Tax Law

{"id":309725231,"title":"Course #301- Hidden Estate Decimators - Income in Respect of a Decedent - 1 Hour","handle":"course-301-hidden-estate-decimators-income-in-respect-of-a-decedent-1-hour","description":"\u003cp\u003e\u003cstrong\u003eCourse# 301 \u003c\/strong\u003e \u003cstrong\u003eHidden Estate Decimators - Income in Respect of a Decedent\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSpeaker: \u003c\/strong\u003e\u003cstrong\u003eKENT WYATT MEYER\u003c\/strong\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThe House Ways and Means Committee released a draft of a tax plan that would raise the highest income tax rate by 4.3 %\u003c\/p\u003e\n\u003cp\u003eThe House Ways and Means Committee released a draft of a tax plan that would raise the highest income tax rate by 4.3 % to 39.3%. By 2010 the highest income tax rate would excel to 44% after 2010.  This would lift the Federal Income Tax Higher than its been since 1976. And get this:  For families with incomes between $250K and 500K the “marginal” tax rate paid on the next dollar of earned income could sour to 80%, or some cases above 100%.  In other words, some Americans could pay $1 in taxes for every $1 they earn under the House tax plan.  This means that the income taxes paid by the top 1% would go to 40% of all paid taxes of the entire tax paying population. The following discussion will show you how to mitigate the brutality of the Hidden Estate Decimator   \u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","published_at":"2014-06-17T13:40:10-07:00","created_at":"2014-06-17T13:40:10-07:00","vendor":"clelaw","type":"CD's","tags":["Audio CD","cds","clelaw","credit-state_california","credit-state_florida","credit-state_illinois","credit-state_new-jersey","credit-state_new-york","Format_Audio CD","Format_MP3","Format_OnDemand Video","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":719314579,"title":"Course #301: Hidden Estate Decimators - Income in Respect of a Decedent - 1 Hour","option1":"Course #301: Hidden Estate Decimators - Income in Respect of a Decedent - 1 Hour","option2":null,"option3":null,"sku":"Course #301:","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"Course #301- Hidden Estate Decimators - Income in Respect of a Decedent - 1 Hour - Course #301: Hidden Estate Decimators - Income in Respect of a Decedent - 1 Hour","public_title":"Course #301: Hidden Estate Decimators - Income in Respect of a Decedent - 1 Hour","options":["Course #301: Hidden Estate Decimators - Income in Respect of a Decedent - 1 Hour"],"price":5900,"weight":0,"compare_at_price":null,"inventory_quantity":0,"inventory_management":null,"inventory_policy":"deny","barcode":null,"requires_selling_plan":false,"selling_plan_allocations":[]}],"images":["\/\/www.clelaw.com\/cdn\/shop\/products\/3_bab669d0-5a3f-46f3-b46f-111c6860c42f.jpg?v=1509559001"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/3_bab669d0-5a3f-46f3-b46f-111c6860c42f.jpg?v=1509559001","options":["Title"],"media":[{"alt":null,"id":5411962959,"position":1,"preview_image":{"aspect_ratio":1.496,"height":401,"width":600,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/3_bab669d0-5a3f-46f3-b46f-111c6860c42f.jpg?v=1509559001"},"aspect_ratio":1.496,"height":401,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/3_bab669d0-5a3f-46f3-b46f-111c6860c42f.jpg?v=1509559001","width":600}],"requires_selling_plan":false,"selling_plan_groups":[],"content":"\u003cp\u003e\u003cstrong\u003eCourse# 301 \u003c\/strong\u003e \u003cstrong\u003eHidden Estate Decimators - Income in Respect of a Decedent\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSpeaker: \u003c\/strong\u003e\u003cstrong\u003eKENT WYATT MEYER\u003c\/strong\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThe House Ways and Means Committee released a draft of a tax plan that would raise the highest income tax rate by 4.3 %\u003c\/p\u003e\n\u003cp\u003eThe House Ways and Means Committee released a draft of a tax plan that would raise the highest income tax rate by 4.3 % to 39.3%. By 2010 the highest income tax rate would excel to 44% after 2010.  This would lift the Federal Income Tax Higher than its been since 1976. And get this:  For families with incomes between $250K and 500K the “marginal” tax rate paid on the next dollar of earned income could sour to 80%, or some cases above 100%.  In other words, some Americans could pay $1 in taxes for every $1 they earn under the House tax plan.  This means that the income taxes paid by the top 1% would go to 40% of all paid taxes of the entire tax paying population. The following discussion will show you how to mitigate the brutality of the Hidden Estate Decimator   \u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e"}

