The IRS has issued new guidance in the form of a series of questions and answers related to Health Savings Account in Notice 2008-59.  This podcast goes over the various items covered in this notice, and some of the planning and design opportunities available under this notice.

Written materials for this podcast can be downloaded from http://www.edzollars.com/2008-06-30_HSA_Guidance.pdf .

The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .

This is part two of a series of two podcasts on the proposed regulations for preparer penalties released recently.  .

The materials are at http://edzollars.com/2008-06-23_Penalty.pdf .

The podcast is sponsored by Leimberg Information Services, on the web at http://www.leimbergservices.com .

This is the first of what will be a series of two podcasts on the proposed regulations for preparer penalties released here recently.  Considering the length of the regulations and podcast, the first hour is in this file to listen to and digest, with part two to be posted later in the week.

The materials are at http://edzollars.com/2008-06-23_Penalty.pdf .

The podcast is sponsored by Leimberg Information Services, on the web at http://www.leimbergservices.com .

Securing our client's data is the responsibility of all of those in tax practice. This past week I gave a presentation at the Arizona Society of CPA's Financial Planning Conference on this matter, and that presentation serves as the basis for this week's podcast.

The slides used for this presentation are available at http://www.edzollars.com/2008-06-16_Knocking.pdf .

The podcast is sponsored by Leimberg Information Services, located at http://www.leimbergservices.com .

This week we look at the step transaction doctrine and where the line is drawn when we deal with the application of the step transaction doctrine in the formation of a family limited partnership.  The IRS attempted to use their victory in the Senda case to get the same result in the case we'll look at this week, Holman v. Commissioner, 130 TC No. 12.  But in an opinion that reminds of the importance of the facts of the specific case in question, the Tax Court refused to take that step.

Materials for this week's podcast can be downloaded from http://edzollars.com/2008_06_09_Holman.pdf .

The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .