MMPPH Newsletter Archive

2017 Newsletters

May 2017

  • Failure to Report Foreign Accounts Can Be Costly
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2017

  • IRS Approves Spousal IRA Rollover Even Though Spouse Not Listed as the Designated Beneficiary
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffer, J.D., LL.M., Taxation

March 2017

  • Alternatives For Surviving Spouse Of Deceased IRA Owner: Rollovers May Not Be The Best Option
    by Bradford Dewan, J.D., MBA
     
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2017

  • Time to Update Your Business Records
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

January 2017

  • In Memory of our Founder: Ralph Gano Miller

2016 Newsletters

December 2016

  • A Major Tax Policy Failure for California
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Personal Revival Trusts – From Science Fiction to Reality
    by Marica L. Sutton, B.A., Communication, University of San Diego Paralegal Student and DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

November 2016

  • Year-End IRA Checklist
    by Bradford N. Dewan, J.D., MBA

  • Partnerships: Planning for the Unexpected
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

October 2016

  • A Comparison of Presidential Candidates’ Tax Plans
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • IRS Will Not Challenge AQ Trusts
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

September 2016

  • Community Property Interests Disregarded with IRAs
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Additional Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

August 2016

  • IRS: Beneficiary Designations Cannot Be Changed After Death
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

July 2016

  • How to Use a Business Trust with a Self-Directed IRA
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

June 2016

  • No College for Debtors’ Kids
    by Thomas M. Monson, J.D.
     
  • Are You Financially and Legally Prepared for Fire Season?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

May 2016

  • Duties and Rights of an Agent under a Financial Power of Attorney
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • IRAs and the Prohibited Transaction Rules
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2016

  • Presidential Candidates' Tax Plans Vary Widely
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     

March 2016

  • Tax Legislation to Watch for in 2016
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • The Separate Account Rule: How it Affects IRAs
    by Bradford N. Dewan
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2016

  • Is it a Diamond or a Cubic Zirconia?
    by Judy S. Bae
     
  • Exclusion for Charitable Distributions from IRAs Made Permanent
    by Bradford N. Dewan, J.D., LL.M., Taxation
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

January 2016

  • Preventing Trust Litigation
    by Judy S. Bae
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

2015 Newsletters

November 2015

  • Year-End IRA Checklist
    by Bradford N. Dewan, J.D., MBA

  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

October 2015

  • Estate Tax Planning in a Changing Environment
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Business Trust: a Good Option with a Self-Directed Ira
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

August 2015 

  • Rollover to Spousal IRA Approved for Decedent’s 401(k) Distribution Left to Marital Trust
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

July 2015

  • Is Your FLP or LLC Subject To Future Reassessment?
    by Timothy C. Polacek
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

June 2015

  • Discretionary Trusts and The Trustee’s Duty to Act Reasonably
    by Timothy C. Polacek
     
  • College Students Need an Estate Plan Too
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Broad Powers of Attorney Can Cause Tax Reporting Problems
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

May 2015

  • Importance of Beneficiary Designation Forms - Or Not
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2015

  • Will Californians Soon Have a “Right to Die With Dignity”?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • IRS Releases Top 12 Tax Scams for 2015
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2015

  • Business Trust and Limited Liability Company: Good Options With a Self-Directed IRA
    by Bradford N. Dewan, J.D., MBA
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     

January 2015

  • Is an ABLE Account Right for You or Your Family Member?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Forming New Business Entities: California LLC vs. S Corporation
    by Timothy C. Polacek
     
  • Modifying “Irrevocable” Trusts
    by Timothy C. Polacek
     
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
    n
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     

2014 Newsletters

December 2014

  • Is Generation Skipping Planning Right for Your Family?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

November 2014

  • Getting Care for Yourself or a Loved One
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
     
  • Ira Beneficiary Trust: Transferring Ira Funds to Inherited IRAs for Trust Beneficiaries
    by Bradford N. Dewan, J.D., MBA

October 2014

  • If You Want Privacy, Make a Trust
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Lost Your License to Drive?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

September 2014

  • Making Gifts to a Care Giver is Complicated
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Business Owner Whose Son Took Over Management of Business Sill Materially Participated
    by Bradford N. Dewan, J.D., MBA

July 2014

  • US Supreme Court: Inherited IRAs Not Protected in Bankruptcy
    by Bradford N. Dewan, J.D., MBA
     
  • Common Issues for Existing Trusts
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2014

  • Portability: Reprieve for Failure to File on Time
    by Bradford N. Dewan, J.D., MBA
     
  • Fire Season is Early Again: Are You Prepared?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