{"id":309725727,"title":"Course #302- Effective Estate and Tax Planning - CD","handle":"course-302-effective-estate-and-tax-planning-1-hour","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":"2014-06-17T13:42:15-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"CD's","tags":["beginner","cds","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","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":43593618444,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course #302","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"Course #302- Effective Estate and Tax Planning - CD","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\/Untitled_design_8_17ae63ab-a9be-4600-92e0-96ca4b5c913e.jpg?v=1504900696"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/Untitled_design_8_17ae63ab-a9be-4600-92e0-96ca4b5c913e.jpg?v=1504900696","options":["Title"],"media":[{"alt":null,"id":5411995727,"position":1,"preview_image":{"aspect_ratio":1.496,"height":1337,"width":2000,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/Untitled_design_8_17ae63ab-a9be-4600-92e0-96ca4b5c913e.jpg?v=1504900696"},"aspect_ratio":1.496,"height":1337,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/Untitled_design_8_17ae63ab-a9be-4600-92e0-96ca4b5c913e.jpg?v=1504900696","width":2000}],"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":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":309730055,"title":"Course #318- Estate Plans: The Grand Tour of Complex Issues Part 1 - CD","handle":"course-318-estate-plans-the-grand-tour-of-complex-issues-part-1-1-hour","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":"2014-06-17T13:56:46-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"CD's","tags":["cds","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","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":43598394764,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course# 318","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"Course #318- Estate Plans: The Grand Tour of Complex Issues Part 1 - CD","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\/jackjohal_19fe71fd-1e40-4cb6-b58d-564b11824ab6.jpg?v=1502496902"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_19fe71fd-1e40-4cb6-b58d-564b11824ab6.jpg?v=1502496902","options":["Title"],"media":[{"alt":null,"id":5412421711,"position":1,"preview_image":{"aspect_ratio":1.498,"height":267,"width":400,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_19fe71fd-1e40-4cb6-b58d-564b11824ab6.jpg?v=1502496902"},"aspect_ratio":1.498,"height":267,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_19fe71fd-1e40-4cb6-b58d-564b11824ab6.jpg?v=1502496902","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":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":11516828108,"title":"Course #319- Estate Plans: The Grand Tour of Complex Issues Part 2 - CD","handle":"course-319-estate-plans-the-grand-tour-of-complex-issues-part-2-cd","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":"2017-08-14T09:13:18-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"CD's","tags":["cds","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","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":43658072588,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course# 318","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"Course #319- Estate Plans: The Grand Tour of Complex Issues Part 2 - CD","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\/jackjohal_237c7272-4eeb-4ee5-9c43-7a78c4c94184.jpg?v=1502727199"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_237c7272-4eeb-4ee5-9c43-7a78c4c94184.jpg?v=1502727199","options":["Title"],"media":[{"alt":null,"id":442195378255,"position":1,"preview_image":{"aspect_ratio":1.498,"height":267,"width":400,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_237c7272-4eeb-4ee5-9c43-7a78c4c94184.jpg?v=1502727199"},"aspect_ratio":1.498,"height":267,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/jackjohal_237c7272-4eeb-4ee5-9c43-7a78c4c94184.jpg?v=1502727199","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"}

