Health Insurance , LTC, Medicaid, Medicare Law http://leimbergservices.com Covers issues relating to any type of health insurance coverage, group or individual, public or private, Long Term Care, Medicaid, Medicare en Leimberg Information Services, Inc. (LISI) steve@leimbergservices.com steve@leimbergservices.com Codewriters.com Fri, 2 Dec 2005 08:29:23 GMT 10 Leimberg Services Tax Law Analysis An update from time to time on various health insurance and long term care and disability income, Medicaid, Medicare, and other such issues by Ed Zollars and others - edited by Steve Leimberg and designed for tax professionals. CPA taxation steve@leimbergservices.com steve@leimbergservices.com Steve Leimberg http://leimbergservices.com/rss/lisi.jpg Health Insurance , LTC, Medicaid, Medicare Law http://leimbergservices.com Social Security Podcasts - Deciding When to Start Receiving Retirement Benefits http://leimbergservices.com/rss/feed.cfm?id=254
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

]]> podcasts Friday, 12 December 2008 12:37:20 GMT http://leimbergservices.com/rss/feed.cfm?id=254 Social Security Podcasts IRS Releases New FAQ on HSAs - Ed Zollars http://leimbergservices.com/rss/feed.cfm?id=234 This Podcast pertains to HSA Accounts. The IRS has issued guidance in the form of a series of questions and answers related to Health Savings Account in Notice 2008-59. This podcast covers some of the planning and design opportunities available under this Notice.

Written materials for this podcast can be downloaded from http://www.edzollars.com/2008-06-30_HSA_Guidance.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

]]> podcasts Sunday, 29 June 2008 10:58:18 GMT http://leimbergservices.com/rss/feed.cfm?id=234 Edward K. Zollars, CPA Paul Hood Discusses The Psychology of Interviewing http://leimbergservices.com/rss/feed.cfm?id=202 This PodCast is about the things every planner needs to know about him/herself - and the client - and the dynamics between them - during the first - and later data gathering interviews.  Paul Hood points out the striking similarity between the problems and issues a doctor must face when interviewing a patient and the problems and issues a planner must address when interviewing a client.

For the paper Paul refers to in his comments, drop Steve Leimberg an e-mail:  steve@leimbergservices.com   Just refer to Paul Hood's Interviewing ACTEC paper.



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

]]> podcasts Wednesday, 5 December 2007 03:59:58 GMT http://leimbergservices.com/rss/feed.cfm?id=202 Paul Hood A Family Affair-Spouses and Medical Reimbursement Plans - Ed Zollars http://leimbergservices.com/rss/feed.cfm?id=165 This PodCast is about Medical Reimbursement Plans (MRPs).  In the 2006 Speltz case the taxpayer prevailed in a medical reimbursement plan provided for her husband who worked for the taxpayer's daycare business as an employee.  That was a case where the taxpayer kept excellent records and truly kept track of all the necessary details. 

This Podcast reflects the results in two cases where taxpayers were not as meticulous with such plans and the results were not nearly as good.

We look at the cases of Snorek v. Commissioner, TC Memo 2007-34 and Francis v. Commissioner, TC Memo 2007-33 for taxpayers who adopted medical reimbursement plans but found that there was more to sustaining the deduction than just doing that.

The materials for this week's presentation can be downloaded from http://edzollars.com/2007-02-17_Medical.pdf

We also share early experiences with Microsoft Vista, Word 2007 and Excel 2007.  You can also find a tipcard for Excel 2007  at the following site: http://www.mrexcel.com/excel2007tipcard.html   The author of that site also has a daily video podcast filled with Excel tips.  Information about the podcast can be found at: http://www.mrexcel.com/podcast.shtml

And, as you might expect, information about his offerings in general can be found at http://www.mrexcel.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

]]> podcasts Monday, 12 February 2007 04:48:43 GMT http://leimbergservices.com/rss/feed.cfm?id=165 Edward K. Zollars, CPA The New and Improved Health Savings Account - Ed Zollars http://leimbergservices.com/rss/feed.cfm?id=164
The materials for the podcast can be downloaded from http://edzollars.com/2007-02-03_HSAs.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

]]> podcasts Monday, 12 February 2007 04:46:27 GMT http://leimbergservices.com/rss/feed.cfm?id=164 Edward K. Zollars, CPA It's a Matter of (Misplaced) Trust-Taxpayer Reliance on Advice - Ed Zollars http://leimbergservices.com/rss/feed.cfm?id=129 Lehrer v. Commissioner (TC Memo 2006-156) a taxpayer learned the hard way that selecting a preparer predominantly on which one computes the lowest tax is not necessarily the best way to end up well advised.

