEP rules. Simplified employee pensions (SEPs) are a popular retirement plan for extremely small businesses, with one of the key attractions being that don't require many of the formalities of regular qualified plans. But that has led to taxpayers treating them too informally, and in this case(Brown v. Commissioner, TC Summary 2008-56) a taxpayer discovered the hard way what can be the consequences of failing to faithfully follow the simplified rules for this type of plan. The materials for this podcast can be found at http://www.edzollars.com/2008-05-26_SEP_Issue.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 http://www.leimberg.com

This PodCast concerns wash sale rules and IRA investments. IRS Revenue Ruling 2008-5 deals with issue of a taxpayer selling securities at a loss in a taxable account and then purchasing identical securities in a regular or Roth IRA.  The issue is one that practitioners have discussed for years, but which the IRS just now is getting around to issuing a formal ruling on. The written materials for the podcast can be downloaded at http://www.edzollars.com/2007-12-21_IRA_Issue.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 http://www.leimberg.com

This PodCast examines a new set of standards released by the American Institute of CPAs' Consulting Services Executive Committee that will take effect for engagements entered into after January 1, 2008.  The Statement on Standards for Valuation Services No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset can have an impact on tax practice where the value of an asset covered by this standard has an impact on a tax issue. CPAs will need to be aware of when this standard may become applicable and the options when that might take place.  Those that work with CPAs in tax practice, include tax attorneys who are working with the client's CPA, need to be aware of this change and the impact of this standard on both what the CPA can do and the cost of having the CPA perform certain functions. The materials for this podcast can be downloaded from http://www.edzollars.com/2007-07-04_SSVS.pdf . This Podcast is sponsored by Leimberg Information Services, Inc. at http:/