Bloomberg News: What Top Wealth Advisers Are Warning Their Rich Clients About (May 4, 2021)

Bloomberg News writes about what financial advisers are advising about inflation, taxes, stock market, and other economic aspects in the months ahead. The article begins as follows: It’s not all about crypto. Wealth managers at some of the largest U.S. firms say they’ve been advising their clients about broader investing concerns, such as inflation and … Continue reading Bloomberg News: What Top Wealth Advisers Are Warning Their Rich Clients About (May 4, 2021)

David Johnson (Winstead PC): Court Properly Admitted A Will To Probate Where The Evidence Did Not Establish Mental Incompetence Or Undue Influence As A Matter Of Law (May 10, 2021)

David Johnson, of Winstead PC, has made available for download his article, "Court Properly Admitted A Will To Probate Where The Evidence Did Not Establish Mental Incompetence Or Undue Influence As A Matter Of Law," published in JDSUPRA. The abstract is as follows: In Neal v. Neal, the decedent died leaving three sons. No. 01-19-00427-CV, 2021 … Continue reading David Johnson (Winstead PC): Court Properly Admitted A Will To Probate Where The Evidence Did Not Establish Mental Incompetence Or Undue Influence As A Matter Of Law (May 10, 2021)

Zachary D. Liscow: Redistribution for Realists (February 24, 2021)

Zachary D. Liscow, of Yale University - Law School, has made available for download his article, "Redistribution for Realists," published in SSRN. The abstract is as followed: Inequality is a defining issue of our time. Nevertheless, the longstanding economic orthodoxy for addressing inequality is that we should redistribute solely through tax and transfer policies because … Continue reading Zachary D. Liscow: Redistribution for Realists (February 24, 2021)

Sureyya Avci, Cindy Schipani, H. Nejat Seyhun, and Andrew Verstein: Insider Giving (February 24, 2021)

Sureyya Avci, Cindy Schipani, H. Nejat Seyhun, and Andrew Verstein, of Sabanci University School of Business, University of Michigan- Stephen M. Ross School of Business, and University of California, Los Angeles (UCLA) - School of Law, have made available for download their article, "Inside Giving," published in UCLA School of Law, Law-Econ Research Paper No. … Continue reading Sureyya Avci, Cindy Schipani, H. Nejat Seyhun, and Andrew Verstein: Insider Giving (February 24, 2021)

Forbes: Tax Rules Your Lawyer Might Not Know (April 19, 2021)

Forbes has published an article, "Tax Rules Your Lawyer Might Not Know," which discusses tax rules for settlement agreement . The article begins as follows: Many lawyers are asked about tax issues, at least in a general way. For example, clients may ask whether legal fees they pay are tax deductible. Unfortunately, many tax issues … Continue reading Forbes: Tax Rules Your Lawyer Might Not Know (April 19, 2021)

Forbes: The Biden And Wyden Tax Plans (April 21, 2021)

Forbes has published an article, "The Biden And Wyden Tax Plans," which discusses the latest episode of Tax Notes Talk on President Biden's new tax plan . The article begins as follows: In the latest episode of Tax Notes Talk, Tax Notes reporters examine President Biden’s Made in America Tax Plan and the international tax framework by … Continue reading Forbes: The Biden And Wyden Tax Plans (April 21, 2021)

Taxpayer Advocate Service: TAS Tax Tips: Early information about Advanced Child Tax Credit payments under the American Rescue Plan Act (April 20, 2021)

The Taxpayer Advocate Service has published an article titled “TAS Tax Tips: Early information about Advanced Child Tax Credit payments under the American Rescue Plan Act,” which discusses important information taxpayers need to know about the new amount of the Child Tax Credit. The article begins as follows: The American Rescue Plan Act of 2021 recently increased … Continue reading Taxpayer Advocate Service: TAS Tax Tips: Early information about Advanced Child Tax Credit payments under the American Rescue Plan Act (April 20, 2021)

Adam J. Hirsch: Models of Electronic-Will Legislation (April 20, 2021)