May 2014

  • If You Own Bitcoin, You Should Know These Rules
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Business Transition Planning: The First Four Questions to Ask
    by Bradford N. Dewan, J.D., MBA

April 2014

  • Gifting for Educational and Medical Expenses
    by Mary J. Peshel
     
  • Application of One-Per-Year Limit on Rollovers
    by Bradford N. Dewan, J.D., MBA

March 2014

  • Low Interest Rates Continue to Enhance Estate Planning Opportunities for GRATS and Loans to Children
    by Timothy C. Polacek
     
  • Cash Bonus Incentive Plans for Key Employees
    by Bradford N. Dewan, J.D., MBA
     
  • Required Beginning Date Approaching
    by Bradford N. Dewan, J.D., MBA

February 2014

  • How You Hold Titles to California Real Property Matters
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Consider Making Your Annual Gifts Early This Year
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Inherited IRA: Guidance on Its Formation and Funding
    by Bradford N. Dewan, J.D., MBA

January 2014

  • Estate Planning and Business Succession Planning: How They Interconnect
    by Bradford N. Dewan, J.D., MBA
     
  • A New Year’s Resolution Worth Keeping:
    Do Your Annual Estate Planning Check-Up
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

2013 Newsletters

December 2013

  • Do a Review Before You Close Out 2013
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Who Wouldn’t Prefer a Simpler, Less Expensive Estate Plan?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

October 2013

  • IRA Beneficiary Trusts
    by Bradford N. Dewan, J.D., MBA
     
  • Important Filing Deadline for IRAs
    by Bradford N. Dewan, J.D., MBA

September 2013

  • Are “Undocumented” Loans a Problem?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Married is Married (For Federal Tax Purposes Anyway)
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

August 2013

  • Inherited IRAs: Uncertainty Reigns as to Protection in Bankruptcy
    by Bradford N. Dewan, J.D., MBA
     
  • Preparing for College, Financially and Legally
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

July 2013

  • Income Right from Charitable Remainder Trust can be Sold
    by Bradford N. Dewan, J.D., MBA
     
  • The End of the Defense of Marriage Act
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2013

  • Common Trustee Mistakes: Failure to Prepare Regular Trust Accountings
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Are You Financially Prepared for Fire Season?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

April 2013

  • Is your Paperwork in Order?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Estate Planning and Divorce
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

March 2013

  • Time is Running Out for Voluntary Reporting of Foreign Accounts
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Is Your Plan HIPAA Compliant?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

February 2013

  • The American Taxpayer Relief Act of 2012
    by Timothy C. Polacek
     
  • Time to Get Off the Fence: Estate Planning for 2013
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

January 2013

  • Business Transition Planning: The role of a Stock Appreciation Rights Plan
    by Bradford N. Dewan, J.D., MBA
     
  • Welcome to Taxmageddon: Taxes and the New Reality for 2013
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

2012 Newsletters

November 2012

  • Annual Gift Tax Exclusion Rises for 2013
     
  • US Supreme Court Poised to Consider
    Defense of Marriage Act (DOMA) and California’s Prop 8
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

October 2012

  • IRA Recharacterization Deadline Approaching
    by Bradford N. Dewan, J.D., MBA
     
  • Exploring the Fiscal Cliff
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

September 2012

  • Common Mistakes: Not Starting the Trust Administration After the First Death
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Tax Exempt Gifting to Students
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

August 2012

  • To Whom do You Sell the Business? And When?
    by Bradford N. Dewan, J.D., MBA

July 2012

  • Estate Planning for Young Adults?
    by Mary J. Peshel
     
  • Should the Possibility of “Clawback” Affect Your Gifting Plan?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2012

  • Is the Wrong Person Paying the Taxes on Your Partnership Income?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

May 2012

  • You Can “Lock In” the Current High Estate and Generation-Skipping Tax Exemptions Before They Expire
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
     
  • Separate Accounts: A Goal Achievable Even with a Single Trust Names as the IRA Beneficiary
    by Bradford N. Dewan, J.D., MBA

April 2012

  • Business Trust: a Good Option with Self-Directed IRA Legislative Update
    by Bradford N. Dewan, J.D., MBA

March 2012

  • Licensing Requirements for Trustees
    by Mary J. Peshel
     
  • Is it a Diamond or a Cubic Zirconia
    by Judy S. Bae

February 2012

  • Falling Interest Rates Allow for Gifting at Substantially Reduced Tax Values
    by Timothy C. Polacek
     
  • Why Portability May Simplify Many Estate Plan
    by Timothy C. Polacek

January 2012

  • Time for Your Annual Check-Up: New Year’s Review of Your Plan and Assets
    by DeEtte L. Loeffler