Valuation

In this 8-minute podcast, Bob Keebler and Jason Early discuss the implications of the Tax Court's decision in Cavallaro v. Commissioner, T.C. Memo 2019-144 (10/24/2019). The Tax Court's Memorandum Opinion can be found at https://ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=12088 . 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

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 Presentations site at http://www.leimberg.com

In this podcast, Bob Keebler and Jonathan Blattmachr discuss the basis consistency rules of Code section 1014(f) and the reporting rules of Code section 6035, including new Form 8971. 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 explains how planners can take advantage of recent volatility in the stock market. Volatility and declines in equity values have created opportunities in estate planning, estate administration and income tax 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

It is widely expected that the Treasury Department will, within the next few months, issue regulations under Code section 2704(b) limiting the ability to claim valuation discounts on transfers of interests in limited partnerships and other entities. In this podcast, Bob Keebler interviews Jonathan Blattmachr, who explains section 2704 and the existing regulations and case law and discusses the potential impact of new 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 Estate of Elkins v. Commissioner (9/15/2014), the Fifth Circuit Court of Appeals upheld a 45% valuation discount for fractional interests in works of art, reversing a decision of the United States Tax Court. In this podcast, Bob Keebler and Jonathan Blattmachr discuss the case and its implications for 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

Bob Keebler discusses tax traps and planning opportunities for planning in a unique and perhaps "last chance" year. 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

Stars Bob Keebler and Jonathan Blattmachr discuss multiple planning tactics and considerations for this most important and pivotal year. 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 Interviews Jonathan Blattmachr in this fascinating discussion of planning in a low interest envirenment. At a moment in time when the 7520 Rate is an astoundingly low 1.4 percent, this is one very important PodCast. Be sure also to read our Estate Planning Newsletter on this topic by Larry Katzenstein. 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 with Las Vegas attorney Steve Oshins recent proposals by the Obama administration that would impact significantly on estate tax laws and 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

Bob Keebler and Marty Shenkman discuss possible malpractice issues with respect to portability. This is a VERY important message - one LISI suggests EVERY estate planning attorney and CPA listen to carefully! 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

Paul Hood discusses non-controlling normalizing adjustments. Don't miss Paul's upcoming 9/28 program at 12:00 P.M. EDT talk on Phil Cavesh?s Ultimate Estate Planner. It's A Method in the Madness: The Fine Art of Designing Estate Planning Tools and Techniques. To learn more or sign up: http://www.ultimateestateplanner.com/092811PH.html 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

Paul Hood - Tax Affect or not Tax Affect S Corporation earnings? Paul Hood discusses the issues. Is there a premium? Should you believe the Tax Court? Keep listening. Paul Hood will be hosting a 90 minute teleconference on September 28th titled ?A Method in the Madness: The Fine Art of Designing Estate Planning Tools and Techniques.? On this special teleconference, Paul will cover how proper plan design is really a 3-part analysis (the technique, the particular assets and the ?players? involved), and how to balance ?asset? factors such as valuation issues, intended use and management of assets, ease of transfer or division, availability as loan collateral and special tax attributes. Register by calling 866.754.6477 or online using this link: Paul Hood Teleconference . 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

Business Valuation authority Paul Hood discusses valuation when a controlling interest in a closely-held corporation is involved. Paul is the co-author of a new book on business valuation - A Reviewer's Handbook to Business Valuation - that was the subject of our recent book review in Business Entities Newsletter # 127. 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

Paul Hood, co-author with Tim Lee of the recently published book, A Reviewer's Guide to Business Valuations, discusses recent cases involving valuation discounts for built-in capital gains. 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

Valuation authority, Paul Hood, discusses discounts for lack of marketability. Paul will be presenting, in conjunction with Phil Cavesh, a program called A Method in the Madness: The Fine Art of Designing Estate Planning Tools and Techniques. For information or to sign up: http://www.ultimateestateplanner.com/092811PH.html 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 important PodCast, Bob Keebler reviews what he is calling the Section 1022 Election/AMT 'Curveball.' According to Bob, it appears that there is a strong possibility that taxpayers electing carryover basis will have different basis for AMT and regular tax purposes. This, according to Bob, appears to have been missed by the tax writing committees and 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

In this PodCast, Bob Keebler reviews a variety of strategies that can immediately help clients with their stock and bond investments. 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 Revenue Procedure 2011-41, which was issued by the IRS on August 5th. Bob covers the safe harbor rules applicable when executors elect out of paying estate tax, as well as the rules on how-to allocate basis 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