Bloomberg Wealth: Merrill Lynch Ramps Up Wealth Unit as Rich Clients Flock to Florida (February 25, 2021)

Lananh Nguyen of Bloomberg News has made available for download her article, “Merrill Lynch Ramps Up Wealth Unit as Rich Clients Flock to Florida,” which discusses that despite the pandemic, Florida's wealth-planning institutions, like Merrill Lynch, are still attracting many wealthy clients. The article starts as follows:  Bank of America Corp.’s wealthiest clients are flying south to Florida. It’s … Continue reading Bloomberg Wealth: Merrill Lynch Ramps Up Wealth Unit as Rich Clients Flock to Florida (February 25, 2021)

Karen Rubin (LexBlog): Will contest brings disciplinary woe to SC lawyer (February 18, 2021)

Karen Rubin has published an article on LexBlog, titled “Will contest brings disciplinary woe to SC lawyer." The article begins as follows: A ruling handed down last month by the South Carolina Supreme Court provides object lessons on several aspects of the lawyer discipline system and how to stay out of trouble. In its order and opinion, the … Continue reading Karen Rubin (LexBlog): Will contest brings disciplinary woe to SC lawyer (February 18, 2021)

Florida Probate & Trust Litigation Blog: Why isn’t a will that’s valid in Belgium also valid in Florida? (February 22, 2021)

Juan C. Antúnez, in his Florida Probate & Trust Litigation Blog, discusses Malleiro v. Mori. The article begins as follows: Florida is a magnet for people and foreign capital. Last year alone international home buyers poured $15.6 billion into our state’s economy. Florida’s also the first choice for relocating retirees within the U.S., and the single … Continue reading Florida Probate & Trust Litigation Blog: Why isn’t a will that’s valid in Belgium also valid in Florida? (February 22, 2021)

Rethinking How We Score Capital Gains Tax Reform by Natasha Sarin, Lawrence H. Summers, Owen Zidar, and Eric Zwick: (January 25, 2021)

Natasha Sarin, Lawrence H. Summers, Owen Zidar, and Eric Zwick, of the University of Pennsylvania, Harvard University, Princeton University, and the University of Chicago, respectively, have made available for download their article, Rethinking How We Score Capital Gains Tax Reform, published in University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2021-10. The … Continue reading Rethinking How We Score Capital Gains Tax Reform by Natasha Sarin, Lawrence H. Summers, Owen Zidar, and Eric Zwick: (January 25, 2021)

Forbes: Biden Wants To Limit The Capital Gains Tax Preference. History Shows It Will Be Hard (Feb 16, 2021)

Forbes has published an article, Biden Wants To Limit The Capital Gains Tax Preference. History Shows It Will Be Hard, which discusses [INSERT GENERAL SUBJECT]. The article begins as follows: President Biden wants to revamp the taxation of capital gains, but if history is any guide, it won’t be easy. The tax preference for capital gains turns … Continue reading Forbes: Biden Wants To Limit The Capital Gains Tax Preference. History Shows It Will Be Hard (Feb 16, 2021)

Forbes: Biden Wants To Limit The Capital Gains Tax Preference. History Shows It Will Be Hard (February 16th, 2021)

Forbes has published an article, Biden Wants To Limit The Capital Gains Tax Preference. History Shows It Will Be Hard, which discusses the origins and evolution of capital gains throughout US history. The article begins as follows: President Biden wants to revamp the taxation of capital gains, but if history is any guide, it won’t be easy. … Continue reading Forbes: Biden Wants To Limit The Capital Gains Tax Preference. History Shows It Will Be Hard (February 16th, 2021)

Simon Goldring and Elysa Jacobs (McDermott Will & Emery LLP): Remote Witnessing of Wills: A Step in the Right Direction (February 10, 2021)

Simon Goldring and Elysa Jacobs, of McDermott Will & Emery LLP, have made available for download their article, Remote Witnessing of Wills: A Step in the Right Direction, published in JDSUPRA. The abstract is as follows: The COVID-19 pandemic has highlighted the benefits of post-death planning, whilst also giving individuals the much-needed down-time to reflect … Continue reading Simon Goldring and Elysa Jacobs (McDermott Will & Emery LLP): Remote Witnessing of Wills: A Step in the Right Direction (February 10, 2021)

Gerry W. Beyer: An Estate Planner’s Guide to Specific Testamentary Gifts (November 1, 2020)

