Podcasts by Partnerships - LLC

Bob Keebler, Mary O'Reilly, and Stephen Breitstone on the Grantor Retained Interest Partnership from 2020-12-03T23:40:14

In this 23-minute podcast, Bob Keebler, Mary O'Reilly, and Stephen Breitstone discuss the use of a GRIP - a Grantor Retained Interest Partnership - to use the estate and gift tax exemption in 2020...

Video Podcast: Keebler and Shenkman on the PPP Flexibility Act from 2020-06-05T02:27:04

In this 12-minute video podcast, Bob Keebler and Marty Shenkman discuss the Paycheck Protection Program Flexibility Act, passed by both houses of Congress and expected to be signed by the President...

Bob Keebler on Notice 2019-07 from 2019-01-25T02:02:36

When does the rental of real estate constitute a trade or business for purposes of Code section 199A? Bob Keebler analyzes Notice 2019-07 in this 10-minute podcast.

This Podcast is sponsor...

Keebler: An Overview of Section 199A Final Regulations from 2019-01-25T01:58:11

In this 19-minute podcast, Bob Keebler provides an overview of the final section 199A regulations and Notice 2019-07.

This Podcast is sponsored by Leimberg Information Services, Inc. at Listen

Bob Keebler on Tax Planning Under the Section 199A Regulations from 2018-08-20T06:14:53

In this 15-minute podcast, Bob Keebler discusses planning strategies under the Section 199A proposed regulations.

This Podcast is sponsored by Leimberg Information Services, Inc. at Listen

Bob Keebler -- Overview of the Section 199A Proposed Regulations from 2018-08-17T06:37:52

In this 14-minute podcast, Bob Keebler provides an overview of the proposed regulations implementing the income tax deduction for qualified business income.

This Podcast is sponsored by Le...

Bob Keebler on Section 199A: An Executive Summary from 2018-08-08T09:55:58

In this 17-minute podcast, Bob Keebler explains new Code section 199A and the planning opportunities it presents.

This Podcast is sponsored by Leimberg Information Services, Inc. at Listen

Tax Planning for Real Estate Under TCJA from 2018-03-16T23:05:02

In this 20-minute podcast, Bob Keebler discusses income tax planning for real estate investors under the Tax Cuts and Jobs Act, including the new Code section 199A deduction.

This Podcast i...

Bob Keebler on the Newly Passed Tax Bill from 2017-12-21T05:42:36

In this seven minute podcast, Bob Keebler provides an overview of the tax bill and discusses immediate actions that should be considered by clients.

This Podcast is sponsored by Leimberg In...

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner from 2016-01-11T01:18:24

In Estate of Barbara M. Purdue et al. v. Commissioner, T.C. Memo. 2015-249 (December 28, 2015), Tax Court Judge Goeke ruled favorably on the estate and gift tax aspects of a family limited liabilit...

Bob Keebler on the NIIT and Real Estate from 2014-02-05T06:28:53

Bob Keebler analyzes the application of the 3.8% net investment income tax (NIIT) to activities of real estate investors and professionals.

This Podcast is sponsored by Leimberg Information...

Keebler and Shenkman: Planning from 2012-10-13T00:42:10

Bob Keebler and Marty Shenkman discuss planning between now and December 31st. The time is crucial and the opportunity is not to be missed.

Marty has created a postcard to inform client...

Keebler - Covered Opinion Rules from 2012-09-18T08:51:26

Bob interviews attorney Michael Goller who discusses the new Covered Opinion Proposed Regulations. This is a very important development focusing on Section 10.37 - dealing with tax opinions and ...

Keebler and Blattmachr - Planning in 2012 from 2012-01-31T03:12:38

Stars Bob Keebler and Jonathan Blattmachr discuss multiple planning tactics and considerations for this most important and pivotal year.

This Podcast is sponsored by Leimberg Information...

Keebler and Oshins - Recent Democratic Estate Tax Proposals from 2011-09-19T07:58:11

Bob Keebler discusses with Las Vegas attorney Steve Oshins recent proposals by the Obama administration that would impact significantly on estate tax laws and planning.

This Podcast is...

