est Forensic and Investigative Accounting Casebook (1st Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:44:52 GMT Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why. 350 pages Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Forensic and Investigative Accounting (6th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:37:07 GMT Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIONS Chapter 17 — Business Valuation. PART SIX: FORENIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:18:22 GMT Mark L. Ascher. J.D., LL.M., Brings you up to date on the latest developments in this complex and constantly changing area. Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements. 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Table of Cases Table of Internal Revenue Code Sections Table of Treasury Regulations Table of Revenue Rulings Table of Federal Statutes Table of State Statutes Table of Uniform and Model Acts Table of Restatements of Law Index Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 201If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:01:25 GMT Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:34:47 GMT Available: June 2012 Author: Mark L. Ascher Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: The Income Tax Meaning of Estates and Trusts Decedent's Income Tax Liability for the Year of Death Income in Respect of Decedents Partnership Interests Distributable Net Income The Charitable Deduction Distributions The Passive Activity Rules The Throwback Rule Grantor Trusts Split-Interest Charitable Trusts Termination and Modification The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Loose-leaf book Related books: Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:10:36 GMT Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:09:57 GMT At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due. This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Among the subjects covered in this quick answer reference are: Decedent's last return Death of a partnership member Decedent's stock holdings Income tax return of estate or trust Grantor trusts Beneficiary's tax liability Bankruptcy estates Fiduciary duties and liabilities 9780808038382 6" x 9" 240 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Full Article
est Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:05:11 GMT Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Price on Contemporary Estate Planning (2015) (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013 By www.cch.ca Published On :: Thu, 21 Mar 2013 13:51:00 GMT - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Reflects developments through March 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:13:45 GMT Available: April 2012 - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. Reflects developments through February, 2012. Related books: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Income Tax Regulations (Winter 2013) (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition By www.cch.ca Published On :: Fri, 02 May 2014 13:18:03 GMT Published: June 2012 Comprehensive coverage is the hallmark of Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition. It combines textual material with well-written examples, explanations, and questions to test students’ comprehension and provide them with practice in applying information to fact patterns. It includes comprehensive questions which present a variety of issues in one fact situation. Topics covered: Transfer of death deeds Self-settled spendthrift trusts The Rule Against Perpetuities reform Federal Gift, Estate, and Generation-Skipping Transfer Tax Uniform Trust Code The rights of same-sex partners Medicaid planning Physician-assisted suicide Intestacy Wills and trusts, including non-probate assets Disability and death planning Malpractice and professional responsibility If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Estate Planning: Principles and Problems, Third Edition By www.cch.ca Published On :: Fri, 02 May 2014 13:34:58 GMT Published: October 2011 This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises. Topics covered: Tax Relief Unemployment Insurance Re-authorization Job Creation Act of 2010 Same-sex marriage and planning Uniform Probate Code’s 2008 changes dealing with definitions of children Durable powers of attorney and medical care directives, including “persistent vegetative state” Retirement asset tax planning material Trust “decanting” Family offices and private trust companies Pet Trusts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Estate Planning with Life Insurance, 5th Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:43:34 GMT This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy. This handy reference includes: A comprehensive Estate Planning Fact Finder How to resolve and plan for estate liquidity needs The role of corporate-owned life insurance in estate and business planning Detailed strategies for funding buy/sell agreements Insurance needs and succession planning for owners of family businesses The use of life insurance in planning with trusts The role of life insurance in charitable giving New for this edition: Discussion of new income tax rules for 10/8 policies and leveraged insured annuities Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations Review of proposed new rules for exempt life insurance policies Expanded commentary regarding the transfer of insurance policies between corporations and shareholders Update on changes to dividend tax rates and the capital gains exemption Expanded commentary on post-mortem tax planning including “pipeline” planning Detailed new section on family shareholders agreements Review of new rules affecting retirement compensation arrangements Important new cases concerning shareholder disputes and dependant and spousal support claims Expanded case studies Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has leIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Estate Planning (2013 Edition) (U.S.) