Neonatalogy Associates: significant guidance in an era of extreme uncertainty

Article Abstract:

The author discusses the US Tax Court's decision in Neonatology Associates P.A., which provided guidance on the tax deductibility of contributions to voluntary employee beneficiary associations.

Cases, Tax deductions, Voluntary employees' beneficiary associations

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Tax Court invalidates famed example 5 of code sec. 2702 regulations: the way is now clear!

Article Abstract:

The author discusses the US Tax Court's decision in Walton, in which it invalidated an example regarding grantor retained annuity trusts valuation, based on IRC section 2702 regulations.

Annuity Insurance, Grantor trusts, Annuities

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Life insurance purchased through qualified plan

Article Abstract:

The author discusses limitations placed upon the Qualified Plan Insurance Partnership (QPIP) by IRS and ERISA provisions. The QPIP is a vehicle for estate planning using life insurance and qualified benefit plans, including IRAs. Limitations may concern prohibited transaction or fiduciary rules.

Estate Planning, Methods, Usage, Qualified benefit plans

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