Upcoming Webinars Archived Webinars

· Tuesday, June 20th @3:00pm

Mike DiMayo, Principal, Oxford Risk Management Group, on Tuesday, June 20th  @ 3:00pm EDT, in his 75 minute LISI webinar

CLICK to access discounted pricing for LISI members

“What’s New with Captive Insurance Companies

2016 was an eventful year for 831(b) captive insurance companies. The PATH Act increased the annual contribution limit to $2.2 mil and also implemented complicated diversification/ownership rules. The IRS then issued Notice 2016-66, which identified certain captive insurance companies as "transactions of interest." Captive insurance companies subject to the Notice had new disclosure obligations under Form 8886, while "Material Advisors" had to disclose on form 8918 details of their own involvement as well as maintain lists of clients engaged in transactions identified in the Notice. If not done or not done correctly, significant penalties could follow. 

The best way for advisors to understand these significant changes is to join
in his 75 minute LISI webinar where Mike will cover:

· Recap of PATH ACT requirements, now in effect for 2017

· Compliant captive designs that meet the new PATH Act requirements and allow for alternative ownership structures

· What's new with the IRS campaign on 831(b) captives?

· IRS Notice 2016-66 summary and its impact on 831(b) clients and their advisors, including Oxford's experience with Forms 8886 and 8819

· Compliance and Best Practices in 2017

· Risk management alternatives to 831(b)

Mike DiMayo CFP, ACI, CLU, ChFC is a Principal of Oxford Risk Management Group, one of the country’s fastest growing and dominant market leaders in the enterprise risk captive insurance industry. Oxford’s “Best-in-Class” team of professional specialists includes the world’s most prominent attorneys, actuaries, risk managers, and auditors who live and breathe captive insurance every day; the most experienced and credentialed independent advisory team anywhere. Oxford has developed outstanding relationships with domestic and international insurance regulatory teams. Their captive platforms have passed rigorous due-diligence review and are recommended by the nation’s leading legal, accounting, insurance and investment advisory firms.

Oxford was selected to work with the Self-Insurance Institute of America (SIIA) to provide comments and analysis to Members of Congress that helped shape the PATH Act and legislative changes to 831(b) and has received industry awards for excellence. Oxford brings Fortune 500-style enterprise risk management to small and mid-size organizations on a turn-key basis. Risk management solutions delivered to bring predicable results, while remaining in compliance with all laws and regulations, with legendary attention to customer service. Oxford was recognized by Captive Review for the second consecutive year as one of the Top 20 Key Influencers for Enterprise Risk Captives.

· Thursday, June 29th @3:00pm

Bob Keebler , CPA/PFS, MST, AEP (Distinguished) on Thursday, June 29th  @ 3:00pm EDT, in his 60 minute LISI webinar

CLICK to access discounted pricing for LISI members

of Portability and Rev Proc 2017-34.

For purposes of federal estate and gift taxes, a portability election allows a DSUE ("deceased spousal unused exclusion") amount to become available for application to the surviving spouse's subsequent transfers during life or at death. The has IRS issued numerous private letter rulings granting an extension of time to elect portability when the decedent's estate was not required to file an estate tax return.

On June 9th, the IRS issued Revenue Procedure 2017-34 which describes the "simplified procedures" for estates requesting an extension of time to make a portability election. The new simplified method can be used instead of the letter ruling process, and best of all, no user fees are required for submissions filed in accordance with the Revenue Procedure.

There' no better time than the present for advisors to refresh their understanding of the portability election and the new simplified procedures. To do that, be sure to join Bob Keebler in his 60 minute LISI webinar titled "What Advisors Need to Know About Portability, Including Rev Proc 2017-34." During his webinar, Bob will cover the following topics:

· Understanding the relief provided in Rev Proc 2017-34 and why this procedure is welcome;

· Who cannot use the new procedure;

· The two year portability rule;

· Obtaining estate tax refunds after portability filings;

· The mathematics of portability in depth;

· Portability for large and small IRAs;

· Portability in second marriages and premarital agreements;

· Using portability for income tax planning.