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:40:52 GMT Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing indepth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations. Volume One Chapter 1 Introduction Chapter 2 Intestacy: Estate Plans by Operation of State Law Chapter 3 Wills as Estate Planning Instruments Chapter 4 Trusts as Estate Planning Instruments Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries Chapter 6 Inter Vivos Transfers Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers Volume Two Chapter 8 Nonprobate Transfers: Life Insurance Chapter 9 Nonprobate Transfers: Retirement Benefits Chapter 10 Concurrent Interests Chapter 11 Future Interests Chapter 12 Powers of Appointment: Building Flexibility Into the Plan Chapter 13 Marital Deduction Planning Chapter 14 Charitable Deduction Planning Chapter 15 Postmortem Estate Planning: Administration and Compliance Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:01:56 GMT 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 updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts 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 Domestic Relations Chapter 15 Post-Death Estate Planning Chapter 16 Benefit Plans Chapter 17 Tax-Qualified Retirement Plans Chapter 18 Employee Stock Ownership Plans Chapter 19 Nonqualified 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 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables Appendix B Act/Public Law Number 7" x 10" 1,300 pages Related Products Full Article
est Estate & Retirement Planning Answer Book, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:00:05 GMT 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
est Estate & Gift Tax Handbook (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 08:56:38 GMT Susan Flax Posner Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving. The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook: Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Form 1041, United States Income Tax Return for a Trust Form 1041, United States Income Tax Return for an Estate Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts Form 1040, Decedent's Final Individual Income Tax Return. All relevant terms and key concepts are thoroughly defined and illustrated. Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010 Chapter 2: The Federal Gift Tax Chapter 3: Revocable Living Trusts Chapter 4: Life Insurance Chapter 5: Anti-Freeze Valuation Rules Chapter 6: GRITs, GRATs, GRUTs Chapter 7: Qualified Personal Residence Truats (QPRTs) Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers Chapter 9: Tax-Free Gifts Chapter 10: Charitable and Split Interest Transfers Chapter 11: Marital Deduction Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool Chapter 13: Family Limited Partnerships (FLPs) Chapter 14: Calculation of the Gift Tax Chapter 15: Portability Chapter 16: Transfer Taxes Imposed on Expatriates Chapter 17: The Gift Tax Return-Form 709 Chapter 18: The Federal Estate Tax Chapter 19: Valuation Chapter 20: Estate Tax Deductions Chapter 21: Estate Tax Credits Chapter 22: Computation of Estate Tax Chapter 23: Opinions for Paying the Estate Tax Chapter 24: The Estate Tax Return-Form 706 Chapter 25: Generation-Skipping Transfer Tax Chapter 26: Decedent's Final Income Tax Return Chapter 27: Sample of Decedent's Final Income Tax Return Chapter 28: Income Taxation of Trusts and Estates Chapter 29: Sample Income Tax Returns for Trusts Chapter 30: Sample Income Tax Returns for Estates Appendix A: Glossary of Terms 7-1/2" x 10" 1,292 pages Related Products Full Article
est Estate & Gift Tax Handbook (2013) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 10:10:10 GMT Author: Susan Flax Posner Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving. The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year. Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country. The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook: -Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife -Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return -Form 1041, United States Income Tax Return for a Trust -Form 1041, United States Income Tax Return for an Estate -Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts -Form 1040, Decedent's Final Individual Income Tax Return. Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010 Chapter 2: The Federal Gift Tax Chapter 3: Revocable Living Trusts Chapter 4: Life Insurance Chapter 5: Anti-Freeze Valuation Rules Chapter 6: GRITs, GRATs, GRUTs Chapter 7: Qualified Personal Residence Truats (QPRTs) Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers Chapter 9: Tax-Free Gifts Chapter 10: Charitable and Split Interest Transfers Chapter 11: Marital Deduction Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool Chapter 13: Family Limited Partnerships (FLPs) Chapter 14: Calculation of the Gift Tax Chapter 15: Gifts by Nonresident Citizens Chapter 16: Transfer Taxes Imposed on Expatriates Chapter 17: The Gift Tax Return — Form 709 Chapter 18: The Federal Estate Tax Chapter 19: Valuation Chapter 20: EstatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances By www.cch.ca Published On :: Thu, 21 May 2009 14:13:31 GMT This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing. Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements. Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists. Table of contents: Chapter 1 Corporate Partnering/Strategic Alliances Chapter 2 Preliminary Agreements Chapter 3 The Alliance Agreements Chapter 4 Equity Investments by One Partner in the Other Chapter 5 Partnering with Universities and Non-Profit Research Institutes Chapter 6 Spin-Out Transactions Chapter 7 Life Sciences Transactions Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements Chapter 10 Teaming Agreement If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers By www.cch.ca Published On :: Thu, 18 Oct 2012 12:33:57 GMT 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. Full Article
