Advanced Planning Strategies


Click on the links for best practices when using advanced planning strategies:

Latest Tax News

PATH Act of 2015 Cheat Sheet

PATH Act Impact on Planning with Small Captives

DOL Fiduciary

DOL Fiduciary Rule Impacts and More  Also, click here for an understanding of how the DOL rule goes beyond ERISA plans and will affect everyone –> AALU Teleconference Feb 2 2016

Context and Opportunity: The DOL Conflict of Interest Rule

DOL Fact Sheet (Final Rule April 6, 2016)

DOL FAQs (Final Rule April 6, 2016)

DOL Chart Comparing Proposed and Final Rules (Final Rule April 6, 2016)

Final Rule Full Text

DOL Conflict of Interest FAQs Part 1 (First of Three FAQs – October 27, 2016)

Latest Estate Planning News

Update on Proposed Regulations for Valuation Discounts

Proposed Section 2704 Regulations Published

2704 Regs – Valuation Discounts

Estate of Levine v Commissioner Private Split Dollar

Tax Court Rules Intergenerational Split-Dollar Arrangement is Covered by Split-Dollar Regulations Section 1.61-22

Estate Planning

ILIT Trustees

Picking Trustees – Use Care When Trustee is Beneficiary

One Size Does Not Fit All: Tailoring an Insurance Trust – A Checklist of Options

Choosing a Fiduciary for an ILIT

Planning for Incapacity

Estate Planning Tips for the Rest of Us

Planning Before Interest Rates Rise

Gifts vs Bequests

Substitution Powers in Grantor Trusts – Flexibility in Transfer & Income Tax Planning

Establishing a Family Limited Partnership or LLC for All the Right Reasons

How to add value by offering post-transaction administrative support to your clients and ILIT trustees

Developments in Fiduciary Duties in Administering Irrevocable Life Insurance

Avoiding Incidents of Policy Ownership to Eliminate Estate Tax 

Irrevocable Life Insurance Trust Overview 

Impact of State Laws on Insurance Trusts



Renewed Interest of the IRS in Self-Canceling Installment Notes 

Income Tax Planning with NINGs and DINGs

Grantor Trusts vs. Non-Grantor Trusts – Which and When

Wealth Transfer Planning with Carried Interests 

Excluding Life Insurance from Taxable Estate

Transferring Family Assets Case Study


Portability Final Regulations

Crummey Powers

ESOPs – Tax Considerations and Planning for Repurchases

ESOP Estate Planning

Private Split Dollar

Non-Qualified Benefits

Key Employee Compensation 101

Equity-Based Incentive Compensation Plan Comparison

Synthetic Equity Plans: Important Design Considerations

Guidelines for traditional non-qualified deferred compensation arrangements

Section 409A Proposed Rules

Understanding IRC §409A – Essential for Effectively Deferring Compensation

Source Tax Law – How to Protect Retirement Income from Taxation by Former States of Residence

Knowing What You’re Doing: Troubleshooting Common Oversights in Split-Dollar Plans

Split Dollar Opportunities for Closely-Held Businesses

New IRS Program to Audit 409A Compliance

409A Compliance Corrections

8 Key Questions 409A Compliance

FICA taxes and NQDC

Non-Tax Benefits of Deferred Comp Plans

Non-Qualified Deferred Compensation Plans – Draft Carefully to Avoid Undesirable ERISA Application

Section 162 Bonus Plans

The IRS has published an Audit Techniques Guide (ATG) dealing with non-qualified deferred compensation arrangements. The guide covers a variety of potential audit issues, including the tax treatment of deferred amounts as well as timing rules for income tax and for FICA/FUTA taxes.

Qualified Plans

Life Insurance in Qualified Plans 

Cash Balance Plans

Defined Benefit Plans

ERISA Fundamentals – A Primer on Fiduciary Duties

Qualified Plan Coverage and Participation Requirements

Life Insurance

1035 Exchanges: How Easy Are They?

Transfer For Value Primer 

Modified Endowment Contracts

Life Insurance Policy Review Guide

Life Insurance Basics for the Allied Advisor

Charitable Giving

Simplified Charitable Giving Approaches Using Life Insurance

Chart on Charitable LLC vs Other Options

Private Foundations or Donor Advised Funds

Forming a Private Foundation

Premium Financed Life Insurance

Is Premium Financing Right For Your High Net Worth Clients?

Long-Term Care Insurance

Long-Term Care Insurance – Individual Income Tax Basics

Understanding Variations in LTC and Chronic Illness Riders

Closer Look at Differences Between LTC & Chronic Illness Riders


Small Captives – Changes on Horizon

PATH Act Impact on Planning with Small Captives


Annuities Can Be Taxing – 12 Things You Should Know

Unlocking The Two Mysteries Behind SPIAs

QLACs – Deferred Income Annuities in Qualified Plans

Use of Deferred Annuities in Qualified Defined Contribution Plans Offering Target Date Funds

Ten Big Annuity Mistakes to Avoid