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Human Issues in Estate Planning for the Closely Held Business (40 pp) (relevancy score: 100%)

by Lauren J. Wolven, Esquire
from Advanced Estate Planning Techniques for Family Owned and Closely Held Businesses (December 8, 2010)

2 Advanced Estate Planning Techniques for Family Owned and Closely Held Business ALI-ABA September 13, 2010 Webcast Course Human Issues in Estate Planning for the Family Owned and Closely Held Business Lauren J. Wolven, J.D.1 Prior to October 1, 2010 Horwood Marcus & Berk Chtd. 924586/1/88888.LWOLVEN 3 Advanced Estate Planning Techniques for Family Owned and Closely Held Business ALI-ABA September 13, 2010 Human Issues in Estate Planning for the Family Owned and Closely Held Business By ...

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Mom and Pop Want to Retire on a Full Salary – How Can the Company Afford To Do It? (50 pp) (relevancy score: 100%)

by Donald O. Jansen, Esquire
from Advanced Estate Planning Techniques for Family Owned and Closely Held Businesses (December 8, 2010)

35 4. Is the Restricted Access Executive Bonus Plan a pension benefit plan rather than a welfare benefit plan under ERISA? ............................................... C. Qualified Plans Expensive For may closely-held companies, nonqualified deferred compensation plans are the only means of deferring compensation for the top executives. An "excess benefit plan" is a defined benefit plan which provides benefits to executives in excess of the IRC Section 415 or compensation limits on ...

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Tools and Techniques for Transferring the Business to the Next Generation (154 pp) (relevancy score: 100%)

by Ronald D. Aucutt
from Advanced Estate Planning Techniques for Family Owned and Closely Held Businesses (December 8, 2010)

Use of Grantor Retained Annuity Trusts (GRATs) .................................................... A sale to a grantor trust also capitalizes on the lack of symmetry between the income tax rules governing grantor trusts and the estate tax rules governing includibility in the gross estate. - 4 - 99 C. GRATs as Grantor Trusts 1. Benefits of qualifying as a grantor trust.

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The Important Role of Life Insurance in the Closely Held or Family Owned Business (26 pp) (relevancy score: 100%)

by Charles L. Ratner
from Advanced Estate Planning Techniques for Family Owned and Closely Held Businesses (December 8, 2010)

Many policies distinguish between the "current premium" and "maximum guaranteed premium," which the company will specify in the policy. F. No-Lapse Universal Life 1. The no-lapse universal life policy, also known as "guaranteed UL", allows the policy owner to lock-in a premium that is guaranteed to support the death benefit. G. Variable Universal Life 1. Like its general account sibling universal life, variable universal life (VUL) is a flexible premium policy that allows the policyholder ...

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Employee Benefits For Same-Sex Married Spouses and Domestic Partners PowerPoint Presentation (98 pp) (relevancy score: 100%)

by Ronald J. Triche
from Same-Sex Marriage and Employee Benefit Plans: What Your Clients Need to Know (September 30, 2010)

More Information: Employee Benefits For Same-Sex Married Spouses and Domestic Partners PowerPoint Presentation Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $39.00


Milavetz, et al. v. United States, No. 08–1119; Decided March 8, 2010 (36 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (September 16, 2010)

Held: 1. Attorneys who provide bankruptcy assistance to assisted persons are debt relief agencies under the BAPCPA. The District Court agreed with Milavetz thatthe term "debt relief agency" does not include attorneys,App. Agreeing with the Court of Appeals, Milavetz contends that §526(a)(4) prohibits a debt relief agency from advising a client to incur any new debt while considering whether to file for bankruptcy.

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Milavetz, et al. v. United States: Merits Briefs and Select Amicus Briefs (368 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (September 16, 2010)

12 A. The Phrase "Debt Relief Agency" Does Not Unambiguously Include Attorneys, and Treating Attorneys As Debt Relief Agencies Generates Absurd Results ................................ If "Debt Relief Agency" Includes Attorneys, Section 526(a)(4) Is Unconstitutional .................................... If "Debt Relief Agency" Includes Attorneys, Sections 528(a)(4) & (b)(2)(B) Are Unconstitutional..............