est Best Practices in Financial Planning for Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 17:02:40 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover: The role of the accountant in financial planning What is permitted and what is prohibited The importance of the engagement letter The financial planning process from setting goals to presenting the plan Best practices and lessons learned Part One: Why Financial Planning is Important to Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel By www.cch.ca Published On :: Wed, 04 Dec 2013 14:50:48 GMT A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest. This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise. Key Learning Objectives: Learn about the provincial Law Society rules on conflicts of interest in Canada; Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts; Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and Learn about best practices and policies to avoid conflicts of interest. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs. Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly. This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided. More specifically, topics covered will include: What elements are required for a properly created trust Tax issues to review when creating a trust and in particular the tax attribution rules Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting Change of trustees - change of control from a tax perspective What are the tax and other limitations of amending a trust once created What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Archived Webinar - Implementing Estate Freezes Part I By www.cch.ca Published On :: Wed, 21 Nov 2012 10:34:05 GMT One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities. Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include: What is an estate freeze? When should a freeze be implemented? Basic configuration Share provisions Section 85 vs section 86 freezes Common pitfalls The use of trusts Tax traps associated with estate freezes Part 2 of this series will air during the winter semester. Details can be found at [link coming later]. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est A Practical Guide to Estates and Trusts, 3rd Edition By www.cch.ca Published On :: Tue, 01 May 2007 08:30:09 GMT A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.The new edition of A Practical Guide to Estates and Trusts has been updated to include: all legislative changes to October 2010 new CRA administrative filing requirements new CRA technical interpretations new court cases with respect to trust residency determination Other topics covered include: Estate Administration Calculating Income Taxes Payable Income and Capital Interest in Trusts Family Trusts Executor's Compensation Estate Accounting Capital Gains Deduction Allocations – Designations Anti-Avoidance Rules The 21-Year Deemed Disposition Rule The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms. Related ProductsImplementing Estate Freezes, 3rd EditionEstate Planning with Life Insurance, 5th EditionDeath of a Taxpayer, 10th EditionThe Estate Planner's Handbook, 4th Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
est Prestandard for Performance-Based Wind Design. By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article
est Art and architecture of the synagogue in Byzantine Palaestina / by Asaf Friedman By library.mit.edu Published On :: Sun, 5 Jan 2020 06:00:02 EST Rotch Library - NA5977.F75 2019 Full Article
est A friendly rest room: developing toilets of the future for disabled and elderly people / edited by Johan F.M. Molenbroek, John Mantas and Renate de Bruin By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Online Resource Full Article
est Downward spiral: El Helicoide's descent from mall to prison / Celeste Olalquiaga and Lisa Blackmore, editors By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA935.6 D69 2018 Full Article
est Non-standard architectural productions: between aesthetic experience and social action / edited by Sandra Karina Löschke By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA2542.4.N66 2020 Full Article
est Vermittlungswege der Moderne: Neues Bauen in Palästina 1923-1948 = The transfer of modernity: architectural modernism in Palestine 1923-1948 / Herausgegeben von/edited by Jörg Stabenow, Ronny Schüler By library.mit.edu Published On :: Sun, 9 Feb 2020 06:00:01 EST Rotch Library - NA21.V47 2019 Full Article
est Spon's estimating costs guide to finishings: painting, decorating, plastering and tiling unit rates and project costs / Bryan Spain By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Online Resource Full Article
est Spon's estimating costs guide to minor landscaping, gardening and external works / Bryan Spain By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Online Resource Full Article
est Spon's landscape and external works price book. edited by Davis Langdon and Everest By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
est Spon's first stage estimating handbook: an essential guide in the early decision-making processes on the viability of construction projects / edited by Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
