Podcasts about grats

Brent chats about how adding leverage (or debt) to estate planning vehicles can increase the wealth transfer potential. He talks specifically about adding debt in irrevocable grantor trusts, GRATs, and family limited partnerships.

On this episode of The AIE Podcast... Plundering storms in WoW while FFXIV is looking for maps Streaming MFN in STO celebrating the new year in GW2 and 64 bit servers in LOTRO All that and more coming up right now... Podcast Audio Raw Video http://youtu.be/v-kXEmnJc-Y Open Welcome to episode 432 of the podcast celebrating you, the Alea Iacta Est gaming community, the die has been podcast. This is Tetsemi: To my left is Mewkow: - (catch phrase here). And Mkallah is out being classy, I mean attending a training class. This week we are talking to ourselves about games systems, guild activities, and the community. Welcome! Ok, we'll be digging into all that shortly, but first, let's cover this week's news... AIE News Community Mandatory Fun Nights Where the fun is mandatory but the attendance is not. Sunday - Destiny 2 8:30 pm Eastern Monday - GW2 9:30 pm Eastern Monday - STO 10:00 pm Eastern Tuesday - SWTOR 9:00 pm Eastern Wednesday - HFO Mythic+ Mayhem (WoW) 8:00 pm Eastern Thursday- Board Game Night (1st and 3rd Thursdays) 7:00 pm Eastern/6:00 pm Central Friday - ESO 9:00 pm Eastern Saturday - LotRO 8:30 pm Eastern Saturday - FFXIV (Maps) 9:30 pm Eastern Saturday - Noob Raid (WoW) 11:00 pm Eastern Streaming and Guild Podcast News We have a ton of AIE member podcasts! Want to know where to find them? Look no further than here- New Overlords Podcast (Max and Sema) https://www.newoverlords.com Working Class Nerds (Marcus and Nick) - NSFL https://workingclassnerdscom.wordpress.com Boards and Swords (Chris and Philip) https://boardsandswords.com/blog?category=Boards%20%26%20Swords Dr. Gameology ( Dr. Daniel Kaufmann ) https://drgameology.com/ STO - Fleet Action Report (Grebog and Nikodas) https://www.youtube.com/@fleetactionreport A Podcast Reborn: A FFXIV Community Podcast (Brandon aka Old Man Franks, Meagan, and Rho) - NSFL https://www.bonusroll.gg/directory/a-podcast-reborn/ NOMADS In New World, we run group content on Sunday nights. We are working through the expeditions (dungeons) with an eye toward The Hive of Gorgons (raid). Find us on Hudsonland for a fresh start and the legacy server Valhalla. WoW In WoW news, the Battle Royale game Plunderstorm is back, with new pets, a new mount - the Plunderlord's Midnight Crocolisk, and transmog including the Swabbie's Shovel and Oar. You can also purchase Trader's Tender if you haven't maxed that out yet, or use it for next month. There's also a back appearance - Coward's Azure Target - available until Feb 4 for watching a WoW Twitch stream. The Turbulent Timeways timewalking event is ongoing and great for alts. This week the quest is for 5 Warlords of Draenor dungeons and next week we'll head to Legion. Coming soon (TM) Will be the Undermine(d) patch, where we visit the massive underground Goblin capital to learn Gallywix is helping Xal'atath with an important project (and it's not a mani-pedi). Among the features are a customizable, super fast car mount (flying is not available), a quest that awards a rental apartment - which looks like it has bank access, a new dungeon: Operation Floodgate, two new delves with an associated customizable mount: the Gobtrotter. Bran can also now tank, so we can tell him "Don't stand there!" for a change. And in the new Raid - Liberation of Undermine, we help the various goblin cartels unseat Chrome King Gallywix. Grats to Rogues on their very cool pirate themed Tier set. WoW Classic Classic Refresh has some AIE and Lars is in there, Classic Cata has tapered off SWTOR MFN goes well with a few other event nights a week. Running on two servers, pvp nights, etc. All sorcerer Ops night events are coming up too. New and returning players still. Wed ops team needs fill-ins ESO ESO MFN is back from winter break. We've been working on trials and helping each other with endeavors while hanging out and chatting. FFXIV

Devils, animals, sharks, hunters, vikings and Taylor Swift? What a weird and wild week of anime, manga and music. This is a big week and the last normal episode for a little bit as next week we will recap our favorite music from 2024!

Structuring an estate plan that efficiently transfers your wealth to your loved ones while minimizing tax exposure can feel overwhelming. Grantor Retained Annuity Trusts (GRATs) may seem complex, but if you understand how to leverage this powerful tool, it may save you and your family a lot of money when it matters the most. This week, Mac and Jason discuss GRATs and how you can use them as a strategy for minimizing taxes while passing on your financial legacy to the next generation. You'll learn how GRATs work and what the key elements are. They also share the benefits and potential risks of this estate planning tool, and why careful consideration of your broader financial goals is essential. Don't forget to subscribe for more practical advice from the SK team!

Host Rich DiPaolo discusses succession planning with Dave Haupt from Red Rock Tax and Consulting Group. In this episode, we begin by discussing the essential elements of a strong succession plan and how owners can prepare for a smooth transition. Haupt shares insights into the different types of trusts, such as dynasty trusts, charitable remainder trusts, and grantor retained annuity trusts (GRATs), and how they can help in passing down a business to future generations. We also explore key business exit strategies, including the 1031 exchange and Employee Stock Ownership Plans (ESOPs), highlighting the long-term tax benefits of each. Haupt offers practical advice on how owners can enhance their business' value to attract buyers or heirs before selling or passing it on. The episode also delves into provisions like the step-up in basis upon death and the annual gift exclusion, helping owners minimize tax impacts on heirs. Finally, Haupt discusses common mistakes business owners should avoid when handing down their businesses. Tune in for expert guidance on planning for the future and ensuring a successful business transition. For 1031 exchange help, please visit www.1031exchangesite.com.

In this episode, we unpack Vice President Kamala Harris's ambitious plan to lower housing costs, which would be funded by adopting Senator Elizabeth Warren's sweeping estate tax overhaul. We explore the major changes proposed, including reducing the estate tax exclusion to $3.5 million, significantly increasing estate tax rates, and imposing new restrictions on popular estate planning tools like GRATs and grantor trusts. We also discuss the broader implications of these changes, such as the potential impact on wealth transfer strategies and the generational transfer of assets.   If you're thinking, "I love the Big Picture Retirement podcast!” please consider rating and reviewing this show! This helps us support more people -- just like you -- move toward a confident retirement. Just scroll down to the “ratings and reviews” section, tap to rate with five stars, and select “Write a Review.” Then be sure to let us know what you loved most about the episode! Also, if you haven't done so already, follow the podcast. We add new content every week, and if you're not following, you'll likely miss out. Follow now!  Don't miss the Big Picture Retirement Planning Cheat Sheet. We've distilled the essential brackets, thresholds, and rules of retirement into an easy-to-digest, three-page summary. https://www.carrolladvisory.com/pl/2148282517  Want to ask Devin or John your question? Just visit https://www.bigpictureretirement.com/ and click on the “Ask A Question” menu selection.  Although this show does not provide specific tax, legal, or financial advice, you can engage Devin or John through their individual firms.  Contact Devin's team at https://www.carrolladvisory.com/  Contact John's team at https://www.rossandshoalmire.com/     

Technically PVP Show Notes Episode 208 - Feral Druid 10.2.7 3:50 - Need-Greed-Pass 12:28 - Upcoming WoW PVP Events Blizzard Events https://worldofwarcraft.blizzard.com/en-us/news/24060489/sign-ups-for-the-great-push-tgp-and-awc-season-4-now-open  MDI TGPProving Grounds - 19-24 JunGroup A 5-7 Jul (6 teams)Group B 12-14 Jul (6 teams)Global Finals 19-21 Jul (6 teams) ($200k USD) 14:18 - Subject of Analysis https://www.youtube.com/watch?v=f7ENc71hUYc& 1:24:29 - WOW PVP NEWS Technically PVP 3v3 Summer Tournament finished 22 Jun.  Congratulations to team DracoCleave! - https://matcherino.com/tournaments/114361 Liquid Eve Ascension TGP style tournament ran 29 Jun.  Grats to team FIVE G- https://x.com/LiquidGuild/status/1807206068264812896 Dynamic Duo 2v2 Tournament happened on 30 Jun.  Grats to team Dew and Tiddy (warr/rdruid) - https://challonge.com/b5z0f56n Keep an eye out.  They plan on making them monthly! (https://www.twitch.tv/jekylllmrhyde)Hotfixes - https://worldofwarcraft.blizzard.com/en-us/news/24066687/hotfixes-june-21-2024 Character Restoration Temporarily Unavailable - https://worldofwarcraft.blizzard.com/en-us/news/24057482/character-restoration-temporarily-unavailable Shaman got a major rework in TWW - https://us.forums.blizzard.com/en/wow/t/the-war-within-beta-development-notes/1870426/12 Finding Us Snupy - https://x.com/snupytv https://linktr.ee/snupy24  Podcast Cohosts Technically - https://twitter.com/Technically_PvP  https://www.twitch.tv/bonusrollproductions  https://www.youtube.com/channel/UCjIUqJEbWz9Rr9lIFZBe1Mw  https://discord.gg/qAvRtbP Technicallypvp@gmail.com https://www.bonusroll.gg/  Bigmoran - https://twitter.com/BigmoranIRL TreesapJake - https://twitter.com/TreesapJake  https://www.youtube.com/TreesapJake  Skill-Capped Affiliate Link- https://www.skill-capped.com/wow/pricing/plans#technicallypvp

On this episode of The AIE Podcast... Grats to the NOOBS! Zombies in SPACE Dawntrail is on the horizon Big congrats to our friends on Fleet Action Report! And, Looci is here to talk about WoW Classic! All that and more coming up right now... Podcast Audio Raw Video http://youtu.be/_SxxArmSrk0 Open Welcome to episode #421 of the podcast celebrating you, the Alea Iacta Est gaming community, the die has been podcast. This is Mewkow: To my left is Mkallah: - (Hey folks, con is next week- grab me some tea while you are in the guild kitchen). And to my right is Tetsemi: (catch phrase here). This week we are joined by special guests Looci who is here to talk to us about AIE in WoW Classic Welcome! Ok, we'll be digging into WoW shortly, but first, let's cover this week's news... AIE News Community Mandatory Fun Nights Where the fun is mandatory but the attendance is not. Sunday - Destiny 2 8:30 pm Eastern Monday - GW2 9:30 pm Eastern Monday - STO 10:00 pm Eastern Tuesday - SWTOR 9:00 pm Eastern Wednesday - HFO Mythic+ Mayhem (WoW) 8:00 pm Eastern Thursday- Board Game Night (1st and 3rd Thursdays) 7:00 pm Eastern/6:00 pm Central Friday - ESO 9:00 pm Eastern Saturday - LotRO 8:30 pm Eastern Saturday - FFXIV (Maps) 9:30 pm Eastern Saturday - WoW Classic Hardcore 9:30 pm Eastern Saturday - Noob Raid (WoW) 11:00 pm Eastern Streaming and Guild Podcast News We have a ton of AIE member podcasts! Want to know where to find them? Look no further than here- New Overlords Podcast (Max and Sema) https://www.newoverlords.com Working Class Nerds (Marcus and Nick) - NSFL https://workingclassnerdscom.wordpress.com Boards and Swords (Chris and Philip) https://boardsandswords.com/blog?category=Boards%20%26%20Swords Dr. Gameology ( Dr. Daniel Kaufmann ) https://drgameology.com/ STO - Fleet Action Report (Grebog and Nikodas) https://www.youtube.com/@fleetactionreport A Podcast Reborn: A FFXIV Community Podcast (Brandon aka Old Man Franks, Meagan, and Rho) - NSFL https://www.bonusroll.gg/directory/a-podcast-reborn/ NOMADS We have a few people on a private V Rising server now that the game has gone to a 1.0 release. It's a fun, Vampire themed crafting survival action combat game. Diablo Season 4: Loot Reborn is now live and is seemingly doing very well and players are really liking the updates. We have Diablo regulars in there checking it out and I'm sure they can offer help and guidance to anyone looking to jump back in. Other Nomads stuff is happening this week in Fallout 76, ARK, and Starfield as well. WoW Noob Raid successfully cleared Timewalking Ulduar, and congrats to two players for obtaining the rare mounts Invincible and Mimiron's Head. Aside from Noob Raid, the excitement is all about Remix: Mists of Pandaria, a limited time, speed leveling event that launched Thursday for Retail WoW. Quite a few players have reached level 70 already and are working on more toons while gathering numerous transmog items, mounts and pets. Many alts! Handle it! The characters can join current guilds but won't be on live servers until the new expansion, The War Within. AIE opened our second Alliance guild, Amicitia, to make room for the new alts. A few people had trouble pronouncing the guild name, so it's now known as Amy. Welcome Amy! WoW Classic See Game Notes SWTOR This past week was Rakghoul week and if that means nothing to you, just picture swtor's version of zombies. There is no cure, we just have to kill them. A lot. Including a giant one with no eyes that we managed to dispatch on Tuesday during MFN. The double xp event is over, but it's still a good time to level as it's basically pretty quick in this game. For tips, join us in discord. There is a lot of chatter about the best/most-fun way to do things. Friday fun happened on Shae Vizla server this week where we knocked out some Uprisings and Heroic weeklies. Next week,

Join tax litigator Keri Brown for a journey through the IRS's current (and common) challenges to gift and estate tax audits. This presentation addresses valuation, formula transfers, installment sales, GRATs, penalties, Section 2036, split-dollar life insurance, and more – including how to best help your clients help themselves.    Questions? Inquiries about program materials? Contact Trenon Browne at tbrowne@bostonbar.org

