MP3 Downloads- Singles

{"id":11495904140,"title":"Course #546- Real Estate, Labor \u0026 Tax Law: Bararsani vs. Coldwell Banker - MP3","handle":"course-546-real-estate-labor-tax-law-bararsani-vs-coldwell-banker-mp3","description":"\u003cp\u003eSpeaker: Stephen Beede, Esq\u003c\/p\u003e\n\u003cp\u003eCourse 546\u003c\/p\u003e\n\u003cp\u003e1 hour MCLE Credit\u003c\/p\u003e\n\u003cp\u003eIs a real estate agent an independent contractor or an employee? The legal challenge: Will Common Law Trump the Exception? We will cover the legal cases of Bararsani vs Coldwell Banker, Monell vs Boston Pads, Galen vs Redfin, Cruz vs Redfin. \u003c\/p\u003e\n\u003cp\u003eKey Points:\u003c\/p\u003e\n\u003cp\u003e1. Independent Contractor vs Employee\u003c\/p\u003e\n\u003cp\u003e2. Exemptions for Real Estate Professionals\u003c\/p\u003e\n\u003cp\u003e3. Will Common Law Trump Exemption?\u003c\/p\u003e\n\u003cp\u003e4. Questions for the Real Estate Profession if the rules are changed\u003c\/p\u003e\n\u003cp\u003e5. Impacts on other industries\u003c\/p\u003e\n\u003cp\u003eObjectives: \u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eLearn what the IRS 20 Point Test and the 3 Point Test are\u003c\/li\u003e\n\u003cli\u003eExamine the effects on agents and how their jobs will change\u003c\/li\u003e\n\u003cli\u003eIdentify several other industries that will be affected as well\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cem\u003eStephen Beede is a Real Estate Attorney in Sacramento, CA, at the BPE Law Firm. Since 1977, he has been involved with real estate as an owner, developer, manager, broker and attorney. \u003c\/em\u003e\u003c\/p\u003e","published_at":"2015-01-31T13:53:00-08:00","created_at":"2017-08-09T14:10:33-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"MP3","tags":["credit-state_alabama","credit-state_alaska","credit-state_arizona","credit-state_california","credit-state_colorado","credit-state_connecticut","credit-state_delaware","credit-state_florida","credit-state_georgia","credit-state_missouri","credit-state_nevada","credit-state_new-jersey","credit-state_new-york","credit-state_pennslyvania","credit-state_texas","credit-state_vermont","general","intermediate","labor-employment-law","mp3","real-estate","single-course","tax-law"],"price":5900,"price_min":5900,"price_max":5900,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":43542899084,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"546 Series Webinar","requires_shipping":false,"taxable":true,"featured_image":null,"available":true,"name":"Course #546- Real Estate, Labor \u0026 Tax Law: Bararsani vs. Coldwell Banker - MP3","public_title":null,"options":["Default Title"],"price":5900,"weight":0,"compare_at_price":null,"inventory_quantity":0,"inventory_management":null,"inventory_policy":"deny","barcode":"","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":["\/\/www.clelaw.com\/cdn\/shop\/products\/stephenbeede_349b4560-3f88-4d1a-92a2-40e706b80b07.jpg?v=1502313033"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/stephenbeede_349b4560-3f88-4d1a-92a2-40e706b80b07.jpg?v=1502313033","options":["Title"],"media":[{"alt":null,"id":438503440463,"position":1,"preview_image":{"aspect_ratio":0.703,"height":600,"width":422,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/stephenbeede_349b4560-3f88-4d1a-92a2-40e706b80b07.jpg?v=1502313033"},"aspect_ratio":0.703,"height":600,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/stephenbeede_349b4560-3f88-4d1a-92a2-40e706b80b07.jpg?v=1502313033","width":422}],"requires_selling_plan":false,"selling_plan_groups":[],"content":"\u003cp\u003eSpeaker: Stephen Beede, Esq\u003c\/p\u003e\n\u003cp\u003eCourse 546\u003c\/p\u003e\n\u003cp\u003e1 hour MCLE Credit\u003c\/p\u003e\n\u003cp\u003eIs a real estate agent an independent contractor or an employee? The legal challenge: Will Common Law Trump the Exception? We will cover the legal cases of Bararsani vs Coldwell Banker, Monell vs Boston Pads, Galen vs Redfin, Cruz vs Redfin. \u003c\/p\u003e\n\u003cp\u003eKey Points:\u003c\/p\u003e\n\u003cp\u003e1. Independent Contractor vs Employee\u003c\/p\u003e\n\u003cp\u003e2. Exemptions for Real Estate Professionals\u003c\/p\u003e\n\u003cp\u003e3. Will Common Law Trump Exemption?\u003c\/p\u003e\n\u003cp\u003e4. Questions for the Real Estate Profession if the rules are changed\u003c\/p\u003e\n\u003cp\u003e5. Impacts on other industries\u003c\/p\u003e\n\u003cp\u003eObjectives: \u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eLearn what the IRS 20 Point Test and the 3 Point Test are\u003c\/li\u003e\n\u003cli\u003eExamine the effects on agents and how their jobs will change\u003c\/li\u003e\n\u003cli\u003eIdentify several other industries that will be affected as well\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cem\u003eStephen Beede is a Real Estate Attorney in Sacramento, CA, at the BPE Law Firm. Since 1977, he has been involved with real estate as an owner, developer, manager, broker and attorney. \u003c\/em\u003e\u003c\/p\u003e"}