est Spon's landscape and external works price book 2004 / edited by Davis Langdon and Everest By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
est Spon's estimating costs guide to roofing: unit rates and project costs / Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
est Spon's first stage estimating handbook / Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
est Spon's estimating costs guide to minor works, alterations, and repairs to fire, flood, gale, and theft damage / edited by Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
est Spon's estimating costs guide to plumbing and heating: unit rates and total project costs / [edited by] Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
est Spon's first stage estimating handbook / Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
est Whole building air leakage: testing and building performance impacts / editors, Theresa Weston, Keith Nelson, and Katherine Wissink By library.mit.edu Published On :: Sun, 29 Mar 2020 06:00:01 EDT Barker Library - TH1719.W46 2019 Full Article
est Architecture in global socialism: Eastern Europe, West Africa, and the Middle East in the Cold War / Łukasz Stanke By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Rotch Library - NA680.S79 2020 Full Article
est Estate landscapes in northern Europe / edited by Jonathan Finch, Kristine Dyrmann and Mikael Frausing By library.mit.edu Published On :: Sun, 3 May 2020 06:00:01 EDT Rotch Library - SB470.55.E853 E88 2019 Full Article
est [ASAP] S<sub>N</sub>2 and E2 Branching of Main-Group-Metal Alkyl Intermediates in Alkane CH Oxidation: Mechanistic Investigation Using Isotopically Labeled Main-Group-Metal Alkyls By feedproxy.google.com Published On :: Fri, 24 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00120 Full Article
est [ASAP] Electrosynthetic Route to Cyclopentadienyl Rhenium Hydride Complexes Enabled by Electrochemical Investigations of their Redox-Induced Formation By feedproxy.google.com Published On :: Wed, 29 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00049 Full Article
est Gujarat HC restores land to civic body from royals By timesofindia.indiatimes.com Published On :: Sat, 09 May 2020 06:42:55 IST The Gujarat high court rebuked the erstwhile royal family of the princely state of Bhavnagar for its "dishonest intention" to claim a land parcel in an unauthorized manner from the Bhavnagar Municipal Corporation. Full Article
est Solvent-free and montmorillonite K10-catalyzed domino reactions for the synthesis of pyrazoles with alkynylester as a dual synthon By feeds.rsc.org Published On :: Green Chem., 2020, 22,2388-2393DOI: 10.1039/D0GC00162G, CommunicationSesuraj Babiola Annes, Rajendhiran Saritha, Saravanan Subramanian, Bhaskaran Shankar, Subburethinam RameshA highly regioselective, solvent-free and montmorillonite K10 clay-catalyzed domino process with an unprecedented C–C bond formation reaction is described for the synthesis of new class of tri-substituted and di-substituted pyrazole derivatives.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
est Incorporation of novel degradable oligoester crosslinkers into waterborne pressure sensitive adhesives: towards removable adhesives By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC00463D, PaperFabian Wenzel, Amaia Agirre, Miren Aguirre, Jose Ramon LeizaNovel partially degradable waterborne pressure sensitive adhesives can be easily removed from substrates under mild alkali conditions opening the door for sustainable (less solvent and energy consumption) recycling processes.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
est Died: Darrin Patrick, Who Used His Fall and Restoration to Help Struggling Pastors By feeds.christianitytoday.com Published On :: Fri, 08 May 2020 12:52:00 PDT (UPDATED) The St. Louis pastor spoke up about the difficulties faced by leaders and critiqued “celebrity culture” in ministry. Darrin Patrick, a megachurch pastor, author, and speaker, has died. Patrick was a teaching pastor at Seacoast Church, a multi-site megachurch based in Mount Pleasant, South Carolina, and the founding pastor of the Journey Church in St. Louis, where he lived. In a Friday evening update, Seacoast Church stated: “Darrin was target shooting with a friend at the time of his death. An official cause of death has not been released but it appears to be a self-inflicted gunshot wound. No foul play is suspected.” Patrick’s unexpected death came as a shock to friends and colleagues. Robby Gallaty, pastor of Long Hollow Baptist, in Hendersonville, Tennessee, said that Patrick was scheduled to speak at his church next weekend. “I just talked to him Tuesday and Wednesday,” said Gallaty. “This is the second close friend I have lost in a year.” Gallaty first met Patrick in 2015 and had invited him to speak the following year at a men’s ministry event at Long Hollow. Just before the event, he said, Patrick called and said he was leaving the ministry. At the time, Patrick had been a rising star among Reformed evangelical circles and was serving as vice-president of the Acts 29 church planting network. He was fired from Journey for what church elders called misconduct including “inappropriate meetings, conversations, and phone calls with two women” and an abuse of power. Despite Patrick’s fall from ministry, the two stayed friends. Patrick admitted his faults and got counseling. He went through a restoration process that lasted 26 months, according to a 2019 blog interview posted at Christianity Today. He returned to the ministry as a preacher but not as a senior pastor of a church. ...Continue reading... Full Article