In today's episode of the IC-DISC show, I sit down with estate planning expert Jonathon Morrison. Listen in as he shares strategic guidance for business owners worth $10+ million on safeguarding wealth in the changing tax landscape. With the looming December 2025 deadline, Jonathon explains trust structures and exemptions that can freeze business value to minimize estate taxes. From revenue crunching to complex legislation, his expertise cuts through financial jargon. For those growing rapidly or concerned about legacy, this conversation provides nuanced counsel on leveraging sophisticated legal mechanisms.   SHOW HIGHLIGHTS Jonathon Morrison, an estate planning expert, discusses strategies for business owners to preserve their wealth and protect it from potential estate tax changes expected by December 31st, 2025. We examine the importance of proactive estate planning for business owners, especially those with assets ranging from $10 to $100 million, to minimize estate tax implications. Jonathon emphasizes the benefits of sophisticated trust structures that can 'freeze' a business's value for tax purposes while providing robust defense against unforeseen events. The conversation covers the urgency for business owners to engage in estate planning before the anticipated decrease in estate tax exemptions in 2026. We explore how transferring business ownership into special trusts can help business owners maintain control of their assets while reducing their taxable estate. A case study is presented, demonstrating how strategic valuation discounts and transferring minority interest to a gift trust can result in significant estate tax savings. Jonathon outlines his unique business model, which includes direct engagement with clients, flat fee structures, and comprehensive annual reviews, to provide personalized estate planning services. The episode touches on the financial benefits of estate planning, such as savings on estate taxes and protection of inheritances from creditors, lawsuits, and divorce. During the podcast, Jonathon shares his personal background, including his passion for car collecting and his roots in Arizona. We delve into the complexities of funding designs for gift trusts, stressing the importance of optimizing both the trust structure and the funding strategy for maximum effectiveness. Contact Details Email (jmorrison@frgalaw.com) LinkedIn (https://www.linkedin.com/in/jonathonmorrison/) LINKSShow Notes Be a Guest About IC-DISC Alliance About Frazer Ryan Goldberg and Arnold LLP GUEST Jonathon MorrisonAbout Jonathon TRANSCRIPT (AI transcript provided as supporting material and may contain errors) Dave: Hello, my name is David Spray and welcome to another episode of the IC Disc Show. My guest today is Jonathon Morrison, a senior partner at the law firm of Fraser Ryan Goldberg in Arnold. Jonathon is a highly specialized estate planning attorney for people with large estates, Jonathon has a unique approach and covers a variety of different strategies. I think the biggest takeaway is that if you believe in hyper-focused specialists and you own a privately held business, then Jonathon is probably the guy for you. We covered again a number of different strategies and the urgency of December 31st 2025, why that's so significant for estate tax planning and he also encouraged everybody to address this year rather than waiting until next year. I hope you enjoyed this episode as much as I did. Jonathon, welcome to the podcast. Jonathon: Thank you, David. Thanks for having me. Where are you? Dave: connecting from today. Jonathon: I'm down here in Scottsdale, arizona. I'm a senior partner with Frazier, ryan, goldberg and Arnold. We're the largest trust and estate firm in Arizona. I'm a senior partner focusing on advanced estate planning for large, complex estates. Dave: Awesome. So I know you went to Arizona undergrad. Are you from Arizona? Jonathon: Yeah, I grew up here, all 18 years of my life in the same house. I've got a nice-. Dave: You're like the only one. You're the only that's right, a lot of yeah. Jonathon: Yeah, so I went to U of A studied finance accounting, and then I went up to law school in San Francisco. I lived in the heart of the city for about 11 years and met my wife, and then we came back to raise kids here in 2015. So I've got a six-year-old Jack and a three-year-old Rose. Dave: That's awesome, and I love Scottsdale. I go there every January for the Barrett-Jackson auctions. I always enjoy being there. Jonathon: Well, you probably saw my bio I am a car enthusiast, collector, track driver. Oh, I didn't realize. I didn't realize that. I know cars are like kids, you can't really have a favorite. But if you did have a favorite, what's your favorite? Over the years I've had a lot of cars, but I primarily drive and collect bmws, porsches and ferraris. Dave: Okay, yeah do you have a 2002? Jonathon: no, I don't have a classic 2002, mostly modern stuff. Okay, all the modern sort of m2s, m3s. I usually I only have about three or four cars at a time, unlike a lot of guys, but I swap them every six, twelve months I'm changing them in and out understood, so I drove a tesla model s plaid three years ago and my enthusiasm for gasoline engine just kind of went away. Dave: I always said I was brand agnostic and powertrain agnostic. So at one point I had the Tesla Model S Plaid, I had a Camaro ZL1 convertible six speed and I had a Jeep diesel Grand Cherokee which I had a special order to get the three liter diesel. So I'm like three brands, three propulsion types, but I'm down to actually one vehicle for the first time in a long time, a Rivian R1S, which is by far the best vehicle I've ever owned. My biggest concern with them is just whether they're going to be in business in another year or not. Jonathon: Right, right. It's like Fisker they keep coming in and out and I just saw news today they're not doing well. Yeah, I've never driven the Plaid, although my one of my Ferraris is faster than that Plaid, believe it or not? Oh wow. Dave: That's great. Well, we'll have to talk about it more and I'll be sure to look you up next January on Scottsdale, please do so. We're going to talk about estate planning and I know enough to be dangerous. My listeners and clients are privately held business owners with enterprise values between probably $10 and $100 million. The business represents the majority of their net worth and I understand there's some things going on that have some deadlines that create some urgency, so why don't we get into it? So just start wherever you want to. Jonathon: Sure, yeah. So those clients are really my clients, mid-market business owners for the most part. My practice, again, we call it advanced estate planning. What that means is the net worth, including business real estate, is high enough to warrant planning beyond just the will and living trust, powers of attorney, the core estate documents that everybody needs. Once you get to a certain wealth level or income level, then you need to start focusing on advanced planning, which encompasses we joke all the acronym planning, all of those acronyms you hear about in the estate and gift world. So for mid-market business owners, right now generally you're looking at $10 million minimum enterprise value. That warrants a good look at estate planning. We have the urgency at this point it's not as urgent quite yet which is the time to catch us because there's a limited number of Jonathon Morrisons in any state other than, you know, california I practiced up in Silicon Valley for about a decade or Manhattan you know there's about 50 of us, but in most of the smaller any other state there's maybe five, maybe that really you know, do this day in and day out. It's like a heart surgery. I've done this over 500 times transactions, design, implementation, and you've got to have at least 200, 250 reps before you really know what you're doing, mastering the vehicles themselves and then being able to distill it and communicate it to clients and be able to then get it done very quickly without you know. Business owners they hate this stuff. This is complex, it's annoying. They don't want to talk about death and taxes. They want us to operate their business. So I've done a very unique model that we can get into a little bit. I wanted to focus on the urgency, but a very unique model that's really custom tailored for busy business owners that need to get this done quickly, with high quality and low stress. But the urgency back to the urgency. So I think most of your listeners probably know that the 2017 Tax Cuts and Jobs Act, the Trump tax reform, is going to expire or sunset as of January 1st 2026. Dave: Okay, Less than two years. Jonathon: Yeah, yeah. So you know a year and nine months and as part of that, in the estate planning world, really the biggest change, perhaps the only significant change, is the reduction in the federal gift and estate tax exemptions. Okay, what are those? Well, right now there are all-time highs, okay, there are all-time highs, okay. Right now you can gift during life or at death up to $13.5 million if you're single, without any gift or estate tax. Or if you're married, you can give to about $27.2 during life or at death, and above that, if you go over that, there's a 40% gift tax. If you gift during life or at death, a 40% inheritance tax paid by your children, and so that exemption amount is scheduled to be cut in half on January 1st 2026. We don't know quite yet the number. It's probably going to be somewhere around 7 million for a single and 14 million for a married couple. So significant amount less that you can gift to individuals children, grandchildren, anybody else in 2026, unless you lock in that exemption before then. So upon so. Let me just interject one second. Dave: So just understanding numbers that I do. If you consider a population one, everybody within a state over 27 million is group one and group two is everybody between 13 and 27 million of a state size. I'm guessing that group two is probably way larger than group one, even though on absolute dollars there's folks from 26 million all the way to billions. But I'm guessing is that assumption correct that a multiple of people who needed to worry about exceeding the exemption, those number of people, are now being multiplied. Is that right? Jonathon: Yeah, once exemptions go down. You've got a lot of people now that have to worry about estate taxes. So in 2026, there's going to be a lot more people that need my services. But between now and 26, it's really. You know, if I had to pick a number, it's somebody that either already has about 10, $15 million or more, because you're doubling every 10 years, assuming the rule of 72. Yep, those people need to look at this planning. But, more importantly perhaps, are a lot of your listeners. These are business owners and their businesses are on fire. They're just going out there. Ebit is jumping every year. Multiples might be getting higher and so between now and their death they might be in their 40s, 50s, 60s. They got a long life expectancy. They're likely going to have a lot of them over $100 million net worth at death. That's when you have to measure this tax. You file a federal estate tax return within nine months after death and the government wants valuations and they want to see what you're worth and there's a 40% tax imposed at that time and that's due within nine months. There's a huge check that gets written. The good news is a Harvard professor famously said the federal estate tax is optional as long as you plan for it. I don't care what you're worth If you've got 20, maybe 30 years to live, unless you're like over a half billion dollars of net worth. I can usually wipe out the federal estate tax through proactive planning and I've got, like I said, a finance and accounting background. I've got financial models that I run free of charge all up front to show you Like I just did one for a $100 million business owner and it showed that he had about 20 million of other assets. But it showed and he was 55, it showed that if he was willing to transfer 60% of his business into the special kind of trust that we were going to wipe out his $200 million projected estate tax in 30 years it was going to go to zero and he had totally stabilized cash flow and liquidity between now and year 30. So the name of the game is to figure out how much do we need to transfer, and you got to run financial models. Most attorneys don't do that, but for a business owner there's so much that we can do because we can value the business at less attractive values at the time of gift number one. So valuations in the tax code say the valuation firm has to look at it from a discounted cashflow perspective, not a strategic buyer perspective. I just had a $600 million company that just sold a year ago. We got a value to $80 million because it wasn't valued from a strategic buyer standpoint. So if you come to me and you're 80 and you've got $100 million of cash, it's a lot harder to wipe out the estate tax versus a business owner that's got a EBIT of $5, $10 million. But they're in their 50s. We can transfer some of that business out and rely on a number of other mechanisms to wipe out that estate tax and get asset protection while they're living Very easily. They keep total control over their estate if you do it right and the business so I'm intrigued. Tell me more do it right and the business. So I'm intrigued, tell me more. Yeah, I'll tell you the exemptions going away when you run the financial models out 30 or 40 years for a lot of your business owner clients. Okay, there's, the exemption is prompting a lot of this planning and I'll explain one of the reason. But the exemptions are going down. It's use it or lose it. Okay. So let's say you've got a nice boring balance sheet $50 million stocks and bonds. Okay, single guy, you guys should definitely gift his $13.6 million exemption before 2026. We'll talk about you know, just gift it to kids. I've got a special vehicle that's done over 200 of these without an audit, making the cover of the state national state planning journal in May. So you've got a trust receptacle. If you do it right, that client could gift $13 million and keep total control and access while they're living. Again, if you know what you're doing and that irrevocable trust is designed from the outset correctly, which a lot of them aren't, I call that the optimized gift trust. So, again, that's a boring $50 million cash, stocks, bonds. So, business owners, we got the exemptions going away. That's prompting some of this. Here's the more important impetuses for reasons to act. Number one, the business keeps going up in value. We want to freeze that appreciation on that business, gift it out of the estate. So all that post-gift appreciation on the business when they sell, all of that is soaked up off balance sheet. You don't your clients, my clients are too wealthy and we don't want them getting any wealthier because there was creditor and lawsuit exposure while they're living and then at death the government takes the estate tax. So the sooner we can get a client before the business takes off, transfer some or all of that business to that special type of optimized gift trust. Get them all the control, but start building wealth off balance sheet. Rockefeller famously said you want to own nothing but control everything. If you do it right, they won't own that business anymore but they can control and access that gift trust in so many different ways. The IRS has lost so many cases in the last several decades. That allows us to pack those optimized gift trusts with so many cases in the last several decades. That allows us to pack those optimized gift trusts with so many controls. So again, number one urgency is really the fact that a lot of business owners are going to continue to grow their business and we want to shelter it. The second major reason is we have a lot of legislative risk right now. I mentioned how over the last 40, 50 years, the IRS has pretty much been on the losing end of all the cases in estate and gift. In the old days you couldn't pack that much control in these gift trusts. The IRS has lost cases or given up or acquiesced in rulings that now, if you do it right, these gift trusts that you put in your business or other assets into, there's pretty much nothing we can't. It's technically irrevocable if you don't own it anymore. But if you do it right, like you'll see in my paper, my materials for the gift trust, they have so much control In 2021, they almost patched it. Remember that building back better bill yeah. A lot of its owners were worried about. While there was a little piece nobody was paying attention to except for us in the state and gift tax eight pages it would have killed all of these flexible trusts that we use. Any quote, grant or trust would have been abolished unless you got it funded before Biden signed it into law. So I did 160 deals, $3 billion of gifts, those 18 month period. It didn't pass because remember there were two senators, manchin and Sinema, that didn't vote for it but with and this is covered in my paper in the journal they could. There's always rumors they could take another stab at trying to kill off Grand Tour Trusts. We also have interest rates that could keep going up. A lot of what we do leverages those interest rates. So there's a lot of headwinds in the near future, next few years perhaps. And the lowered exemptions this is sort of the golden age of estate planning. That's kind of fleeting because they're trying to kill off the trust. Exemptions are going down, interest rates are going up. If you're a business owner, this is the time to act. If you haven't already, okay. Dave: Yeah, because I'm assuming, since you're talking about valuations being discounted cashflow, that these higher interest rates are creating bigger discounts. Jonathon: That's part of it, I mean the major reason for interest rates being relevant is you can gift assets to these types of trusts. But you're limited by that exemption $13 million. There's another way you can actually get up to 10 times that amount in these trusts and that's the so-called sale to a defective grantor trust. What does that mean? It means I put $13 million of cash in this trust. I can then actually transfer another 130 million 10 times in exchange for a note back to me. Okay, that note. The IRS requires a minimum interest rate pretty much tracks the 10-year treasury. So the higher the interest rate, the more this trust is feeding back into your name, your taxable estate. So we want low interest rates, we want to be able to-. I see, a couple of years ago we were lending so much money at the 1% interest only 30 year fixed Right Gift trust is arbitraging and we froze that client's estate at that note value with 1%. So there's other strategies like GRATS and CLATS that are interest rate dependent. But bottom line it's one headwind is. So why don't we talk a little bit? So we talked about sort of the urgencies, business value going up. These cool trusts that we've been using for decades might be gone soon. If you don't get it done, you'd be great to put it in under everything we've ever seen. So this is the time to act. Now let's talk about the importance of that gift trust being flexible. Okay, I developed this thing in 2020. I call it I just I call it an optimized gift trust. Okay, it's. If you know any of my gift trusts and many of your podcast listeners, I've probably heard of idgits or generation skipping trusts or dynasty trusts or slats, all these things. All those things basically mean is, hey, they're features of a gift trust that give you either tax benefits or retained control. So what if you create a gift trust and you just put all those things into one? I call it a hybrid. It's nothing new. If you go to Manhattan or Silicon Valley, they're not going to call an optimized gift trust. It's just how we do it there. But you go to smaller markets like where I live, phoenix or it isn't even a small market but there's attorneys that aren't just getting. They're just not getting enough repetitions over the years. So these gift trusts a lot of the ones I review locally, for example just don't have the maximum strengths and controls that your business owner client can have if they're gifting. And it's a big deal because if you run the financial model, the majority of wealth is going to be in these gift trusts. If they're not done from the outset, you might never be able to get that money back or change the beneficiaries or access it or do many, lots of different things. And I clean up bad, irrevocable gift trusts all the time. So in 2020, I developed this thing called the Optimized Gift Trust. Three page in out overview. I got a seven page frequently asked questions. I try to productize things. I've done this 500 times. I try to take all this complexity and put it into a nice, easy to go package for business owners that are way too busy, and so this gift trust has all the bells and whistles and I mentioned. I was just asked by the National Estate Planning Journal, the top journal in my field. I made the cover back in 2020 with a different product. This one, in May 2024, in a couple of months will be on the cover, the full legal citations. It was peer reviewed, everything. There wasn't a single change. So it all checks out, never been audited. It's audit defensible as well. We've got an army of lawyers here at this firm, about three or four of them that are former IRS trial attorneys that can defend it. But my point is is these business owners need to make transfers here soon and you better darn have your gift trust within that 60 page document. It's irrevocable, meaning you can't change it, the terms of that trust, once it's done, and so if it's not optimized from the outset, that can be a big problem. So, yeah, you really want a flexible, accessible trust. If you do it right, the business owner, literally there's no downside. We can get it back in four or five different access points make changes, especially if they're married. You can include slot powers, spousal life access, trust powers which give the marital unit even more control. So that's the again number one, the urgency to act, and the number two, making sure you've got a strong gift trust to receive that gift and make changes down the road. Dave: Okay, yeah, that sounds that makes a lot of sense. So could you give us maybe a case study example, like anonymously. Sure, you know just to kind of give some color to some of this yeah, sure. Jonathon: So I mentioned I have a unique process and as part of that, what I do is I prepare. I built out this financial model. Okay, if you go to any of the top I mean, I haven't found a bank yet that I really like their financial model. Even the top banks in the world. They've got these financial models that will illustrate what it looks like to gift into these gift trusts and they'll run it out 30 years and it'll show you cash flows and tax savings. But all the models I've reviewed are really developed by financial people, not estate and gift attorneys like me. So about 10 years ago I developed this bespoke model. It's Excel-based and we can input all you know. I basically have it custom tailored to what I like to do. So I put in spending, you know assets, asset performance, business assumptions, how long you're going to live all of these things and you put in. Really, it's determined. The goal of this is to output for me. How much does my client need to gift into this gift trust to cause it so that they I joke die poor? We want them burying life. If you get sued, you don't own it anymore. That objective, the competing objective, is we don't want them to put too much in the gift trust, because the IRS doesn't like if you're poking and prodding and grabbing the assets out of there. Ideally they'll never need to touch it. Okay, we've got all these access points that they need to get back in emergency Great, but I want to make sure that they haven't given it away too much. They've still got plenty of liquidity, stabilized cash net of expenses, net of taxes, net of spending over here. So that's the output. So you wanted a case study. You wanted a case study so I just did one of the sample model. That's client business owner. He's got about $5 million of liquid assets, cash stocks, bonds. He's got $10 million of investment, real estate. He's got a $5 million home. So you know 20, 25 million, but the bulk of his net worth is in the business. It doesn't have to be that way. A lot of business owners have a lot less. But the assumption was it was you could sell the business to a strategic for $100 million in two years. We went and got a valuation, looked at the company from the worst possible lens defensively low top valuation firm, looked at EBITDA, looked at the markets and also applied minority interest valuation discounts. So a lot of times we're gifting minority interest in the company to the gift trust. You get further discounts Bottom line. It's not atypical for a $100 million company to be valued at maybe $20 million when all the discounts are applied. Okay enterprise discount, maybe down to 40, and then maybe another 40, 50% discount on that for minority interest. So we put all this in the model. He's spending 750 grand a year and then you've got inflation adjustments and everything. But the model showed that if he gifted 60% of the shares in his company to this special gift trust, that over the next 30 years, rather than his estate just growing, I think he has about $500 million in 30 years on these assumptions, causing a $200 million inheritance tax at death 40% of 500. By gifting that 60% interest we froze his estate tax. I think about $15 million. So he always had about $50 million in his hands. But all but because he had that sweet spot, all of that future value, even when the business is sold and reinvested, we froze his net worth at about 50 over here and effectively, because of all the thing that's going on, the gift trust was worth $450 million at death. That gift trust is not only exempt from 40% of state tax at his death but it's generation skipping, meaning it's totally out of, permanently out of the federal 40% gift inheritance tax for generations. In Arizona we got 500 years Depends on which state you live in or you set it up but we wiped out $200 million state tax and it made sure he had plenty of money to spend. Totally accessible gift trust if he ever needed to access it Controlled the business units that he gifted away. We can still make changes to beneficiaries or give it all to charity or some of the charity. Down the road he could borrow from the gift trust all sorts of stuff. His wife could take distributions out, so that's a great. I mean this is a very common example of the power that state attorneys that know what they're doing can do for a business owner for relatively small fees very small fees compared to that type of savings. Dave: Sure, and I presume that's where the word optimized comes in, because you're talking about that modeling and you're kind of trying to find that sweet spot of him having enough cash flow, enough control, right? Is that kind of what the optimization means? Jonathon: You hit it on the head. There's two optimizations okay. The first is making sure that gift trust has optimized his retain and control right. We've given as much as the irs case law allows with minimal risk. We're not going over the edge and there's a ton of stuff we can pack in there. So if he needs to do anything with the gift trust, we've got that optimized. And then the second thing is making sure exactly that the transfer into trust I call it the funding design, how it's transferred. Is it a gift? Is it a sale? For a note back, are we loaning additional assets? Modeling that out so that the funding design is optimized? I have to put a disclaimer in here. I'd say 95% of trusts and designs that I review probably less than that are totally optimized. There's a lot of attorneys out there that are going to seminars. They're reading about certain gift trusts, especially SLATs, spousal Life Access Trusts and they think they can get on their computer and go on some document program and start pushing buttons and making it work. This is dangerous. I didn't know what I was doing until probably about 200 transactions. I was at the top firm in Silicon Valley took public Apple, google, facebook, amazon, tesla and I was training for 10 hard years before I knew what I was doing. So making sure that your gift trust is prepared by somebody that specializes in the field has done it many times, and not just the trust being done right. Maybe you can get those buttons right if you're pushing them. The funding design is much more complex and I don't know many attorneys that can the no numbers backwards and forwards. They usually rely on the financial advisor usually doesn't really know how to apply their financial modeling to estate planning. It's just, it's a concern. So, anyways, that's enough of that disclaimer. But yeah, you got to optimize the trust and the funding design, which is my journal article 15 pages, goes into everything I'm talking about in detail. Dave: No, thank you very much. That is very helpful and we'll want to link some of that information that I'll get from you after we finish recording. Jonathon: Excellent, yeah, happy to. I'll share the overview. Frequently asked questions and I'm not sure if I can share that journal article. It's in the final peer reviewed draft but once that comes out, I'm bulk of their wealth is in the business. Dave: Now what about? So is it safe to assume that, say, somebody has a? They have a business that's worth $5 million. They have another $3 or $4 million outside the business. They don't anticipate huge growth in the business. Do they have a need for this planning? Jonathon: Yeah, I think I mean. Again, it depends on what the value of the business If you pass away, the IRS is going to require a valuation of that company within nine months If you're over the exemption amount again in a couple of years. Here you know, exemption is $7 million for single, $14 for married. So yeah, I think if the value of the company and all the assets are $10 million or above, I think it's at least worth a conversation. There's a different design for a $15 million contract individual or couple than 100 million dollar. You might, for example, you know a lot of 20 or 30 million dollar cases I come across not all business owners. But, like the design there is, you want to consume one spouse's exemption you don't need and then preserve the second spouse's exemption. So gift out of that spouse's exemption, lock, lock that in at least before 26. Right, partial forfeiture of the other spouse there's lots of things you can do. But yeah, I think I'd say it's probably closer. You know, 15 million is kind of net worth level all in real estate business. If you die tomorrow it's worth talking about and running it, you know, and see if it's worthwhile. Dave: Yeah, and because, like you're saying, one of the biggest risks of that scenario is, let's say, this hypothetical person is married and you know, let's say the exemptions drop in 27 to what you're thinking they will be, yeah, but let's just say, though, that the year before. And then let's say he dies in 2029, but let's say the year before he dies he just has a huge year, a record year, yeah, and then the business gets valued. Within nine months of when he dies, he might have a surprise valuation, right? So so, like that's, another piece of it too is you're locking in this valuation at the most conservative value and it sounds like postmortem. Some of those tools may be limited. Jonathon: They're gone. Yeah, once somebody passes away, we can't do any estate tax savings for them. Yeah, you're right, locking in low valuation. So, for example, I just I represented these famous restaurateurs and you know definitely a couple hundred million dollars of restaurants. 2020 happened and all the restaurants shut down and I remember I was just I tried so hard they ended up not pulling a trigger. I said look guys, I said your value of your restaurants because of the COVID pandemic is like probably 20% of what it used to be. Nobody knows how long this pandemic's going. I said let's get these restaurants transferred out of your estate at a depressed gift value. By the way, we got a file the only filing for this is a one-time gift. Federal gift tax return said hey, here's our valuation, irs, here's what we transferred. There's only there's a less than 1% reported audit rate on those. Okay, IRS has three years to challenge the value. If they don't which they never do then you've cleansed that gift and that valuation At death. Right now, there's almost 100% chance that an estate tax auditor at least somebody's going to look at it from the IRS. They might not do a full audit, but somebody's going to look at it. So if you've got attractive valuations, especially if it's a depressed year on your EBITDA. For whatever reason, that's the year to get it in. It's like buying low, selling high. Similar you want to transfer that into the gift trust. When it's low, use a minimal amount of your exemption and soak up all that post-gift appreciation out of the estate. Two more things. Life insurance is a big deal. It's not something I sell, but for business owners it's just good estate planning. Dave: Yeah, just to have the liquidity to pay the estate tax. Jonathon: Exactly yeah, because there's a section of tax code the good news that says if you pass away and more than 35% of your estate is trapped up in a business, or even if you're a real estate professional, real estate business can qualify and you get to pay that estate tax actually over up to 15 years. Okay, section 61. Here's the problem. The IRS wants liens. You've got now IRS as your partner or you died and your partner's now the IRS liens and all the headache. So here's what I tell clients. I say look, I can, if you live long enough, I can almost certainly wipe out your estate tax without you ever having to, you know, lose control or give up a penny, essentially. But until, like, if you've already come to me, you've got a hundred million dollars, say well, or a business worth a hundred, say it's going to take some, there's some time component. Can't immediately wipe out the death tax, but there's a time component, usually by like year 10, 20, we're getting close. So buy a big old policy of life insurance. We get it into the gift trust, irre. We get it into the gift trust, irrevocable life insurance trust or an islet, at least the death benefit isn't getting included in the estate. And then if you get a flexible life insurance policy, you can always scale down that death benefit as I'm doing my job over the years in the estate tax. You can reduce that death benefit, but if you have an unexpected death, at least we've got some liquidity to get the IRS out of the way and you don't got liens on the business for 15 years, right, yeah, so that's critical. We've got a few more minutes, unless you have something else, I want to talk about my process, yeah, so again, this is very unique. Attorneys drive me as crazy as they drive most businesses. What's the complaints about? In fact, in 20 minutes I'm going to present to all my attorneys here at the firm on best practices, on efficiencies and productivity, because I've got all these systems down. But what are the knocks? Right, attorneys, they never get back to you. They don't use email, hourly billing, some range, you know. I remember a famous quote. You know some attorney said oh, it's going to cost I don't know $5,000 to $10,000. And it was a construction, a builder, and I remember the builder said wait a second, I can quote a $20 million project down to the penny and you can't quote a darn estate plan to give me a $5,000 to $10,000 range. Anyways, hourly billings, all this talking over their head. It takes five meetings to get anything done. It's complicated. So I solved all this Five years ago. I went to just kind of revamp the whole model and I do a number of things. First, I don't have any junior lawyers. Okay, you think it's hard to hire in your industry for your business? Try the neurosurgery of the law in a small market it's impossible even find senior lawyers that are really good at this at the advanced planning. So it's driving me crazy. You know quality control and delays, where who's on which client stuff comes back. It's a mess. I got a red line in it, lots of control lock with control, caseload control and quality control and delay. So I'd only use no junior lawyers. I take a limited number of cases. I charge a premium fee but I joke that you buy my brain. You don't buy some 30 year lawyers. Brain number two it's a flat fee model. I've got a scheduled flat fee model, almost always tax deductible against the business income as a legal expense get. You get a 40, 50% discount right after that One-time fee. So we go through this process and we get it set up. Most people they need a will trust update. They need the optimized gift trust. Maybe they need this other charitable trust for income tax planning. But if you do it right, the structure is simple and it's easy to operate. At the very end of my process I've got an instruction manual. I call it. It says, hey, the lawyer set all this stuff up, but here's how you operate it. Copy the CPA, copy the investment advisor. Here's six pages. Here's what you did. Here's how to operate it. Let's have annual reviews. I don't charge for annual reviews. I don't charge for phone calls. After they've done it, they want to add some minor assets in there. We don't charge for that. You get a one-time fee and you'll get all these hourly billings. And then the third thing that I do that's pretty unique, although probably in the next two years I'll be buried, so I don't know if I can do this part always, but right now, when it's slow years, we don't have a tax law change. If I have a conversation with a new prospective client 30, 45 minute call I then get all the information I need. I work for free initially, come back about four weeks later with a full roadmap recommendation about 10 pages. So here's your objectives, here's your background. Here's exactly what I would do if I were you. Include a diagram, include those financial projections. I give it all away for free, picks me maybe eight, 10 hours, but because I've it all away for free, it takes me maybe eight, 10 hours, but because I've got all the processes, it usually takes other lawyers a lot longer than that. And then it has the fee, quote one-time fee. I'd say three out of four times people say maybe one of that. People say I like this lawyer. I see I've gotten to know him, I've gotten to see his work. I like the plan and here's what it costs one-time fee. He's not relying on junior lawyers. He's going to get this done in three phone calls, maybe two, and so they like to probably get to sample the process without having to pay 20 grand in hourly fees find out this lawyer isn't going to do it. Dave: Yeah, lots of that is really. And the thing is, even if they took your roadmap to another attorney, unless they had your level of expertise, they really couldn't execute on that roadmap anyway, right. Jonathon: Yeah, that's the thing I joke. Sometimes I say I can give you the key to my Ferrari, but I don't know. It doesn't mean you can drive it right, you could turn it on, but you're not going to know how to really use it. So that happens every now and then and I'm straight up I say look, if you shop this around, you can probably get it for half a third of the cost. Dave: But you're going to get a junior lawyer. Jonathon: You're not going to get somebody that's done this 500 times Top firm in Silicon Valley. You know you're not going to get it in two or three. I mean you just I'm doing all the drafting over time. I mean iron sharpens, iron, you get those reps. Senior lawyers are lazy, they're just sourcing business and sending it down the hall to a junior and they don't know what's going on in those documents. And if it's not done right. You're building a house for all of your wealth $450 million my client projected. If that trust isn't done right, we have client, like a lot of our clients myself, we'll spend 20, 30 grand on a kitchen remodel. But I have clients that say wait a second, I don't want to spend 50, 100 grand on this, I can get it done for 15 or 25. And I'm like do you know how important this is? This is not the area to skimp. You want to experience lawyer drafting because you can't change it later if it's not done right. Dave: Yeah Well, and then the fact that it's a, fact that it's a, it's an upfront payment. Jonathon: Like you know that they get the annual reviews for you know, right? No ongoing billings and you're working? Dave: yeah, there's huge value. It's unique it shouldn't be unique. Jonathon: In my industry it sounds like you know most industries they've come a long way. The law is still behind the times, at least in the state. Dave: Yeah, the law and in the accounting profession too. Yeah, right, so the other thing that I think people don't realize is that folks really don't need a pure custom estate plan. My sense is they need a standardized plan, right? Because I'm guessing that all of those 500 estate plans you've done fall into a small number of categories, fact patterns, right. Jonathon: I agree. There's probably about five fact patterns. You've done enough. You know this is this bucket, this is the design and then when you go through, there is customization, right, Once we go through I send out the draft gift trust. It goes out with an explanatory memo. There's 15, 20 custom decision points usually that we go through. So there's customization. But generally you're right, the design, the funding design, most of the time goes in four or five buckets. Dave: Well, it's the same reason that you know, for better, for worse, a Toyota objectively has better big build quality than a hand-built exotic car because of the repetitions and the standardizations and the perfection, and you know six Sigma, you know defect measurement, and now so I can appreciate the value of starting with a framework that's proven. I mean even just something as simple as you know when you're, if you start with standardized documents that you can search and replace, you know stuff with you're far better off than just starting with a clean slate or something that's very different than what you're going to end up. Jonathon: You're right. Yeah, I mean my process, my documents I put hundreds of hours into and I'm constantly. That's again, a benefit of doing it myself and not relying on junior lawyers is I'm constantly tweaking my forms. At least once a week there's something in a memo or something I'm going to add this or change this, and so you're constantly improving it. That happens at a lot of law firms, but again, it's usually junior lawyers that are updating, doing all that, and you don't have senior lawyers doing this over and over. Dave: So yeah. Jonathon: And again, the times suck for business owners. They, like you know, you know when I've done. Probably each of these cases takes me I don't know 10, 20 hours, all in right. If you multiply that by my billable rate, you know it's more expensive. You're buying the premium of making sure something that's been done. You know, optimized right and so yeah there's a premium. I have a buddy that jokes, or he's always asking me well, I've got this document model, this software that I can just push the buttons, like you know. Why are you charging so much? Like I said, it's so much more than just even if you get a good document. It's the funding design, it's being able to immediately respond with answers, being able to simplify complex things like we've had during this call, and spit it out in a digestible, understandable format. It's the process. It's the backend instruction manual and the front understandable format. It's the process. It's the back-end instruction manual and the front-end memo. It's all of that. That's where the value is. And again, I'm going to tell my lawyers in about 10 minutes. I'm going to talk about all this with them, because lawyers don't do this right. They don't do it. Dave: Yeah, they're really paying you not for your time, but for your expertise, knowledge, best practices, all of that. Well, hey, I know we're running up against our time limit. If somebody wants to reach out to you, what's the best way for them to reach out? Linkedin email phone. Jonathon:Email's best. jmorrison@frgalaw.com. So Frazier Ryan, goldberg, arnold, f-r-g-a-l-a-wcom, and again reach out say hey, here's my situation. Heard you on the podcast and I've got a forum process. I respond here's all the materials, here's where I think hop on a 45-minute Zoom. A paralegal usually gathers some 10 minutes of information before that. We'll run the numbers on the fly. We'll look at the stuff on the fly and see if it makes sense and I tell clients look, I make a good living. I say if this doesn't work for you, I'm happy to talk myself out of a job and tell you doesn't. But if it does, you know let's get going. Because there's so much there's no other industry that you can get thousand to one return. I mean $200 million of estate taxes saved for less than a hundred grand. No other any good financial advisor knows to run to the estate attorney, cause that's where the that's a low hanging fruit, it's the best money you can spend. And then making sure we also make sure all your kids inheritance protected from creditors. Lawsuits and divorce like that may be more important than the tax savings. Making sure that the kids inheritance is well-managed and protected, even if they have control over it. We can do it, so it's all protected so a lot of there's a lot of benefits to what I do. I love what I do and it's easy to sell because it's something I believe in. Dave: Yeah, there's a lot of. Well, Jonathan, I can't tell you how much I appreciate you taking time out of your day. I know you have a meeting to get to, so why don't we wrap it up and again, thank you so much for your time and have a great day. Jonathon: Thank you Wonderful, appreciate it.