Adam J. Hirsch, of University of San Diego, has made available for download his article, "Models of Electronic-Will Legislation," published in Real Property, Trust and Estate Law Journal, volume 56, no. 2 (summer, 2021). The abstract is as followed: This Article examines alternative ways lawmakers could structure legislation validating electronic wills. The Article identifies four … Continue reading Adam J. Hirsch: Models of Electronic-Will Legislation (April 20, 2021)

Michelle Ferreira, Barbara Kaplan, Pallav Raghuvanshi and Shira Peleg (Greenberg Traurig LLP): IRS Actively Seeking Information Regarding Cryptocurrency Via John Doe Summonses (April 13, 2021)

Michelle Ferreira, Barbara T. Kaplan, Pallav Raghuvanshi and Shira Peleg, of Greenberg Traurig LLP, have made available for download their article, “IRS Actively Seeking Information Regarding Cryptocurrency Via John Doe Summonses,” published in a Greenberg Traurig Alert. The abstract is as follows: Taxpayers that have engaged in cryptocurrency transactions should be aware that the Internal Revenue Service (“IRS”) is seeking … Continue reading Michelle Ferreira, Barbara Kaplan, Pallav Raghuvanshi and Shira Peleg (Greenberg Traurig LLP): IRS Actively Seeking Information Regarding Cryptocurrency Via John Doe Summonses (April 13, 2021)

Bradley Ridlehoover, Michele McKinnon, Jean Carter, and Alec Sauble (McGuireWoods LLP): Update on UBTI SILO Rule and IRS Form 990-T Electronic Filing (April 8, 2021)

Bradley Ridlehoover, Michele McKinnon, Jean Carter, and Alec Sauble, of McGuireWoods LLP, have made available for download their article, "Update on UBTI SILO Rule and IRS Form 990-T Electronic Filing," published on McGuireWoods's website. The abstract is as follows: For nonprofit organizations that report on a calendar-year basis, the May 17, 2021, deadline to file … Continue reading Bradley Ridlehoover, Michele McKinnon, Jean Carter, and Alec Sauble (McGuireWoods LLP): Update on UBTI SILO Rule and IRS Form 990-T Electronic Filing (April 8, 2021)

Barbara T. Kaplan and Josh Prywes (Greenberg Traurig LLP): IRS Wins Again on Micro-Captive Arrangements, Urges Taxpayers to Exit Transactions (April 9, 2021)

Barbara T. Kaplan and Josh Prywes, of Greenberg Traurig LLP, have made available for download their article, “IRS Wins Again on Micro-Captive Arrangements, Urges Taxpayers to Exit Transactions,” published in a Greenberg Traurig Alert. The abstract is as follows: On April 9, 2021, the IRS urged taxpayers who engage in micro-captive insurance arrangements to exit these transactions. This announcement follows … Continue reading Barbara T. Kaplan and Josh Prywes (Greenberg Traurig LLP): IRS Wins Again on Micro-Captive Arrangements, Urges Taxpayers to Exit Transactions (April 9, 2021)

Deloitte: The Resilient Family Enterprise series (2020)

Beyond business: Unique characteristics of family enterprises that could position them to thriveBy William Chou, Frank Leggio, Andrea Circi, Michelle Osry,The introductory article in the Resilient Family Enterprise series examines how COVID-19 brings new focus to family business issues like succession planning, values, and purpose, and legacy. Putting family first in IPO deliberationsBy William Chou, … Continue reading Deloitte: The Resilient Family Enterprise series (2020)

TaxProf Blog – Mirit Eyal-Cohen: Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Measuring And Valuing Wealth For Federal Wealth Tax Reform (April 9, 2021)

Mirit Eyal-Cohen has published an article on the TaxProf Blog, titled “Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Measuring And Valuing Wealth For Federal Wealth Tax Reform” which discusses the SSRN article, titled How to Measure and Value Wealth for a Federal Wealth Tax Reform. The article begins as follows: One of the … Continue reading TaxProf Blog – Mirit Eyal-Cohen: Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Measuring And Valuing Wealth For Federal Wealth Tax Reform (April 9, 2021)

