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As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

Click here for more information

 
Tax Home > Resources > Tax Strategy Patents > Patent on Using Tax-Deferred Variable Annuities in Pre-Need Contracts and CRTs
Patent on Using Tax-Deferred Variable Annuities in Pre-Need Contracts and CRTs

The Lang patent is on the use of tax deferred variable annuities within pre-need funeral contracts, endowment funds (including donor advised funds), charitable remainder trusts, charitable lead trusts, and pooled income funds.  The patent seems to cover issues discussed in Ltr. Rul. 9009047 and TAM 9825001, in which the IRS permitted a net income charitable remainder unitrust to invest in a tax deferred annuity contract for the purpose of controlling the timing and amount of income distributions, and to otherwise provide a guaranteed death benefit payable to the charitable remainderman.

Download Lang Patent

Download Planned Giving Design Center (PGDC) comments

Download PGDC Advanced NIMCRUT Design

Download the 1999 PGDC Review of IRS Income Deferral CRT Ruling

Patent Infringement Warning Letter and Press Release Regarding CRT Tax Deferred Variable Annuity

These documents are from a patent holder warning of infringement regarding the patent on use of tax deferred variable annuities in pre-need funeral contracts and CRTs. The press release states that the patent covers funds invested in Endowment Funds, Charitable Remainder Trusts, Charitable Lead Trusts, Pooled Income Funds and Pre-need Funeral Contracts.

Download CRT Patent Infringement Press Release

Download CRT Patent Infringement Letter