Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Tax Planning in Marital Settlements
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonquaified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section

If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

Published: November 2012

Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

• Dealer registration
• Adviser registration
• Investment fund manager registration
• Prospectus requirements

If you would like more details about this product, or would like to order a copy online, please click here.

Rotch Library - NA2543.S6 R685 2019

Rotch Library - NA6143.M43 2016

Thanks again to Handheld Conference for supporting this week’s episode. It’s a conference focusing on “big ideas for small devices” taking place in Cardiff, UK on November 27th – 28th. Grab your ticket today.

This week we focus on Yahoo!’s decision to ban remote working, executing ideas, deep dish pizza and automagical open source cocktails.

• Handheld Conference
• Richard Wiggins
• Shopify workshops and meetups
• Keir’s Responsive Day Out roundup
• Responsive Day Out audio
• Responsive GA
• Enquire.js
• Contents data protection
• DHH on Yahoo! remote working
• Daniel Howells on Yahoo! remote working
• The Yahoo! yodel
• Execute book
• Drew Wilson
• Josh Long
• Pictos
• Spacebox
• Sanebox
• Patxi’s San Francisco
• Pabst Blue Ribbon
• Aaron Robbs & Mark DiCristina  – Pizza enthusiasts
• Bartendro
• Diffords Guide to cocktails

We are back after a what can only be termed a travel enforced sabbatical. This week we chat about two new books focusing on remote working, Kieran regales us with more eco-living tales and we discuss why our industry seems obsessed on building businesses to flip.

• Brooklyn Beta
• Build
• Handheld
• Wood Grenade
• Automate Your Responsive Images With Mobify.js
• Remote by 37signals
• Year Without Pants
• Knock to Unlock
• Anatomy of a Password Disaster
• The Death of Everpix
• Warby Barker

In a change to the announced billing, an impromptu early morning phone call made us think a chat about remote working might be in order. As many of us fight the January blues, and inevitable bout of illness that the new year often brings, it felt a timely opportunity to discuss the good, and the bad, aspects of working from a distance.

Topics we discuss include:

• How does working remotely affect us?
• What we both like and dislike about it
• How much real work you achieve per day
• The importance of “banter”
• Is the reality like the dream?
• A typical day for remote working?
• Do we put extra pressure on ourselves to output more as we are not in the office?
• How to feel part of the company you work for

And finally for those Nabaztag doubters out there you can read the full history of the internet enabled rabbit on Wikipedia!

Five Simple Steps Giveaway

To be in with a chance of winning one of the two sets of Five Simple Step’s Pocket Guide Collection 3 all you have to do it answer one of the following two questions correctly. Kieran’s decision will be final (he’s a harsh judge):

1. Q: What was Matthew Lillard’s handle in the cult-classic 1995 film Hackers?
2. Q: In the same year Sandra Bullock played a Systems Analyst in the film The Net. During the course of the film her identity is changed by cyber criminals but what is the name they gave her?

To enter just send a tweet to @backtofrontshow with your answer. We’ll announce winners on the next episode.

Canadian Pensions and Retirement Income Planning covers all types of retirement income plans including defined benefit, defined contribution, RRSPs, and deferred profit sharing plans. It is ideal for pension plan sponsors, administrators, accountants, tax advisers, human resource professionals, actuaries, and pension consultants, as well as students and others interested in better understanding Canada’s tax rules for retirement income programs.

What's new in this edition?

This edition provides a comprehensive look at Canada’s tax rules for retirement income programs including:

• detailed analysis of all registration rules for registered pension plans and deferred profit sharing plans
• the rules for determining the calculation of pension adjustments, past service pension adjustments, and pension adjustment reversals
• new and updated numerical examples for PAs, PSPAs, and PAR calculations
• expanded and updated information on Registered Plan Directorate policies based on the most recent interpretation and changes
• tax rules around phased retirement programs
• updated information on defined contribution programs, rules and employer strategies
• updated background material on minimum pension standards, actuarial valuations, and accounting standards to provide context to the tax rules
• glossary of updated forms and filing requirements
• charts of relevant and commonly used reference data including CPP/QPP/YMPE, average wage, CPI, interest rates and relevant Income Tax Act (Canada) limits
• cross-referencing of tax rules to relevant sections of Income Tax Act (Canada)

Author: 

Towers Watson, a leading global professional services company that helps organizations improve performance through effective people, risk, and financial management. With 14,000 associates around the world, Towers Watson offers solutions in the areas of employee benefits, talent management, rewards, and risk and capital management.

If you would like more details about this product, or would like to order a copy online, please click here.

Australia. Parliament. Senate. Community Affairs References Committee

Mathews, Donald K