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals. In the past 20 years, he has received over 250 favorable private letter rulings including several key rulings of "first impression." Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms. Mr. Keebler is the Chair of the AICPA's Advanced Estate Planning Conference. He is a featured columnist for CCH’s Taxes Magazine - "Family Tax Planning Forum," Bob is also a contributing author to the American Bar Association’s The ABA Practical Guide to Estate Planning. Robert.Keebler@KeeblerandAssociates.com

· Monday, July 10th @3:00pm

· Steve Oshins - Using Non-Grantor Trusts to Save State Income Taxes

· Why state income tax planning is now more important than estate tax planning

· What factors states use to tax a trust

· How to design a non-grantor trust to avoid state income taxes

· Which states' residents can most easily avoid state income taxes

· The differences from state-to-state, including examples of many of the most popular states' taxation rules

· Planning opportunities to avoid state income taxation on income earned by gifted or inherited assets

· How to fix an existing trust to remove state income taxation

· Avoiding state income tax using a third-party trust where the settlor isn't a beneficiary

· Avoiding state income tax using a self-settled trust where the settlor is a beneficiary (an 'ING Trust')

· And much more!

· Monday, June 5th @ 3:00 pm

For many years, practitioners have struggled to find ways to change the terms of an irrevocable trust. Through common law and through the decanting statutes that have been enacted in many jurisdictions, it is now possible to modify an irrevocable trust.  Decanting is one of the most important developments in estate planning in a long time. One of the best ways advisors can better understand these developments is to join

Steve Oshins "The Private Decanting: A Do-Over Trust While Maintaining Privacy From Your Family"

CLICK to access discounted pricing for LISI members of the webinar RECORDING

Join Steve for his 60-minute presentation where he will describe:

· Why decanting will open up more planning opportunities for you and your clients

· Why an irrevocable trust isn’t necessarily irrevocable

· The authority allowing a trustee to decant a trust

· The differences from state-to-state

· Which seven states allow a trustee to privately decant a trust

· How to decant a trust even if the trust is sitused in a non-decanting jurisdiction

· How to decant a trust to save estate taxes

· How to decant a trust to save federal and state income taxes

· How to decant a trust to protect the trust assets from creditors and divorcing spouses

· How to indirectly add a new beneficiary using a decanting using two steps


· Monday, May 22nd @ 3:00 pm

Bob Keebler on Entity Planning in Light of the Trump Tax Proposal

CLICK to access discounted pricing for LISI members of the webinar RECORDING

· Strategies for pending tax rate reductions

Strategies for the end of net investment income tax

Impact on pensions and profit sharing plans

The impact of rate reduction on life insurance funded fringe benefit plans, including  split dollar, deferred compensation and executive bonus plans

Capital structure considerations and interest expense

The taxation of C-Corporations including dividends and sales

Application of Section 1202 tax exclusion on small business stock

The taxation  of S-Corporations including dividends and sales

The taxation of partnerships and LLCs including distributions and sales

754 elections compared to S-Corporation treatment

Advantages of one level taxation with S-Corps and Partnerships

· Monday, May 1, 2017 3:00 PM - 4:00 PM EDT

Bob Keebler on the Trump Tax Plan

CLICK to access discounted pricing for LISI members of the webinar RECORDING.

All paid attendees have access to a recorded version of the webinar.

Presented - Mon, May 1, 2017 3:00 PM - 4:00 PM EDT

President Trump has made no secret of the fact that he’d like to see a major tax bill enacted that includes broad-based tax reform and significant tax cuts and Bob’s webinar will provide members with his analysis of the tax plan that President Trump will announce this Wednesday.

Bob’s presentation gives you the head start you need to help clients plan for the coming changes to the tax code. Be sure to join Bob for his 45-minute, timely presentation, where he reviewed:

* What tax reform could look like;
* What the winning strategies could be;
* Make himself available for any questions you might have.