09.30.10

Advanced Tax Update for Experienced Practitioners – September 30, 2010, Roseland, NJ

Posted in New Jersey Society of CPAs at 1:00 am by Ed Zollars, CPA

Below are items discussed in the Advanced Tax Update course given on September 30, 2010 in Roseland, NJ:

• US Tax Court – Ruling posted Monday-Thursday at 3:30 pm Eastern time.
• IRS Rulings – “Drop” site for Revenue Rulings, Revenue Procedures, Notices and the like
• IRS Written Advice - Location for IRS postings on private letter rulings, technical advice memoranda, Chief Counsel Advice and similar “nonbinding” guidance that is issued by the IRS Chief Counsel’s office
• Recent Updates – developments since the manual was printed last week

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09.22.10

Fringe Benefits (September 22, 2010)

Posted in Montana Society of CPAS at 1:00 am by Ed Zollars, CPA

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09.21.10

Financial, Estate and Tax Planning for Individuals Over Age 55 (September 21, 2010)

Posted in Montana Society of CPAS at 1:00 am by Ed Zollars, CPA

Materials and links referenced in September 21, 2010 presentation in Billings, Montana:

• Immediate Annuities – resource for getting the price of giving retiree an assured (or at least as assured as insurance can be) lifetime income stream.  Good for a “reality check” for retirement planning.
• AARP Reverse Mortgage resource page – resource page provided by AARP for retirees thinking about a reverse mortgage
• Analyze Now website – retirement issue site by Henry Heeled
• Social Security Administration Early or Late Retirement Calculator
• Social Security My Statement Page – page for information on annual statements and to request a statement
• Social Security Benefits Estimator – allows us to do “what if” simulations on social security benefits
• IRS Notice 2009-82 – Relief for individuals that received required distributions from plans in 2009
• IRS Life Expectancy Tables – the Appendix of Publication 590, containing the life expectancy tables for IRA and plan distributions
• Life and Death Planning for Retirement Benefits – link for purchase of Natalie Choate’s volume that is considered the key work on use of trusts for distributions from retirement plans.
• Medicare Premiums 2010 – revised 2010 limits and deductibles
• Part B Premiums Based on Income – 2010 premiums tied to 2008 adjusted gross income
• Medicare & You Handbook – produced by Center for Medicare Services to explain Medicare
• Physician Directory – Medicare provided physician directory, including information on participation
• Medicare Part D Information – Medicare page for Part D information
• Chosing a Medigap Policy – Publication of Medicare on standard Medigap policies

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