|
Michael B. Allmon has authored and been quoted in a number of professional articles and discussions on estate, gift, and income tax, not to mention a wide variety of other financial planning topics.
The title, summary, source and publishing date for these articles are listed below. Articles cited as legal authority are also noted.
"Preparing for End of Life" - in this audio interview with Bill Spaniel of the California Society of CPAs, Mike details his experiences with wills, living trusts, letters of instructions, and powers of attorney.
• Download (mp3 format) - right-click and "save link as" to download
• October 2009 edition of the CalCPA Financial Empowerment podcast
"Changing Landscape: Are Aging Baby Boomers Ready for Retirement?" - discusses various methods of saving for retirement in a changing economic landscape.
• Download (pdf format)
• Published in September 2008 issue of California CPA magazine
"Estate Planning 101: What Every CPA Should Know" - Michael and his co-author outline various caveats of estate planning and discuss helpful methods for applying federal estate tax rules.
• Download (pdf format)
• Published in June 2008 issue of California CPA magazine
"CPAs as Trust Protectors" - includes a description of the duties of trust protectors, and how they can keep trusts up-to-date.
• Download (pdf format)
• Published in March 2007 Journal of Accountancy magazine by the AICPA
"FLP Litigation" - a discussion of recent cases that affect Family Limited Partnerships, and guidance on how to administer an FLP.
• Download (pdf format)
• Published in March 2006 issue of California CPA magazine
"Rescuing Pension Rescue Plans: Dealing With the IRD Problem is More Difficult, But Still Workable" - an update on this issue based on a February 2004 Revenue Ruling.
• Download (pdf format)
• Published in August 2004 issue of California CPA magazine
"Tales of Tax Fraud Are a Hoot, but the Penalties Are No Joke" - Michael is quoted with an anecdote about unusual income tax deductions.
• Download (pdf format)
• Published in March 2004 issue of the Washington Post
"An 80% Tax Bracket? Beware the Hidden Tax Trap of IRD" - Michael and his co-author discuss the possibility of extremely high estate and income taxes applicable to "income in respect of a decedent."
• Download (pdf format)
• Published in December 2003 issue of California CPA magazine
"FLP Audit Triggers: Family Limited Partnerships Raise Red Flags at IRS"
• Download (pdf format)
• Published in May 2002 issue of California CPA magazine
"Make Your Gifts Count" - Michael provides tips on gifts of appreciated property
• Download (pdf format)
• Published in March 2002 issue of Westways magazine (NOTE: you may be required to enter your zipcode before reading the article)
"Natural Fiduciaries" - Michael provides a summary of CPA skills and expertise that make CPAs a natural choice for fiduciary roles such as executor or trustee
• Download (pdf format)
• Published in November 2001 issue of California CPA magazine
"New Laws Complicate Estate Planning" - discusses the impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 on common estate planning vehicles
• Download (pdf format)
• Published on July 23, 2001 in the Los Angeles Times
"When Your Tax Ship Comes In" - summary of income tax and estate tax changes resulting from the Economic Growth and Tax Relief Reconciliation Act of 2001
• Download (pdf format)
• Published on June 4, 2001 in the San Jose Mercury News
"Extended Payout - IRS Eases Rules for Retirement Account Distributions" - explanation of January of 2001 tax changes to the rules regarding distributions from retirement plans (co-authored by Michael B. Allmon)
• Download (pdf format)
• Published on May 25, 2001 in the Los Angeles Daily Journal
"It's Impossible to Avoid Death, But You Might Avoid Taxes" - Michael discusses the proposed changes to the estate tax and suggests specific estate planning devices that should be utilized even if proposed estate tax changes become law
• Download (pdf format)
• Published on August 2, 2000 in the San Francisco Chronicle
• Published on July 28, 2000 in the East Bay Business Times as Feds Should Separate Death and Taxes on Estates
• Published on July 27, 2000 on Accountingweb.com (Internet site) as Separating Death and Taxes
• Published in July 2000 issue of California CPA magazine as How Can I Avoid Estate Taxes for My Heirs?
"Impact: Repeal Holds Out Little Benefit to Estates Under $4 Million" - Estate Tax reform article for which Michael B. Allmon was interviewed
• Download (pdf format)
• Published on July 15, 2000 in the San Jose Mercury News
"Estate Tax Repeal May Cut Some Benefits Too" - interview regarding the potential impact of the repeal of the Estate Tax
• Download (pdf format)
• Published on June 23, 2000 in the Los Angeles Times
"Should Clients Use a CUTMA Account to Save for their Children's Education?" - discussion of Estate & Financial implications of CUTMAs and alternatives to correct problems from the use of CUTMAs
• Download (pdf format)
• Published in November 1999 Monthly Statement of California Society of CPAs
"Where There's A Will, There Are Mistakes" - discussion regarding common mistakes of Estate Planning
• Download (pdf format)
• Published on January 8, 1996 in Business Week
"Four Ways To Avoid Estate Planning Errors" - article focusing on practical estate planning tips
• Download (pdf format)
• Published in December 1995 in Investor's Business Daily
"Family Limited Partnerships in Financial and Estate Planning" - an analysis of the use of entities in financial and estate planning
• Download (pdf format)
• In 1999, this article was cited as legal authority by a California law book, CEB's California Limited Liability Companies
• Published on December 1994 in the California Business Law Practitioner
"How Heirs Can Avoid Errors with Windfalls" - article quoting Michael on addressing possible issues concerning inheritance
• Download (pdf format)
• Published on November 24, 1993 in Investor's Business Daily
"Planning for the Suddenly Wealthy" - advice to those who acquire wealth suddenly from an advisor's point of view
• Download (pdf format)
• Published in the February/March 1989 edition of Practical Financial Planning
General Information about Estate Planning
(Frequently Requested Information)
"20 Common Estate Planning Mistakes to Avoid"
• Download (Word format)
|
