IRS Issues Final regs on Life Insurance Info Reporting and Excluded Death Benefits – TD 9879

The IRS has issued final regs on the new information reporting obligations for reportable policy sales of life insurance contracts and payments of reportable death benefits under Code Sec. 6050Y, as added by the Tax Cuts and Jobs Act. The final regs also provide guidance on the amount of death benefits excluded from gross income … Continue reading IRS Issues Final regs on Life Insurance Info Reporting and Excluded Death Benefits – TD 9879

HBR Hotlist.2019.10.28: Confident Presentations; Secrets of Successful Female Networkers; Cracking the Code of Successful Collaboration

THE BEST-PERFORMING CEOS IN THE WORLD, 2019 BY HARVARD BUSINESS REVIEW STAFF THE LATEST EDITION OF HBR’S ANNUAL LIST. COLLABORATION The Truth About Open Offices by Ethan Bernstein, Ben Waber There are reasons why they don’t produce the desired interactions. PRESENTATIONS How to Look and Sound Confident During a Presentation by Carmine Gallo Your audience will make up their minds about … Continue reading HBR Hotlist.2019.10.28: Confident Presentations; Secrets of Successful Female Networkers; Cracking the Code of Successful Collaboration

Free HBR Webinar: The Secrets of Strong Family Businesses

The Harvard Business Review is offering a free webinar on The Secrets of Strong Family Businesses on November 12, from 12-1 pm EST. The Abstract is as follows: Family businesses are the cornerstone of most national economies. They can create jobs, spur innovation, and drive superior returns. But most family businesses fail to last through … Continue reading Free HBR Webinar: The Secrets of Strong Family Businesses

Estate of Skeba (DC NJ Oct. 3, 2019): Estate Entitled to Abatement of Failure to File Penalty for Late Estate Tax Return

The US District Court for the District of New Jersey held that an estate was entitled to a refund of failure to file penalties for filing an estate tax return late. The court reasoned that IRS refusal to abate the penalties was arbitrary and capricious. See full opinion by clicking Estate of Skeba (DC NJ … Continue reading Estate of Skeba (DC NJ Oct. 3, 2019): Estate Entitled to Abatement of Failure to File Penalty for Late Estate Tax Return

HBR Hotlist.2019.10.14: Overcoming Being Overwhelmed; Build Your Team’s Critical Thinking Skills; How Engaged Is Your Team, Really?; Prepare for Automation

How to Deal with Constantly Feeling Overwhelmed By Rebecca Zucker Five strategies can help. EDUCATION Why Skills Training Can’t Replace Higher Education By George D. Kuh It’s a disservice to students and civil society. HEALTH Research: People Want Their Employers to Talk About Mental Health By Kelly Greenwood, Vivek Bapat, Mike Maughan Nearly 60% of employees have never discussed their mental health … Continue reading HBR Hotlist.2019.10.14: Overcoming Being Overwhelmed; Build Your Team’s Critical Thinking Skills; How Engaged Is Your Team, Really?; Prepare for Automation

Haneman, Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People, 39 Va. Tax Rev. ___ (2020)

Victoria J. Haneman has made available for download her article, Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People, to be published in the Virginia Tax Review. The Abstract is as follows: Once upon a time, there was a generation of indentured servants called Millennials. They were beautiful and mysterious and clever and feckless, in … Continue reading Haneman, Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People, 39 Va. Tax Rev. ___ (2020)

Viswanathan: The Qualified Small Business Stock Exclusion — How Startup Shareholders Get $10 Million (Or More) Tax-Free, Virginia Tax Review (2020).

Manoj Viswanathan, UC-Hastings, has made available for download his article, The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (Or More) Tax-Free, 119 Colum. L. Rev. F. ___ (2019). The Abstract is as follows: The IPO parade of 2019 is making the early shareholders of technology startups such as Uber, Lyft, Slack, … Continue reading Viswanathan: The Qualified Small Business Stock Exclusion — How Startup Shareholders Get $10 Million (Or More) Tax-Free, Virginia Tax Review (2020).