Technically PVP Show Notes Episode 202 - Arms Warrior 10.2.6 2:58 - Need-Greed-Pass 14:17 - Upcoming WoW PVP Events Raider.io Break the Meta S3 - https://raider.io/news/622-break-the-meta-returns-for-dragonflight-season-3KSM Battle of the Bans 13-14 Apr - https://raider.io/events/ksm-battle-of-the-bans/info?utm_source=ksm&utm_medium=post&utm_campaign=ksmdf3 Arena League! (EU) - First event is April 1th - https://www.reddit.com/r/worldofpvp/comments/1bwmyas/world_of_warcraft_arena_open_league_grass_routes/  20:00 - Subject of Analysis 1:26:57 - WOW PVP NEWS Plunderstorm Creator Event happened on 30 Mar.  It got a great amount of viewership!  Grats to Kennystream and Lapi for winning! - https://x.com/Warcraft/status/1774168483120734333Season 3 end announced.  Season 4 starts Apr 23rd - https://worldofwarcraft.blizzard.com/en-us/news/24064845/dragonflight-season-3-ends-on-april-22 Hotfixes - https://worldofwarcraft.blizzard.com/en-us/news/24057474/hotfixes-april-5-2024MMR is a major complaint across Twitter.  Is it really that bad?PVP tuning incoming?! - https://twitter.com/leekatv/status/1778145533736948214 Also, Blitz counting towards vault in 10.2.7! - https://www.mmo-champion.com/content/12158-Patch-10-2-7-PTR-Build-54171 Finding Us Atake - https://twitter.com/Atakez  https://www.twitch.tv/atakew  Podcast Cohosts Technically - https://twitter.com/Technically_PvP  https://www.twitch.tv/bonusrollproductions  https://www.youtube.com/channel/UCjIUqJEbWz9Rr9lIFZBe1Mw  https://discord.gg/qAvRtbP Technicallypvp@gmail.com https://www.bonusroll.gg/  Bigmoran - https://twitter.com/BigmoranIRL TreesapJake - https://twitter.com/TreesapJake  https://www.youtube.com/TreesapJakeSkill-Capped Affiliate Link- https://www.skill-capped.com/wow/pricing/plans#technicallypvp

