Katherine Jeffrey (Davis Wright Tremaine LLP) : Proposed Federal Tax Law Changes Affecting Estate Planning (October 21, 2021)

Katherine Jeffrey, of Davis Wright Tremaine LLP, has made available for download her article, "Proposed Federal Tax Law Changes Affecting Estate Planning," published in JDSUPRA. The abstract is as follows: The House Ways and Means Committee recently released its plan to pay for President Biden's proposed Build Back Better Act. Many of the changes to … Continue reading Katherine Jeffrey (Davis Wright Tremaine LLP) : Proposed Federal Tax Law Changes Affecting Estate Planning (October 21, 2021)

Anil Arya, Tyler Atanasov, Brian Mittendorf, and Dae-Hee Yoon: Information Acquisition, Inventory Levels, and Tax Incentives for Charitable Giving (October 2021)

Anil Arya and Brian Mittendorf of OSU Fisher College of Business, Tyler Atanasov of OSU Department of Accounting & Management Information Sessions, and Dae-Hee Yoon of Yonsei University, have made available for download their article, "Information Acquisition, Inventory Levels, and Tax Incentives for Charitable Giving." The abstract is as follows: Many of America’s top corporate … Continue reading Anil Arya, Tyler Atanasov, Brian Mittendorf, and Dae-Hee Yoon: Information Acquisition, Inventory Levels, and Tax Incentives for Charitable Giving (October 2021)

Robert W. Wood (Wood LLP): IRS Tax on Legal Settlements Depends on Wording (October 19, 2021)

Robert W. Wood, of Wood LLP, has made available for download his article, "IRS Tax on Legal Settlements Depends on Wording," published in Forbes. The abstract is as follows: The tax treatment of lawsuit settlements often depends on the wording of the settlement agreement. For example, in Blum v. Commissioner, T.C. Memo. 2021-18. Debra Jean Blum … Continue reading Robert W. Wood (Wood LLP): IRS Tax on Legal Settlements Depends on Wording (October 19, 2021)

I’m the President of the National Taxpayers Union. Be Careful With I.R.S. Reform. (October 18, 2021)

Pete Sepp, of the National Taxpayers Union, has made available for download his article, "I'm the President of the National Taxpayers Union. Be Careful With I.R.S. Reform," published in the New York Times. The article begins as follows: Democratic lawmakers plan to boost the Internal Revenue Service’s enforcement authority to help pay for the spending … Continue reading I’m the President of the National Taxpayers Union. Be Careful With I.R.S. Reform. (October 18, 2021)

Current Developments in Estate Planning and Business Law: October 2021 (October 15, 2021)

According to Wealth Counsel, From the release of the Build Back Better Act to the expansion of the federal COVID-19 economic injury disaster loan program for businesses, we have recently seen significant developments in estate planning and business law. To ensure that you stay abreast of these legal changes, we have highlighted some noteworthy developments … Continue reading Current Developments in Estate Planning and Business Law: October 2021 (October 15, 2021)

Breaking Down the Plan to Report Your Bank Account to the IRS (October 14, 2021)

According to Bloomberg News, I carried a certain amount of starry-eyed innocence with me early in my tax career. And I remember the day it started to fade. I had been anticipating finalizing a settlement for a client’s outstanding tax liability. On paper, I was convinced we would get what we wanted. Then I got … Continue reading Breaking Down the Plan to Report Your Bank Account to the IRS (October 14, 2021)

David Fowler Johnson (Winstead PC LLP) : Practical Issues Concerning Power of Attorney Transactions – Presentation (October 12, 2021) 

David Fowler Johnson, of Winstead PC LLP, has made available for download his article, "Practical Issues Concerning Power of Attorney Transactions - Presentation," published in JDSUPRA. The abstract is as follows: David F. Johnson presented his paper “Practical Issues Concerning Power of Attorney Transactions” to the Annual Legal Conference 2021 hosted by the Texas Bankers … Continue reading David Fowler Johnson (Winstead PC LLP) : Practical Issues Concerning Power of Attorney Transactions – Presentation (October 12, 2021) 

Beckett Cantley and Geoffrey Dietrich : How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning (July 23, 2021)

Beckett Cantley and Geoffrey Dietrich , of Cantley Dietrich LLC, have made available for download their article, How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning, published in Quinnipiac Probate Law Journal. The abstract is as follows: On April 7, 2020 the U.S. Tax Court ruled in Estate of Moore … Continue reading Beckett Cantley and Geoffrey Dietrich : How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning (July 23, 2021)

Sarthak Sharma: Dilution of the Doctrine of Survivorship (May 2021)

Sarthak Sharma , of O. P. Jindal Global Law School, has made available for download his article, Dilution of the Doctrine of Survivorship , published in the Indian Journal of Law and Legal Research. The abstract is as follows: The doctrine of survivorship was a model of property division, prevalent in the Mitakshara school of … Continue reading Sarthak Sharma: Dilution of the Doctrine of Survivorship (May 2021)

Court Holds That Promissory Note Did Not Allow Partial Conversion To Equity (October 10, 2021)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, has made available for download his article, titled "Court Holds That Promissory Note Did Not Allow Partial Conversion To Equity," which discusses Hotze v. In Mgmt., LLC . The abstract of the article is as follows: In Hotze v. In Mgmt., LLC, family members sued each other over … Continue reading Court Holds That Promissory Note Did Not Allow Partial Conversion To Equity (October 10, 2021)

Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions (October 10, 2021)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, has made available for download his article, titled "Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions", which discusses In the Interest of Riley Family Revocable Trust. The abstract of the article is as follows: Therefore, the court of appeals … Continue reading Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions (October 10, 2021)

Alan Gassman (Gassman, Crotty & Denicolo LLP) : One More Scary Estate Tax Change And New Action Items For Many Affluent Taxpayers (October 6, 2021)

Alan Gassman, of Gassman, Crotty & Denicolo, has made available for download his article, "One More Scary Estate Tax Change And New Action Items For Many Affluent Taxpayers", published in Forbes. The abstract is as follows: I thank my partner Brandon Ketron, CPA, JD, LLM for his assistance with this post.The estate tax revisions released … Continue reading Alan Gassman (Gassman, Crotty & Denicolo LLP) : One More Scary Estate Tax Change And New Action Items For Many Affluent Taxpayers (October 6, 2021)

TaxProfBlog – Democrats’ Tax Plan Upends Estate Planning Using Trusts With Life Insurance (October 7, 2021)

Paul Caron has published an article on the TaxProf Blog, titled "Democrats' Tax Plan Upends Estate Planning Using Trusts With Life Insurance", which discusses the effects of the proposed legislation on estate planning. The article begins as follows: The tax plan taking shape in Congress would strangle a strategy widely used by the wealthy to … Continue reading TaxProfBlog – Democrats’ Tax Plan Upends Estate Planning Using Trusts With Life Insurance (October 7, 2021)

Jeffrey Galvin (Downey Brand LLP) : Making Peace in Mediation – A Conversation with Daniel Spector (October 4, 2021)

Jeffrey Galvin, of Downey Brand LLP, has made available for download his article, "Making Peace in Mediation – A Conversation with Daniel Spector", published in JDSUPRA. The abstract is as follows: Daniel Spector has litigated trust and estate cases in Northern California since the early 1990s. He is now focusing his practice on mediating trust and … Continue reading Jeffrey Galvin (Downey Brand LLP) : Making Peace in Mediation – A Conversation with Daniel Spector (October 4, 2021)

Richard L. Kaplan : Medicare for All vs. Medicare As Is: Eight Key Differences (September 17, 2021)

Richard L. Kaplan, of the University of Illinois College of Law, has made available for download his article, "Medicare for All vs. Medicare As Is: Eight Key Differences", published in the Journal of Aging Law & Policy. The abstract is as follows: This article examines eight principal differences between the Medicare-for-All proposal championed by Senator … Continue reading Richard L. Kaplan : Medicare for All vs. Medicare As Is: Eight Key Differences (September 17, 2021)

Stacey Prince-Troutman & Alaina Wallace (Akerman LLP) : Draft Legislation in U.S. House of Representatives Would Dramatically Alter Estate Planning Strategies (September 30, 2021)

Stacey Prince-Troutman and Alaina Wallace, of Akerman LLP, have made available for download their article, "Draft Legislation in U.S. House of Representatives Would Dramatically Alter Estate Planning Strategies", published in JDSUPRA. The abstract is as follows: On September 10, 2021, the U.S. House Committee on Ways and Means released a draft of proposed legislation that, … Continue reading Stacey Prince-Troutman & Alaina Wallace (Akerman LLP) : Draft Legislation in U.S. House of Representatives Would Dramatically Alter Estate Planning Strategies (September 30, 2021)

Charles E. Rounds, Jr. (Suffolk University Law School): Whether nonfiduciary trusts and quiet trusts are true trusts (October 1, 2021)

Charles E. Rounds, Jr., of the Suffolk University Law School, has made available for download his article, "Whether nonfiduciary trusts and quiet trusts are true trusts", published in JDSUPRA. The abstract is as follows: A trust is a fiduciary relationship with respect to property, one that imposes enforceable duties on the titleholder, in this case … Continue reading Charles E. Rounds, Jr. (Suffolk University Law School): Whether nonfiduciary trusts and quiet trusts are true trusts (October 1, 2021)

Benjamin Willis ( Forbes ): Is Repealing The Tax-Free Basis Step Up Really Dead? (September 29, 2021)

Benjamin Willis, of Forbes, has made available for download his article, Is Repealing The Tax-Free Basis Step Up Really Dead, published in Forbes. The article begins as follows: While the first draft of the reconciliation legislation didn’t include Biden’s proposal to eliminate the tax-free basis step-up, which included a $1 million per-person exclusion (in addition to the current capital … Continue reading Benjamin Willis ( Forbes ): Is Repealing The Tax-Free Basis Step Up Really Dead? (September 29, 2021)

Kristine S. Knaplund: Reimagining Postmortem Conception(September 2021)

Kristine S. Knaplund, of Pepperdine University's Rick J. Caruso School of Law, has made available for download her article, Reimagining Postmortem Conception, published in the Georgia State University Law Review and the Pepperdine University Legal Studies Research Paper. The abstract is as follows: Hundreds, likely thousands, of babies have been born years after a parent … Continue reading Kristine S. Knaplund: Reimagining Postmortem Conception(September 2021)