{"id":11495891276,"title":"Course #544- Tax Law: Civil and Criminal Tax Litigation - MP3","handle":"course-544-tax-law-civil-and-criminal-tax-litigation-mp3","description":"\u003cp\u003e\u003cstrong\u003eSpeaker: Andrew D. Allen, Esq\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 544\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThis course covers IRS Audits, like kind exchanges, IRS Administrative Appeals, Deficiency Litigation, Overpayment Litigation and Criminal Tax Cases from the IRS Perspective.\u003c\/p\u003e\n\u003cp\u003eKey Points:\u003c\/p\u003e\n\u003cp\u003e1. IRS Civil Audit\u003c\/p\u003e\n\u003cp\u003e2. Overpayment Jurisdiction\u003c\/p\u003e\n\u003cp\u003e3. Deficiency Jurisdiction\u003c\/p\u003e\n\u003cp\u003e4. Criminal Tax Litigation\u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eLearn ways to effectively and efficiently communicate with IRS agents\u003c\/li\u003e\n\u003cli\u003eUnderstand the difference between Criminal and Civil fraud and the complications of each \u003c\/li\u003e\n\u003cli\u003eUnderstand the process of district, state, and federal tax trials\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cem\u003eAndrew Allen is an attorney at Morgan Lewis in Palo Alto, California. He focuses his practice on complex tax controversy and tax litigation. \u003c\/em\u003e","published_at":"2015-01-31T13:53:00-08:00","created_at":"2017-08-09T14:06:57-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"MP3","tags":["credit-state_alabama","credit-state_alaska","credit-state_arizona","credit-state_california","credit-state_colorado","credit-state_connecticut","credit-state_delaware","credit-state_florida","credit-state_georgia","credit-state_missouri","credit-state_nevada","credit-state_new-jersey","credit-state_new-york","credit-state_pennslyvania","credit-state_texas","credit-state_vermont","general","intermediate","mp3","single-course","tax-law"],"price":5900,"price_min":5900,"price_max":5900,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":43542831244,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"538 Series Webinar","requires_shipping":false,"taxable":true,"featured_image":null,"available":true,"name":"Course #544- Tax Law: Civil and Criminal Tax Litigation - MP3","public_title":null,"options":["Default Title"],"price":5900,"weight":0,"compare_at_price":null,"inventory_quantity":0,"inventory_management":null,"inventory_policy":"deny","barcode":"","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":["\/\/www.clelaw.com\/cdn\/shop\/products\/andrew_allen_12ba4486-381b-4f7d-959c-bea65143c3e1.jpg?v=1502312817"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/andrew_allen_12ba4486-381b-4f7d-959c-bea65143c3e1.jpg?v=1502312817","options":["Title"],"media":[{"alt":null,"id":438499409999,"position":1,"preview_image":{"aspect_ratio":1.0,"height":160,"width":160,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/andrew_allen_12ba4486-381b-4f7d-959c-bea65143c3e1.jpg?v=1502312817"},"aspect_ratio":1.0,"height":160,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/andrew_allen_12ba4486-381b-4f7d-959c-bea65143c3e1.jpg?v=1502312817","width":160}],"requires_selling_plan":false,"selling_plan_groups":[],"content":"\u003cp\u003e\u003cstrong\u003eSpeaker: Andrew D. Allen, Esq\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 544\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThis course covers IRS Audits, like kind exchanges, IRS Administrative Appeals, Deficiency Litigation, Overpayment Litigation and Criminal Tax Cases from the IRS Perspective.\u003c\/p\u003e\n\u003cp\u003eKey Points:\u003c\/p\u003e\n\u003cp\u003e1. IRS Civil Audit\u003c\/p\u003e\n\u003cp\u003e2. Overpayment Jurisdiction\u003c\/p\u003e\n\u003cp\u003e3. Deficiency Jurisdiction\u003c\/p\u003e\n\u003cp\u003e4. Criminal Tax Litigation\u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eLearn ways to effectively and efficiently communicate with IRS agents\u003c\/li\u003e\n\u003cli\u003eUnderstand the difference between Criminal and Civil fraud and the complications of each \u003c\/li\u003e\n\u003cli\u003eUnderstand the process of district, state, and federal tax trials\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cem\u003eAndrew Allen is an attorney at Morgan Lewis in Palo Alto, California. He focuses his practice on complex tax controversy and tax litigation. \u003c\/em\u003e"}