Forbes: Temporal Issues In Alter Ego Analysis (April 9, 2021)

Forbes has published an article, "Temporal Issues In Alter Ego Analysis", which discusses how the alter ego doctrine operate to impose liability. The article begins as follows: For those unfamiliar with the topic, the doctrine of alter ego is a means by which a court may look past the legal separateness of an entity to … Continue reading Forbes: Temporal Issues In Alter Ego Analysis (April 9, 2021)

Forbes: Conservation Appraisers Strike Back At IRS With Class Action Suit (April 8, 2021)

Forbes has published an article, "Conservation Appraisers Strike Back At IRS With Class Action Suit", which discusses a complaint filed against the IRS. The article begins as follows: Finally the syndicated conservation easement (SCE) empire strikes back. Battered in Tax Court by the IRS, hounded by the Department of Justice seeking criminal charges and injunctions and … Continue reading Forbes: Conservation Appraisers Strike Back At IRS With Class Action Suit (April 8, 2021)

TaxGirl: Nanny Taxes: What To Know About Being A Household Employer

John Luckenbaugh, from TaxGirl, has made available for download the Taxgirl podcast, titled "What To Know About Being A Household Employer." The abstract of the webinar is as follows: On this episode of the Taxgirl podcast, Kelly is joined by Jay Schulze, the president of HomeWork Solutions, a company that provides household employers an easy … Continue reading TaxGirl: Nanny Taxes: What To Know About Being A Household Employer

Taxpayer Advocate Service: NTA Blog: Erroneously claiming certain refundable tax credits could lead to being banned from claiming the credits (March 29, 2021)

The National Taxpayer Advocate Blog has published an article, titled “Erroneously claiming certain refundable tax credits could lead to being banned from claiming the credits,” which discusses how taxpayers who incorrectly claimed tax credits may get banned for two years by the IRS. The abstract is as follows: Did you know the IRS has the … Continue reading Taxpayer Advocate Service: NTA Blog: Erroneously claiming certain refundable tax credits could lead to being banned from claiming the credits (March 29, 2021)

Procedurally Taxing: Tax Court Jurisdiction When Taxpayer Late Files the Request for a Collection Due Process Hearing (March 30, 2021)

Keith Fogg, Clinical Professor of Law at Harvard Law School , discusses Ramey v Commissioner, 156 T.C. No. 1 (2021). In Ramey v Commissioner, 156 T.C. No. 1 (2021) the Tax Court determined in a precedential opinion that when the IRS issues a notice of decision rather than a notice of determination and the taxpayer has filed the collection … Continue reading Procedurally Taxing: Tax Court Jurisdiction When Taxpayer Late Files the Request for a Collection Due Process Hearing (March 30, 2021)

Nicola Bruce and Karen Corless (Conyers): It’s About Time: Bermuda’s Approach to the Rule against Perpetuities (March 26, 2021)

Nicola Bruce and Karen Corless, of Conyers, has made available for download their article, "It’s About Time: Bermuda’s Approach to the Rule against Perpetuities," published in JDSUPRA. The abstract is as follows: For how long should the dead be able to exert control, from beyond the grave, over the living? This question has arisen in … Continue reading Nicola Bruce and Karen Corless (Conyers): It’s About Time: Bermuda’s Approach to the Rule against Perpetuities (March 26, 2021)

Nikolaus Schuttauf (Burns & Levinson LLP): Estate Planning for Digital Assets: Examining the Austen Family (March 26, 2021)

Nikolaus Schuttauf, of (Burns & Levinson LLP), has made available for download his article, "Estate Planning for Digital Assets: Examining the Austen Family," published in JDSUPRA. The abstract is as follows: In this day and age, virtually everyone has a digital presence, and we can presume that Jack Austen was no different. We can also … Continue reading Nikolaus Schuttauf (Burns & Levinson LLP): Estate Planning for Digital Assets: Examining the Austen Family (March 26, 2021)