This Day in Legal History: Civil Rights Act of 1968On April 11, 1968, a significant moment in the history of American civil rights unfolded when President Lyndon B. Johnson signed the Civil Rights Act of 1968, widely known as the Fair Housing Act, into law. This legislation was a watershed in the struggle for equality, aimed at eradicating discrimination in the housing sector. It came as an amendment to the landmark Civil Rights Act of 1964, extending its reach to combat racial, religious, and national origin discrimination in the sale, rental, and financing of housing, as well as in housing-related advertising.The enactment of the Fair Housing Act was the culmination of years of civil rights activism and was influenced by the broader civil rights movement that sought to challenge and dismantle systemic racism across various facets of American life. Its passage was not easy, faced with considerable opposition, and was one of the final acts of civil rights legislation signed by President Johnson. The Act represented not just a legal milestone but a profound statement about the values of equality and justice in American society.Moreover, the Fair Housing Act also laid the groundwork for further legislative efforts to protect individuals from discrimination, including expansions to cover gender, disability, and familial status. This evolving framework reflected a growing recognition of the diverse forms of discrimination that Americans faced and the ongoing need to address these injustices within the legal system.Today, the Fair Housing Act stands as a testament to the enduring struggle for civil rights in the United States. It reminds us of the pivotal role of law in shaping a more equitable society and the continuous effort required to protect and extend these gains. As we reflect on its significance, the Fair Housing Act encourages us to persist in the pursuit of justice and equality for all Americans, acknowledging the progress made and the challenges that remain.Water utilities are bracing for the financial burden of meeting the EPA's new stringent standards for PFAS (per- and polyfluoroalkyl substances) levels in drinking water. The EPA's recent regulation, marking the first-ever limits on PFAS, demands the reduction of "forever chemicals" to nearly zero, specifically setting enforceable limits for certain PFAS compounds at 4 parts per trillion and others at 10 parts per trillion. Legal and industry experts predict this will lead to a slew of legal challenges due to the vast number of water systems—potentially affecting 6,700 systems serving about 100 million people—that will need to implement costly testing and removal technologies. The estimated compliance costs could reach up to $40 billion in initial investments plus $3.8 billion annually, far surpassing the EPA's own estimate of $1.5 billion, with ratepayers likely facing significant increases in water bills. Despite available federal funding for infrastructure and PFAS removal, critics argue it's insufficient to cover the extensive needs. However, proponents of the rule argue the public health benefits, including reduced cancer risks from lower PFAS exposure, justify the high costs. This new regulation is seen as a crucial step in addressing the pervasive issue of PFAS pollution, despite the anticipated financial and legal hurdles ahead.Utilities Brace for Costs of Compliance With New PFAS Water RuleAn Illinois federal jury has ruled that Amazon.com Inc. must pay $525 million to Kove IO Inc. for infringing on three patents associated with distributed cloud storage technology. This decision, emerging from a lawsuit filed by Kove in 2018, indicates that Amazon's infringement was not deemed willful, dismissing Amazon's defenses of non-infringement, invalidity, and unpatentability. The patents in question enable the efficient identification of the multiple servers storing specific data files in the cloud, a technological advancement Kove claims is fundamental to the operation of scalable cloud systems. Kove's lawsuit argued that Amazon Web Services (AWS), specifically its Amazon Simple Storage Service and DynamoDB products, were built upon and benefited significantly from Kove's patented technology. This infringement, according to Kove, was critical to AWS's growth into Amazon's most profitable segment. The case, represented by several law firms on both sides, underscores significant legal and financial implications for Amazon and highlights the value and competitive edge provided by proprietary cloud storage technologies.Amazon Dealt $525 Million Jury Verdict Over Cloud Tech PatentsAhead of the estate tax changes set for 2025, Democrats are targeting the tax avoidance strategies of the wealthy, particularly focusing on the use of trusts. This initiative previews a broader debate around tax reform and the expiration of certain tax cuts from the 2017 tax law. Senators Ron Wyden and Elizabeth Warren, along with the Biden administration, have proposed measures to tighten restrictions on trusts, aiming to curb tax dodges. These strategies include using grantor retained annuity trusts (GRATs) by the ultra-wealthy to transfer assets tax-free to heirs, a method utilized by prominent figures like Nike founder Phillip Knight.Wyden's proposed legislation seeks to impose a minimum remaining trust value and a 15-year term for GRATs, aiming to eliminate the tax benefits of underperforming trusts. Warren's approach includes stricter trust regulations and increased IRS funding to enhance tax avoidance audits. The Biden administration's Greenbook outlines policies estimated to raise $97 billion over ten years through tightened trust restrictions and improved tax administration.Republicans, on the other hand, are advocating for a full repeal of the estate tax, emphasizing the 2017 tax law's increase in exemption amounts. However, the potential for bipartisan agreement exists, particularly on loophole-closing measures that don't involve tax rate increases. Despite efforts to reform, experts caution that as long as the tax code remains complex, individuals will find ways to minimize tax liabilities, underscoring the challenge of achieving comprehensive tax fairness.Warren, Democrats Target Estate Tax Dodges Ahead of 2025 FightThe U.S. Justice Department has finalized a rule that mandates gun dealers to obtain federal licenses and conduct background checks on purchasers, regardless of the sales venue, aiming to close the "gun show loophole." This new regulation broadens the definition of being "engaged in the business" of selling firearms to include those selling at gun shows, online, and other venues, aligning them with the requirements faced by traditional gun stores. An estimated 23,000 individuals in the U.S. who deal guns without a license are expected to be affected, impacting tens of thousands of gun sales annually. U.S. Attorney General Merrick Garland emphasized that the rule applies uniformly across sales platforms, requiring licensure and background checks for anyone selling guns predominantly for profit.The rule, proposed in August and after a public commenting period, will be published in the Federal Register and take effect 30 days post-publication. However, it stops short of establishing universal background checks, allowing certain transfers, like those among family members, without checks. This development follows federal gun reform legislation passed in June 2022 after multiple mass shootings and a Supreme Court decision broadening gun owners' rights. In March 2023, President Joe Biden issued an executive order to expand background checks and called for further Congressional action to mitigate gun violence. The rule is anticipated to face legal challenges from gun rights groups.US to close 'gun show loophole' and require more background checks | Reuters Get full access to Minimum Competence - Daily Legal News Podcast at www.minimumcomp.com/subscribe

Technically PVP Show Notes Episode 199 - BGB and RBGs 4:26 - Need-Greed-Pass 18:12 - Upcoming WoW PVP Events Blizzard Events - https://worldofwarcraft.blizzard.com/en-us/news/24021893/unveiling-awc-mdi-in-2024 AWC Gauntlet and Mid-Season Clash - 1 MarMDI Global Finals - 8 MarLevel 40 WSG Season of Discovery tournament 2-3 Mar - https://x.com/sammyincher/status/1754633427750453704?s=20  21:19 - Subject of Analysis 1:44:28 - WOW PVP NEWS MDI Group A and B finished.  Grats to Echo and Perplexed for taking first place in their respective groups! - https://x.com/WoWEsports/status/1759333262135337196?s=20 and Hotfixes - https://worldofwarcraft.blizzard.com/en-us/news/24057474/hotfixes-february-21-2024Dextro interview with SoD devs - https://www.wowhead.com/classic/news/dexerto-interview-covering-pvp-gdkp-ban-and-the-future-season-of-discovery-337832Druid macros break - https://www.wowhead.com/news/popular-guardian-druid-macro-no-longer-works-while-in-combat-stealth-macro-337840Raider.IO was seeking Esport coverage feedback - https://x.com/RaiderIO_WoW/status/1762175090429436017?s=20 Finding Us Eddy -  https://www.twitch.tv/eddylol1 https://twitter.com/Eddylolwow DrewDynamite: Youtube -  https://www.youtube.com/channel/UC8u0uIYngZP8OH5K9Sd0fAw Twitch - https://www.twitch.tv/drewdynamite X/Twitter - https://twitter.com/DrewDynamiteTV Podcast Cohosts Technically - https://twitter.com/Technically_PvP  https://www.twitch.tv/bonusrollproductions  https://www.youtube.com/channel/UCjIUqJEbWz9Rr9lIFZBe1Mw  https://discord.gg/qAvRtbP Technicallypvp@gmail.com https://www.bonusroll.gg/  Bigmoran - https://twitter.com/BigmoranIRL TreesapJake - https://twitter.com/TreesapJake  https://www.youtube.com/TreesapJake  Skill-Capped Affiliate Link- https://www.skill-capped.com/wow/pricing/plans#technicallypvp

Technically PVP Show Notes Episode 197 - Haves and Have Nots 6:45 - Need-Greed-Pass 20:24 - Upcoming WoW PVP Events Blizzard Events - https://worldofwarcraft.blizzard.com/en-us/news/24021893/unveiling-awc-mdi-in-2024  21:49 - Subject of Analysis 1:20:49 - WOW PVP NEWS MS fires ABK and MS employees - https://www.forbes.com/sites/paultassi/2024/01/25/microsoft-lays-off-1900-activision-blizzard-and-xbox-employees/ 60 ABK eSports employees lost their jobs.  None were on the WOW it seems. (All OW?) - https://twitter.com/JakeHaleee/status/1752399873972777018?t=DCPZp0bDb98lMrwox6Te-Q&s=19 Oasis Community M+ Key Push Tournament for charity.  Congrats to Oasist for raising $1115 for Rise Above the Disorder (RAD) and to Attacks on Chickenz for winning the tournament! - https://x.com/oasis_w0w/status/1749922843960508430?s=20Snupy hosted his own 2v2 (DPS) tournament.  Grats to Bicmex and Veon for 1st! - https://challonge.com/ik081sly Echo had an event on 29 Jan with their AWC team - https://www.twitch.tv/videos/2047279198 Hotfixes - https://worldofwarcraft.blizzard.com/en-us/news/24057474/hotfixes-january-23-2024SoD Phase 2 - https://worldofwarcraft.blizzard.com/en-us/news/24056979/go-inside-season-of-discovery-phase-2 Finding Us Podcast Cohosts Technically - https://twitter.com/Technically_PvP  https://www.twitch.tv/bonusrollproductions  https://www.youtube.com/channel/UCjIUqJEbWz9Rr9lIFZBe1Mw  https://discord.gg/qAvRtbP Technicallypvp@gmail.com https://www.bonusroll.gg/  Bigmoran - https://twitter.com/BigmoranIRL TreesapJake - https://twitter.com/TreesapJake  https://www.youtube.com/TreesapJake  Skill-Capped Affiliate Link- https://www.skill-capped.com/wow/pricing/plans#technicallypvp

Learn about advanced life insurance planning techniques like ILITs, CGAs, and GRATs that can help high-net-worth individuals protect assets, save taxes, and achieve charitable giving goals. Questions? Chat with our experts at 801-404-3389!

Mike and Lanny desperately try to catch up with all that's happening this week with Premodern while still trying to reflect on last week in Premodern. We talk results, brewing, hot takes, we say a few mean things, we're very humble, we're 2 hours long... everything you've come to expect! Grats to good guy Ricky Thorson winning the Misty Fall Cup with Mono G Ponzoath, be sure to sign up for the Fall Brawl on facebook, Love, SPIKE COLONY

Awesome News Daily. Every day, two minutes of good news to help you through your day.Join us on facebook https://www.facebook.com/groups/awesomenewsdailyor email me at awesomenewsdaily@gmail.comSupport the show

Die ersten Tage des Rasenklassikers in London waren geprägt von Regenschauern und vielen Verschiebungen. Dabei gab es im Verlauf der Tage für viele nicht nachvollziehbare Ansetzungen und auch das Festhalten an Traditionen, wie der späten Startzeit auf den Centre Court standen in der Kritik. Henrike und Daniel sammeln alle Eindrücke und versuchen sich an einer Beurteilung des schmalen Grats zwischen Tradition und Innovation. Natürlich gibt es auch sportliche Eindrücke u.a. von Oscar Otte, Elina Svitolina und einen Abschiedsgruß an Anett Kontaveit.