{"id":11506572812,"title":"Course #318- Estate Plans: The Grand Tour of Complex Issues Part 1 - MP3","handle":"course-318-estate-plans-the-grand-tour-of-complex-issues-part-1-mp3","description":"\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cstrong\u003eSpeaker: Jack Johal\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 318\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eEstate and Gift taxes are very complex.  Anything you touch in terms of business transactions or Estate Planning will have a tax consequence. Jack will take you on the ‘grand tour’ of all the above to give you a better understanding of this complex array of taxes why it’s vitally important to to do them right the first time.   \u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify the differences between Federal Estate and Gift Tax, Income Tax, and Property Tax\u003c\/li\u003e\n\u003cli\u003eUnderstand how state probate law will affect estate and tax planning\u003c\/li\u003e\n\u003cli\u003eAnalyze ERISA and understand what it created\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cem\u003eJack Johal is an business, tax, and estate planning attorney in Sacramento, California.\u003c\/em\u003e\u003c\/p\u003e","published_at":"2014-06-17T13:56:46-07:00","created_at":"2017-08-11T17:26:23-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"MP3","tags":["credit-state_alabama","credit-state_alaska","credit-state_arizona","credit-state_california","credit-state_colorado","credit-state_connecticut","credit-state_delaware","credit-state_florida","credit-state_georgia","credit-state_missouri","credit-state_nevada","credit-state_new-jersey","credit-state_new-york","credit-state_pennslyvania","credit-state_texas","credit-state_vermont","general","intermediate","mp3","single-course","tax-law","wills-trusts-estates"],"price":5900,"price_min":5900,"price_max":5900,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":43598664140,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course# 318","requires_shipping":false,"taxable":true,"featured_image":null,"available":true,"name":"Course #318- Estate Plans: The Grand Tour of Complex Issues Part 1 - MP3","public_title":null,"options":["Default Title"],"price":5900,"weight":0,"compare_at_price":null,"inventory_quantity":1,"inventory_management":null,"inventory_policy":"deny","barcode":"","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":["\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_cda0089c-ca5f-4998-b2b1-6c4c64b21d7d.jpg?v=1502497584"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_cda0089c-ca5f-4998-b2b1-6c4c64b21d7d.jpg?v=1502497584","options":["Title"],"media":[{"alt":null,"id":440284708943,"position":1,"preview_image":{"aspect_ratio":1.498,"height":267,"width":400,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_cda0089c-ca5f-4998-b2b1-6c4c64b21d7d.jpg?v=1502497584"},"aspect_ratio":1.498,"height":267,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_cda0089c-ca5f-4998-b2b1-6c4c64b21d7d.jpg?v=1502497584","width":400}],"requires_selling_plan":false,"selling_plan_groups":[],"content":"\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cstrong\u003eSpeaker: Jack Johal\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 318\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eEstate and Gift taxes are very complex.  Anything you touch in terms of business transactions or Estate Planning will have a tax consequence. Jack will take you on the ‘grand tour’ of all the above to give you a better understanding of this complex array of taxes why it’s vitally important to to do them right the first time.   \u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify the differences between Federal Estate and Gift Tax, Income Tax, and Property Tax\u003c\/li\u003e\n\u003cli\u003eUnderstand how state probate law will affect estate and tax planning\u003c\/li\u003e\n\u003cli\u003eAnalyze ERISA and understand what it created\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cem\u003eJack Johal is an business, tax, and estate planning attorney in Sacramento, California.\u003c\/em\u003e\u003c\/p\u003e"}