Paul Hood - Valuation Discounts for Lack of Marketability from 2011-09-08T07:54:31

Valuation authority, Paul Hood, discusses discounts for lack of marketability.

Paul will be presenting, in conjunction with Phil Cavesh, a program called A Method in the Madness: The Fine...

Bob Keebler and the Section 1022/AMT Election 'Curveball' from 2011-08-29T23:26:20

In this important PodCast, Bob Keebler reviews what he is calling the Section 1022 Election/AMT 'Curveball.' According to Bob, it appears that there is a strong possibility that taxpayers electing...

Tax Planning Opportunities in Volatile Economic Environments from 2011-08-22T05:37:47

In this PodCast, Bob Keebler reviews a variety of strategies that can immediately help clients with their stock and bond investments.

This Podcast is sponsored by Leimberg Information Serv...

Bob Keebler discusses Revenue Procedure 2011-41 from 2011-08-10T08:55:03

Bob Keebler discusses Revenue Procedure 2011-41, which was issued by the IRS on August 5th. Bob covers the safe harbor rules applicable when executors elect out of paying estate tax, as well as th...

Bob Keebler focuses on Notice 2011-66 from 2011-08-10T08:52:35

In this PodCast, Bob Keebler focuses on Notice 2011-66, the 1022 election not to pay estate tax, along with impact of Form 8939

This Podcast is sponsored by Leimberg Information Services, I...

Budget Control Act of 2011 Part 2 of 2 from 2011-08-10T08:44:30

In this PodCast, Bob Keebler focuses on the tax issues raised by the Budget Control Act of 2011, along with what Congress might do in in the future. Bob also reviews the things advisors should be...

Budget Control Act of 2011. This is Part 1 of 2 from 2011-08-10T08:30:32

In this PodCast, Bob Keebler reviewd the current fiscal situation and important dates contained in the Budget Control Act of 2011. This is Part 1 of 2

This Podcast is sponsored by Leimberg...

Keebler - Carried Interest from 2010-06-07T02:16:22

Bob Keebler talks about the issue of "carried interest" and the Bill working its way through the House and Senate.

This Podcast is sponsored by Leimberg Information Services, Inc. at Listen

WILMINGTON TRUST - FUTURE VISION OF ESTATE PLANNING - PART IIA from 2010-05-11T03:15:41

This is Part IIA of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now."

Dick Nenno and his panel of Carol Cantrell, M. ...

Wilmington Trust - Future Vision of Estate Planning - Part III from 2010-05-08T01:55:19

This is Part III of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now."

Dick Nenno and his panel of Carol Cantrell, M. Re...

Wilmington Trust - Future Vision of Estate Planning - 2010 - Part II B from 2010-05-07T08:10:49

This is Part II of Wilmington Trust's "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now."

Dick Nenno and his panel of Carol Cantrell, M. R...

Wilmington Trust - Future Vision of Estate Planning - Part 1 from 2010-05-06T09:00:48

Dick Nenno of Wilmingtion Trust returns to provide a "2010 Future Vision of Estate Planning - Issues You Probably Never Considered - But Should Now."

Dick and his panel of Carol Cantrel...

Net Operating Loss Guidance: Let's Try This One Again - Ed Zollars from 2009-05-03T07:29:06

This PodCast is about Net Operating Losses.

The IRS has issued a revised ruling on the use of a net operating loss under the new rules Congress added in February. The new ruli...

It's a Matter of Trust Funds - the Responsible Person Penalty - Ed Zollars from 2009-02-22T01:03:43

This PodCast concerns a case dealing with the trust fund recovery penalty under "6672. In the case of Richard A. Smith v. United States, 2009 TNT 30-...

Losses and Choices-Stimulus Bill Net Operating Loss Rules - Ed Zollars from 2009-02-16T05:58:05

This PodCast is about the American Recovery Reinvestment Act of 2009. It has a number of tax provisions, and this podcast looks at the small business net operating loss provisions of the Act.
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Delayed Rebate-Tax Status of Accrued Rebates - Ed Zollars from 2008-08-31T03:43:02

This PodCast pertains to a common accounting issue, the differences between tax and GAAP treatment of items. Here, we focus on a case involving the time for recognizing an expense. The matter i...

