Timing Telephone Seminars - Training Resources

Getting Advice from the IRS: Letter Rulings, Pre-Filing Agreements, TAMS and GLAMs ...or to the actual filing of the ruling request, as well as timing issues. This teleconference will also discuss new IRS pilot private letter ruling processes, the availability of expedited treatment and the use of pre-filing agreements with respect to certain completed transactions. In addition, in connection with IRS examinations, when to consider requesting a technical advice memorandum or  more...

When HOA's and the IRS Compete for Lien Property: Lien Priorities, Perfections and Foreclosure Rights ...timing is everything - or is it? If an HOA's statutory lien is perfected by recording its CC R's, then an HOA lien should have priority over a subsequently recorded IRS income tax lien; but does it? When the IRS records an income tax lien, lien priority determinations under state law may be complicated by governed federal laws. This teleconference will discuss HOA lien priority according to  more...

Funding Trusts in Estate Planning ...ics of contributing property to revocable trusts, and the timing and tax consequences of funding testamentary and irrevocable trusts. It will be a helpful introduction to those who will be assisting clients with funding trusts, and a solid refresher course for professionals who advise clients on tax issues of contributing property to trusts. The speaker will focus on issues common to most  more...