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.


Gifting Strategies with Doubled Exemptions

Topics: Best interest, Regulation, SEC, SECURE Act

March 12, 2020 Gifting Under the TCJA: Seize the Increased Basic Exclusion Amount In this Tax Adviser piece, Deloitte Tax’s Alex Brosseau discusses strategies to take advantage of the temporarily-doubled estate and gift tax exemptions. He walks through several examples to deliver value for clients—including gifts to grantor trusts and donations to 529 plans. Read...

Stop Asking for Referrals During Client Review Meetings

February 27, 2020 Using Life Insurance to Replace Retirement Benefits: New Strategies to Replace the Stretch IRA AALU Member Ann Marie Liotta and Michael Padon use a case study to show how plan participants can preserve and relocate plan assets to ensure clients are meeting their planning goals in the wake of SECURE Act changes…

SECURE Act Impact on QPs, NQDC, IRAs, and More

February 13, 2020 Using Nonqualified Plans to Reduce 401(k)/403(b) Costs This National Law Review article focuses on 401(k) and 403(b) plans where the plan sponsor is incurring the direct cost of contributing additional funds to the 401(k) or 403(b) plan, or is incurring the indirect cost of dissatisfaction from its higher-ranking employees who are unable...

SECURE Act Impact on IRAs, 199A, and More

January 30, 2020 How The SECURE Act Will Affect Business Owners And The New 199A Deduction The elimination of the stretch IRA by the SECURE Act, limiting lifetime distributions to 10 years, can increase a beneficiary’s taxable income and marginal tax rate, as well as cause the loss of other tax deductions. In this Forbes...

Post-SECURE Act Strategies

Topics: SECURE Act

January 16, 2020 IRA Strategy after the SECURE Act This Think Advisor piece discusses key SECURE Act changes that advisors should be aware of to ensure clients are maximizing value in their retirement and estate planning strategies. Read more >> Adjusting to the SECURE Act’s New 10-Year Rule for Stretch IRAs This analysis discusses what...

SECURE Act Planning Opportunities & More

Topics: SECURE Act

January 2, 2020 REMINDER: The SECURE Act passed in December; Read About the Changes Coming Read about changes brought about by the SECURE Act in this article by AALU counsel, Troutman Sanders. Look for upcoming WR Marketplace analysis with more in-depth coverage of planning opportunities under the SECURE Act. How the SECURE Act Impacts Wealth…

End-of-Year Strategic Planning Highlights

December 12 , 2019 A Strategy to Help Charitably Inclined Clients Maximize their Philanthropic Impact While 80% of charitable donors own publicly traded appreciated securities, only 19% contribute these assets to charity. In this Wealth Management article, Tony Oommen explores strategies to help clients maximize their philanthropic impact with donations of non-cash assets. Read more...

Using Business and Charitable Deductions for Maximum Savings, Fixing Common Retirement Mistakes, How Life Insurance Helps During/After A Divorce, and More

November 14 , 2019 Stack Business and Charitable Deductions for Maximum Savings This Wealth Management piece walks through several strategies for utilizing charitable contributions in conjunction with the Sec. 199A small business tax deduction to maximize value for clients. Read more >> How Life Insurance Can Help During and After a Divorce AXA Equitable head...

Estate Planning w/ SLAT’s, Bucketing Systems For Asset Allocation, How Family Meetings Can Create Prospecting Opportunities, and More

October 17 , 2019 How Bucketing Systems Can Simplify Asset Allocation In this Financial Advisor piece, Morningstar’s Director of Personal Finance Christine Benz discusses how a bucketing system can help clients grasp the basics of asset allocation and plan retirement withdrawals. She discusses the benefits of splitting retirement assets into three buckets—short-term spending, mid-term (fixed...