BDO USA: Massachusetts Enacts Elective Pass-Through Entity Tax (October 2021)

BDO USA has published an article, “Massachusetts Enacts Elective Pass-Through Entity Tax”, published on BDO USA. The abstract is as follows: On September 30, 2021, the Massachusetts legislature overrode Governor Charlie Baker’s veto of H.B. 4009, thereby enacting an entity-level pass-through entity (PTE) tax. The legislation mitigates the impacts of the federal $10,000 cap on state … Continue reading BDO USA: Massachusetts Enacts Elective Pass-Through Entity Tax (October 2021)

Wealth Counsel: Everyday Estate Planning and The Build Back Better Act (October 8, 2021)

Wealth Counsel has published an article on the effects of the Build Back Better Act that estate planners should be aware of to help their clients. The article begins as follows: Many estate planning attorneys are following the news about the Build Back Better Act (the Act) and how it could affect their clients. This … Continue reading Wealth Counsel: Everyday Estate Planning and The Build Back Better Act (October 8, 2021)

Christopher Miles Kolkey (Downey Brand LLP): Trust Modification/Amendment Procedure Now Unsettled in California (October 11, 2021)

Christopher Miles Kolkey, of Downey Brand LLP, has made available for download his article, "Trust Modification/Amendment Procedure Now Unsettled in California," published in JDSUPRA. Thea article begins as follows: The Legislature and courts endeavor to create well-defined laws, lest we devolve into the governance of Emperor Nero, who reputedly posted edicts high atop columns so … Continue reading Christopher Miles Kolkey (Downey Brand LLP): Trust Modification/Amendment Procedure Now Unsettled in California (October 11, 2021)

Paul Miller: The New Formalism in Private Law (August 20, 2021)

Paul Miller, of Notre Dame Law School, has made available for download his article, "The New Formalism in Private Law," published in 66 American Journal of Jurisprudence (forthcoming, 2021). The abstract is as follows: Private law scholarship is experiencing a reawakening in the United States with the rise of the New Private Law. The New … Continue reading Paul Miller: The New Formalism in Private Law (August 20, 2021)

Paul Sullivan (New York Times): What’s Changed in 13 Years of Writing About the Wealthy (October 8, 2021)

Paul Sullivan, of The New York Times, has made available for downloadhis article, "What’s Changed in 13 Years of Writing About the Wealthy," published in The New York Times. The article begins as follows: I began writing the Wealth Matters column in December 2008. The column was conceived earlier that year, when the economy still appeared to … Continue reading Paul Sullivan (New York Times): What’s Changed in 13 Years of Writing About the Wealthy (October 8, 2021)

Carlena Tapella (Weintraub Tobin LLP): Governor Gavin Newsom Signs Sweeping Conservatorship Reform Bill (October 7, 2021)

Carlena Tapella, of Weintraub Tobin LLP, has made available fordownload her article, "Governor Gavin Newsom Signs Sweeping Conservatorship Reform Bill," published in JDSUPRA. The article begins as follows: On September 30, 2021, Governor Gavin Newsom signed California AB 1194 amending numerous statutes pertaining to conservatorships. The following are highlights:Internet Posting of Fees of Licensed Professional … Continue reading Carlena Tapella (Weintraub Tobin LLP): Governor Gavin Newsom Signs Sweeping Conservatorship Reform Bill (October 7, 2021)

Tyler Allain, Natalie Chaudhury, and Matthew Fecteau (Goodwin LLP): U.S. House Proposals Would Significantly Impact Estate Planning for High Net Worth Individuals If Enacted (September 30, 2021)

Tyler Allain, Natalie Chaudhury, and Matthew Fecteau, of (Goodwin LLP), have made available fordownload their article, "U.S. House Proposals Would Significantly Impact Estate Planning for High Net Worth Individuals If Enacted," published in JDSUPRA. The article begins as follows: The U.S. House Committee on Ways and Means’ tax proposals would significantly impact estate planning for … Continue reading Tyler Allain, Natalie Chaudhury, and Matthew Fecteau (Goodwin LLP): U.S. House Proposals Would Significantly Impact Estate Planning for High Net Worth Individuals If Enacted (September 30, 2021)

Tiffany Brentley (Burns & Levinson LLP): Altering Estate Plans Before or After Divorce (September 30, 2021)

Tiffany Brentley of Burns & Levinson LLP, has made available for download her article, "Altering Estate Plans Before or After Divorce," published in JDSUPRA. The article begins as follows: In the early stages of this blog, I reviewed and discussed several ways that we could “Learn from Famous Mistakes,” such as failing to update an estate … Continue reading Tiffany Brentley (Burns & Levinson LLP): Altering Estate Plans Before or After Divorce (September 30, 2021)

TaxProf Blog – Supreme Court To Decide Whether 30-Day Time Limit For Tax Court Appeal Of IRS Determination Is A Jurisdictional Requirement (October 21, 2021)

Paul Caron has published an article on the TaxProf Blog, titled “Supreme Court To Decide Whether 30-Day Time Limit For Tax Court Appeal Of IRS Determination Is A Jurisdictional Requirement,” which discusses the Supreme Court's recent decision to grant a certiorari to resolve a circuit split. The article begins as follows: The Supreme Court yesterday … Continue reading TaxProf Blog – Supreme Court To Decide Whether 30-Day Time Limit For Tax Court Appeal Of IRS Determination Is A Jurisdictional Requirement (October 21, 2021)

Christopher Hare and Vincent Ooi: Singapore Trusts Law (August 1, 2021)

Christopher Hare and Vincent Ooi, of Oxford University and Singapore Management University- School of Law, have made available for download their article, "Singapore Trusts Law," published in Singapore Trusts Law. The abstract is as follows: The development of an autochthonous legal system and jurisprudence in Singapore has meant that Singapore law has come a long … Continue reading Christopher Hare and Vincent Ooi: Singapore Trusts Law (August 1, 2021)

Bob Carlson (Forbes): What You Need To Know About The Confusing Roth IRA Five-Year Rule (September 29, 2021)

Bob Carlson, of Forbes, has have made available for download his article, "What You Need To Know About The Confusing Roth IRA Five-Year Rule," published in Forbes. The article begins is as follows: There’s a lot of interest this year in converting traditional IRAs and 401(k)s to Roth IRAs. Some people hesitate to convert their … Continue reading Bob Carlson (Forbes): What You Need To Know About The Confusing Roth IRA Five-Year Rule (September 29, 2021)