Taxationclose
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Price
$139.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
84 Minutes
Catalog
General
Presenter(s)
Jason Fiske, William H. Byrnes
Content Provider:
LexisNexis
Credits
Click Here
Approved States
AK, AZ, GA, MO, ND, NJ, NY, VT, WV

Presenters William H. Byrnes IV, and Alberto Gil will explain in detail the essential portions of FATCA, its impact on foreign institutions, and inform viewers of when important phases of FATCA go into effect.

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Price
$259.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
118 Minutes
Catalog
General
Presenter(s)
Jerald David August
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CT, GA, IL, MN, MO, ND, NH, NJ, NM, NV, NY, OR, PA, VA, VT, WA, WV

Single-member disregarded entities (also referred to as pass-through entities) are widely used for business, tax, and estate planning purposes to permit flow-through treatment of income for tax purposes and limit the personal liability of the single owner or member under state law. But the treatment of these entities may vary, and practitioners need to understand their full implications – and potentially disastrous surprises – before advising clients on their use. Join nationally recognized tax lawyer and ALI member Jerald David August to examine the benefits and pitfalls of using single-member pass-through entities for a range of tax planning purposes. This newly updated presentation will also analyze the use of a defective entity in business acquisitions, in like-kind exchanges of real property, and in cross-border organizational structures and transactions.

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Price
$259.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
118 Minutes
Catalog
General
Presenter(s)
Jerald David August
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CT, GA, IL, MN, MO, ND, NH, NJ, NM, NV, NY, OR, PA, VA, WA, WV

Unbeknownst to many beneficiaries and fiduciaries, when a tax goes unpaid by a decedent, the IRS can hold donees, fiduciaries, or transferees personally liable for the amount owed. If a taxpayer, including an estate, fails to pay federal income, gift, or estate taxes in full, the IRS has the authority to collect from the executor or fiduciary of the taxpayer’s estate or from a transferee of taxpayer’s property – even if the amount of the tax exceeds the value of the property at the date of transfer. Too often, trust and estate clients fail to understand their potential personal liability for a decedent’s/grantor’s unpaid taxes until it is too late. Get the information and practical planning strategies you need to advise your estate and trust clients and protect their interests from this potential tax exposure.

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Price
$219.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
65 Minutes
Catalog
General
Presenter(s)
Scott P. Spector, Martha N. Steinman, Joseph M. Yaffe
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CO, CT, DE, FL, GA, HI, ID, IL, MN, MO, MS, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OR, PA, RI, SC, TN, TX, UT, VA, VT, WA, WI, WV, WY

The sweeping changes brought about by tax reform include significant revisions and additions to the tax code that have the potential to dramatically alter the tax treatment of executive and equity compensation. These changes will have a profound impact on how companies design their total compensation packages for executives as well as employees at large. With these changes becoming effective January 1, 2018, you will need to be able to advise your clients on the shifting landscape of the taxation of equity and performance-based compensation for both private and public companies. This recorded, webcast will examine the major changes that tax reform will have on executive compensation.

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Price
$259.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
95 Minutes
Catalog
General
Presenter(s)
John M. Cunningham
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CO, CT, DE, FL, GA, HI, IL, KY, MN, MO, MS, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OR, PA, RI, SC, TN, TX, UT, VA, VT, WA, WI, WV, WY

Most multi-member LLCs, general partnerships and limited partnerships are taxable as partnerships under Subchapter K of the Internal Revenue Code. Partnership taxation provides these entities with unique federal tax advantages but also with significant tax risks. Even if you do not provide tax advice to your clients, you should have a basic understanding of partnership tax opportunities and risks in drafting partnership agreements for these entities and in handling transactions in which they are involved.

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Price
$299.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
179 Minutes
Catalog
General
Presenter(s)
Jerald David August, Bryan P. Collins, Wendi L. Kotzen
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CO, CT, DE, GA, HI, ID, IL, MN, MO, MS, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OR, PA, RI, SC, TN, TX, UT, VA, VT, WA, WI, WV, WY

Learn the details of the biggest U.S. tax legislation changes since 1986 and how they will significantly affect tax planning for your clients and your practice. Join our expert panel to examine the key provisions of the new tax law and their practical effects, including: • Reduction in U.S. corporate income tax rate • Adoption of territorial taxation system for certain U.S. corporations involved in international business • Reduction in maximum tax rate on qualified business income for owners of pass-through entities • Retention of maximum income tax rates on specified service businesses (including law firms) and personal service income of individuals • Impact of new business tax rules on choice-of-entity selection and entity conversions • Repatriation of accumulated foreign earnings at lower rates • Tax accounting changes, including expanded availability of the cash method of accounting, increased immediate expensing of depreciable property, and elimination of the corpora

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Price
$259.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
122 Minutes
Catalog
General
Presenter(s)
Richard T. Choi, Stephen E. Roth
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CT, GA, HI, IL, MO, NH, NJ, NM, NY, PA, VA, WA

Session 1 - Overview of the Federal Securities Law Framework Applicable to Insurance Products This is Session 1 of a recorded webcast that addresses significant developments in the design, distribution, and regulation of life insurance company products.

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Price
$219.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
62 Minutes
Catalog
General
Presenter(s)
Kermitt J. Brooks, Matthew J. Gaul, James V. Regalbuto, Michael L. Yanacheak
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CT, GA, HI, IL, MO, NH, NJ, NM, NY, OK, PA, VA, WA

Session 11 - A Comprehensive Review of Key NAIC and State Insurance Regulatory Issues and Initiatives A comprehensive review of key state insurance regulatory issues and initiatives affecting the distribution and administration of insurance products, including disclosure, annuity suitability, insurance illustrations, and cybersecurity.

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Price
$219.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
60 Minutes
Catalog
General
Presenter(s)
Alexis A. MacIvor, Bryan W. Keene, David M. Leifer, Stephen B. Tackney
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CT, GA, HI, IL, MO, NH, NJ, NM, NY, PA, VA, WA

Session 13 - Current Federal Legislative and Income Tax Developments An update on recent federal legislative and income tax developments affecting insurance products.

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Price
$219.00
Learning Method
On-Demand Training
Product
LexisNexis® CLE
Run Time
69 Minutes
Catalog
General
Presenter(s)
Merry L. Mosbacher, Todd P. Solash, Timothy C. Pfeifer
Content Provider:
American Law Institute CLE
Credits
Click Here
Approved States
AK, AL, AZ, CA, CT, GA, HI, IL, MO, NH, NJ, NM, NY, PA, VA, WA

Session 2 - Industry Leaders Discuss Key Annuity and Life Insurance Design and Sales Trends Industry leaders will discuss the latest design and sales trends in fixed, variable, indexed, structured, and other annuity and life insurance products. This is Session 2 of a recorded webcast that addresses significant developments in the design, distribution, and regulation of life insurance company products.

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