{"id":11504987596,"title":"Course #302- Effective Estate and Tax Planning - MP3","handle":"course-302-effective-estate-and-tax-planning-mp3","description":"\u003cp\u003e\u003cstrong\u003eSpeaker: Jack Johal\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 302\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eEstate and Gift taxes are very complex.  Anything you touch in terms of business transactions or Estate Planning will have a tax consequence. Jack will take you on the ‘grand tour’ of all the above to give you a better understanding of this complex array of taxes why it’s vitally important to to do them right the first time.   \u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify the differences between Federal Estate and Gift Tax, Income Tax, and Property Tax\u003c\/li\u003e\n\u003cli\u003eUnderstand how state probate law will affect estate and tax planning\u003c\/li\u003e\n\u003cli\u003eAnalyze ERISA and understand what it created\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cem\u003eJack Johal is an business, tax, and estate planning attorney in Sacramento, California.\u003c\/em\u003e\u003c\/p\u003e","published_at":"2014-06-17T13:42:15-07:00","created_at":"2017-08-11T12:15:51-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"MP3","tags":["beginner","credit-state_alabama","credit-state_alaska","credit-state_arizona","credit-state_california","credit-state_colorado","credit-state_connecticut","credit-state_delaware","credit-state_florida","credit-state_georgia","credit-state_illinois","credit-state_missouri","credit-state_nevada","credit-state_new-jersey","credit-state_new-york","credit-state_pennslyvania","credit-state_texas","credit-state_vermont","general","mp3","single-course","tax-law","wills-trusts-estates"],"price":5900,"price_min":5900,"price_max":5900,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":43593734732,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course #302","requires_shipping":false,"taxable":true,"featured_image":null,"available":true,"name":"Course #302- Effective Estate and Tax Planning - MP3","public_title":null,"options":["Default Title"],"price":5900,"weight":0,"compare_at_price":null,"inventory_quantity":1,"inventory_management":null,"inventory_policy":"deny","barcode":"","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":["\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_2569a93d-b480-46c8-b906-84c2045dd851.jpg?v=1502478952"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_2569a93d-b480-46c8-b906-84c2045dd851.jpg?v=1502478952","options":["Title"],"media":[{"alt":null,"id":439976198223,"position":1,"preview_image":{"aspect_ratio":1.498,"height":267,"width":400,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_2569a93d-b480-46c8-b906-84c2045dd851.jpg?v=1502478952"},"aspect_ratio":1.498,"height":267,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_2569a93d-b480-46c8-b906-84c2045dd851.jpg?v=1502478952","width":400}],"requires_selling_plan":false,"selling_plan_groups":[],"content":"\u003cp\u003e\u003cstrong\u003eSpeaker: Jack Johal\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 302\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eEstate and Gift taxes are very complex.  Anything you touch in terms of business transactions or Estate Planning will have a tax consequence. Jack will take you on the ‘grand tour’ of all the above to give you a better understanding of this complex array of taxes why it’s vitally important to to do them right the first time.   \u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify the differences between Federal Estate and Gift Tax, Income Tax, and Property Tax\u003c\/li\u003e\n\u003cli\u003eUnderstand how state probate law will affect estate and tax planning\u003c\/li\u003e\n\u003cli\u003eAnalyze ERISA and understand what it created\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cem\u003eJack Johal is an business, tax, and estate planning attorney in Sacramento, California.\u003c\/em\u003e\u003c\/p\u003e"}

{"id":11517500300,"title":"Course #339- Supreme Court: FL Dept of Rev vs. Piccadilly: Bankruptcy \u0026 Tax Law - MP3","handle":"course-339-supreme-court-fl-dept-of-rev-vs-piccadilly-bankruptcy-tax-law-mp3","description":"\u003cp\u003e\u003cstrong\u003eCourse 339\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eIn 2003, Piccadilly Cafeterias filed a Chapter 11 Bankruptcy petition in federal court in Florida asking the bankruptcy court for permission to auction off its assets in order to fund a reorganization plan. Piccadilly sought a tax exemption under 11 U.S.C. 1146(c) which states that certain asset transfers \"under a [confirmed Chapter 11] plan may not be taxed under any law imposing a stamp tax or similar tax.\" Florida vehemently opposed this exemption and sought to collect $32,000 in taxes from Piccadilly.