Die ersten Tage des Rasenklassikers in London waren geprägt von Regenschauern und vielen Verschiebungen. Dabei gab es im Verlauf der Tage für viele nicht nachvollziehbare Ansetzungen und auch das Festhalten an Traditionen, wie der späten Startzeit auf den Centre Court standen in der Kritik. Henrike und Daniel sammeln alle Eindrücke und versuchen sich an einer Beurteilung des schmalen Grats zwischen Tradition und Innovation. Natürlich gibt es auch sportliche Eindrücke u.a. von Oscar Otte, Elina Svitolina und einen Abschiedsgruß an Anett Kontaveit. Du möchtest deinen Podcast auch kostenlos hosten und damit Geld verdienen? Dann schaue auf www.kostenlos-hosten.de und informiere dich. Dort erhältst du alle Informationen zu unseren kostenlosen Podcast-Hosting-Angeboten. kostenlos-hosten.de ist ein Produkt der Podcastbude.Gern unterstützen wir dich bei deiner Podcast-Produktion.

In this episode, Brent talks to Darren Case, a partner at Tiffany & Bosco and a Fellow of the American College of Trust and Estate Counsel (ACTEC). They discuss the challenges and opportunities for ultra-high-net-worth (UHNW) families in today's complex and uncertain environment. Together, they explore intricate financial aspects like the trends around interest rates, the mechanics of Grantor Retained Annuity Trusts (GRATs), Spousal Lifetime Access Trusts (SLATs), and the intricacies of irrevocable trust planning. Their discussion illuminates the complexities of these strategies, providing listeners with a better understanding and actionable advice.

In the latest installment of Private Company Strategies, William D'Angelo and Adam Diederich are joined by Kevin Matz, Private Clients, Trusts & Estates Partner at ArentFox Schiff, to discuss the hottest topics in estate planning for owners of private companies.  In this Part 1 of a two-part series, Bill, Adam, and Kevin discuss (i) the temporary increase (until December 31, 2025) in the exclusion amount for federal estate and gift tax purposes and its significant impact on estate planning; (ii) gifting and leverage transfer strategies for owners of interests in private companies; and (iii) the IRS's recent challenges to grantor retained annuity trusts (GRATs).

In this look back episode...We continue our conversation about GRATS, Higher education and how Epstein and his influence meant big money for institutions like Harvard.(Commercial at 14:59)to contact me:bobbycapucci@protonmail.comsource:https://www.thecrimson.com/column/for-sale/article/2021/2/24/hava-tax-avoidance-leon-black/

Technically PVP Show Notes Episode 163 - WOW Esports 2022 Recap 10:11 - Need-Greed-Pass 19:50 - Subject of Analysis 1:26:38 - Upcoming WoW PVP Events Dalaran Gaming hosts 5v5 1v1 duels.  So teams of 5 that 1v1 duel (pokemon style).  Keep an eye out - https://twitter.com/dalaran_rogueFlark's Tournaments - on pause; developing new software to account for cross-factionBread & Circuses is a level 20 3vs3 PvP Arena tournament hosted by the Trial Exploit community (Russian) on 24 Sep.  90€ prize for the winning team.  No hunters allowed :) - https://bit.ly/trial_exploit Armed Forces Dungeon Clash 14-16 October - https://twitter.com/AFDCevents/status/1560399375246966784?s=20&t=Mm76gT6-IaFFYwHK6uLevg Blizzard Official Events - https://worldofwarcraft.com/en-us/news/23848935/introducing-two-new-events-xymoxs-charity-cache-and-solo-shuffle-showdown 23-25 Sep - EU and NA (one day each), 36 players, solo shuffle tournament.  $100,000 USD prize pool 1:32:17 - WOW PVP NEWS The Great Push finished 4 Sep.  Congrats to team Echo for winning first place - https://twitter.com/WoWEsports/status/1566551064286863360?s=20&t=WJpy51b41oCsjSiIGbYG1A Xy'mox's Charity Cache finished 10 Sep.  Grats to the charities! EchoGuild raised $60,000 USD for DirectRelief and LiquidGuild raised $40,000 USD for AbleGamers - https://twitter.com/WoWEsports/status/1569062484677361666?s=20&t=WJpy51b41oCsjSiIGbYG1A Hotfixes - https://worldofwarcraft.com/en-us/news/23800887/hotfixes-september-9-2022WOTLK pre-patch is in full swing now.  Last weekend, AV was the bonus BG, which saw many issues on mega serversMega servers (classic) - Many are having issues logging on during prime hours to play the game due to the influx of players - https://us.forums.blizzard.com/en/wow/t/classic-the-unacceptable-state-of-classic-servers/1323722/7 AFK suspensions - https://us.forums.blizzard.com/en/wow/t/policy-on-battlegrounds-participation/1327950/3Queue for BGs anywhere - WOTLK Classic - https://us.forums.blizzard.com/en/wow/t/now-available-queue-for-battlegrounds-from-anywhere/1336518  Finding Us Healingstat https://twitter.com/Healingstat Podcast Cohosts Technically - https://twitter.com/Technically_PvP  https://www.twitch.tv/bonusrollproductions  https://www.youtube.com/channel/UCjIUqJEbWz9Rr9lIFZBe1Mw  https://discord.gg/qAvRtbP Technicallypvp@gmail.com https://www.bonusroll.gg/  Bigmoran - https://twitter.com/BigmoranIRL TreesapJake - https://twitter.com/TreesapJake  https://www.youtube.com/TreesapJake  Skill-Capped Affiliate Link- https://www.skill-capped.com/wow/pricing/plans#technicallypvp

On this episode of The AIE Podcast... Wrath is coming, Wrath is coming!!!! Grats to AIE SWTOR for Total Galactic War. ESO is undaunted! So long, Anor legendary server and thanks for all the Hobbits! And, we are doing a Host AMA with questions submitted by YOU All that and more coming up right now... Podcast Audio Raw Video http://youtu.be/EqSScN4mS_U Open Welcome to episode #392 of the podcast celebrating you, the Alea Iacta Est gaming community, the die has been podcast. This is Mkallah: To my left is Tetsemi - (catch phrase here). And to my right is Mewkow: (catch phrase here). This week we have a very special AMA episode. Welcome, all! Ok, we'll be digging into YOUR questions shortly, but first, let's cover this week's news... AIE News Community New AIE Community Officer- Annira! Congratudolences. Mandatory Fun Nights Where the fun is mandatory but the attendance is not. Sunday - WoW Classic 2 pm Eastern Sunday - STO 8:30 pm Eastern Monday - GW2 9:30 pm Eastern Tuesday - SWTOR 9 pm Eastern Tuesday - Wednesday - Thursday - FFXIV (Sprout Raid) 10:00 pm Eastern Friday - ESO 9 pm Eastern Friday - FFXIV (Mount Farming) Various times, usually starting at 8pm EST or later Saturday - LotRO 8:30 pm Eastern Saturday - FFXIV (Maps) 9:30 pm Eastern Saturday - Noob Raid (WoW) 11 pm Eastern Streaming and Guild Podcast News Behind the Games - 10+ Cool Studios From PAX West 2022 https://youtu.be/yKOO6dMZKUo Max aka Jeff was out at PAX West 2022 and met some really cool creators and studios. Sema and Max walk through a sample of 10+ smaller games, studios, and creators that caught Max's eye. Also, Let Max and Sema know if you want a more detailed video on any of the studios they talk about. Stay connected by subscribing on YouTube and your favorite podcast feed so you don't miss the next interview. Enjoy! SWTOR Escape Pod Cast - 438: Ashley Ruhl Interview Notes https://www.youtube.com/watch?v=UUGs3Pl06ww We got a chance to interview Ashley Ruhl, the new Narrative Director for SWTOR to hear her views on narrative design and what it means for us as players. Boards & Swords #202 - One D&D, Embracer Group Owns Lord of the Rings?, More Gen Con Talk! https://boardsandswords.com/blog/bs202 We're back in the studio, time to get started on the next 200 episodes. Chris did a lot of Gen Con talk recently, but what all did he actually do there? Dr. Gameology - S2: E35 | Quitting Games Can Be a Good Thing https://drgameology.com/s2-e35-quitting-games-can-be-a-good-thing/ Quitting games can be a difficult decision. Dr. Gameology and the Gaming Persona cast review games they have had to step away from. This difficult decision comes accompanied by research and player experiences from the entire group. This thoughtful discussion aims to bring gaming habits into a real-life context that helps to emphasize the value of knowing your in-game goals, and using play time as a way to help you move forward as your best self. Working Class Nerds - Episode 166: Execute Order 166 https://www.buzzsprout.com/143519/11292488 Marcus is joined by our official 3rd host Atrax from GreenBot Videos. The dudes chat about all the new games coming in 2022 and 2023! Nick will be back next week as he is playing paintball in Chicago! Atrax: https://www.twitch.tv/a_atrax Greenbotvideos@gmail.com NOMADS New World - Quiet but uptick with a half dozen players this week as there have been updates and progress on the game Lost Ark - Quiet, AIE servers consolidated D&D - a few games running and the channel is fun and active Diablo III - We are a couple weeks into season 27 for Diablo 3. There are a few of us that regularly run as a group many nights of the week. If you would like to join us or need help with some of the conquests this season, want a toon power leveled or just want to join in the fun let us know in the #diablo channel.

Technically PVP Show Notes Episode 158 - Chasing the Cup 19:23 - Need-Greed-Pass 30:57 - Upcoming WoW PVP Events Dalaran Gaming hosts 5v5 1v1 duels.  So teams of 5 that 1v1 duel (pokemon style).  Keep an eye out - https://twitter.com/dalaran_rogueOasis Community Events -Micro Keystone Race 11 JulBlizzard Official Events - https://worldofwarcraft.com/en-us/news/23764235/setting-our-sights-on-2022-for-the-15th-anniversary-of-wow-esports 8-10 July - MDI Global Finals16-17 July - AWC Grand Finals23-24 July - AWC Cross Region Tournament 42:58 - Subject of Analysis Today we are talking with Dopamine about his experience transitioning from ladder play to AWC and the dream of winning! 1:42:04 - WOW PVP NEWS Oasis Community 1v1 Duke Out happened 27 Jun.  They raised $750 for the Trevor Project, and overall was a great time!  Grats to Squippy for taking first place!Method Mayhem EU RBG tournament finished on 26 June with $2500+ prize pool.  Congrats to eHeroes - https://matcherino.com/tournaments/73557/ Hotfixes - https://worldofwarcraft.com/en-us/news/23800887/hotfixes-june-28-2022Season 3 ending week of 2 Aug - https://us.forums.blizzard.com/en/wow/t/shadowlands-season-3-ending-soon/1271962Watch MDI/AWC finals and get a title - https://worldofwarcraft.com/en-us/news/23823096/watch-the-mdi-awc-shadowlands-global-finals-and-earn-the-fearless-spectator-title  Finding Us Dopamine - Twitch.tv/Dopaminex  Twitter.com/dopaminex_  Podcast Cohosts Technically - https://twitter.com/Technically_PvP  https://www.twitch.tv/warcraftradio https://www.youtube.com/channel/UCjIUqJEbWz9Rr9lIFZBe1Mw  https://discord.gg/qAvRtbP Technicallypvp@gmail.com https://warcraftradio.com/ Bigmoran - https://twitter.com/BigmoranIRL TreesapJake - https://twitter.com/TreesapJake  Skill-Capped Affiliate Link- https://www.skill-capped.com/wow/pricing/plans#technicallypvp

In this episode of Your Active Wealth, host Ben McGloin, head of advice, planning & fiduciary services at BNY Mellon Wealth Management, speaks with Lee-ford Tritt, professor of law and director of the center for estate planning at the University of Florida College of Law, on some of the key wealth planning issues facing LGBTQ+ couples today.  The conversation sheds light on the benefits of different types of trusts, how second-parent adoption and blended families factor into estate planning, why changing pronouns may call for more flexible wills and more. According to Tritt, while many LGBTQ+ couples have intricate estate planning tools like GRATs, GRUTS and IDGTs, they tend to overlook essentialities like health care proxies, living wills and durable power of attorney. Tritt also shares helpful tips and tools that can make their estate plans more efficient, regardless of marital status.Read our latest thinking to learn about the most important estate planning considerations for modern families today.For additional insights on the subjects that matter most to you, visit bnymellonwealth.com. Follow us on: Twitter | LinkedIn | Instagram

#62: Estate Planning experts Patrick Hicks from Trust & Will and Mani Mahadevan from Valur join me to discuss all the fundamentals of estate planning and what you need to do to protect yourself and your family. We also dig deeper into advanced tactics commonly used by high net worth families to mitigate taxes, grow their savings and preserve their wealth for the future.Patrick Hicks, J.D. LL.M.  is Head of Legal with Trust & Will, serving as their General Counsel overseeing all attorney-related operations, including regulatory efforts and legal affairs.Mani Mahadevan is the Founder and CEO of Valur a company created to help entrepreneurs and investors keep more of their hard-earned gains.Full show notes at: https://www.allthehacks.com/estate-planning-patrick-hicks-mani-mahadevan Partner DealsVuori: 20% off the most comfortable performance apparel I've ever wornAthletic Greens: Free 1 year supply of Vitamin D and 5 free travel packsTrustworthy: 20% off The Family Operating System®Daffy: Free $25 to give to the charity of your choice Selected Links From The EpisodeConnect with Patrick: Twitter | Instagram |  LinkedIn | WebsiteConnect with Mani: Twitter | LinkedIn | WebsiteAll the Hacks Newsletter: Protecting Your Family with Estate Planning (what you need to know and do)Trust & Will: Get 15% off any estate plan at Trust & WillValur: Get 3 months of trust administration free when you mention All the Hacks during signupValur Blog PostsValur Charitable Remainder Trust GuideTax Planning Guide for EmployeesSave on taxes even if you have already realized your incomeValur Crypto Tax Planning GuideTrusts 101 Full Show Notes Three core functions of a will and who needs one [1:34]Patrick describes the process that happens when a person passes away without having a will [04:37]Two types of debt and what happens to your liabilities when you pass away [09:00]The core difference between an estate plan and a will [10:53]Common documents found within healthcare documents, the nuances of creating them, and in the case of becoming incapacitated, potential problems of not having one [12:07]Benefits of a revocable living trust and how they compare to a will [16:42]The probate process, time frame, and general expenses involved [19:59]Circumstances to consider when choosing to use a service or online template vs hiring an attorney [25:16]More benefits of choosing to set up a trust [29:10] Administrative and financial responsibilities and requirements of a trustee [30:48]Conversations with the people you've chosen to manage your estate plan [37:04]Updating your estate plan [38:58]Trustworthy storage of your important documents and the importance of telling people how to access them if necessary [40:09]Patrick's tips, tricks, and hacks on protecting your family in the event of your death [41:30]Chris shares the deal that Trust & Will has for All the Hacks listeners [44:29]Overview of tax and estate planning [46:20]Explanation of charitable remainder trusts, how they're beneficial to charities, and how to make the tax benefits work for you [49:43]Two investment restrictions and the downside of investing in charitable remainder trusts [54:48]Minimizing estate taxes by using GRATs (grantor retained annuity trusts) in your estate planning [58:02]Avoiding taxes in a high-income year through the use of charitable lead annuity trusts and how they compare with donor-advised funds [1:04:26]  Tax opportunities and other benefits of using ILITs (irrevocable life insurance trust) [1:11:30]Chris shares advice about life insurance and describes the benefits of setting up an LLC for your family [1:13:41]Three categories of estate planning tactics [1:16:17]Using stretch IRAs, implications of the Secure Act, and finding and using technology to take advantage of opportunities [1:19:25]Ways that Valur is trying to make estate planning more accessible and affordable, and how to find out more about the company [1:25:01] SponsorsTrustworthyTrustworthy is a secure online service that helps modern families protect, organize, and optimize their important information — ID's, Money, Property, Passwords, Insurance, Taxes, Legal, Emergency Instructions and the Family Archive. Trustworthy gives you a system of record for all your family information and lets you share it with loved ones, collaborate with trusted professionals like your accountant or wealth advisor and helps you keep everything up to date and on track so you never have to pay a late fee or penalty again.So if you want to set up your Family Operating System and be prepared for all of life's moments you can get 20% off and a free 14-day trial at allthehacks.com/trustworthy DaffyDaffy is a not-for-profit community built around a new modern way to give, with a mission to help people be more generous, more often. Daffy makes it so much easier to put money aside for charity. You can make your tax deductible contributions all at once. Or you can set aside a little each week or month. Then anytime in the future, you can give to more than one and a half million charities, schools, and faith-based organizations in a matter of seconds. So you can separate the decision to give (and get your tax deduction) from deciding exactly which organization you want to support and when. My favorite part is that you can invest your contributions to your Daffy account so they can grow tax-free to let you have even more impact in the future. To start giving today and get your free $25 to give to the charity of your choice, go to allthehacks.com/daffy Athletic GreensAthletic Greens is a foundational nutrition drink designed to remove the friction from covering the daily nutritional needs of a modern diet. It combines more than 9 essential nutrition products into one convenient and great-tasting drink, giving you an easy and efficient way to get you daily multivitamin, multimineral, probiotic, prebiotic, functional greens blend, immune support complex and more. It contains no GMOs, no harmful ingredients and no artificial colors or sweeteners.Right now, Athletic Greens is going to give you a free 1 year supply of immune-supporting Vitamin D and 5  free travel packs with your first purchase. To take ownership over your health and pick up the ultimate daily nutritional  insurance visit allthehacks.com/athleticgreens VuoriVuori is a new and fresh perspective on performance apparel. Perfect if you are sick and tired of traditional, old workout gear. Everything is designed to work out in, but doesn't look or feel like it. The product is incredibly versatile and can be used for just about any activity like running, training, swimming, yoga; but also great for lounging or weekend errands.To get the most comfortable and versatile clothing on the planet with 20% off your first purchase (plus free shipping on any US order over $75 and free returns) visit allthehacks.com/vuori Connect with All the HacksAll the Hacks: Newsletter | Website | Facebook | EmailChris Hutchins: Twitter | Instagram | Website | LinkedIn

