Key Rates
Advanced Design
Impaired Risk
Business and Finance Journals
Insurance Journals
US Tax Code Online

Buy - Sell
Charitable Giving
Deferred Compensation
Estate Planning/ILIT
Life Insurance & Qualified Plans
Split Dollar

On The Risk (Underwriting):
http://www.ontherisk.org/


Tax Facts FS:
http://www.nationalunderwriter.com/taxfactsfx/


ACLS online:
http://www.alicsonline.com/page2.html

Estate Counselors online:
http://www.estatecounselors.com/


Risk Tutor:
http://www.risktutor.com/


KPMG Insiders:
http://www.kpmginsiders.com/Insiders_Home.asp


LIMRA:
http://www.limra.com


Moodys:
http://www.moodys.com/cust/default.asp


Society of Financial Service Professionals:
http://www.financialpro.org/

TaxLinks.com :
http://www.taxlinks.com/

National Association of Estate Planners and Councils:
http://www.naepc.org/


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Key Rates

U.S. Treasuries:
http://www.bloomberg.com/markets/C13.html


Bloomberg Key Rates:
http://www.bloomberg.com/markets/rates.html

Moody’s Corporate Bond Yield:
http://www.bondmarkets.com/research/C3.shtml




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Advanced Design

http://www.scrogginlaw.com/
Scroggin & Associates, P.C. practices out of a restored 1880s home in the historic district of Roswell, Georgia, just north of Atlanta. The firm devotes its practice to tax planning, business planning, estate planning, probate, and the negotiation of the selling and purchasing of properties and businesses.

http://www.benistar.com/
Benistar provides small and medium-size companies with employee benefit plans and tax-saving strategies. They providing a full menu of benefit plans including VEBA's, 419 Plans, ESOP's, 412(i) Pension Plans, 401(k) style pre-tax savings and investment plans as well as health and welfare benefit programs.

http://members.aol.com/CRTrust/EstateSvcs.html
Estate planning services and wealth conservation programs for individuals of high net worth and closely-held business owners.

http://www.estatecounselors.com/
EstateCounselors.com is an easy to use estate planning resource developed by the law firm of Willms Anderson, S.C. in an effort to share its knowledge, experience and expertise. The site provides a comprehensive and useful source of estate planning information online.

http://www.reninc.com
Home page for Renaissance, Inc.. Good articles and updates on charitable planning issues for the financial advisor.

http://www.nasd.com/
Site for registered representatives to find recent NASD regulations and interpretations. Contains investment news and resources as well as links to other securities related sites.

http://www4.law.cornell.edu/uscode/26/

Searchable site for IRC Title 26 of the Internal Revenue Code which includes Subtitle B, (Estate and Gift Taxes)

http://www.mtpalermo.com/
Comprehensive resource for general information on Living Trusts, Estate Planning, and Living Wills.

http://www.rushforth.net/toolsfr.html
Layne Rushforth's Estate Planning Pages ;- Information on various estate planning tools including ILITs and CRATs.

http://www.taxprophet.com/
Comprehensive starting point for any tax information you may be looking. Includes everything from an article on when you should use an LLC to the use of revocable vs irrevocable trusts.

http://thomas.loc.gov/
All the Government information you wanted but were afraid to ask for.. Find out what's happening on the House Floor, issues to be addressed in the next session of Congress, or check out recent committee reports.



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Impaired Risk

Medical Dictionary Online :
http://www.medic8.com/MedicalDictionary.htm


Physician’s Desk Reference Online:
http://www.pdr.net/


Risk Tutor:
http://www.risktutor.com/



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Business and Finance Journals

Barrons
http://www.barrons.com/


Business Week
http://www.businessweek.com/


Economist
http://www.economist.com/


Entrepreneur
http://www.entrepreneur.com/

Forbes
http://www.forbes.com/


Fortune
http://www.fortune.com/


Inc.
http://www.inc.com/home/


Kiplinger
http://www.kiplinger.com/


Money
http://money.cnn.com/


Wall Street Journal
http://public.wsj.com/home.html

Worth
http://www.worth.com/


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Insurance Journals


Advisor Today
http://www.advisortoday.com/

Best’s Review
http://www.bestreview.com/


Broker News
http://www.brokernews-online.com/


Broker World
http://www.brokerworldmag.com/


Independent Agent
http://www.iamagazine.com/


Insurance Marketing Online
http://www.agentmediacorp.com


Life Insurance Selling
http://www.lifeinsuranceselling.com/FSG/LifeInsurance/Default.htm


LOMA Magazine
http://www.loma.org/


National Underwriter
http://www.nationalunderwriter.com/


On the Risk
http://www.ontherisk.org/


Trusts and Estates
http://industryclick.com/magazine.asp?magazineid=150&siteid=16


Underwriters Report
http://www.uwreport.com/


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US Tax Code Online

Buy - Sell

IRC #

Description

72

- Inclusion of annuity, endowment or insurance contract monies as gross income.

