Steve Fretzin has made available for download his article, “Top Mistakes Lawyers Make After Their First Year in Practice,” published in LexBlog. The article begins as follows: For many attorneys, their first and second year of practicing law is exciting and a little scary. While some are thrown into the work and are left to … Continue reading LexBlog: Top Mistakes Lawyers Make After Their First Year in Practice (January 30, 2023)
Author: Melissa Zheng
Federal Tax Crimes: Supreme Court Denies Cert in FBAR Willful Penalty Case With Justice Gorsuch Dissenting on Excessive Fines Issue (January 23, 2023)
Jack Townsend has made available for download his article, “Supreme Court Denies Cert in FBAR Willful Penalty Case With Justice Gorsuch Dissenting on Excessive Fines Issue,” published on his Federal Tax Crimes blog. The article begins as follows: I previously blogged about United States v. Toth, 33 F.4th 1 (1st Cir. 4/29./22), CA1 here and … Continue reading Federal Tax Crimes: Supreme Court Denies Cert in FBAR Willful Penalty Case With Justice Gorsuch Dissenting on Excessive Fines Issue (January 23, 2023)
The Washington Post: Who is the ‘taxpayer’ and ‘spouse’ in marriages when both work? (January 23, 2023)
The Washington Post has made available for download their article, “Who is the ‘taxpayer’ and ‘spouse’ in marriages when both work?,” which discusses statistics and research surrounding financial norms of heterosexual couples. The article begins as follows: When married couples file a joint tax return, the form asks them to list one partner first and … Continue reading The Washington Post: Who is the ‘taxpayer’ and ‘spouse’ in marriages when both work? (January 23, 2023)
TaxNotes – Andrew Blair–Stanek, Nils Holzenberger, Benjamin Van Durme: Shelter Check: Proactively Finding Tax Minimization Strategies via AI (December 27, 2022)
Andrew Blair-Stanek, Nils Holzenberger, Benjamin Van Durme have published an article on Tax Notes, titled “Shelter Check: Proactively Finding Tax Minimization Strategies via AI.” The article begins as follows: In Peracchi,1 the Ninth Circuit addressed what basis a taxpayer had in a note in which he was the debtor. At the end of the opinion, … Continue reading TaxNotes – Andrew Blair–Stanek, Nils Holzenberger, Benjamin Van Durme: Shelter Check: Proactively Finding Tax Minimization Strategies via AI (December 27, 2022)
NY Times: For Freelancers, New Federal Help in Saving for Retirement (January 6, 2023)
Thomas Fuchs, in his New York Times Article, “For Freelancers, New Federal Help in Saving for Retirement,” discusses aspects of the new benefits offered for nontraditional workers in the recently passed Secure 2.0 Act, particularly the option of “saver’s match.” The article begins as follows: Even though many gig workers are financially savvy, many worry … Continue reading NY Times: For Freelancers, New Federal Help in Saving for Retirement (January 6, 2023)
Joshua H. Hernandez & Martha J. Mohs (Reinhart Boerner Van Deuren s.c.): SECURE 2.0 and Its Impact on Defined Contribution Plans (January 6, 2023)
Joshua H. Hernandez and Martha J. Mohs, of Reinhart Boerner Van Deuren s.c., has published an article, “SECURE 2.0 and Its Impact on Defined Contribution Plans,” that discusses provisions within the SECURE 2.0 Act of 2022 that have defining changes on qualified retirement plans. The article begins as follows: In our prior alert, we introduced … Continue reading Joshua H. Hernandez & Martha J. Mohs (Reinhart Boerner Van Deuren s.c.): SECURE 2.0 and Its Impact on Defined Contribution Plans (January 6, 2023)
The Fiduciary Litigator: Court Granted Mandamus Relief To Order District Court To Abate Trust Dispute Due To Earlier Filed Suit In Probate Court (January 30, 2023)
David Fowler Johnson, in his The Fiduciary Litigator Blog, has made available for download his article, “Court Granted Mandamus Relief To Order District Court To Abate Trust Dispute Due To Earlier Filed Suit In Probate Court.” The article begins as follows: In In re McGowan, a dispute arose regarding whether certain interests in real property … Continue reading The Fiduciary Litigator: Court Granted Mandamus Relief To Order District Court To Abate Trust Dispute Due To Earlier Filed Suit In Probate Court (January 30, 2023)
Fidelity Charitable: Developing Story: Secure Act 2.0 Retirement Provisions
Fidelity Charitable has made available for download their article, “Developing Story: Secure Act 2.0 Retirement Provisions.” The abstract and key points are as follows: On December 29, 2022, the president signed into law the 2023 omnibus appropriations bill. The bill contains Secure Act 2.0 retirement provisions and an expansion of the rules for qualified charitable … Continue reading Fidelity Charitable: Developing Story: Secure Act 2.0 Retirement Provisions
Forbes: State Experimentation With Wealth Taxes (January 31, 2023)
Forbes has published an article, “State Experimentation With Wealth Taxes,” which discusses the future of a federal wealth tax in tax policy. The article begins as follows: The idea of a wealth tax as a panacea for budgetary shortfalls at the federal and state levels has been around since at least the 1930s. Recently, using … Continue reading Forbes: State Experimentation With Wealth Taxes (January 31, 2023)
Tiffany Bentley & Noelle Lussier (Burns & Levinson LLP): Trustee Removal: MUTC v. Trust Document (January 31, 2023)
Tiffany Bentley and Noelle Lussier, of Burns & Levinson LLP, have made available for download their article, “Trustee Removal: MUTC v. Trust Document,” published in JDSUPRA. The abstract is as follows: Just because a trustee was named in a trust document does not necessarily mean they will continue to serve perpetually. Many trust instruments include … Continue reading Tiffany Bentley & Noelle Lussier (Burns & Levinson LLP): Trustee Removal: MUTC v. Trust Document (January 31, 2023)
