Ken Tysiac has made available for download his article, "How not-for-profits are adapting to a technological revolution," published in the Journal of Accountancy. The article begins as follows: As the COVID-19 pandemic called many not-for-profits to serve more needy clients and change the way they sought donations, it also led them to invest in themselves … Continue reading Ken Tysiac : How not-for-profits are adapting to a technological revolution (February 11, 2022)
Author: Isabella King
Court Held That The Estate Planning Privity Rule Barred Granddaughter’s Claim For Malpractice Against Her Grandmother’s Attorneys Regarding The Failure To Execute A New Will (February 13, 2022)
David Fowler Johnson, in his Texas Fiduciary Litigator Blog, has made available for download his article titled, "Court Held That The Estate Planning Privity Rule Barred Granddaughter’s Claim For Malpractice Against Her Grandmother’s Attorneys Regarding The Failure To Execute A New Will," which discusses Flores v. Branscomb PC. The abstract is as follows: In Flores v. … Continue reading Court Held That The Estate Planning Privity Rule Barred Granddaughter’s Claim For Malpractice Against Her Grandmother’s Attorneys Regarding The Failure To Execute A New Will (February 13, 2022)
Court Reversed Summary Judgment Against Trustee Where Beneficiary’s Affidavit Evidence Was Conclusory (February 13, 2022)
David Fowler Johnson, in his Texas Fiduciary Litigator Blog, has made available for download his article titled, "Court Reversed Summary Judgment Against Trustee Where Beneficiary’s Affidavit Evidence Was Conclusory," which discusses McEndree v. Volke. The abstract of the article is as follows: In McEndree v. Volke, a beneficiary sued a trustee, her former step father, for … Continue reading Court Reversed Summary Judgment Against Trustee Where Beneficiary’s Affidavit Evidence Was Conclusory (February 13, 2022)
Jon Traub and Victoria Glover (Deloitte Tax LLP): Still no clarity on details, timing of slimmed-down Build Back Better package (February 4, 2022)
John Traub and Victoria Glover, of Deloitte Tax LLP, have made available for download their article, "Still no clarity on details, timing of slimmed-down Build Back Better package," published in Deloitte Tax News & Views. The article begins as follows: West Virginia Democratic Sen. Joe Manchin reiterated this week that he will not support an … Continue reading Jon Traub and Victoria Glover (Deloitte Tax LLP): Still no clarity on details, timing of slimmed-down Build Back Better package (February 4, 2022)
Todd Simmens (BDO LLP): THE BUILD BACK BETTER ACT IN A LEGISLATIVE LULL (February 2022)
Todd Simmens, of BDO LLP, has made available for download his article, "THE BUILD BACK BETTER ACT IN A LEGISLATIVE LULL," published in BDO. The article begins as follows: 2021 was a busy legislative year. A new administration took office. The American Rescue Plan was enacted in March. The Infrastructure Investment and Jobs Act (IIJA) … Continue reading Todd Simmens (BDO LLP): THE BUILD BACK BETTER ACT IN A LEGISLATIVE LULL (February 2022)
Hillary Collyer, Jamie Polito Johnston, Tara Richardson, and Maya Trujillo Ringe (Lasher Holzapfel Sperry & Ebberson PLLC): The Importance of Post-Divorce Beneficiary Planning (February 3, 2022)
Hillary Collyer, Jamie Polito Johnston, Tara Richardson, and Maya Trujillo Ringe, of Lasher Holzapfel Sperry and Ebberson PLLC, have made available for download their article, "The Importance of Post-Divorce Beneficiary Planning", published in JDSUPRA. The abstract is as follows: When you’re in the throes of a separation or divorce, it is easy to forget the … Continue reading Hillary Collyer, Jamie Polito Johnston, Tara Richardson, and Maya Trujillo Ringe (Lasher Holzapfel Sperry & Ebberson PLLC): The Importance of Post-Divorce Beneficiary Planning (February 3, 2022)
Bridgewater : Global Observations
Kyle Delaney, President and Chief Commercial Officer of Bridgewater, has made available for download his article, "Global Observations: An Economic and Markets Outlook from Bridgewater Associates". The abstract is as follows: The aggressive monetary and fiscal policy ("MP3") response to the pandemic successfully transitioned economies from collapse, to liftoff, to a self-reinforcing cycle of nominal spending … Continue reading Bridgewater : Global Observations
Tax Notes – Edward A. Zelinsky “Simplifying Income Tax Reporting for Americans Abroad” (January 21, 2022)
Edward A. Zelinsky has published an article on Tax Notes, titled "Simplifying Income Tax Reporting for Americans Abroad". The article begins as follows: The Tax Simplification for Americans Abroad Act (H.R. 6057), introduced by Rep. Donald S. Beyer Jr., D-Va.,1 would amend the Internal Revenue Code to require the IRS to simplify the income tax reporting requirements for many … Continue reading Tax Notes – Edward A. Zelinsky “Simplifying Income Tax Reporting for Americans Abroad” (January 21, 2022)
Tax Notes Contributor: The World Of NFTs: Taxation And Compliance (February 1, 2022)
The Tax Notes Contributors have made available for download their article, "The World Of NFTs: Taxation And Compliance", published in Forbes Magazine. The abstract is as follows: Max Dilendorf of the Dilendorf Law Firm PLLC discusses non-fungible tokens, or NFTs, and the related tax planning and compliance issues. Click here to view the Tax Notes … Continue reading Tax Notes Contributor: The World Of NFTs: Taxation And Compliance (February 1, 2022)
Kristin N. Matsko, David Riedel, & Kathryn S. Windsor (Adler Pollock & Sheehan P.C.) : Don’t Count Out the Bypass Trust (February 1, 2022)
Kristin N. Matsko, David Riedel, and Kathryn S. Windsor, of Adler Pollock and Sheehan P.C., have made available for download their article, "Don't Count Out the Bypass Trust", published in JDSUPRA. The abstract is as follows: To paraphrase Mark Twain, the reported demise of the bypass trust may be greatly exaggerated. In fact, this estate … Continue reading Kristin N. Matsko, David Riedel, & Kathryn S. Windsor (Adler Pollock & Sheehan P.C.) : Don’t Count Out the Bypass Trust (February 1, 2022)
Denver Grant (Lasher Holzapfel Sperry & Ebberson PLLC) : Estate Planning in the 21st Century (February 1, 2022)
Denver Grant, of Lasher Holzapfel Sperry & Ebberson PLLC, has made available for download his article, "Estate Planning in the 21st Century", published in JDSUPRA. The abstract is as follows: On January 1, 2022, the Washington Uniform Electronic Wills Act (“Act”) took effect and in so doing brought estate planning documents into the 21st century. The … Continue reading Denver Grant (Lasher Holzapfel Sperry & Ebberson PLLC) : Estate Planning in the 21st Century (February 1, 2022)
Jay Adkisson (Adkisson Pitet LLP) : IRS Attorney Hiring Binge Spells More Trouble For Microcaptives And Syndicated Conservation Easements (January 31, 2022)
Jay Adkisson, of Adkisson Pitet LLP, has made available for download his article, "IRS Attorney Hiring Binge Spells More Trouble For Microcaptives And Syndicated Conservation Easements", published in Forbes Magazine. The abstract is as follows: The IRS on January 21, 2022, issued a news release that it plans to hire up to 200 additional attorneys … Continue reading Jay Adkisson (Adkisson Pitet LLP) : IRS Attorney Hiring Binge Spells More Trouble For Microcaptives And Syndicated Conservation Easements (January 31, 2022)
Edward A. Morse : Important Developments in Federal Income Taxation (January 26, 2022)
Edward A. Morse, of Creighton University School of Law, has made available for download his article, "Important Developments in Federal Income Taxation", published in the 59th Annual Great Plains Tax Institute. The abstract is as follows: This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment … Continue reading Edward A. Morse : Important Developments in Federal Income Taxation (January 26, 2022)
Florida Probate & Trust Litigation Blog : Florida needs to adopt the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act (January 27, 2022)
