JH Advanced Markets Radio

 The 'Cost' of Estate Tax Reform

The difference between $250 Billion and $100 Billion may not be as straight forward as you may think when it comes to the cost of estate tax reform.

Today, AALU's Sarah Spear, JD joins Randy Zipse, JD and Senior Counsel, The Advanced Markets Group, to provide an update on estate tax reform activity the AALU is closely monitoring, and to provide insight as to the 'real' numbers behind the tax proposals.

How do we get 'there' from 'here'? Sarah sheds light on some of the exemption and rate concessions being offered in return for other give-aways, such as a relaxing of the valuation rules associated with farming and ranching under IRC §2032A, government loans to pay estate taxes under IRC §6166, or planning with conservation easements under IRC§ 2031(c).

Click on the link below to listen to the broadcast:

• JHAM Radio: The Cost of Estate Tax Reform with Sarah Spear (March 9, 2010)
• JHAM Radio: Crummey Trusts with Don Jansen (March 2, 2010)
• JHAM Radio: Federal Estate Tax Debacle with Stephan Leimberg (February 23, 2010)
• JHAM Radio: Beware of Missteps in Policy Valuation with Mary Ann Mancini (February 17, 2010)
• JHAM Radio: New IRS Notice 2010-19 on 2511 (c) with Caroline McKay (February 9, 2010)
• JHAM Radio: JHAM LIVE Video Episode on Estate Tax Repeal (February 4, 2010)
• JHAM Radio: Death of the Rich and Famous with Jeff Baskies (January 26, 2010)
• JHAM Radio: More on Estate Tax Repeal with Andrew Katzenstein (January 20, 2010)
• JHAM Radio: Estate Tax Repeal with Mike Mulligan (January 12, 2010)
• JHAM Radio: Estate Planning in 2010 with Mary Ann Mancini (January 6, 2010)
• JHAM Radio: Estate Tax Repeal for 2010 (December 29, 2009)
• JHAM Radio: Update on STOLI Litigation with Stephen Baker (December 16, 2009)
• JHAM Radio: B-DIT Trusts with Dick Oshins Part 2- (December 8, 2009)
• JHAM Radio: B-DIT Trusts with Dick Oshins Part 1- (December 1, 2009)
• JHAM Radio: Legislative Update on Healthcare with AALU's Marc Cadin (November 24, 2009)
• JHAM Radio: Oppurtunity For Valuation Discounts in Nevada with Steve Oshins (November 18, 2009)
• JHAM Radio with John Snider (November 11, 2009)
• JHAM Radio with Stephen Baker (November 3, 2009)
• JHAM Radio: The Kiva Dunes Conservation Case (October 22, 2009)
• JHAM Radio: Split Dollar Part 2 (October 13, 2009)
• JHAM Radio: Split Dollar with Larry Brody and Mary Ann Mancini (October 6, 2009)
• JHAM Radio Discount Private Split Dollar - (September 30, 2009)
• JHAM Radio: Pet Trusts (September 22, 2009)
• JHAM Radio with Steve Oshins (September 15, 2009)
• JHAM Radio with Marc Cadin on Advocacy Briefings (July 16, 2009)
• JHAM Radio with Paul Gallagher (June 23, 2009)
• JHAM Radio: Updates on Legislative Activity with Marc Cadin (June 16, 2009)
• JHAM Radio- Breaking News: Take Action by June 15th (June 9, 2009)
• JHAM Radio with Vaughn Henry (May 20, 2009)
• JHAM Radio with Corky Gillis (May 12, 2009)
• JHAM Radio: The Perfect Sunset with Larry Brody and Mary Ann Mancini Part 2 (April 28, 2009)
• JHAM Radio: The Perfect Sunset with Larry Brody and Mary Ann Mancini (April 22, 2009)
• JHAM Radio on Needs Analysis with Lina Storm (April 15, 2009)
• JHAM Radio with Cynthia Crino (April 7, 2009)
• JHAM Radio with John Snider (March 31, 2009)
• JHAM Radio with Patricia Annino (March 17, 2009)
• JHAM Radio Asset Protection Trusts with Mark Merric (March 10, 2009)
• JHAM Radio Steve Oshins (March 3, 2009)
• JHAM Radio State of the Economic Stimulus (February 26, 2009)
• JHAM Radio Estate Planning RIGHT NOW with Protection UL-G 09- (February 18, 2009)  (Agent Use Only)
• JHAM Radio RIGHT NOW is the Perfect Time for Estate Planning - (February 10, 2009)
• JHAM Radio Steve Oshins (January 14, 2009)
• JHAM Radio: Celebrity Wills (January 6, 2009)