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Select Chapters from Cooper and Vance, Attorney Liability in Bankruptcy (ABA 2006) (52 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (September 16, 2010)

This chapter offers anoverview of these provisions, which fall into three general categories: · New certification and sanctions provisions in Chapter 7 cases · Regulation of attorneys as "debt relief agencies" · Heightened certification requirements for reaffirmation agreements. Regulating Consumer Debtors' Attorneys as "Debt Relief Agencies" The BRA defines--and deprofessionalizes--debtors' attorneys as "debt relief agencies" and dramatically regulates an attorney's practice, from adver-...

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Next Chapter in Healthcare Reform: Patient Protection and Preventive Care Regulations (32 pp) (relevancy score: 100%)

by Greta E. Cowart
from Preexisting Conditions, Limits, Rescissions, Claims Procedures & Other Hot Health Reform Developments
New Rules & Recent Guidance
(July 22, 2010)

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 2 Document Outline Next Chapter in Healthcare Reform: Patient Protection and Preventive Care Regulations 1. Next Chapter in Healthcare Reform: Patient Protection and Preventive Care Regulations

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Interim Final Rules with Request for Comments Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections (June 28, 2010) (56 pp) (relevancy score: 100%)

by
from Preexisting Conditions, Limits, Rescissions, Claims Procedures & Other Hot Health Reform Developments
New Rules & Recent Guidance
(July 22, 2010)

The Affordable Care Act provides, individual health insurance coverage A. PHS Act Section 2704, Prohibition of however, that these protections apply from imposing lifetime or annual limits Preexisting Condition Exclusions (26 with respect to enrollees under age 19 on the dollar value of health benefits. Plans and policies with plan essential health benefit for purposes of lifetime limits on individual health or policy years that begin between applying the restricted annual limit.

More Information: Interim Final Rules with Request for Comments Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections (June 28, 2010) Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $39.00


Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (July 19, 2010) (36 pp) (relevancy score: 100%)

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from Preexisting Conditions, Limits, Rescissions, Claims Procedures & Other Hot Health Reform Developments
New Rules & Recent Guidance
(July 22, 2010)

(SARA), and the Occupational Safety interim final regulations implementing Department of Health and Human and Health Administration's (OSHA) the rules for group health plans and Services. The the cost-sharing requirements when a service; therefore the plan or issuer may implementation of other provisions of recommended preventive service is impose cost-sharing requirements for PHS Act sections 2701 through 2719A provided during an office visit. Health Resources and Services Administration ...

More Information: Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (July 19, 2010) Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


Interim Final Rules for Group Health Plans & Health Insurance Issuers Relating to Internal Claims & Appeals & External Review Processes under PPAC (July 22, 2010)-Additional Materials (132 pp) (relevancy score: 100%)

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from Preexisting Conditions, Limits, Rescissions, Claims Procedures & Other Hot Health Reform Developments
New Rules & Recent Guidance
(July 22, 2010)

The regulations will generally affect health insurance issuers; group health plans; and participants, beneficiaries, and enrollees in health insurance coverage and in group health plans. 1. Group health plans and health insurance issuers offering group health insurance coverage A group health plan and a health insurance issuer offering group health insurance coverage must comply with all the requirements applicable to group health plans under the DOL claims procedure regulation.

More Information: Interim Final Rules for Group Health Plans & Health Insurance Issuers Relating to Internal Claims & Appeals & External Review Processes under PPAC (July 22, 2010)-Additional Materials Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $49.00


Milavetz, et al. v. United States, No. 08–1119; Decided March 8, 2010 (36 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (June 29, 2010)

Held: 1. Attorneys who provide bankruptcy assistance to assisted persons are debt relief agencies under the BAPCPA. The District Court agreed with Milavetz thatthe term "debt relief agency" does not include attorneys,App. Agreeing with the Court of Appeals, Milavetz contends that §526(a)(4) prohibits a debt relief agency from advising a client to incur any new debt while considering whether to file for bankruptcy.

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Milavetz, et al. v. United States: Merits Briefs and Select Amicus Briefs (368 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (June 29, 2010)

12 A. The Phrase "Debt Relief Agency" Does Not Unambiguously Include Attorneys, and Treating Attorneys As Debt Relief Agencies Generates Absurd Results ................................ If "Debt Relief Agency" Includes Attorneys, Section 526(a)(4) Is Unconstitutional .................................... If "Debt Relief Agency" Includes Attorneys, Sections 528(a)(4) & (b)(2)(B) Are Unconstitutional..............

