Ann Carrns, in her New York Times article, discusses hardship withdrawals from workplace retirement accounts. Her article, “Hardship 401(k) Withdrawals, Explained”, begins as follows: Hardship withdrawals from workplace retirement accounts are edging upward — another sign, along with rising credit card debt, that Americans have been feeling financial pain from inflation. “Their budgets are stretched thin,” said Luis … Continue reading NY Times (December 16, 2022): Hardship 401(k) Withdrawals, Explained
Author: Marin Larkin
Attorney at Work: A New Year Unfolds With Artificial Intelligence: Five Legal Tech Predictions for 2023 (December 15, 2022)
Nicole Clark, in her Attorney at Work article, discusses innovations to expect in the legal tech sector in 2023. Her article, “A New Year Unfolds With Artificial Intelligence: Five Legal Tech Predictions for 2023”, begins as follows: These legal tech predictions shine the light on ways AI-backed solutions will change the way legal services are delivered. As … Continue reading Attorney at Work: A New Year Unfolds With Artificial Intelligence: Five Legal Tech Predictions for 2023 (December 15, 2022)
CoinDesk: US Senators Warren, Marshall Introduce Digital Assets Anti-Money Laundering Bill (December 14, 2022)
Jamie Crawley, of CoinDesk, has made available for download his article "US Senators Warren, Marshall Introduce Digital Assets Anti-Money Laundering Bill”, published on CoinDesk. The abstract is as follows: U.S. Senators Elizabeth Warren (D-Mass.) and Roger Marshall (R-Kan.) are introducing a bill to crack down on money laundering and financing of terrorists and rogue nations … Continue reading CoinDesk: US Senators Warren, Marshall Introduce Digital Assets Anti-Money Laundering Bill (December 14, 2022)
Forbes: The TCJA Five Years Later: Federal Tax Issues (December 14, 2022)
Forbes has published an article, “The TCJA Five Years Later: Federal Tax Issues”, which provides commentary on the evolving Tax Cuts and Jobs Act. The article begins as follows: In the second installment of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for the House Ways and Means Committee, discusses how … Continue reading Forbes: The TCJA Five Years Later: Federal Tax Issues (December 14, 2022)
Forbes: Understanding Depositor Remedies For FTX And Other Cryptocurrency Failures (December 12, 2022)
Forbes has published an article, “Understanding Depositor Remedies For FTX And Other Cryptocurrency Failures”, which discusses strategies to understand FTX and its challenges for creditors. The article begins as follows: Cryptocurrency company FTX and its young founder, Samuel Bankman-Fried (“Sam”), once were valued at nearly $30 billion. The company was a hub for all things … Continue reading Forbes: Understanding Depositor Remedies For FTX And Other Cryptocurrency Failures (December 12, 2022)
AICPA: PFP Digest (December 20, 2022)
AICPA has published their PFP Digits for December 2022. The articles begin as follows: TOP STORY What does the FTX collapse mean for crypto?The collapse of FTX and several cascading bankruptcies across the cryptocurrency market have called the future of digital assets into question. The crash will likely weed out overhyped currencies and companies and … Continue reading AICPA: PFP Digest (December 20, 2022)
WealthCounsel: Marital Share Funding Options: Proper Use of Disclaimers (December 9, 2022)
WealthCounsel has published an article, "Marital Share Funding Options: Proper Use of Disclaimers", which discusses the use of disclaimers when planning for ways to provide for a married client's surviving spouse. The article begins as follows: There are many ways to provide for a married client’s surviving spouse after the client’s death. This type of … Continue reading WealthCounsel: Marital Share Funding Options: Proper Use of Disclaimers (December 9, 2022)
Megan L. Brackney (Procedurally Taxing): The IRS’s Aggressive Enforcement Of Foreign Information Return Penalties Has Created Ethical Dilemmas For Practitioners (Part 2) (December 8, 2022)
Megan L. Brackney, of Kostelanetz LLP, has made available for download her article “The IRS’s Aggressive Enforcement Of Foreign Information Return Penalties Has Created Ethical Dilemmas For Practitioners (Part 2)”, published on the Procedurally Taxing blog. The abstract is as follows: In yesterday’s post, I discussed some common penalties for failing to file foreign information returns … Continue reading Megan L. Brackney (Procedurally Taxing): The IRS’s Aggressive Enforcement Of Foreign Information Return Penalties Has Created Ethical Dilemmas For Practitioners (Part 2) (December 8, 2022)
Megan L. Brackney (Procedurally Taxing): The IRS’s Aggressive Enforcement Of Foreign Information Return Penalties Has Created Ethical Dilemmas For Practitioners (Part 1) (December 7, 2022)
Megan L. Brackney, of Kostelanetz LLP, has made available for download her article “The IRS’s Aggressive Enforcement Of Foreign Information Return Penalties Has Created Ethical Dilemmas For Practitioners (Part 1)”, published on the Procedurally Taxing blog. The abstract is as follows: The IRS’s practice of assessing penalties against taxpayers who voluntarily attempt to get into … Continue reading Megan L. Brackney (Procedurally Taxing): The IRS’s Aggressive Enforcement Of Foreign Information Return Penalties Has Created Ethical Dilemmas For Practitioners (Part 1) (December 7, 2022)
LexBlog: How to be More Persuasive as a Lawyer: Robert Cialdini (December 6, 2022)
Teresa Matich has made available for download her article, “How to be More Persuasive as a Lawyer: Robert Cialdini”, published on the LexBlog. The abstract is as follows: When you hear the word “persuasion,” what comes to mind? A skilled litigator? A snake oil salesman, or something else? Dr. Robert Cialdini, The Godfather of Influence, … Continue reading LexBlog: How to be More Persuasive as a Lawyer: Robert Cialdini (December 6, 2022)
LexBlog: Improving Your Law Firm’s Accounts Receivable Process (December 7, 2022)