• JHAM Radio Life Settlements and Mortality Experience Reports - (December 23, 2008)
• JHAM Radio Wayne Pangburn on 409A Deadline- (December 16, 2008)
• JHAM Radio Post-Election Analysis with Marc Cadin - (November 25, 2008)
• JHAM Radio Sophisticated IRA Strategies - (November 19, 2008)
• JHAM Radio Business Succession Planning with Patricia Annino - (October 28, 2008)
• JHAM Radio Back to the Basics: Traditional Premium Financing - (October 22, 2008)
• JHAM Radio Discount Private Split Dollar - (October 14, 2008)
• JHAM Radio Planning for Family Lands: 2008 Farm Bill - (September 30, 2008)
• JHAM Radio The Upcoming Election with Marc Cadin - (September 23, 2008)
• JHAM Radio International Life Insurance - (September 16, 2008)
• JHAM Radio New STOLI Legislation in California - (September 10, 2008)
• JHAM Radio The Dual Loan Planning Approach - (September 2, 2008)
• JHAM Radio Secondary Market Litigation with Stepehn Baker - (August 26, 2008)
• JHAM Radio How to Work in the Charitable Giving Market - (July 22, 2008)
• JHAM Radio Charitable Planning with Vaughn Henry - (June 24, 2008)
• JHAM Radio Trust Owned Life Insurance with Barry Flagg - (June 17, 2008)
• JHAM Radio Randy Zipse Featured on North Shore Financial Forum - (May 20, 2008)
• JHAM Radio Current Events with Stephan Leimberg Part II- (May 13, 2008)
• JHAM Radio Current Events with Stephan Leimberg - (May 6, 2008)
• JHAM Radio TOHI: Trust-Owned Heath Insurance - (April 8, 2008)
• JHAM Radio Insuring A Prenuptial with Patricia Annino - (April 1, 2008)
• JHAM Radio The Inheritor's Trust: Minimizing Leakage From Family Wealth - (March 25, 2008)
• JHAM Radio Cross-Border Taxation: Clients With Canadian Connections (March 11, 2008)
• JHAM Radio FLPs and LLCs: How To Avoid A Valuation Mismatch - (March 4 , 2008)
• JHAM Radio Exit Strategies From Freezes and Squeezes - (February 26, 2008)
• JHAM Radio Newly-Released Allegations of Agent-Fraud and The Implications for Investor-Owned Life Insurance Part I - (February 5, 2008)
• JHAM Radio Private Financing vs. Private Split Dollar - (January 29, 2008)
• JHAM Radio Estate Equalization with GRATs - (January 22, 2008)
• JHAM Radio Considerations in the Design and Administration of Charitable Trusts Part II - (January 15, 2008)
• JHAM Radio Considerations in the Design and Administration of Charitable Trusts Part I - (January 8, 2008)
• JHAM Radio Estate Taxes and Family Farms with Dr. Neil E. Harl and Randy Zipse - (December 11, 2007)
• JHAM Radio The Impact of 409A on Split Dollar Plans with Larry Brody, Mary Ann Mancini and Randy Zipse - (December 4, 2007)
• JHAM Radio Current Events with Randy Zipse and Stephan Leimberg Part II - (November 27, 2007)
• JHAM Radio Current Events with Randy Zipse and Stephan Leimberg Part I - (November 20, 2007)
• JHAM Radio Administering an Estate with Kristin Bulat, JD, LLM - (November 13, 2007)

For more information, contact your John Hancock representative or the Advanced Markets Group at 1-888-266-7498, option 3.

This material is for informational purposes only.  Although many of the topics presented may also involve tax, legal, accounting or other issues, neither John Hancock nor any of its agents, employees or registered representatives are in the business of offering such advice.  The above material was not intended or written to be used, and it cannot be used, for the purpose of avoiding any penalty that may be imposed by the Internal Revenue Service.  The above material may have been written to support the promotion or marketing of the transactions or topics addressed by the written material.  Individuals interested in these topics should consult with their own professional advisors to examine legal, tax accounting or financial planning aspects of these topics.

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