On April 27, 2022, the IRS released proposed regulations that provide further guidance to the anti-clawback regulations released in 2019. In this PFP Section podcast, Bob Keebler gets you back up to speed on what the 2019 regulations addressed and what you need to be mindful of with the 2022 regulations. He fills you in on how this new guidance applies to estate planning transfers such as notes, GRATs, GRITs, QPRTs, 2701 freezes, and transfers included in an estate. Access resources related to this podcast: Note: If you're using a podcast app that does not hyperlink to the resources, visit http://pfplanning.libsyn.com/ to access show notes with direct links.  Read the proposed regulations. Go deeper into estate planning strategies with the PFP/PFS exclusive Adviser's Guide to Financial & Estate Planning. This episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program. Subscribe to the PFP Podcast channel at Libsyn to find all the latest episodes or search “AICPA Personal Financial Planning” on your favorite podcast app.

On April 26, 2022 the U.S. Treasury issued new clawback regulations that could affect many standard estate planning transfers. Listen to today's episode when our host Mary Vandenack, CEO, Founder and Managing Partner at Vandenack Weaver Truhlsen and her guest Jonathan Blattmachr, a principal at Pioneer Wealth Partners and Editor-In-Chief of InterActive Legal, discuss the changes that every estate planning professional needs to understand today including the effects on GRATS, SLATS, SPATS and Reciprocal Trusts, the 18-month rule, how portability is affected and which strategies are in the grey area. Tune in to this important and timely episode.A Hurrdat Media Production. Hurrdat Media is a digital media and commercial video production company based in Omaha, NE. Find more podcasts on the Hurrdat Media Network and learn more about our other services today on HurrdatMedia.com.See Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

Brent chats with Deborah Plum about techniques to maximize wealth transfers in a low market, low interest environment. They talk about GRATs, sales to IDGTs,Continue reading

Brent chats with Deborah Plum about techniques to maximize wealth transfers in a low market, low interest environment. They talk about GRATs, sales to IDGTs, intrafamily loans, and CLATs. They also speculate about market volatility and other things. Deborah is an attorney at Rimon, P.C. Deborah is an experienced trusts and estates associate with a background in corporate tax.  Deborah has extensive knowledge of charitable foundations and not-for-profit organizations.  Prior to joining Rimon, Deborah worked as a tax associate at Simpson Thacher & Bartlett LLP, where she worked on matters involving private equity funds, Real Estate Investment Trusts (REITs), and other investment vehicles, in the context of mergers and acquisitions (M&A) and tax-free reorganizations.   After gaining additional experience in tax controversy while working at Kostelanetz & Fink LLP, Deborah joined the trusts and estates group at Patterson Belknap Webb & Tyler LLP.  In shifting her focus to individual and family business tax planning, Deborah has advised clients on a variety of estate and gift tax questions, charitable endeavors, and succession planning. While not practicing law, Deborah works as the CEO of BaseCamp for Veterans, Inc. (“BCI”).  BCI is a 501(c)3 non-profit organization serving veterans and their families, which Deborah co-founded in 2018. BCI offers the veteran community a variety of reintegration services, with a particular focus on equine therapy with mustangs (wild horses that have had little to no human contact). For more information about BCI please visit www.bcampinc.com. If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.

Brent discusses the limits of Grantor Retained Annuity Trusts (GRATs). He talks about existing statutory and case law limitations on their use and the IRSContinue reading

Brent discusses the limits of Grantor Retained Annuity Trusts (GRATs). He talks about existing statutory and case law limitations on their use and the IRS view in CCA 202152018 that potentially creates additional risk for practitioners. He also offers practical solutions to plan for these limitations.

On March 28, 2022, the Biden Administration released their 2023 fiscal year budget. The suggested tax reforms give you a heads up on what may be coming so that you and your clients aren't blindsided and can plan ahead in 2022.  In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, shares the proposals relevant to CPA financial planners, including: Higher marginal tax rates for high income earners Capital gains taxed at ordinary rates when 1M or greater for MFJ Transfers of appreciated assets by gift or at death taxed as realization events An additional tax for taxpayers with net worth greater than 100M The inability to create a trust that includes GST exemptions for more than 2 generations Limit the use of DAFs to avoid private foundation payouts End the use of GRATs and IDGTs And much more  Access resources related to this podcast: Note: If you're using a podcast app that does not hyperlink to the resources, visit http://pfplanning.libsyn.com/ to access show notes with direct links.  Access 2022 planning decision charts based on current law and audio learning to plan ahead for what may be coming in the Proactive Planning Toolkit. Read the General Explanations of the Administration's Fiscal Year 2023 Revenue Proposals. This episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program. Subscribe to the PFP Podcast channel at Libsyn to find all the latest episodes or search “AICPA Personal Financial Planning” on your favorite podcast app.

Jeffrey Epstein and his friends had many different ways to avoid paying taxes but one of their biggest hustles wasn't even illegal. Let's talk GRATS.(Commercial at 17:18)To contact me:Bobbycapucci@protonmail.comhttps://www.counterpunch.org/2021/02/22/jeffrey-epsteins-billionaire-tax-avoidance-assistance-business/

Jeffrey Epstein and his friends had many different ways to avoid paying taxes but one of their biggest hustles wasn't even illegal. Let's talk GRATS.(Commercial at 17:18)To contact me:Bobbycapucci@protonmail.comhttps://www.counterpunch.org/2021/02/22/jeffrey-epsteins-billionaire-tax-avoidance-assistance-business/

What's Your Plan?"Everybody's got plans . . . until they get hit."—Mike Tyson For the Next Market CorrectionWhat Issues Should I Consider During A Recession Or Market Correction?This checklist covers many of the issues to consider during a recession or market correction. It addresses some strategies particularly useful when the valuations of the markets are low (such as Roth Conversions and gifting strategies) as well strategies to mitigate the negative impact (cash flow becoming tight). This can help to pivot a conversation away from one of fear of the future to one where you consider strategies to take advantage of low valuations. CASH FLOW ISSUESWill your cash flow be tight? You may need to prioritize your obligations, and take advantage of opportunities to extend due dates or alter payment schedules, minimizing fees, penalties, and any negative impact upon your credit. Reexamine your budget looking for areas to reduce spending, especially discretionary expenses. Fund any shortfalls strategically, using the most advantageous source of cash. Do we need to review or increase your emergency fund? If so, let's evaluate the size of your fund and assess the number of months that it can support your living expenses. TAX PLANNING ISSUESDo you have an annual gifting strategy in place to pass assets to your heirs? If so, consider gifting assets (up to $16,000, per person, gift tax-free) now, while valuations are low, and while support may be particularly helpful to the donee. Are you in a position to help family members in need of financial assistance? If so, consider making intrafamilial loans when the AFR is low. This avoids gift tax, locks in a favorable interest rate for the borrower, and can act as an “advance” on an inheritance when structured with your heirs. Do you need to update your estate plan?If so, consider the following: Review the impact of any change in asset values upon the ultimate distribution of your estate including probate and non-probate assets. Consider implementing wealth transfer techniques that take advantage of low valuations and rates (such as GRATs, CLATs, IDGTs, and private annuities). Reference the “What Issues Should I Consider Before I Update My Estate Plan?“ checklist.LONG-TERM PLANNING ISSUESDo you have a mortgage or debts?If so, consider if you should refinance any debts now while interest rates are low. Do you want to rebalance your investment and retirement accounts? If so, consider the following: Revisit your target asset allocation and overall investment philosophy. Identify holdings that you have retained only because of their low basis, and consider reducing your position while valuations are low, minimizing realized gains. As always, exercise discretion and discipline, taking a long-term view and prudent action. Do you have extra cash that is not earmarked for an upcoming expenditure? If so, consider investing it to take advantage of low valuations. Do you typically make contributions to a traditional IRA or Roth IRA? If so, consider making a contribution now, to take advantage of low valuations. Are you a small business owner? If so, you may be eligible for a small business loan, or other forms of federal, state, and community...

In this look back episode...We continue our conversation about GRATS, Higher education and how Epstein and his influence meant big money for institutions like Harvard.(Commercial at 14:59)to contact me:bobbycapucci@protonmail.comsource:https://www.thecrimson.com/column/for-sale/article/2021/2/24/hava-tax-avoidance-leon-black/

Trust and estates experts discuss recent IRS Chief Counsel Advice's impact on difficult to value assets in Grantor Retained Annuity Trusts (GRAT).      The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.

We dive head first back into financial sector today and talk about the GRATS scam that Epstein, and others have used to avoid paying BILLIONS in taxes.(Commercial at 12:58)To contact me:bobbycapucci@protonmail.comIf you enjoy my content and want to help support the podcast:https://www.gofundme.com/f/the-jeffrey-epstein-showpaypal.me/bobbycapucciSource:https://inequality.org/research/jeffrey-epstein-tax-avoidance/Source:https://inequality.org/research/jeffrey-epstein-tax-avoidance/

We are not at all experts on programming, coding or coding language.So we know what it's like to be in a conversation with one or more tech folks when they start with the tech jargon as if we know what they're talking about stuff like Electronic Data Interchange, Code-Free Interface, and a lot of times its acronyms like ETLs, APIs, CSVs…Well we can tend to do the same thing can't we with terms like GRATs, ESOPs and of course EBITDA, we can wrongly assume that owners know what these things mean.So today, we're going to define a term or phrase that we that we use often that not all owners are familiar with and yet is very important to understand in building a business that's sellable and then successfully exiting, Quality of Earnings.The topic today is Due Diligence and Quality of Earnings Analysis Want to learn more? Go to: ennislp.com

Jeffrey Epstein and his friends had many different ways to avoid paying taxes but one of their biggest hustles wasn't even illegal. Let's talk GRATS. (Commercial at 13:56)To contact me:Bobbycapucci@protonmail.comhttps://www.counterpunch.org/2021/02/22/jeffrey-epsteins-billionaire-tax-avoidance-assistance-business/

Jeffrey Epstein and his friends had many different ways to avoid paying taxes but one of their biggest hustles wasn't even illegal. Let's talk GRATS. (Commercial at 13:56)To contact me:Bobbycapucci@protonmail.comhttps://www.counterpunch.org/2021/02/22/jeffrey-epsteins-billionaire-tax-avoidance-assistance-business/

Grats to the Braves, Welcoming new animals to the family, Covid in the NFL, Movie and TV news, Video game updates, and a bunch of wrestling stuff before we finish with what we've watched and played.

#83: You've worked hard all your life. At retirement, it's time to kick back and relax, right?Not so fast.You still have to get THROUGH retirement.That means knowing how to draw down your portfolio to:meet all your monthly cash flow needscushion against unexpected expensesminimize tax liabilityideally help your kids / grandkids, give to charity, or leave a legacyensure your retirement nut doesn't run out before you doThis is very challenging because you have to forecast things you simply can't know with certainty. Inflation rates. Market returns. Sequence risk. Tax rates. Your health condition and anticipated healthcare needs.So, how can retirees plan their retirement portfolio withdrawals to actually enjoy retirement and not worry about running out of money?This week, I sit down with Steve Parrish, Co-Director of the Center for Retirement Income at The American College of Financial Services, to talk about tax-efficient portfolio withdrawal strategies in retirement.We discuss:Key principles retirees should understand when deciding which assets to draw down and in what sequenceHow those principles change when you have alternate monthly income sources (like rental real estate, pension, etc)Why your wealth bracket determines what is the most tax-efficient sequence of portfolio withdrawalsHow soon-to-be and current retirees can protect themselves against sequence of returns riskWhen it makes sense to use legal tools like tax-free gifts, GRATs, etc, to reduce tax liability on retirement assetsWhy you might want to pay taxes now to do annual Roth conversions to ratchet down your IRA/401ks and the ticking tax time bomb attached to themPortfolio withdrawal advice for early retirees (FIRE)Check it out here:https://hackyourwealth.com/retirement-withdrawal-strategiesDo you worry about running out of money in retirement? If so, what is the biggest reason why – not saving enough, spending too fast, market tanks during retirement, something else? Let me know by leaving a comment.Don't miss an episode, hit that subscribe button...If you liked this episode, be sure to subscribe so you don't miss any upcoming episodes!Apple PodcastsOvercastSpotifyI need your help, please leave a listener review :)If you liked this episode, would you leave a quick review on Apple Podcasts? It'd mean the world to me and your review helps others find my podcast, too!Links mentioned in this episode:Steve ParrishThe shockingly un-simple math behind safe withdrawal rates (HYW035)How to FIRE with confidence, step by step (HYW060)How to use a bond tent to reduce sequence risk (HYW068)How long will your retirement savings last?Schedule a private 1:1 consultationHYW Facebook community Intro/Outro: Old Bossa by Twin Musicom.