162

- Trade or business expense.

301

- Distributions of property.

302

- General distributions in redemption of stock.

303

- Distributions in redemption of stock to pay death taxes.

306

- Dispositions of certain stock.

318

- Constructive ownership of stock.
- Family attribution rules.

691

- Income in respect of decedent (IRD).
- Tax consequences to decedent's estate when using a self-canceling installment note (SCIN).

731

- Tax free return of member's basis.

734

- Optional adjustment to basis of undistributed property.
- Lifetime liquidations.

1377

- Increase in survivor's basis from inflow of insurance proceeds.

2703

- Valuation of property.


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Charitable Giving

IRC #

Description

170

- Charitable contributions and gifts.
- Relevent sections: 170(a), 170(b)(1)(A), 170(b)(1)(C)(I), 170(b)(1)(C)(II).

642

- Special rules for credits and deductions.
- Releven section: 642(c).

664

- Charitable remainder trusts (CRT).


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Deferred Compensation

IRC #

Description

264

- Certain amounts paid in connection with life insurance contracts.

401

- Qualified pension, profit-sharing and stock bonus plans.

402

- Taxability of beneficiary of employee's trust.

403

- Taxation of employee annuities.

404

- Deduction for contributions of an employer to an employees' trust or annuity plan.
- Compensation under a deferred-payment plan.

408

- Individual retirement accounts.

409

- Qualifications for tax credit employee stock ownership plans.

410

- Minimum participation standards.

411

- Minimum vesting standards.

412

- Minimum funding standards.

416

- Special rules for top-heavy plans.

418

- Reorganization status.
- Insolvent plans.
- Minimun contribution/funding requirements.

4999

- Golden parachute payments.


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Estate Planning/ILIT

IRC #

Description

101

- Transfer-for-value.

674

- Grantor trust status.
- Grantor trust taxation.
- Power to control beneficial enjoyment rule and exceptions.

676

- Power to revoke.

677

- Income for the benefit of the grantor.
- Independent trustee's ability to make distributions to grantor's spouse.
- Grantor's ability to use trust income for support of children.

2632

- Generation skipping tax annual exclusion.
- Direct skips Vs non-direct skips.
- Gift tax return.

2642

- Generation skipping tax.
- Generation skipping tax exemptions.
- Gifts of future interests Vs gifts of present interest.
- Gifts of life insurance to minors.
- Transfers to an ILIT for payment of life insurance premiums.


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Life Insurance & Qualified Plans

IRC #

Description

72

- The cost of life insurance in a qualified plan must be included in the insured's gross income.
- Taxation of life insurance proceeds if the insured dies before retirement.

79

- The cost of all term insurance provided in a qualified plan is taxable to the insured.
- Special group term insurance rates cannot be used to value death benefits (P.S. 108 table).

401

- Incidental ownership of death benefits.

402

- Constructive receipt.
- Establishing cost basis.
- Taxable income.

404

- A self-employed individual cannot deduct the portion of his employer's contribution that can be allocated to the "pure" cost of insurance for himself.

691

- "Income in respect of a decedent" (IRD).
- Taxation of death benefits.

4971

- Minimum funding standards.
- Self-dealing.
- Penalties for self-dealing.


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Split Dollar

IRC #

Description

61

- The cost of insurance protection provided to the taxpayer will be included in the taxpayer's income.

72

- Income taxation of the growth of a life insurance contract during the insured's life.

162

- Deductibility of ordinary and necessary business expenses.

264

- Deductibility of employer's contributions to life insurance contracts.

301

- Distribution of any property to a shareholder with respect to stock will be considered a dividend and included it the shareholder's gross income.
- Value of insurance protection is treated as income to the taxpayer.

1361

- Defines the term "small business corporation".
- Subchapter S trusts.
- Limits S corporation to one class of stock.

7702

- Life insurance contract defined.
- Tax-free status of inside buildup of cash values.
- MEC status.


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