\u003c\/p\u003e\n\u003cp\u003eThe bankruptcy court, the district court, and the U.S. Court of Appeals for the Eleventh Circuit all found in favor of Piccadilly, holding that 11 U.S.C. 1146(c) allowed courts to exempt from taxes pre-confirmation asset sales that were essential to the completion of a reorganization plan. In urging the Court to grant certiorari, Florida pointed to both Third and Fourth Circuit decisions holding that such pre-confirmation asset sales were subject to state taxation, while Piccadilly Cafeterias contended that these so-called \"circuit splits\" only involve a small handful of cases and require no resolution by the Court.\u003c\/p\u003e\n\u003cp\u003eQuestion:\u003c\/p\u003e\n\u003cp\u003eDoes 11 U.S.C. Section 1146(c), a provision of the Bankruptcy Code stating that certain asset transfers \"under a [confirmed Chapter 11] plan may not be taxed under any law imposing a stamp tax or similar tax,\" prohibit states from imposing taxes on pre-confirmation asset sales that are essential to the completion of a reorganization plan?\u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eAnalyze the case and its conclusion and decision. How was the question above answered? Do you agree or disagree with that answer? \u003c\/li\u003e\n\u003c\/ul\u003e","published_at":"2014-06-17T14:12:38-07:00","created_at":"2017-08-14T11:28:45-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"MP3","tags":["bankruptcy-restructuring","credit-state_alabama","credit-state_alaska","credit-state_arizona","credit-state_california","credit-state_colorado","credit-state_connecticut","credit-state_delaware","credit-state_florida","credit-state_georgia","credit-state_missouri","credit-state_nevada","credit-state_new-jersey","credit-state_new-york","credit-state_pennslyvania","credit-state_texas","credit-state_vermont","general","intermediate","mp3","single-course","supreme-court","tax-law"],"price":5900,"price_min":5900,"price_max":5900,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":43660539916,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course# 339","requires_shipping":false,"taxable":true,"featured_image":null,"available":true,"name":"Course #339- Supreme Court: FL Dept of Rev vs. Piccadilly: Bankruptcy \u0026 Tax Law - MP3","public_title":null,"options":["Default Title"],"price":5900,"weight":0,"compare_at_price":null,"inventory_quantity":1,"inventory_management":null,"inventory_policy":"deny","barcode":"","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":["\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_df4f8600-728a-4aaa-98dd-a4ca6e89ce58.jpg?v=1502735328"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_df4f8600-728a-4aaa-98dd-a4ca6e89ce58.jpg?v=1502735328","options":["Title"],"media":[{"alt":null,"id":442205864015,"position":1,"preview_image":{"aspect_ratio":1.653,"height":484,"width":800,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_df4f8600-728a-4aaa-98dd-a4ca6e89ce58.jpg?v=1502735328"},"aspect_ratio":1.653,"height":484,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_df4f8600-728a-4aaa-98dd-a4ca6e89ce58.jpg?v=1502735328","width":800}],"requires_selling_plan":false,"selling_plan_groups":[],"content":"\u003cp\u003e\u003cstrong\u003eCourse 339\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eIn 2003, Piccadilly Cafeterias filed a Chapter 11 Bankruptcy petition in federal court in Florida asking the bankruptcy court for permission to auction off its assets in order to fund a reorganization plan. Piccadilly sought a tax exemption under 11 U.S.C. 1146(c) which states that certain asset transfers \"under a [confirmed Chapter 11] plan may not be taxed under any law imposing a stamp tax or similar tax.\" Florida vehemently opposed this exemption and sought to collect $32,000 in taxes from Piccadilly.\u003c\/p\u003e\n\u003cp\u003eThe bankruptcy court, the district court, and the U.S. Court of Appeals for the Eleventh Circuit all found in favor of Piccadilly, holding that 11 U.S.C. 1146(c) allowed courts to exempt from taxes pre-confirmation asset sales that were essential to the completion of a reorganization plan. In urging the Court to grant certiorari, Florida pointed to both Third and Fourth Circuit decisions holding that such pre-confirmation asset sales were subject to state taxation, while Piccadilly Cafeterias contended that these so-called \"circuit splits\" only involve a small handful of cases and require no resolution by the Court.\u003c\/p\u003e\n\u003cp\u003eQuestion:\u003c\/p\u003e\n\u003cp\u003eDoes 11 U.S.C. Section 1146(c), a provision of the Bankruptcy Code stating that certain asset transfers \"under a [confirmed Chapter 11] plan may not be taxed under any law imposing a stamp tax or similar tax,\" prohibit states from imposing taxes on pre-confirmation asset sales that are essential to the completion of a reorganization plan?\u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eAnalyze the case and its conclusion and decision. How was the question above answered? Do you agree or disagree with that answer? \u003c\/li\u003e\n\u003c\/ul\u003e"}