Brent and Rachel discuss several themes circulating in the media (conventional and social). First, they discuss the proposed Billionaire Tax and how it appears to look a lot like the existing PFIC rules. Second, they discuss the review of GRATs, IDGTs, valuation discounts, and CLATs used by Phil Knight, as discussed in Businessweek https://www.bloomberg.com/features/how-billionaires-pass-wealth-to-heirs-tax-free-2021/. After recording, the Senate Finance Committee released the text of the billionaire tax, which can be found here: Click to access Billionaires%20Income%20Tax.pdf

In today's BetterWealth episode, I am joined by Dan Kaminski, the head of operations as we  discuss how the ultimate tax “loophole” is going away. Listen as Dan describes (GRATS) Grantor Retained Annuity Trust. We also talk about the definition of a  “tax-loophole” and why GRATS is a tax advantage opportunity for the wealthy that will most likely be going away. We even expose the widow of Steve Jobs as we look at the tax loopholes she uses.   Financial Advice Disclaimer: All content on this channel is for education, discussion and illustrative purposes only and should not be construed as professional financial advice or recommendation. Should you need such advice, consult a licensed financial or tax advisor. No guarantee is given regarding the accuracy of information on this channel. Neither the host nor the guests can be held responsible for any direct or incidental loss incurred by applying any of the information offered. #BETTERWEALTH For more information on BetterWealth or the content you hear on the Podcast, visit us at http://www.betterwealth.com/podcast (www.betterwealth.com/podcast).

Insights into the capital structure and risk/reward of SPAC investing along with estate planning advice for potential valuation issues, the applicability of section 2701, and the use of GRATs with these assets. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.

In this episode, MATTHEW MCCLINTOCK joins us. Matthew is a high end estate planning attorney and is a Principal at EVERGREEN LEGACY PLANNING which is based in Colorado. He has built his practice at the cutting edge of Cryptocurrency and Estate Planning, a field that is evolving by the day. This is Matthew's second appearance and he's on again for a good reason. We last recorded Oct. 2nd 2020. Bitcoin was around $10,000 . . . It's now valued in the $48,000 range (having spiked over 60K!). Many other cryptocurrencies and digital assets like Non-Fungible Tokens (NFT's) have seen similar value increases. We're going to find out: What if anything is different around legacy planning in the crypto world?What is involved with estate planning in the white hot NFT space? How does one properly staff the roles in crypto estate planning structures? Matthew is an amazing resource and is one of the top experts in the field of estate planning and digital assets. Since this is his second appearance, we skipped the usual introduction and went straight into it. Finding experts and prepared vendors to administer trusts with digital assets Staffing Trust Functions Communicating Responsibility at the intersection of Digital Assets and Analog Trust Law Estate Planning for Digital Assets – What's changed, if anything? Low interest ratesVolatility of PricesCurrent legislation?Potential New Deadlines?Use of Traditional Tools like GRATS, IDGTS and CRUTS amongst othersTaxation IssuesExchange issues /  security issues401K / IRA plans - Peter Thiel?Best practices- use of entities?Prudent Investor issues? NFT's (Non-Fungible Tokens) What is in an NFT? Fungible vs Non Fungible What do you actually own when you buy an NFT? The Actual File (and where is it held?)The "Certificate of Authenticity" on the BlockchainThe Copyright to the Work??? (Very Uncertain) What re the main types of assets sold in NFT form (so far?) Digital file / collectiblesConventional art – tokenizedGaming – characters/terrain - rent or sell   The Bitcoin Standard and what bitcoin did Crypto-asset "succession" planning A Quick Note on Regulation Major Players in Sen. Cynthia Loomis – WY & Erik Voorhees, Founder of Shapeshift Balance of intelligent Reg and chilling effectLogical points of regulation: On and Off Ramps, TaxationWho realistically is responsible for KYC in the dark pools? Which Agency gets this "plum" assignment? OUTRO EVERGREEN LEGACY PLANNING https://www.amazon.com/Wealth-Actually-Intelligent-Decision-Making-1-ebook/dp/B07FPQJJQT/

We continue our conversation about GRATS, Higher education and how Epstein and his influence meant big money for institutions like Harvard. to contact me:bobbycapucci@protonmail.comsource:https://www.thecrimson.com/column/for-sale/article/2021/2/24/hava-tax-avoidance-leon-black/

Episode 109 - Grats to the winners   Recorded on June 17th, 2021   We stream most episodes of the show over on The Esports Department Twitch Channel    The Gold Card Podcast finally has it's own Twitter handle! @GoldCardPodcast   The full crew meet for a weird Thursday afternoon show due to some scheduling issues and bring you a full weekend breakdown as well as cover a few big picture concepts regarding the current patch and markets.   Intro / News    0:06:31 - Friday Slate (LPL/LCK and LEC/LCS)   1:07:00 - Saturday Slate (LPL/LCK and LEC/LCS)   1:39:30 - Sunday Slate (LPL/LCK and LEC/LCS)   ~1:32:00 - Pick of the Week     Pick of the Week Records (full sheet linked)         Don't forget to rate, subscribe, and leave a review. Vince will read every single review left on iTunes on the cast! If it's good, or at least entertaining, we have some prizes lined up!   The Gold Card Podcast is brought to you by TheEsportsDepartment.com! Analysis, projections, FL optimizer, and more!     John and Vince were both guests on RotoGrinders' Morning Grind Podcast. We'd like to thank Stevie for having us on! Check him out @SteveTPFL !   Vince was a guest on The Deep Dive April 1st     Pick of the Week sheet can be found here   Hosts:   Vince C @GelatiLOL   John George @TheEsportsPlug   Chris C @Prim3LoL    Joshua Roberts @RobertsNumber49     The opening theme is "Clouds" by Harvey and the Hendersons (Instagram)(Facebook)     The closing theme is "Wasp in a Hat"  by The Tea Club (Facebook)

Joe and Matt really get into things via their Gripes and Grats segment. Please enjoy!

Estate Tax Planning Strategies in a Low Interest Rate Environment Part 2 Episode 115 - The continuing low interest rate environment makes certain estate tax planning strategies—such as GRATs, CLATs, IDGTs and intra-family loans—more efficient for wealthy individuals and families to consider for minimizing or avoiding estate taxes. More SML Planning Minute Podcast Episodes Download The Flyer for More Information Listen to Episode 113 - Estate Tax Planning Strategies in a Low Interest Rate Environment Part 1 Search for: Company News CategoriesCOVID-19 (coronavirus) Information All News & Articles SML Planning Minute Podcast Estate Planning Personal Planning Retirement Planning Social Security Planning Asset Protection Business Planning Chronic Illness College Planning Key Person Protection

Episode 115 - The continuing low interest rate environment makes certain estate tax planning strategies—such as GRATs, CLATs, IDGTs and intra-family loans—more efficient for wealthy individuals and families to consider for minimizing or avoiding estate taxes.

Estate Tax Planning Strategies in a Low Interest Rate Environment Part 1 Episode 113 - The continuing low interest rate environment makes certain estate tax planning strategies—such as GRATs, CLATs, IDGTs and intra-family loans—more efficient for wealthy individuals and families to consider for minimizing or avoiding estate taxes. More SML Planning Minute Podcast Episodes Download The Flyer for More Information Search for: Company News CategoriesCOVID-19 (coronavirus) Information All News & Articles SML Planning Minute Podcast Estate Planning Personal Planning Retirement Planning Social Security Planning Asset Protection Business Planning Chronic Illness College Planning Key Person Protection

Episode 113 - The continuing low interest rate environment makes certain estate tax planning strategies—such as GRATs, CLATs, IDGTs and intra-family loans—more efficient for wealthy individuals and families to consider for minimizing or avoiding estate taxes.

Ingratiate is a verb that means to bring oneself into favor with. The Latin phrase in gratium (een GRATS ee oom) means ‘in favor.’ When someone ingratiates themselves to someone, they bring themselves in favor with them. The word is frequently used in an unflattering way to suggest that the person doing the ingratiating has an agenda. When Harvey offered to work late last week, we knew he was simply trying to ingratiate himself to the new boss. This was exactly what we’d come to expect from a man who has a history of trying to kiss up to people in authority.

Technically PVP Show Notes Episode 114 - The Method Reboot 9:45 - Need-Greed-Pass In this segment, one of the host’s will pose a scenario with three options related to WOW.  The participants need to decide which option they will Need; which they will Greed; and which they will pass!  So let the hilarity commence as we will decide what we will Need Greed & Pass! Chromie time levelling WOTLK 2.) TBC 3.) Legion 15:47 - Subject of Analysis Today we will discuss the esports org, Method, and what’s next. 1:21:01 - WOW PVP NEWS Blizzard’s Classic Fall Conquest Qualifier’s happened!Congrats to teams Apes and ReadyRaider for winning the EU and NA respectivelyNew org announcement - OTK One True King - https://youtu.be/i9uLcqNqsQkIon Hazzikostas reminds people that PVE trinkets haven't been tuned yet for PVP in Shadowlands - https://twitter.com/WatcherDev/status/1315376384299069440?s=19Shadowlands Pre-patch dropped today, with that all corruption is gone, and the unpruned abilities have returned!Flark held more tournaments!  Grats to Clóúd,Chillstreak*,Gretch for winning the last BfA tournament and earning $150! 1:38:13 - Upcoming WoW PVP Events Dalaran Gaming hosts 5v5 1v1 duels.  So teams of 5 that 1v1 duel (pokemon style?).  Keep an eye out - https://twitter.com/dalaran_arogueFlark 3v3 Tournaments will continue on the weekends!Blizzard WOW Classic Fall Conquest Tournament - https://worldofwarcraft.com/en-us/news/23521817/introducing-the-world-of-warcraft-classic-fall-conquestBlizzard announced another Classic BG tournament, this time with the 15 v 15 Arathi Basin with a $12k USD total prize pool ($6k for each region)Oct 17-18 - EU/NA FinalsDiabolus Esports is hosting the Deathbowl EU 3v3 Shadowlands Prepatch tournament with a £3000+ prize pool - https://twitter.com/DiabolusEsports/status/1315763536967106565?s=2019 Oct - Signups Open26 Oct - Offline Qualifiers7-8 Nov - Top 8 LivestreamOasis is hosting a 2v2 tournament Friday, Nov 13th at 4pm PDTSignups: https://battlefy.com/parallax-gg/oasis-2v2-prepatch-tournament/5f7268b0f117763b24ad9bb3/info Finding Us Guest Christian - https://twitter.com/bishopchristian https://www.twitch.tv/christianbishop Podcast Cohosts Technically - https://twitter.com/Technically_PvP  https://www.twitch.tv/warcraftradio https://discord.gg/qAvRtbP Technicallypvp@gmail.com https://warcraftradio.com/ Andallyn - https://twitter.com/MethodAndallyn https://www.twitch.tv/andallyn

In this episode of the LawWise podcast, Cadwalader special counsel Bill Schaaf and Tiedemann Advisors’ Managing Director Jim Bertles discuss year-end estate planning as it relates to the COVID-19 pandemic, the current state of the economy, and the upcoming U.S. elections.  Key discussion points include: Outright gifts and gifts in trust Utilizing dynasty trusts Intra-family loans (new loans and refinancing existing loans) Estate freeze strategies (installment sales to trusts, GRATs and CLATs) Spousal lifetime access trusts

Renat Lumpau and Jes Lambert, principals in Choate’s Wealth Management Group, and Christine Wright, a portfolio manager at Choate Investment Advisors, discuss the compelling role that Grantor Retained Annuity Trusts (GRATs) can play in long-term planning, how they should be structured to maximize the planning benefits, and identify the investment strategies that make the most sense to use in a GRAT.

Trust and estate partner, Steffi Hafen discusses strategies for planning for your financial future in the current market on this episode of CalCurrent.

Technically PVP Show Notes   Episode106 - Hook Point Arena   23:52 - Need-Greed-Pass In this segment, one of the host’s will pose a scenario with three options related to WOW.  The participants need to decide which option they will Need; which they will Greed; and which they will pass!  So let the hilarity commence as we will decide what we will Need Greed & Pass! What would you watch? 1.AWC   2.CDL   3.Summer Bowl   35:26 - Upcoming WoW PVP Events Dalaran Gaming hosts 5v5 1v1 duels.  So teams of 5 that 1v1 duel (pokemon style?).  Keep an eye out - https://twitter.com/dalaran_arogue Blizzard Official Esports NA Qualifiers - 27-28 Jun EU Finals 4 Jul NA Finals 5 Jul Week 1 - 22-23 Aug Week 2 - 29-30 Aug Week 3 - 5-6 Sep Week 4 - 12-13 Sep EU Finals - 26 Sep NA Finals - 27 Sep Classic Summer Bowl - https://twitter.com/WoWEsports/status/1273005039670267905?s=20 MDI Global Finals 10 - 12 Jul - https://raider.io/mythic-dungeon-international/bfa-season-4-brackets/global-finals AWC BFA Ciruit - https://twitter.com/WoWEsports/status/1272381199101509632?s=20   40:00 - Subject of Analysis Today we will discuss Hook Point Arena.   1:00:35 - WOW PVP NEWS Hot Fixes - https://worldofwarcraft.com/en-us/news/23277654/hotfixes-june-19-2020 AWC EU Cup 4 - 12 Jun - Congrats to Wildcard Gaming!  - https://liquipedia.net/worldofwarcraft/Arena_Cup/2020/EU/4 AWC NA Cup 4 - 13 Jun - Congratulations to Cloud9! That was 4 consecutive first place wins! - https://liquipedia.net/worldofwarcraft/Arena_Cup/2020/NA/4 Classic Summer Bowl EU Qualifiers happened 20-21 Jun Great games throughout!  Grats to team Apes for taking first place, and to all the teams that played this great series! Classic EU Duelers League Finished 19 Jun - Congrats to Odelaegger (Shadow Priest) - https://cdl.gg/tournament/eu-s1-championships/ Mixer sold off to FB Twitch addons sold off to Overwolf   Podcast Cohosts Technically - https://twitter.com/Technically_PvP  https://www.twitch.tv/warcraftradio https://discord.gg/qAvRtbP Technicallypvp@gmail.com https://warcraftradio.com/ Andallyn - https://twitter.com/MethodAndallyn https://www.twitch.tv/andallyn Windstead - https://twitter.com/windstead84  

Interest rates were already pretty low at the beginning of 2020, and the COVID-19 pandemic has now pushed interest rates to record lows. How can a small business owner or individual take advantage of these interest rates? One way of doing so is a Grantor Retained Annuity Trust (GRAT). William Post of John G. Ullman & Associates leads a discussion about GRATs featuring Attorneys Julie Steinbacher and Landon Hodges of Steinbacher, Goodall & Yurchak, and Jason Nickerson, CFP® of John G. Ullman & Associates. If you've never heard of a GRAT or even if you have but don't know much about it, this is a perfect episode to listen to and see if one could benefit your family or business. Among the topics discussed are how to utilize and structure a GRAT for unique life events, how to optimize a GRAT after one maxes out their federal estate and gift tax exemptions, how family business owners can benefit from a GRAT as part of their succession plan, and how to strategically set GRAT terms for appreciating assets. More information: https://www.paeldercounsel.com/https://jgua.com/

Guests:  Bob Keebler, CPA/PFS, and Lyle Benson, CPA/PFS In this episode, recorded at the close of markets on February 28th, Lyle Benson, CPA/PFS, and Bob Keebler, CPA/PFS, discuss: How to communicate with clients during this uncertain time to bring them peace of mind and keep them focused on the long-term perspective and purpose of their investment strategy Income and estate planning techniques that work well in a volatile market and low interest rate environment, including Roth conversations, gain/loss harvesting, funding GRATs, IDGT sales, and more Other considerations such as alternative valuation dates for estates and life insurance reviews   Access the related resources from this podcast: Use this Broadridge client alert to help clients understand the potential global economic impact and the recent US stock market pull back. Visit Broadridge Advisor and search “market volatility” to find other client-friendly resources. Read this example of a communication to help keep clients calm, written by Chris Benson, CPA/PFS. The episode is brought to you by the AICPA’s Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic or Spotify! Just search for “AICPA Personal Financial Planning” on any Apple, Android or Windows device.

