John Hancock - July 2018 Central Intelligence

IN THIS ISSUE Tax Court Denies Summary Judgment in Morrissette Case on IRC §2703 Issue. State Supreme Court Affirms Finding That State Taxation of Foreign Trust Unconstitutional. Tax Court Denies Summary Judgment in Intergenerational Split-Dollar Case (Again). Tax Court Disregards Sham Trust and Attributes Trust Income to Trust Grantors. Tax Court Disallows $11.04M Charitable Deduction for Contribution Land and Rights to Municipality as Quid Pro Quo.  Click Here to View the Full Issue

National Life Group's CPA Symposium Presentations

National Life's 2018 CPA Symposium featured an abundance of speakers and presentations with both CPAs and Financial Professionals in mind.  Designed to create and build on synergies between CPAs, Financial Professionals, and their clients, the Symposium can help participants to: Identify specific client profiles - what are your clients looking for?Understand the tools, resources, and support that are available to help you help your clients meet their financial goals and objectives.Gain a better understanding of both client attitudes and your role in providing the financial products and se...

Continue reading

From Windsor and Lincoln - Advanced Markets Online

Advanced Markets Online is a comprehensive reference tool that provides clear explanations of complex subjects. AMO is a practical, focused tool designed to provide quick and easy access to information you need in the business insurance, retirement, charitable giving and estate planning markets. AMO defines concepts, tells you how those concepts work, and examines tax consequences, key advantages/disadvantages, planning/funding considerations, and more. Point-of-Sale presentations are customizable with both your agency and client information. What does it look like? AMO is a searchable, user-f...

Continue reading

John Hancock - May 2018 Central Intelligence

IRS Announces Intention to Issue Proposed Regulations Governing Reporting Obligations for Life Insurance Transfers and Delays the Effective Date of the Obligations. Fifth Circuit Appeals Court Vacates DOL Fiduciary Rule as Beyond the Department's Authority.  IRS Limits Application of GSTT Exemption to Gift Due to Differences Between Gift and GSTT Law.  Development Denied Charitable Conservation Easement Deduction Due to Impermissible Benefit to Land Donor.    Failed Rollover From a Disqualified IRA Is Not Subject to Tax or Penalties.  View the issue.

Symetra Case Study - Life Insurance as an Alternative Asset

Meet Ethan, a 45-year-old businessman who wants to ensure his family is protected if he dies unexpectedly, while also accumulating future supplemental income. In a new case study, see how this highly-compensated executive with a keen interest in cost-effective solutions chose Symetra's Accumulator IUL to help address his needs.

New - The Advanced Sales Journal from Nationwide

Helping you stay current on industry trends, tax rules and regulations, and planning techniques, brought to you by the Advanced Consulting Group of Nationwide. In this issue read about: Potential problems for BOLI/COLI life insurance; IRS releases Priority Guidance Plan as of 12/31/17; Understanding the tax impact of sales to cooperatives; Charitable planning opportunities under the new tax law; Why cash indemnity benefits hedge the unknown future of the care giving industry.