And the case of Diem v. Commissioner (TC Summary 2006-121) is useful for those clients that will try and check your advice by calling the IRS for an answer and then reporting the IRS's answer to you (so, you know, you don't have to do any work on that one).  Mr. Diem was clobbered when it turned out an IRS employee's assurance that the program offered by his employer would be treated just like the workers compensation style claim he was giving up for tax purposes turned out not to be so.

The materials for this week's presentation are found at http://edzollars.com/2006-08-03_Trust.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

]]> podcasts Friday, 4 August 2006 08:25:05 GMT http://leimbergservices.com/rss/feed.cfm?id=129 Edward K. Zollars, Extra, Extra - IRS Headliner on S Corporation Shareholders and 162(l) - Ed Zollars http://leimbergservices.com/rss/feed.cfm?id=121 The IRS on May 15 issued a "Headliner" on their website directed at tax professionals that attempted to explain the treatment of policies purchased by a single employee shareholder of an S corporation in the shareholder's own name.

In this podcast we look at the headliner, and consider whether Revenue Ruling 61-146 offers an option that solves the problem this ruling points out.

The materials can be downloaded at http://edzollars.com/2006-06-10_Medical_S_Corporation.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

]]> podcasts Saturday, 10 June 2006 12:15:57 GMT http://leimbergservices.com/rss/feed.cfm?id=121 Edward K. Zollars, CPA Unreasonably Not Injured - Ed Zollars http://leimbergservices.com/rss/feed.cfm?id=109 Goode v. Commissioner, TC Memo 2006-48, to illustrate these issues. 

As well, we look at another attempt at getting reasonable cause to take a position--ask the President (as in George W. Bush), or at least have someone else do it and then claim to rely on the answer received when the question is delegated to an individual at the IRS.  This was the attempt of the taxpayer in Smith v. Commissioner, TC Memo 2006-51.

The materials can be downloaded from http://edzollars.com/2006-04-01_Injury.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

]]> podcasts Fri, 31 March 2006 07:45:59 GMT http://leimbergservices.com/rss/feed.cfm?id=109 Edward K. Zollars, CPA Doctor My Eyes Have Seen the Deduction - Medical Expenses and the Spouse - Ed Zollars http://leimbergservices.com/rss/feed.cfm?id=101

This PodCast concerns issues surrounding what are medical expenses for various tax purposes, as well as a case where the taxpayer successfully defended hiring her spouse as employee, and then covered him under a medical reimbursement plan.

The materials for this week's podcast are at this link.



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

]]> podcasts Fri, 24 February 2006 10:08:55 GMT http://leimbergservices.com/rss/feed.cfm?id=101 Edward K. Zollars, CPA Efficient Tax Research - Ed Zollars http://leimbergservices.com/rss/feed.cfm?id=100

This Podcast considers issues and methods of tax research. Ed Zollars deals with research issues that arise in a tax practice.

The materials are found at this link.



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

]]> podcasts Fri, 17 February 2006 08:47:35 GMT http://leimbergservices.com/rss/feed.cfm?id=100 Edward K. Zollars, CPA What is My Motive http://leimbergservices.com/rss/feed.cfm?id=76 This Podcast considers a case involving two doctors who receive funds from the local school to use for the education of their autistic child.

The doctors attempted to claim they were running a business and attempted to deduct the net losses they incurred. The Tax Court analyzed this case under Section 183.

We also go on beyond this case (whose result probably isn't surprising to most listeners) to discuss the general "hobby loss" rules under Section 183.

The materials can be downloaded here.



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

]]> podcasts Sat, 26 Nov 2005 01:00:00 GMT http://leimbergservices.com/rss/feed.cfm?id=76 edzollarstaxupdate@gmail.com What's Up Doc? Medical Reimbursement Plans http://leimbergservices.com/rss/feed.cfm?id=59 This Podcast pertains to uninsured medical reimbursement plans--a structure that's not for everyone, but which is a perfect fit in the right situation.

Download the materials here before listening to this broadcast.



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

]]> podcasts Fri, 29 Jul 2005 http://leimbergservices.com/rss/feed.cfm?id=59 edzollarstaxupdate@gmail.com Employee Business Expenses and Accountable Plans (Fixed Audio) http://leimbergservices.com/rss/feed.cfm?id=57
Please download the "handout" in addition to listening to the podcast itself.

The presentation deals with the requirements that must be met for reimbursement of an employee's expenses to be excluded from the employee's income.

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

]]> podcasts Sun, 24 Jul 2005 http://leimbergservices.com/rss/feed.cfm?id=57 edzollarstaxupdate@gmail.com Self Employed Health Insurance Deduction http://leimbergservices.com/rss/feed.cfm?id=54
Information for the podcast is found at http://www.edzollars.com/SelfEmployedHealthInsurance.pdf.

The program also covers the recently issued IRS Chief Counsel Memorandum 200524001. 



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

]]> podcasts Sat, 16 Jul 2005 http://leimbergservices.com/rss/feed.cfm?id=54 ed@hmtzcpas.com