Gerry W. Beyer, of Texas Tech University School of Law, has made available for download his article, An Estate Planner's Guide to Specific Testamentary Gifts, published in Estate Planning Developments for Texas Professionals 2020. The abstract is as followed: Clients are excited to make specific gifts in their wills. For some, the goal is to … Continue reading Gerry W. Beyer: An Estate Planner’s Guide to Specific Testamentary Gifts (November 1, 2020)

Jean Gordon Carter, Michele McKinnon, and Bradley Ridlehoover (McGuireWoods LLP): Charitable Lead Annuity Trusts: Planning Opportunities in Today’s Low-Interest-Rate Environment (February 12, 2021)

Jean Gordon Carter, Michele McKinnon, and Bradley Ridlehoover, of McGuireWoods LLP, have made available for download their article, Charitable Lead Annuity Trusts: Planning Opportunities in Today’s Low-Interest-Rate Environment, published in JDSUPRA. The abstract is as follows: As the pandemic continues to hinder nonprofits’ ability to fundraise effectively and connect with supportive donors, a charitable lead annuity trust … Continue reading Jean Gordon Carter, Michele McKinnon, and Bradley Ridlehoover (McGuireWoods LLP): Charitable Lead Annuity Trusts: Planning Opportunities in Today’s Low-Interest-Rate Environment (February 12, 2021)

Antonio De Vito and Martin Jacob: The Role of Creditor Protection in Lending and Tax Avoidance (November 9, 2020)

Antonio De Vito and Martin Jacob, of IE University and WHU - Otto Beisheim School of Management, respectively, have made available for download their article, The Role of Creditor Protection in Lending and Tax Avoidance, available in SSRN. The abstract is as followed: We examine how creditor rights affect the trade-off between non-debt and debt … Continue reading Antonio De Vito and Martin Jacob: The Role of Creditor Protection in Lending and Tax Avoidance (November 9, 2020)

Paul Brezina, Eva Eberhartinger, and Maximilian Zieser: The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power (January 1, 2021)

Paul Brezina, Eva Eberhartinger, and Maximilian Zieser, of Vienna University, have made available for download their article, The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power, published in WU International Taxation Research Paper Series No. 2021-02. The abstract, also available on SSRN, is as followed: … Continue reading Paul Brezina, Eva Eberhartinger, and Maximilian Zieser: The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power (January 1, 2021)

Mark Douglas and Daniel Merrett (Jones Day LLP): Another Court Adopts Majority View in Approving Bankruptcy Trustee’s Use of Tax Code Look-Back Period in Avoidance Actions (February 9, 2021)

Mark Douglas and Daniel Merrett, of Jones Day LLP, have made available for download their article, Another Court Adopts Majority View in Approving Bankruptcy Trustee's Use of Tax Code Look-Back Period in Avoidance Actions, published in JDSUPRA. The abstract is as follows: The ability of a bankruptcy trustee or chapter 11 debtor-in-possession ("DIP") to avoid … Continue reading Mark Douglas and Daniel Merrett (Jones Day LLP): Another Court Adopts Majority View in Approving Bankruptcy Trustee’s Use of Tax Code Look-Back Period in Avoidance Actions (February 9, 2021)

Texas Fiduciary Litigator: Court Held That The Issue Of Who Was Included In The Class Of Descendants Was Not Ripe Until The Current Beneficiary Dies (February 5, 2021)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, discusses Ackers v. Comerica Bank & Trust In Ackers v. Comerica Bank & Trust, N.A., an income beneficiary sued a trustee for a declaration regarding the construction of a testamentary trust. No. 11-18-00352-CV, 2020 Tex. App. LEXIS 10442 (Tex. App.—Eastland December 31, 2020, no pet. history). The … Continue reading Texas Fiduciary Litigator: Court Held That The Issue Of Who Was Included In The Class Of Descendants Was Not Ripe Until The Current Beneficiary Dies (February 5, 2021)

Emmaline Jurgena, Jason Kohout, and Eric Maassen (Foley & Lardner LLP): Litigating Donor Intent: State ex rel. Board of Curators of University of Missouri v. Green (February 8, 2021 )

Emmaline Jurgena, Jason Kohout, and Eric Maassen, of Foley & Lardner LLP, have made available for download their article, Litigating Donor Intent: State ex rel. Board of Curators of University of Missouri v. Green, published in JDSUPRA. The abstract is as follows: A recent case involving a gift to endow professorships shows the tension between … Continue reading Emmaline Jurgena, Jason Kohout, and Eric Maassen (Foley & Lardner LLP): Litigating Donor Intent: State ex rel. Board of Curators of University of Missouri v. Green (February 8, 2021 )