I Wish That Hadn't Worked--Section 83(b) Election Regret - Ed Zollars from 2008-08-03T07:21:51

This podcast is the sequel to a November 2006 podcast on the same case--that of Kadillak v. Commissioner where an individual who was caught by the "dot bomb" crash of the technology stock of his...

Heeding Warnings-Taxpayer Penalized After Preparer Shopping - Ed Zollars from 2008-07-27T06:32:02

This PodCast is about the preparer standards and tax return positions. In the case of Wadsworth v. Commissioner, TC Memo 2008-171, we see a real world situation where a tax professional decided...

Getting Started Automatically - IRS Modifies Rules for Start Up and Organization Costs - Ed Zollars from 2008-07-13T04:20:05

This Podcast is about temporary regulations that deal with start-up and corporate and partnership organization costs. Interestingly enough, the new regulations now create an automatic election ...

IRS Releases New FAQ on HSAs - Ed Zollars from 2008-06-29T07:58:18

This Podcast pertains to HSA Accounts. The IRS has issued guidance in the form of a series of questions and answers related to Health Savings Account in Notice 2008-59. This podcast covers so...

Proposed Regulations for Preparer Penalties - Part Two - Ed Zollars from 2008-06-26T06:37:27

This PodCast is part two of a series on the proposed regulations for preparer penalties. .

The materials are at http://edzollars...

Proposed Regulations for Preparer Penalties - Part One - Ed Zollars from 2008-06-22T08:05:10

This PodCast is the first of what will be a series of two on the proposed regulations for preparer penalties. Considering the length of the regulations and podcast, the first hour is in this fil...

Step or No Step - Holman Case - Ed Zollars from 2008-06-08T07:13:11

This PodCast reviews the step transaction doctrine and where the line is drawn when we deal with the application of the step transaction doctrine in the formation of a family limited partnership...

Partnership Liabilities, Tax Shelters and Different Views of the Same - Ed Zollars from 2008-05-17T07:52:35

This PodCast deals with a Fifth Circuit ruling in Kornman & Associates, Inc. v. United States on whether a taxpayer who set up a Son of BOSS style shelter would get the benefit that was...

Sloppiness and the Tax Shelter - Ed Zollars from 2008-05-04T02:54:15

This PodCast is about the interplay between partnership taxation and tax shelters taken beyond the spirit of the law. Partnership taxation is one of those areas where things may not work exactly a...

Qualified Joint Venture and Memo on Self-Employment Tax - Ed Zollars from 2008-04-28T06:25:15

This PodCast follows the continuing saga of the self-employment tax and qualified joint venture. It analyzes CCA 200816030 issued by the IRS that outlines the "new improved" IRS position on self-em...

The Mailbox Rule Comes Up Once Again - Ed Zollars from 2008-04-20T05:26:13

This PodCast concerns the issue of whether "7502(c) provides the exclusive means to prove timely filing of a document by a taxpayer. What the Third Circuit had to say, the IRS didn't like hearin...

Upon Further Review-Self-Employment Tax Issues - Ed Zollars from 2008-03-22T03:48:17

This PodCast pertains to Self-Employment tax issues. We look specifically at the case authorities we have (which are scant, and not terribly promising for LLC members), the IRS's proposed regul...

CPA Says Error, IRS Says Accounting Method - Ed Zollars from 2008-03-16T06:58:04

This PodCast is about the difference between an error and an accounting method. The question of whether a problem on a return was an error or a method of accounting is important. We'll look at ...

Risky Business - LLC Debt Restoration Provision Fails to Provide At Risk Status - Ed Zollars from 2008-03-09T06:12:42

This PodCast examines an LLC debt restoration provision. We look at the Tax Court's second pass at the case of Hubert v. Commissioner, TC Memo 2008-46, a case sent back to the Tax Cour...

Not Quite Good Enough-Timely Filing One More Time - Ed Zollars from 2008-02-24T05:26:27

This PodCast pertains to the issue of "timely filing", revisiting an issue last covered in a podcast back in October of 2005. This time we look at the Tenth Circuit's opinion in the case of ...