{"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"}

{"id":309733363,"title":"Course #339 - Supreme Court: FL Dept of Rev vs. Piccadilly: Bankruptcy \u0026 Tax Law - CD","handle":"course-339-fl-dept-of-rev-v-piccadilly-bankruptcy-tax-law-1-hour","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":"2014-06-17T14:12:38-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"CD's","tags":["bankruptcy-restructuring","cds","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","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":43660482700,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course# 339","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"Course #339 - Supreme Court: FL Dept of Rev vs. Piccadilly: Bankruptcy \u0026 Tax Law - CD","public_title":null,"options":["Default Title"],"price":5900,"weight":0,"compare_at_price":null,"inventory_quantity":0,"inventory_management":null,"inventory_policy":"deny","barcode":null,"requires_selling_plan":false,"selling_plan_allocations":[]}],"images":["\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_2a208bc2-825c-4b5b-aa81-b3453c49f931.jpg?v=1502735256"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_2a208bc2-825c-4b5b-aa81-b3453c49f931.jpg?v=1502735256","options":["Title"],"media":[{"alt":null,"id":5412683855,"position":1,"preview_image":{"aspect_ratio":1.653,"height":484,"width":800,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_2a208bc2-825c-4b5b-aa81-b3453c49f931.jpg?v=1502735256"},"aspect_ratio":1.653,"height":484,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_2a208bc2-825c-4b5b-aa81-b3453c49f931.jpg?v=1502735256","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":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":413611839,"title":"Course #504- Estate, Trust and Tax Planning - webinar","handle":"copy-of-course-504-webinar-estate-and-tax-planning-view-at-www-aaroncle-com","description":"\u003cp\u003e\u003cstrong\u003eSpeaker: Roger Bennett\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 504 \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eKey Points:\u003c\/p\u003e\n\u003cp\u003e1. General Legal Discussion of Estate Planning\u003c\/p\u003e\n\u003cp\u003e2. Use of Trusts\u003c\/p\u003e\n\u003cp\u003e3.Types of Trusts  \u003c\/p\u003e\n\u003cp\u003e4.Tax Planning\u003c\/p\u003e\n\u003cp\u003e5. Bankruptcy and Estate Issues\u003c\/p\u003e\n\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cem\u003eRoger Bennett is a tax attorney in Sacramento, California.\u003c\/em\u003e\u003c\/p\u003e","published_at":"2014-11-26T16:30:00-08:00","created_at":"2014-11-26T16:30:51-08:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"Webinar","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_missouri","credit-state_nevada","credit-state_new-jersey","credit-state_new-york","credit-state_pennslyvania","credit-state_texas","credit-state_vermont","general","single-course","tax-law","webinar","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":1000061515,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"Course# 504","requires_shipping":false,"taxable":true,"featured_image":null,"available":true,"name":"Course #504- Estate, Trust and Tax Planning - webinar","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_0c43a1e9-1d10-4389-8a8b-59b41aeab383.jpg?v=1502319616"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_0c43a1e9-1d10-4389-8a8b-59b41aeab383.jpg?v=1502319616","options":["Title"],"media":[{"alt":null,"id":10894180431,"position":1,"preview_image":{"aspect_ratio":1.653,"height":484,"width":800,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_0c43a1e9-1d10-4389-8a8b-59b41aeab383.jpg?v=1502319616"},"aspect_ratio":1.653,"height":484,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/shutterstock_595254203s_800x_0c43a1e9-1d10-4389-8a8b-59b41aeab383.jpg?v=1502319616","width":800}],"requires_selling_plan":false,"selling_plan_groups":[],"content":"\u003cp\u003e\u003cstrong\u003eSpeaker: Roger Bennett\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCourse 504 \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e1 hour MCLE Credit\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eKey Points:\u003c\/p\u003e\n\u003cp\u003e1. General Legal Discussion of Estate Planning\u003c\/p\u003e\n\u003cp\u003e2. Use of Trusts\u003c\/p\u003e\n\u003cp\u003e3.Types of Trusts  \u003c\/p\u003e\n\u003cp\u003e4.Tax Planning\u003c\/p\u003e\n\u003cp\u003e5. Bankruptcy and Estate Issues\u003c\/p\u003e\n\u003cmeta charset=\"utf-8\"\u003e\n\u003cp\u003e\u003cem\u003eRoger Bennett is a tax attorney in Sacramento, California.\u003c\/em\u003e\u003c\/p\u003e"}

{"id":11487694604,"title":"Course #544- Tax Law: Civil and Criminal Tax Litigation - CD","handle":"course-544-tax-law-civil-and-criminal-tax-litigation-cd","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":"2017-08-07T13:24:00-07:00","vendor":"Aaron \u0026 Aaron Inc. (dba Ulrich, Nash \u0026 Gump) CLE","type":"CD's","tags":["cds","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","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":43480310732,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"538 Series Webinar","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"Course #544- Tax Law: Civil and Criminal Tax Litigation - CD","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_b0d5938b-6928-497d-b68d-1c1802ef45c8.jpg?v=1502137440"],"featured_image":"\/\/www.clelaw.com\/cdn\/shop\/products\/andrew_allen_b0d5938b-6928-497d-b68d-1c1802ef45c8.jpg?v=1502137440","options":["Title"],"media":[{"alt":null,"id":437016526927,"position":1,"preview_image":{"aspect_ratio":1.0,"height":160,"width":160,"src":"\/\/www.clelaw.com\/cdn\/shop\/products\/andrew_allen_b0d5938b-6928-497d-b68d-1c1802ef45c8.jpg?v=1502137440"},"aspect_ratio":1.0,"height":160,"media_type":"image","src":"\/\/www.clelaw.com\/cdn\/shop\/products\/andrew_allen_b0d5938b-6928-497d-b68d-1c1802ef45c8.jpg?v=1502137440","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":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"}