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Select Chapters from Cooper and Vance, Attorney Liability in Bankruptcy (ABA 2006) (52 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (June 29, 2010)

This chapter offers anoverview of these provisions, which fall into three general categories: · New certification and sanctions provisions in Chapter 7 cases · Regulation of attorneys as "debt relief agencies" · Heightened certification requirements for reaffirmation agreements. Regulating Consumer Debtors' Attorneys as "Debt Relief Agencies" The BRA defines--and deprofessionalizes--debtors' attorneys as "debt relief agencies" and dramatically regulates an attorney's practice, from adver-...

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Milavetz, et al. v. United States, No. 08–1119; Decided March 8, 2010 (36 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (April 1, 2010)

Held: 1. Attorneys who provide bankruptcy assistance to assisted persons are debt relief agencies under the BAPCPA. The District Court agreed with Milavetz thatthe term "debt relief agency" does not include attorneys,App. Agreeing with the Court of Appeals, Milavetz contends that §526(a)(4) prohibits a debt relief agency from advising a client to incur any new debt while considering whether to file for bankruptcy.

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Milavetz, et al. v. United States: Merits Briefs and Select Amicus Briefs (368 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (April 1, 2010)

12 A. The Phrase "Debt Relief Agency" Does Not Unambiguously Include Attorneys, and Treating Attorneys As Debt Relief Agencies Generates Absurd Results ................................ If "Debt Relief Agency" Includes Attorneys, Section 526(a)(4) Is Unconstitutional .................................... If "Debt Relief Agency" Includes Attorneys, Sections 528(a)(4) & (b)(2)(B) Are Unconstitutional..............

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Select Chapters from Cooper and Vance, Attorney Liability in Bankruptcy (ABA 2006) (49 pp) (relevancy score: 100%)

by
from Bankruptcy after Milavetz: The Good, the Bad, and the Ugly (April 1, 2010)

This chapter offers anoverview of these provisions, which fall into three general categories: · New certification and sanctions provisions in Chapter 7 cases · Regulation of attorneys as "debt relief agencies" · Heightened certification requirements for reaffirmation agreements. Regulating Consumer Debtors' Attorneys as "Debt Relief Agencies" The BRA defines--and deprofessionalizes--debtors' attorneys as "debt relief agencies" and dramatically regulates an attorney's practice, from adver-...

More Information: Select Chapters from Cooper and Vance, Attorney Liability in Bankruptcy (ABA 2006) Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


Benefits Issues Affecting Employees in Same-Sex Domestic Partnerships or Same-Sex Marriages (10 pp) (relevancy score: 100%)

by Teresa S. Renaker, Esquire
from Employee Benefits Issues Affecting Same-Sex Spouses and Domestic Partners (March 18, 2010)

Specifically, ERISA governs two distinct kinds of plans: "employee pension benefit plans" and"employee welfare benefit plans." ERISA § 3(1), 29 U.S.C. § 1002(1). As discussed below, the distinction between pension benefits and welfare benefits is significant in the LGBT benefits context because pension plans are subject to special rulesprotecting spousal benefits, and because welfare plan benefits carry tax consequences for same-sex couples. However, this figureappears to include states that...

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Employee Benefits Issues Affecting Same-Sex Spouses and Domestic Partners BIBLIOGRAPHY (10 pp) (relevancy score: 100%)

by Robert B. Fitzpatrick
from Employee Benefits Issues Affecting Same-Sex Spouses and Domestic Partners (March 18, 2010)

The state started issuing marriage licenses to same-sex couples on November 12, 2008: Lisa W. Foderaro, Gay Marriages Begin in Connecticut, New York Times, November 12, 2008, http://www.nytimes.com/2008/11/13/nyregion/13marriage.html. 2 14 Devin Dwyer, Maine Gay Marriage Law Repealed, ABC News, November 4, 2009, http://abcnews.go.com/Politics/maine-gay-marriage-law-repealed/story? Kimberly Blanton, With Marriage, Gay Couples Face Tax Tangles, Boston Globe, March 14, 2005, http://...

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