{"id":11516829708,"title":"Course #319- Estate Plans: The Grand Tour of Complex Issues Part 2 - MP3","handle":"course-319-estate-plans-the-grand-tour-of-complex-issues-part-2-mp3","description":"\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cstrong\u003eSpeaker: Jack Johal\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 319\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eEstate and Gift taxes are very complex.  Anything you touch in terms of business transactions or Estate Planning will have a tax consequence. Jack will take you on the ‘grand tour’ of all the above to give you a better understanding of this complex array of taxes why it’s vitally important to to do them right the first time.   \u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify the differences between Federal Estate and Gift Tax, Income Tax, and Property Tax\u003c\/li\u003e\n\u003cli\u003eUnderstand how state probate law will affect estate and tax planning\u003c\/li\u003e\n\u003cli\u003eAnalyze ERISA and understand what it created\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cem\u003eJack Johal is an business, tax, and estate planning attorney in Sacramento, California.\u003c\/em\u003e\u003c\/p\u003e","published_at":"2014-06-17T13:56:46-07:00","created_at":"2017-08-14T09:14:41-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"MP3","tags":["credit-state_alabama","credit-state_alaska","credit-state_arizona","credit-state_california","credit-state_colorado","credit-state_connecticut","credit-state_delaware","credit-state_florida","credit-state_georgia","credit-state_missouri","credit-state_nevada","credit-state_new-jersey","credit-state_new-york","credit-state_pennslyvania","credit-state_texas","credit-state_vermont","general","intermediate","mp3","single-course","tax-law","wills-trusts-estates"],"price":5900,"price_min":5900,"price_max":5900,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":43658091020,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course# 318","requires_shipping":false,"taxable":true,"featured_image":null,"available":true,"name":"Course #319- Estate Plans: The Grand Tour of Complex Issues Part 2 - MP3","public_title":null,"options":["Default Title"],"price":5900,"weight":0,"compare_at_price":null,"inventory_quantity":1,"inventory_management":null,"inventory_policy":"deny","barcode":"","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":["\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_55533952-beda-4cd8-88a0-5ad59b74052c.jpg?v=1502727281"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_55533952-beda-4cd8-88a0-5ad59b74052c.jpg?v=1502727281","options":["Title"],"media":[{"alt":null,"id":442195411023,"position":1,"preview_image":{"aspect_ratio":1.498,"height":267,"width":400,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_55533952-beda-4cd8-88a0-5ad59b74052c.jpg?v=1502727281"},"aspect_ratio":1.498,"height":267,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_55533952-beda-4cd8-88a0-5ad59b74052c.jpg?v=1502727281","width":400}],"requires_selling_plan":false,"selling_plan_groups":[],"content":"\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cstrong\u003eSpeaker: Jack Johal\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 319\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eEstate and Gift taxes are very complex.  Anything you touch in terms of business transactions or Estate Planning will have a tax consequence. Jack will take you on the ‘grand tour’ of all the above to give you a better understanding of this complex array of taxes why it’s vitally important to to do them right the first time.   \u003c\/p\u003e\n\u003cp\u003eObjectives:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify the differences between Federal Estate and Gift Tax, Income Tax, and Property Tax\u003c\/li\u003e\n\u003cli\u003eUnderstand how state probate law will affect estate and tax planning\u003c\/li\u003e\n\u003cli\u003eAnalyze ERISA and understand what it created\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cem\u003eJack Johal is an business, tax, and estate planning attorney in Sacramento, California.\u003c\/em\u003e\u003c\/p\u003e"}