Juan C. Antunez in his Florida Probate & Trust Litigation Blog discusses why Florida should adopt the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act. The article begins as follows: In our increasingly mobile society, adult guardianships often involve more than one state, raising complex multi-jurisdictional issues.We have legal theories for resolving these civil procedure … Continue reading Florida Probate & Trust Litigation Blog : Florida needs to adopt the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act (January 27, 2022)
Federal Tax Crimes: Ninth Circuit Clarifies Affirmative Act for Evasion of Assessment After Return Filed Can Restart Statute Of Limitations (January 27, 2022)
Jack Townsend has published an article in his blog Federal Tax Crimes, titled "Ninth Circuit Clarifies Affirmative Act for Evasion of Assessment After Return Filed Can Restart Statute Of Limitations," which discusses the United States v. Orrock. The article begins as follows: In United States v. Orrock , ___ F.4th ___, 2022 U.S. App. LEXIS 2373 (9th … Continue reading Federal Tax Crimes: Ninth Circuit Clarifies Affirmative Act for Evasion of Assessment After Return Filed Can Restart Statute Of Limitations (January 27, 2022)
TAS Tax Tip: Caution: Married filing joint taxpayers need to combine advance Child Tax Credit payment totals from IRS letters when filing (January 25, 2022)
The writers of the Taxpayer Advocate Service have made available for download their article, "Caution: Married filing joint taxpayers need to combine advance Child Tax Credit payment totals from IRS letters when filing", which focuses on Advance Child Tax Credit. The abstract is as follows: A word of caution to all married parents filing a … Continue reading TAS Tax Tip: Caution: Married filing joint taxpayers need to combine advance Child Tax Credit payment totals from IRS letters when filing (January 25, 2022)
Florida Probate & Trust Litigation Blog: When does the probate look through rule apply, and why should you care? (January 17, 2022)
Juan C. Antúnez in his Florida Probate & Trust Litigation Blog discusses the probate look through rule and where it applies. The article begins as follows: One of the basic building blocks of modern Florida estate planning is the “pour over” will/revocable trust combination. Which means it’s extremely common to find yourself administering a probate estate … Continue reading Florida Probate & Trust Litigation Blog: When does the probate look through rule apply, and why should you care? (January 17, 2022)
Venable LLP – Changes to 2022 Federal Transfer Tax Exemptions (January 6, 2022)
Jeffrey K. Gonya and Chelsea L. Rubio of Venable LLP, have made available for download their article, "Changes to 2022 Federal Transfer Tax Exemptions," posted on the Venable LLP website. The abstract is as follows: Despite the various proposals to lower federal transfer tax exemptions and increase the tax rates, none of them were actually … Continue reading Venable LLP – Changes to 2022 Federal Transfer Tax Exemptions (January 6, 2022)
Customer Service at the IRS Is So Bad, Even Tax Pros Are Fed Up (January 4, 2022)
According to Bloomberg News, Tax preparer Jan Roberg rang what she calls the “bat phone”: a dedicated customer service line at the Internal Revenue Service that’s supposed to connect professionals like her to a human right away. She was put on hold, as she figured she would be. So she went to the Burger King … Continue reading Customer Service at the IRS Is So Bad, Even Tax Pros Are Fed Up (January 4, 2022)
Manage your time better in 2022 — with these tips from HBR. (January 4, 2022)
Harvard Business Review has released many tips under the search term "Time Management" that will benefit readers for time management in 2022. An excerpt from one of the tips, "The Psychology Behind Meeting Overload", follows: Everyone hates meetings. Attending too many can be highly stressful and tiring, and both productivity and quality take a hit when employees tune out, become demotivated, and … Continue reading Manage your time better in 2022 — with these tips from HBR. (January 4, 2022)
Wealth Strategies Journal 