Rubin on Tax: Time Period to File Estate Tax Return to Make Portability Election Extended to 5 Years (July 10, 2022)

Charles Rubin, of Rubin on Tax, has made available for download his article, “Time Period to File Estate Tax Return to Make Portability Election Extended to 5 Years”, published on Rubin on Tax. The abstract is as follows: If a spouse dies and his/her estate does not fully use the decedent's remaining unified credit, the … Continue reading Rubin on Tax: Time Period to File Estate Tax Return to Make Portability Election Extended to 5 Years (July 10, 2022)

Michael Waters: Prenups Aren’t Just for Rich People Anymore (July 12, 2022)

Michael Waters, of the New Yorker, has made available for download his article, “Prenups Aren’t Just for Rich People Anymore”, published in the New Yorker. The abstract is as follows: A few months after Sandy Webb moved from Indiana to Arizona, in 1994, she and a close friend decided to go out for drinks at … Continue reading Michael Waters: Prenups Aren’t Just for Rich People Anymore (July 12, 2022)

Naomi Cahn, Claire Huntington, Elizabeth S. Scott: Family Law for the One-Hundred-Year Life (February 19, 2022)

Naomi Cahn, Claire Huntington, Elizabeth S. Scott, of the University of Virginia School of Law, Fordham University School of Law, and Columbia University-Law School, have made available for download their article “Family Law for the One-Hundred-Year Life”, published in the Yale Law Journal, Vol. 132, Columbia Public Law Research Paper No. 14-700, Virginia Public Law … Continue reading Naomi Cahn, Claire Huntington, Elizabeth S. Scott: Family Law for the One-Hundred-Year Life (February 19, 2022)

Hui Jing: The Legal Nature of the Chinese Charitable Trust (March 22, 2021)

Hui Jing, of the University of Hong Kong Department of Law has made available for download their article “The Legal Nature of Chinese Charitable Trust”. The abstract is as follows: This book chapter examines the legal nature of Chinese charitable trusts. Charitable trusts in China are still in their formative stage, and there exists a … Continue reading Hui Jing: The Legal Nature of the Chinese Charitable Trust (March 22, 2021)

Attorney at Work: Accepting Crypto Payments for Legal Services (July 5, 2022)

Todd Carney, in his Attorney at Work article, discusses the possibility of law firms accepting crypto payment. His article, “Accepting Crypto Payments for Legal Services”, begins as follows: Over the past few years, many law firms have started cryptocurrency practice groups. But are these law firms accepting crypto as payment? Some are. The acceptance makes sense because, … Continue reading Attorney at Work: Accepting Crypto Payments for Legal Services (July 5, 2022)

IPB Tax: Trusts and Estates Newsletter (June 2022)

Ivins Philips Barker has made available for download their article, “Trusts and Estates Newsletter”, which highlights developments and trends in trusts and estates. The abstract is as follows: Estate Planning with Personal Use Real Estate by Leslie Bradenham To see the full article, click: “Trusts and Estates Newsletter” Posted by Marin Larkin, Associate Editor, Wealth Strategies … Continue reading IPB Tax: Trusts and Estates Newsletter (June 2022)

Kitces: How To Take More Vacation: An Advisor’s Guide To Balancing Work And Time Off (June 27, 2022)

Kitces has made available for download their article, “How To Take More Vacation: An Advisor’s Guide To Balancing Work And Time Off”, published on Kitces. The Executive Summary is as follows: Taking time away from the office can have many benefits for advisors, from the personal (e.g., spending time with family and exploring new places) … Continue reading Kitces: How To Take More Vacation: An Advisor’s Guide To Balancing Work And Time Off (June 27, 2022)

Muhammad Munir: Dower in Islamic Law and Pakistani Legal System (June 2, 2022)

Muhammad Munir, of the International Islamic University, Islamabad - Department of Law, has made available for download his article “Dower in Islamic Law and Pakistani Legal System”. The abstract is as follows: This work examines some of the crucial questions pertaining to dower under Islamic law and Pakistani legal system. The most important questions that … Continue reading Muhammad Munir: Dower in Islamic Law and Pakistani Legal System (June 2, 2022)

Charles Muhumza: Resealing of Foreign Grants of Letters of Administration and Probate in Uganda (June 1, 2022)

Charles Muhumza has made available for download his article “Resealing of Foreign Grants of Letters of Administration and Probate in Uganda". The abstract is as follows: We spend almost every waking minute of our lives trying to amass immense wealth. But as the quote, often attributed to Benjamin Franklin, goes "only two things in life … Continue reading Charles Muhumza: Resealing of Foreign Grants of Letters of Administration and Probate in Uganda (June 1, 2022)

Adam J. Hirsch: When Beneficiaries Predecease: An Empirical Analysis (June 5, 2022)

Adam J. Hirsch, of the University of San Diego, has made available for download his article “When Beneficiaries Predecease: An Empirical Analysis”. The abstract is as follows: Under current law, bequests to beneficiaries who predecease the testator “lapse” to the beneficiary of the residuary, unless they are preserved for the descendants of predeceased beneficiaries under … Continue reading Adam J. Hirsch: When Beneficiaries Predecease: An Empirical Analysis (June 5, 2022)