The best way to wrap up the Auchindoun area is to fight the powerful being that created the Bone Wastes! This week we make our way through Shadow Labs, throw a wrench into the plans of the Shadow Council, and have fun with voice lines! We also read a listener email and start discussing the plans for episode 50.  You can also hear me on All Things Azeroth each week. The April Fools episode was pretty awesome!  Grats to Unshackled Fury on 50 episodes! Episode 50 was....interesting. Also, check out Blizzmates!  

Oh Captain My Captain Hey High Drag Listeners! Episode 94 was our 2019 dart board episode where we had a ton of little things to touch on. From the opening lines from Ashterothi saying “now everything is happening”, we move on through with Grats to Katia Sae for her amazing tour of New Eden, Wars, … Continue reading HD 94: Oh Captain, My Captain!

Pteramander says trans rights! Grats to Autumn Burchett for winning the Mythic Championship. Since we recorded this episode before their historic victory, instead we are talking about Nicky Drayden's Orzhov story. This week's sponsor is Kaya Karate. Give the ‘Goyfs +1/+1 by using their affiliate link on Card Kingdom: www.CardKingdom.com/loregoyfs And become a ‘Goyf on Patreon: www.patreon.com/Loregoyfs Thank you, Yosh of Dangerous Audio, for editing.

What are GRITs GRATs and GROTs? How will they affect your estate plan? Are GRITs, GRATs and GRUTs good options for Estate Plans in 2019? Estate Planning Attorney Kevin O'Flaherty answers your estate planning questions in this episode of Learn About Law titled "GRITs, GRAT's, and GRUT's Explained". Have any questions that weren't answered here? Let us know in the comment section! Subscribe to BLTV for daily Learn About Law videos: www.youtube.com/channel/UCY4QhGg-zwgUIthoK3EdyjA Read the Learn About Law article: https://www.oflaherty-law.com/learn-a... If you are in the Northern Illinois area, and would like to make an appointment with an attorney, O'Flaherty Law would be happy to help. If you would like to schedule a free consultation or receive paid legal advice, go to: www.oflaherty-law.com/downers-grove-…e-consultation Or call our office directly at (630) 324-6666. Learn About Law is part of the Business Lounge Network, offering convenient and affordable office space in the Chicagoland area. Escape the noise of a crowded office or home and instead work in our professional and calm environment built to suit your business needs. For news on free events, membership offers and more, visit www.BusinessLoungeNetwork.com. Do you have marketing, editing or audio/video production needs for your business, podcast or website? Want to be a part of the BLTV network? Let us know what we can do for you by calling us at 630-324-6666 or by emailing us at info@businessloungenetwork.com. More Learn About Law videos, podcasts, and articles: www.learn-about-law.com Learn More about O'Flaherty Law: www.oflaherty-law.com Like us on Facebook for daily videos: www.facebook.com/oflahertylaw/ O'Flaherty Law has convenient offices located in Downers Grove, Elmhurst, Naperville, Tinley Park, St. Charles, and Lake in the Hills, Illinois, serving DuPage County, Will County, Cook County, Lake County and McHenry County. Its attorneys focus on providing quality legal work, above-and-beyond customer service, and affordable rates in the following practice areas: divorce & family law; estate Planning, wills & trusts; probate & estate administration; litigation, civil law & dispute resolution; business representation & corporate law; guardianship, elder law & special needs law; residential & commercial real estate law; immigration; bankruptcy; and DUI law and traffic & criminal defense. O'Flaherty Law is proud to offer a free initial consultation in most areas of law. The free consultation will provide general answers on what we can do for you regarding a legal matter, specifics on what services we provide, and brief explanations on what your options for legal service may be. A free consultation does not include free legal advice or answers to specific legal questions relating to your matter. Free consultations last no longer than 30 minutes, but a full 30 minute consultation may not always be required. None of the content in this series is intended as paid legal advice. Subscribe to our channel for daily videos dedicated to law and business. https://www.youtube.com/channel/UCY4Q... You can find more of Joe and Jennifer at www.bellair.com. You can find more Logical Logistics at beslogistics.com. This episode was produced by Business Lounge Marketing. If you need marketing, web development, or digital production, The Business Lounge is happy to help. Let us help you and your business dive in to the digital age with Business Lounge Marketing. You can email us at info@businessloungenetwork.com or call David at 630-240-1813

Pixels takes a break from Pax South 2019 to sit down with Cerbz and Emon, as they talk about the news of the week. Hacking Teslas to earn a Model 3, Valve's Steam roadmap, and Mixer launching Embers to support content creators. And did China made an XBox killer? /---Gaming---/ - Amazon Games new MMO New World (https://mmohuts.com/news/new-world-interview-amazon-game-studios-staff/) - Rocket League Crossplay now on PS4 (https://www.polygon.com/2019/1/14/18182370/rocket-league-crossplay-ps4-switch-xbox-one-pc) - 8 changes coming to Steam in 2019 (https://www.pcgamer.com/valve-announces-8-changes-coming-to-steam-in-2019/) ---Tech--- - Tesla Model 3 Hacking Contest (https://electrek.co/2019/01/14/tesla-model-3-giveaway-hacker/) O_O---New Media---O_O - Streamlabs OBS now supports Facebook Livestreaming (fb.gg) (ttps://venturebeat.com/2019/01/18/facebook-livestreaming-gets-easier-with-streamlabs-obs-support/) - Mixer Embers now available (https://blog.mixer.com/2019/01/11/mixer-embers-available-now/) Emon's Bonus Article: - Chinese Console Killer (https://www.sixthtone.com/news/1002729/will-chinas-latest-gaming-console-rival-xbox-and-playstation%3F) --LTT review: (https://www.youtube.com/watch?v=3lv1TxUXIbo) Streamer Shout-Out: Fenristix (https://mixer.com/Fenristix) Fenristix is a content creator on Mixer, a newly-minted UK Mixer Partner. Grats on Partnership dude! Definitely swing by his Black Ops stream, he is incredibly entertaining and a very positive individual. He's also on all the socials, so follow him around the internet! https://twitter.com/Fenristix https://www.instagram.com/Fenristix/ https://www.youtube.com/channel/UCOUTJkeMcVgZlLxkyvSZEsg Co-Hosts: Cerbz - King of chat on Pixel's stream Emonster808 - mixer.com/Emonster808 You can always tune in LIVE for the podcast recording at https://mixer.com/PixelsGetMe, Friday nights around midnight. Tweets: https://twitter.com/PixelsGetMe Pics: https://www.instagram.com/pixelsgetme/ Vids: https://www.youtube.com/channel/UCgEjKlFxzYNSuPngVtFeB8g Friends: https://www.facebook.com/pixelsgetme Thank you for your download, review, applause, subscribe, view, like, share, retweet, etc! You are awesome and are making this dream a reality. X---Credits/Thanks---X Intro music: Music from Jukedeck - create your own at http://jukedeck.com Background music provided by pretzel.rocks. Mixer for an awesome streaming platform. Anchor for an excellent podcast hosting site, probably the best one ever. https://anchor.fm/pixelsgetme Emon and Cerbz for hanging out as guests! Timestamp: 12:15 AM 19 Jan 2019

The confluence of all of the changes under the Tax Cuts and Jobs Act (TCJA) paired with the complexities of the existing tax law make tax planning and compliance more challenging for many high-net-worth individuals and families. Tune in to hear how tax and wealth transfer planning has changed under the TCJA as host Damien Martin sits down with guests Steve Bigge, Chris Hesse and Marv Hills to discuss key takeaways from a joint tax planning symposium held between BKD, CliftonLarsonAllen, Crowe and Keebler & Associates. Here's a look at what's inside our latest episode: [ 03:34 ] Background on the Tax Planning for High Net Worth Symposium [ 07:54 ] Marital deduction formulas and funding [ 09:46 ] Roth conversion planning after the TCJA [ 10:20 ] Unwinding “bad” estate planning [ 13:01 ] Break points on income tax and managing taxable income [ 14:51 ] Charitable giving after the TCJA [ 16:52 ] Social security planning [ 17:59 ] Format of the symposium and the “ah ha” moments [ 19:23 ] Elect out of bonus depreciation and use Internal Revenue Code §179 expensing [ 20:28 ] Small business taxpayers after the TCJA [ 22:08 ] Will the increased estate tax exemption stay? [ 26:15 ] Planning with Spousal Lifetime Access Trust BIO FOR GUESTS Steve Bigge is a partner with Keebler & Associates, LLP, whose emphasis is in developing comprehensive financial, estate and income tax analyses and wealth transfer techniques, including FLP, GRATS, CRTs, ILITs and IDGTs. He specializes in estate, gift and retirement planning, charitable gift planning and trust and estate administration. Connect with Steve on LinkedIn Chris Hesse is a principal in CliftonLarsonAllen's National Tax Office and has more than 35 years of tax experience in public accounting, with more than 30 years of speaking and training experience before tax professionals. His career has included tax leadership of a 200-person practice and extensive tax writing and analysis services. Connect with Chris on LinkedIn Marv Hills is a partner in the Crowe LLP private client tax services group and also leads the service delivery team. He joined Crowe in 1981 and specializes in estate planning and tax consulting for high-net-worth individuals, particularly owners of closely held businesses. Connect with Marv on LinkedIn ADDITIONAL RESOURCES Symposium speakers mentioned on the podcast Bob Keebler James Clemensen Domingo Such Other resources mentioned on the podcast Charitable Giving Strategies After Tax Reform presented by Chad Gassen and Corey Ziegler (Greater Kansas City Community Foundation) Previous episodes of “Simply Tax” Episode 11: The Twins on Tax Reform for Individuals Episode 43: The Hearing on the Proposed 199A Regs Episode 46: Do You Have 199A Confusionosis? GET MORE “SIMPLY TAX” A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram

The confluence of all of the changes under the Tax Cuts and Jobs Act (TCJA) paired with the complexities of the existing tax law make tax planning and compliance more challenging for many high-net-worth individuals and families. Tune in to hear how tax and wealth transfer planning has changed under the TCJA as host Damien Martin sits down with guests Steve Bigge, Chris Hesse and Marv Hills to discuss key takeaways from a joint tax planning symposium held between BKD, CliftonLarsonAllen, Crowe and Keebler & Associates. Here’s a look at what’s inside our latest episode: [ 03:34 ] Background on the Tax Planning for High Net Worth Symposium [ 07:54 ] Marital deduction formulas and funding [ 09:46 ] Roth conversion planning after the TCJA [ 10:20 ] Unwinding “bad” estate planning [ 13:01 ] Break points on income tax and managing taxable income [ 14:51 ] Charitable giving after the TCJA [ 16:52 ] Social security planning [ 17:59 ] Format of the symposium and the “ah ha” moments [ 19:23 ] Elect out of bonus depreciation and use Internal Revenue Code §179 expensing [ 20:28 ] Small business taxpayers after the TCJA [ 22:08 ] Will the increased estate tax exemption stay? [ 26:15 ] Planning with Spousal Lifetime Access Trust BIO FOR GUESTS Steve Bigge is a partner with Keebler & Associates, LLP, whose emphasis is in developing comprehensive financial, estate and income tax analyses and wealth transfer techniques, including FLP, GRATS, CRTs, ILITs and IDGTs. He specializes in estate, gift and retirement planning, charitable gift planning and trust and estate administration. Connect with Steve on LinkedIn Chris Hesse is a principal in CliftonLarsonAllen’s National Tax Office and has more than 35 years of tax experience in public accounting, with more than 30 years of speaking and training experience before tax professionals. His career has included tax leadership of a 200-person practice and extensive tax writing and analysis services. Connect with Chris on LinkedIn Marv Hills is a partner in the Crowe LLP private client tax services group and also leads the service delivery team. He joined Crowe in 1981 and specializes in estate planning and tax consulting for high-net-worth individuals, particularly owners of closely held businesses. Connect with Marv on LinkedIn ADDITIONAL RESOURCES Symposium speakers mentioned on the podcast Bob Keebler James Clemensen Domingo Such Other resources mentioned on the podcast Charitable Giving Strategies After Tax Reform presented by Chad Gassen and Corey Ziegler (Greater Kansas City Community Foundation) Previous episodes of “Simply Tax” Episode 11: The Twins on Tax Reform for Individuals Episode 43: The Hearing on the Proposed 199A Regs Episode 46: Do You Have 199A Confusionosis? GET MORE “SIMPLY TAX” A complete archive of our episodes is available on our website and YouTube playlist. We’d love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram

Follow my social media, join the Discord community, or join the MeetUp: csjoseph.life/social Support the channel to get exclusive videos and livestreams: patreon.com/csjoseph Video transcripts are available here: csjoseph.life/blog Need help achieving self-actualization? Schedule a coaching session: csjoseph.life/coaching --- Support this podcast: https://anchor.fm/csjoseph/support

Maximize your giving by minimizing your taxes!  Tax Attorney Daniel Hicks discusses with Mike the little known world of CRUTs, CRATs, GRATs, Gift Annuities, and other tax efficient methods of making gifts during your lifetime and through your estate.

In this podcast, Bob Keebler identifies and explains the best estate tax planning strategies in today's uncertain tax environment, including spousal trusts, GRATs, sales to intentionally defective grantor trusts, choosing trust situs, ING trusts, charitable remainder and lead trusts, and split dollar life insurance transactions. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Well folks, you made it happen.  Grats to all!  There’s no way this is worth any more of our time or yours than the extra-long episode we’ve thrown on here […]

Medros, Phandeth, and Toasty are back to talk about the recent Gamescom interviews, Legion launch events, and more

A community-focused Blizzard & World of Warcraft Podcast. For the people. By some people. Episode 53 of the Lagging Balls podcast, hosted by Thorn and Thyst this week: “Dixar! Or, Our First Live Anniversary Show!"Most of the audio in this podcast is LIVE so we're very sorry if it gets confusing! We'll be back to our regularly scheduled and edited audio-version podcast next week! Feedback, comments, & submissions: laggingballs@gmail.com Find us on: iTunes (for iPhone): http://apple.co/1HIw3fK Stitcher (for Android, Microsoft): http://bit.ly/1Lmppgo LaggingBalls.com This week we cover: Watch the footage here: http://bit.ly/LB1yearshow Our Anniversary! http://bit.ly/1TAHXcZ Thank you everyone for all the support! Grats to MysticalOS! http://bit.ly/1WmXT8Q Thyst met her Canadian Hero

On March 2, 2015, White House Press Secretary Josh Earnest confirmed that President Obama is "very interested" in the idea of raising taxes through unilateral executive action. In this podcast, Bob Keebler and Jonathan Blattmachr discuss the prospect of the administration taking action, independent of Congress, to eliminate valuation discounts, restrict the use of GRATs, or otherwise change the tax rules that govern estate planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Aprillian, Ashayo, Jeppyd and Tedrah discuss another week of playing World of Warcraft, Blizzard's great MMORPG. Contest Ongoing send an email to ctrlaltwow@gmail.com telling us how you play WoW, either as an altaholic or dealing with it in your family life to being placed in a drawing for a WoW Pet or an Authenticator. http://ctrlaltwow.blogspot.com/2012/09/ctrl-alt-wow-episode-284-no-grats-til.html Listener contributions are awesome and welcomed. Contest Ongoing send an email to ctrlaltwow@gmail.com telling us how you play WoW, either as an altaholic or dealing with it in your family life to being placed in a drawing for a Blizzard pet or an Authenticator. Show notes at http://ctrlaltwow.com

Bob Keebler discusses Grantor Retained Annuity Trusts and planning techniques and issues presented by the new $5,000,000 gift tax exemption. Bob talks about three situations where GRATs still make great sense in estate planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler discusses Grantor Retained Annuity Trusts and planning techniques and issues presented by the new $5,000,000 gift tax exemption. Bob talks about three situations where GRATs still make great sense in estate planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler discusses Grantor Retained Annuity Trusts and planning techniques and issues presented by the new $5,000,000 gift tax exemption. Bob talks about three situations where GRATs still make great sense in estate planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com