Nina Olson (Procedurally Taxing): Racial Disparities in IRS Audits (January 31, 2023)
Nina Olson, Executive Director of the Center for Taxpayer Rights, has made available for download her article, “Racial Disparities in IRS Audits,” published in the Procedurally Taxing blog. The abstract is as follows: Following up on Les’ post yesterday about the upcoming symposium on race and taxes, I want to draw our readers attention to … Continue reading Nina Olson (Procedurally Taxing): Racial Disparities in IRS Audits (January 31, 2023)
Kitces: From So Many Clients To So Few: Transitioning From Retail Brokerage To The Multi-Family Office, With Ali Swart (January 31, 2023)
Kitces has made available for download theri article, “From So Many Clients To So Few: Transitioning From Retail Brokerage To The Multi-Family Office, With Ali Swart,” published on Kitces. The Executive Summary is as follows: Welcome back to the 318th episode of the Financial Advisor Success Podcast! My guest on today's podcast is Ali Swart. … Continue reading Kitces: From So Many Clients To So Few: Transitioning From Retail Brokerage To The Multi-Family Office, With Ali Swart (January 31, 2023)
The Tax Adviser: New online portal available for businesses to file Forms 1099 (January 25, 2023)
The Tax Adviser has published an article, “New online portal available for businesses to file Forms 1099,” which discusses The Information Returns Intake System or “IRIS”, an online portal available for submitting Forms 1099. The article begins as follows: A new online portal where businesses can file Form 1099 series information returns for free is … Continue reading The Tax Adviser: New online portal available for businesses to file Forms 1099 (January 25, 2023)
CNBC: Warren Buffett: Guide to Investing
CNBC has made available for download their article “Warren Buffett: Guide to Investing,” which introduces three principles and other important tips that have contributed to Warren Buffett’s overall success as an investor. The article begins as follows: For Warren Buffett, deciding what stocks to buy is “simple but not necessarily easy.” He spends most of … Continue reading CNBC: Warren Buffett: Guide to Investing
Lathrop GPM: Estate Planning 2023 Federal Tax Update (January 3, 2023)
Lathrop GPM has made available for download their article, “Estate Planning 2023 Federal Tax Update,” published in JDSUPRA. The article begins as follows: As we start the new year, this Federal Tax Update highlights estate planning-related federal tax information that may be helpful as you consider planning options for 2023. Because Congress could pass legislation … Continue reading Lathrop GPM: Estate Planning 2023 Federal Tax Update (January 3, 2023)
Conyers LLP: Guidance For Trustees Dealing With Insolvent Trusts: The Z Trust Cases (January 3, 2023)
Colleagues of Conyers LLP have made available for download their article, “Guidance For Trustees Dealing With Insolvent Trusts: The Z Trust Cases,” published in JDSUPRA. The abstract is as follows: In October 2022, the Privy Council delivered its judgment in the Z Trust case of Equity Trust (Jersey) Ltd (Respondent) v Halabi (in his capacity … Continue reading Conyers LLP: Guidance For Trustees Dealing With Insolvent Trusts: The Z Trust Cases (January 3, 2023)
Jeffrey Galvin (Downey Brand LLP): Legislature Updates California’s Guardian Ad Litem Appointment Statues (January 4, 2023)
Jeffrey Galvin, of Downey Brand LLP, has made available for download his article, “Legislature Updates California’s Guardian Ad Litem Appointment Statues,” published in JDSUPRA. The article begins as follows: California courts may appoint guardians ad litem as helping hands to act for those unable to make their own decisions in litigated cases because they are … Continue reading Jeffrey Galvin (Downey Brand LLP): Legislature Updates California’s Guardian Ad Litem Appointment Statues (January 4, 2023)
Conyers LLP: Estate Administration in the British Virgin Islands: the Relevant Factors for the Removal of an Administrator or Executor (January 4, 2023)
Colleagues of Conyers LLP have made available for download their article, “Estate Administration in the British Virgin Islands: the Relevant Factors for the Removal of an Administrator or Executor,” published in JDSUPRA. The abstract begins as follows: The holding company of many corporate groups trading in Asia is frequently incorporated in an offshore financial centre … Continue reading Conyers LLP: Estate Administration in the British Virgin Islands: the Relevant Factors for the Removal of an Administrator or Executor (January 4, 2023)
Bradley W. Joondeph: Remote Work and the State Taxation of Nonresident Employees (December 13, 2022)
Bradley W. Joondeph, of Santa Clara University - School of Law, has made available for download his article, “Remote Work and the State Taxation of Nonresident Employees,” published in Wisconsin Law Review, Vol. 2023, No. 3, 2023. The abstract is as follows: The onset of the COVID-19 pandemic caused millions of Americans to telecommute across … Continue reading Bradley W. Joondeph: Remote Work and the State Taxation of Nonresident Employees (December 13, 2022)
Procedurally Taxing: Avoiding the Federal Tax Lien in Bankruptcy (January 18, 2023)
Keith Fogg has made available for download his article, “Avoiding the Federal Tax Lien in Bankruptcy,” published on Procedurally Taxing blog. The article begins as follows: In United States v. Warfield (In re Tillman), No. 21-16034 (9th Cir. 2022) the Ninth Circuit reversed the lower courts and determined that the chapter 7 trustee could not … Continue reading Procedurally Taxing: Avoiding the Federal Tax Lien in Bankruptcy (January 18, 2023)
Wealth Strategies Journal 