Haneman, Tax Incentives for Green Burial

Victoria Haneman has made available for download her research paper, Tax Incentives for Green Burial. The Abstract is as follows: Every living being is doomed to decay and die and decay some more. Death is inevitable, and the disposal of our dead is a fundamental global activity with the potential to have significant environmental impact. … Continue reading Haneman, Tax Incentives for Green Burial

Weisbord, Postmortem Defamation in a Society Without Truth for the Living

Reid K. Weisbord has made available for download his article, Postmortem Defamation in a Society Without Truth for the Living, 71 Rutgers U. Law Rev. 667 (2019). The Abstract is as follows: Defamation law limits the private action for reputational injury to plaintiffs who are alive at the time of disparagement. In a novel reform … Continue reading Weisbord, Postmortem Defamation in a Society Without Truth for the Living

Banta, Electronic Wills and Digital Assets: Reassessing Formality in the Digital Age (2019)

Natalie Banta has made available for download her article, Electronic Wills and Digital Assets: Reassessing Formality in the Digital Age, 71 Baylor Law Review 3 (2019). The Abstract is as follows: The law of Wills, dating back to 1540, is one of the last holdouts against the digital revolution. In 2019, a will in most … Continue reading Banta, Electronic Wills and Digital Assets: Reassessing Formality in the Digital Age (2019)

Wright & Emrick, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide

Danaya C. Wright and Stephanie Emrick have made available for download their article, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide, 78 Maryland Law Review 511. The Abstract is as follows: This Article will examine one of the most recent will substitutes, the transfer-on-death (“TOD”) real-estate deed. Nearly half of … Continue reading Wright & Emrick, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide

NY Times: Treasury Considers Delaying April 15 Tax Day Over Coronavirus

According to The NY Times and other news sources, the Treasury Department is considering delaying tax payments beyond the April 15 deadline, according to a person familiar with the plans, as taxpayers and the Internal Revenue Service brace for economic disruption from the spread of the coronavirus. See at following links: New York Times: Treasury … Continue reading NY Times: Treasury Considers Delaying April 15 Tax Day Over Coronavirus

Kitces Report: The SECURE Act: Avoiding The 10-Year Rule For Conduit Trusts (Mar. 4, 2020)

The Kitces Report has published an article, by Jeffrey Levine. The Executive Summary is as follows: Passed in December of 2019, the SECURE Act brought several changes to the rules governing retirement accounts, the most significant of which (at least for financial advisors and their clients) was the elimination of the ‘stretch’ provision applicable to … Continue reading Kitces Report: The SECURE Act: Avoiding The 10-Year Rule For Conduit Trusts (Mar. 4, 2020)

Deloitte – IRS Insights – March 2020: Tax Court Denial of Conservation easement; Enforcement Developments

Tax Court Tentatively Disallows Conservation Easement Deduction Due to Omitted Required Basis Information The Tax Court disallowed a conservation easement charitable contribution deduction because the taxpayer’s return omitted the cost or adjusted basis of the donated property from the appraisal summary and rejected the taxpayer’s argument that it strictly or substantially complied with the regulatory … Continue reading Deloitte – IRS Insights – March 2020: Tax Court Denial of Conservation easement; Enforcement Developments