Pulse

Curated by AALU, with input from the best and brightest in our membership, Pulse aims to save you time while keeping you on top of the most significant developments.


Exec Comp Traps to Avoid, IRS Change Could Expand Rollover Market, Recent Business Valuation Cases, and More

Topics: 162(m), IRS, Regulation, Split-dollar

March 14, 2019 Reminder: March 15th is the deadline for S-Corp and Partnership tax extensions. Business Insurance and Employee Benefits Top Five Executive Compensation Tips & Traps This Baker Donelson piece summarizes five common executive compensation issues that can snare employers and advisors – including both tips to avoid them altogether and solutions for getting...

Timing a Sale of a Business under 199A, Tips for Naming IRA Beneficiaries, SALT Workaround Analysis, Qualifying for QSBS Status, and More.

Topics: 199A, IRAs, Life insurance products, Regulation, Retirement security, Tax reform

February 28, 2019 Wealth Transfer How the Timing of the Sale of a Small Business Can Impact the Section 199A Deduction Lou Vlahos at Farrell Fritz explains how, all things being equal, changes in the TCJA mean that the point during the tax year that a passthrough business sells its qualified business may have a…

Recreating a DB Plan, Charitable Contribution Rules, FICA Taxes + NQDC Plans, and More

Topics: 199A, Charitable giving, Defined benefit plans, IRS, NQDC, Qualified Plans, Retirement security

February 14, 2019 Assets Under Management How to Recreate A Defined Benefit Plan in a Retirement Income Portfolio Defined benefit plans are a thing of the past, but Steve Parrish explains how an individual can build a defined benefit element into his or her retirement income portfolio, and establish a floor income during retirement that…

What You Need to Read

Topics: Estate planning, Estate tax, IRS, Regulation, Retirement security, Tax reform

January 31, 2019 Wealth Transfer The Heckerling Institute on Estate Planning: How the 2017 Tax Act Changed the Tax Consequences of Marriage and Divorce Thomas Tietz shares his detailed notes from Carlyn McCaffrey’s comprehensive presentation on the consequences of the TCJA for marriage and divorce at this year’s Heckerling conference. Read More Top Ten Estate…

What You Need to Read

January 31, 2019 Wealth Transfer The Heckerling Institute on Estate Planning: How the 2017 Tax Act Changed the Tax Consequences of Marriage and Divorce Thomas Tietz shares his detailed notes from Carlyn McCaffrey’s comprehensive presentation on the consequences of the TCJA for marriage and divorce at this year’s Heckerling conference. Read More Top Ten Estate…

What You Need to Read

Topics: IRS, Life insurance products, Regulation, Tax reform

January 17, 2019 Wealth Transfer Modern Divorce Settlements Are About to Look A Lot Different Due to a provision in last year’s tax bill, the income tax ramifications of alimony payments will likely cause divorce settlements to look differently going forward. In response to the change, instead of requiring the wealthier spouse to pay alimony...

Pulse, by AALU

January 7, 2019 Wealth Transfer Modern Divorce Settlements Are About to Look A Lot Different Due to a provision in last year’s tax bill, the income tax ramifications of alimony payments will likely cause divorce settlements to look differently going forward. In response to the change, instead of requiring the wealthier spouse to pay alimony...

Introducing Pulse, by AALU

Topics: 162(m), Estate planning, IRS, Qualified Plans, Regulation

Welcome Members! We are excited to introduce Pulse, AALU’s new e-newsletter. Curated by AALU, with input from the best and brightest in our membership, Pulse aims to save you time while keeping you on top of the most significant developments. We welcome and appreciate your feedback on this, as we look to continue to evolve…