A publisher has made available for download their article, "Improving Your Law Firm’s Accounts Receivable Process”, published on the LexBlog. The abstract is as follows: There’s nothing worse than seeing unpaid client bills piling up. Attorneys deserve to be paid on time for the valuable work they do—and when you’re running a busy practice, you … Continue reading LexBlog: Improving Your Law Firm’s Accounts Receivable Process (December 7, 2022)
Kitces: Simplify Decision-Making For Clients By Shifting The Perspective To Their Future Selves (December 14, 2022)
Kitces has made available for download their article, “Simplify Decision-Making For Clients By Shifting The Perspective To Their Future Selves”, published on Kitces. The Executive Summary is as follows: Change is difficult, and when faced with the prospect of a change, many people opt to stick with the status quo. This is even true in … Continue reading Kitces: Simplify Decision-Making For Clients By Shifting The Perspective To Their Future Selves (December 14, 2022)
Kitces: Performance Advertising Guidelines For Investment Advisers Under the SEC’s New Marketing Rule (December 7, 2022)
Kitces has made available for download their article, “Performance Advertising Guidelines For Investment Advisers Under the SEC’s New Marketing Rule”, published on Kitces. The Executive Summary is as follows: For investment advisers looking to attract prospective clients, advertising the performance of their investment strategies would be a logical way to market their services (at least … Continue reading Kitces: Performance Advertising Guidelines For Investment Advisers Under the SEC’s New Marketing Rule (December 7, 2022)
CNBC: Tom Brady worries wealth will keep his kids from growing up grounded: ‘Guys, this is not … reality’ (July 29, 2022)
Megan Saeur, of CNBC, has published an article entitled "Tom Brady worries wealth will keep his kids from growing up grounded: ‘Guys, this is not … reality’". The article begins as follows: NFL quarterback Tom Brady is concerned about his kids’ upbringing: He says he grew up solidly middle class, and his children are being … Continue reading CNBC: Tom Brady worries wealth will keep his kids from growing up grounded: ‘Guys, this is not … reality’ (July 29, 2022)
Mitchell A. Kane: The Dispute Over Perpetual Conservation Easements Just Got Worse (December 13, 2022)
Mitchell A. Kane, editor in chief of the Tax Law Review at New York University School of Law, has made available for download his article "The Dispute Over Perpetual Conservation Easements Just Got Worse", published on the TaxNotes blog. The article begins as follows: With the recent filing of a petition for certiorari in Oakbrook Land Holdings LLC v. … Continue reading Mitchell A. Kane: The Dispute Over Perpetual Conservation Easements Just Got Worse (December 13, 2022)
Charles E. Rounds Jr.: The law of trusts and the fiduciary conundrum of ESG-investing politics (December 11, 2022)
Charles E. Rounds Jr., of Suffolk University Law School, has made available for download his article, “The law of trusts and the fiduciary conundrum of ESG-investing politics”, published in JDSUPRA. The abstract is as follows: The trustee who ESG invests fiduciary funds signals his personal support for environmental, social, and governance causes unrelated to the … Continue reading Charles E. Rounds Jr.: The law of trusts and the fiduciary conundrum of ESG-investing politics (December 11, 2022)
Cleveland Clinton and Gregory Sampson: Trust Protector or Trust Defector? Five Hazards to Avoid in Appointing a Trust Protector (December 9, 2022)
Cleveland Clinton and Gregory Sampson, of Gray Reed, have made available for download their article, “Trust Protector or Trust Defector? Five Hazards to Avoid in Appointing a Trust Protector”, published in JDSUPRA. The abstract is as follows: Unanticipated changes in the law or circumstances may derail a careful plan to preserve a client’s intent to … Continue reading Cleveland Clinton and Gregory Sampson: Trust Protector or Trust Defector? Five Hazards to Avoid in Appointing a Trust Protector (December 9, 2022)
Hannah Shakin: Print and Sign Your Will – A Lesson from the Anne Heche Estate (December 6, 2022)
Hannah Shakin, of Downey Brand LLP, has made available for download her article, “Print and Sign Your Will – A Lesson from the Anne Heche Estate”, published in JDSUPRA. The abstract is as follows: Traditionally, the creation of a valid will, in California and elsewhere, required strict adherence to certain formalities. Estate law has been … Continue reading Hannah Shakin: Print and Sign Your Will – A Lesson from the Anne Heche Estate (December 6, 2022)
David L.J.M. Skidmore: Can a Probate Court Appoint a Guardian for a Person Who Already has a Medical Decision-Maker in Place? (December 2, 2022)
David L.J.M. Skidmore, of Warner Norcross + Judd, has made available for download his article, “Can a Probate Court Appoint a Guardian for a Person Who Already has a Medical Decision-Maker in Place?”, published in JDSUPRA. The abstract is as follows: Under Michigan law, there are two alternate roles for making medical decisions for an … Continue reading David L.J.M. Skidmore: Can a Probate Court Appoint a Guardian for a Person Who Already has a Medical Decision-Maker in Place? (December 2, 2022)
Caroline Bruckner and Jonathan B. Forman: Women, Retirement, and the Growing Economy Workforce (April 1, 2022)
Caroline Bruckner and Jonathan B. Forman have made available for download their article, "Women, Retirement, and the Growing Economy Workforce", published in the Georgia State Law Review, Volume 38 Issue 2, Winter 2022. The abstract is as follows: Gig work—the selling or renting of labor, effort, skills, and time outside of traditional employment—is a long-standing … Continue reading Caroline Bruckner and Jonathan B. Forman: Women, Retirement, and the Growing Economy Workforce (April 1, 2022)
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