The Federal Estate Tax: History, Law, and David Joulfaian: The Federal Estate Tax: History, Law, and Economics (The MIT Press) (Sept. 10, 2019).

David Joulfaian, Financial Economist at the U.S. Department of the Treasury and Adjunct Professor of Economics at Georgetown University, has published his book, via MIT Press, The Federal Estate Tax: History, Law, and Economics. The description, on Amazon.com, is as follows: A comprehensive and accessible account of the U.S. estate tax, examining its history and … Continue reading The Federal Estate Tax: History, Law, and David Joulfaian: The Federal Estate Tax: History, Law, and Economics (The MIT Press) (Sept. 10, 2019).

Tessa Davis, Freezing the Future: Elective Egg Freezing and the Limits of the Medical Expense Deduction

Tessa Davis, U. South Carolina School of Law, has made available for download her forthcoming article, Freezing the Future: Elective Egg Freezing and the Limits of the Medical Expense Deduction, to be published in the Kentucky Law Journal. The Abstract is as follows: Section 213 of the Internal Revenue Code (the Code) allows a deduction … Continue reading Tessa Davis, Freezing the Future: Elective Egg Freezing and the Limits of the Medical Expense Deduction

KPMG: U.S. Congress back in session, possible tax agenda (Sept. 10, 2019)

KPMG has issued a report that analyzes potential tax legislation in the Fall of 2019. The executive summary of the report is as follows: Executive Summary Although there’s a possibility that some tax legislation that has broad bipartisan support in both the House and the Senate could move forward on its own, the best chance … Continue reading KPMG: U.S. Congress back in session, possible tax agenda (Sept. 10, 2019)

HBR Hotlist.2019.09.09: Self Motivation Without a Deadline; Being Nice in Negotiation Can Backfire; Mid-Career Rut?; When Teamwork is Good + When It’s Bad; Building Inclusive Cultures

Should You Accept a Lower-Level Job After a Career Break? By Carol Fishman Cohen Prioritize opportunity, not prestige. PROJECT MANAGEMENT When Waterfall Principles Sneak Back Into Agile Workflows By Steve Blank Beware “AgileFall.” LEADERSHIP Hire Leaders for What They Can Do, Not What They Have Done By Josh Bersin, Tomas Chamorro-Premuzic Three questions to ask about each candidate. PRODUCTIVITY How to … Continue reading HBR Hotlist.2019.09.09: Self Motivation Without a Deadline; Being Nice in Negotiation Can Backfire; Mid-Career Rut?; When Teamwork is Good + When It’s Bad; Building Inclusive Cultures

Kim Trujillo, Unexpected tax bills for simple trusts after tax reform, AICPA Tax Advisor (Sept. 1, 2019)

Kim Trujillo has published an article, Unexpected tax bills for simple trusts after tax reform, published in the AICPA Tax Advisor (Sept. 1, 2019). The article begins as follows: An overlooked impact of the 2017 tax reform act has resulted in many simple trusts' having a tax liability on ordinary income, which was rarely the … Continue reading Kim Trujillo, Unexpected tax bills for simple trusts after tax reform, AICPA Tax Advisor (Sept. 1, 2019)

David R. Baldwin et al., Current developments in individual taxation, The AICPA Tax Advisor (Sept. 1, 2019)

The AICPA Tax Advisor has published its semiannual review of recent developments in the area of individual federal taxation. The executive summary is as follows: The Tax Court held that settlement payments for "emotional distress" are not excludable from income as payments for injuries or sickness.Reversing a district court, the Seventh Circuit held that the … Continue reading David R. Baldwin et al., Current developments in individual taxation, The AICPA Tax Advisor (Sept. 1, 2019)

Rosenberg + Walker: 3 signs your client’s investments aren’t tax friendly – AICPA Insights (Aug. 30, 2019)

Matt Rosenberg and April Walker have published their article, 3 signs your client’s investments aren’t tax friendly the AICPA Insights (Aug. 30, 2019). Their article begins as follows: You know a lot about your tax clients — their jobs, their kids’ names, what kind of cars they drive — and you know even more about their finances. Most of the time, your clients are happy to share their complete financial lives with you. … Continue reading Rosenberg + Walker: 3 signs your client’s investments aren’t tax friendly – AICPA Insights (Aug. 30, 2019)