Bloomberg: One-Third of Americans Making $250,000 Live Paycheck-to-Paycheck, Survey Finds (June 1, 2022)

Alexandre Tanzi, of Bloomberg News, has published an article, "One-Third of Americans Making $250,000 Live Paycheck-to-Paycheck, Survey Finds", which discusses the impact of inflation on Americans' budget. The article begins as follows: More than a third of Americans earning at least $250,000 annually say they are living paycheck to paycheck, underscoring how inflation is taking … Continue reading Bloomberg: One-Third of Americans Making $250,000 Live Paycheck-to-Paycheck, Survey Finds (June 1, 2022)

Ray Dalio: The Changing World Order Country Power Index (2022)

Ray Dalio has published an article, "The Changing World Order Country Power Index", which discusses the strengths and weaknesses of several countries' decision making systems. The abstract is as follows: As a global macro-investor for over 50 years, I’ve spent a lot of time studying what makes countries healthy and unhealthy, and observing how the … Continue reading Ray Dalio: The Changing World Order Country Power Index (2022)

MIT News: The MIT Press and Harvard Law School Library launch new series offering high-quality, affordable law textbooks (April 26, 2022)

Kate Silverman Wilson, of the MIT Press, has made available for download her article "The MIT Press and Harvard Law School Library launch new series offering high-quality, affordable law textbooks", published on MIT News. The article begins as follows: Together, the MIT Press and Harvard Law School Library announce the launch of the “Open Casebook” series. Leveraging free and open … Continue reading MIT News: The MIT Press and Harvard Law School Library launch new series offering high-quality, affordable law textbooks (April 26, 2022)

Kaplan Financial Education: Charitable Deduction Disallowed for Failure to Meet Contemporaneous Written Acknowledgment Rules (May 26, 2022)

Ed Zollars, of Kaplan Financial Education, has published an article "Charitable Deduction Disallowed for Failure to Meet Contemporaneous Written Acknowledgment Rules". The article begins as follows: A taxpayer found her deduction for a donation of property to a museum was denied entirely for failing to meet the substantiation requirements of IRC §170(f)(8)(B) in the case … Continue reading Kaplan Financial Education: Charitable Deduction Disallowed for Failure to Meet Contemporaneous Written Acknowledgment Rules (May 26, 2022)

TaxProf Blog – Paul Caron: Trusts & Estates: The Next Big Thing In Big Law (May 28, 2022)

Paul Caron has published an article on the TaxProf Blog, titled "Trusts & Estates: The Next Big Thing in Big Law" which discusses the return of trusts and estates in big law. The article begins as follows: Trusts and estates work in Big Law is back in a big way. Large law firms are recognizing the demand associated … Continue reading TaxProf Blog – Paul Caron: Trusts & Estates: The Next Big Thing In Big Law (May 28, 2022)

HBR: Time Management Is About More Than Life Hacks (January 29, 2020)

Erich C. Dierdorff, of Harvard Business Review, has made available for download his article "Time Management Is About More Than Life Hacks", published on the Harvard Business Review blog. The abstract is as follows: There is certainly no shortage of advice — books and blogs, hacks and apps — all created to boost time management … Continue reading HBR: Time Management Is About More Than Life Hacks (January 29, 2020)

World Economic Forum: On the Agenda (May 2022)

DAVOS 2022 This is the future of work, according to experts at Davos 2022 by Kate Whitling DAVOS 2022 Davos 2022 - what just happened? 9 things to know by Gayle Markovitz GLOBAL HEALTH What you need to know about monkeypox by Kelly McCain Click here to see the full article: World Economic Forum: On … Continue reading World Economic Forum: On the Agenda (May 2022)

TIME: Signs Are Pointing to a Slowdown in the Housing Market—At Last (May 19, 2022)

Alana Semuels, of TIME, has made available for download her article "Signs Are Pointing to a Slowdown in the Housing Market—At Last", published on TIME. The article begins as follows: Just about everyone agrees that the reason home prices have shot up 34% in the last two years is that there is a lot of … Continue reading TIME: Signs Are Pointing to a Slowdown in the Housing Market—At Last (May 19, 2022)

BDO USA: IRS Issues Proposed RegulationsThat Refine Estate and Gift Tax Anti-Clawback Rule (May 2022)

BDO USA has published an article, “IRS Issues Proposed RegulationsThat Refine Estate and Gift Tax Anti-Clawback Rule”, published on BDO USA. The abstract is as follows: The Treasury Department on April 26, 2022, released proposed regulations limiting the anti-clawback rule previously published on November 26, 2019. The proposed regulations – REG-118913-21 – address certain situations in which … Continue reading BDO USA: IRS Issues Proposed RegulationsThat Refine Estate and Gift Tax Anti-Clawback Rule (May 2022)

TAS Tax Tip: Why do I owe a penalty and interest and what can I do about it? (May 10, 2022)

The National Taxpayer Advocate has made available for download their article, “TAS Tax Tip: Why do I owe a penalty and interest and what can I do about it?”, published on The National Taxpayer Blog. The abstract is as follows: There are many reasons why the IRS may charge penalties on your tax account. The IRS is … Continue reading TAS Tax Tip: Why do I owe a penalty and interest and what can I do about it? (May 10, 2022)