Andrea C. Chomakos, Jean Gordon Carter, Derek A. Farrugia, and Danielle M. Burness of McGuire Woods, have made available for download their article, " N.C. Adopts Remote Online Notarizing, Extends Emergency Video Notarizing and Witnessing", published on McGuire Woods. The article begins as follows: Many tasks that were relatively easy to accomplish became nearly impossible … Continue reading McGuire Woods: N.C. Adopts Remote Online Notarizing, Extends Emergency Video Notarizing and Witnessing (September 7, 2022)
Author: Will Frankenberry
Holland & Knight Alert: Willful or Non-Willful? That Is the Question: IRS Rejects Non-Willful Certification (September 1, 2022)
Andrea Darling de Cortes, Chad M. Vanderhoef, and Alexander R. Olama of Holland & Knight LLP, have made available for download their article, "Willful or Non-Willful? That Is the Question: IRS Rejects Non-Willful Certification" published as a Holland & Knight Alert. The article begins as follows: In Flint v. United States, 2022 WL 3593826 (Fed. Cl. … Continue reading Holland & Knight Alert: Willful or Non-Willful? That Is the Question: IRS Rejects Non-Willful Certification (September 1, 2022)
James P. Spica (Chalgian & Tripp Law Offices): Conflict Of Laws And The Transitivity Of The “Relation Back” Of Special Powers Of Appointment (February 11, 2022)
James P. Spica, of Chalgian & Tripp Law Offices, has made available for download his article, "Conflict Of Laws And The Transitivity Of The “Relation Back” Of Special Powers Of Appointment," published in the Real Property, Trust and Estate Law Journal. The abstract is as follows: Section 274(a) of the Restatement (Second) of Conflict of … Continue reading James P. Spica (Chalgian & Tripp Law Offices): Conflict Of Laws And The Transitivity Of The “Relation Back” Of Special Powers Of Appointment (February 11, 2022)
Deloitte: New Capital Options Can Create New Opportunities for Family Enterprises
Deloitte has published an article, "New Capital Options Can Create New Opportunities for Family Enterprises," which discusses funding options to help family businesses grow. The article begins as follows: You’ve crafted a vision for your family enterprise. New funding options for business growth can help you transform that vision into a masterpiece. With the proper … Continue reading Deloitte: New Capital Options Can Create New Opportunities for Family Enterprises
KPMG: JCT report on tax incentives for residential real estate, ahead of Senate Finance hearing (July 18, 2022)
KPMG has made available for download their article, "JCT report on tax incentives for residential real estate, ahead of Senate Finance hearing", which contains the JCT report "JCX-16-22". The article begins as follows: The Senate Committee on Finance has scheduled a public hearing for July 20, 2022, entitled “The role of tax incentives in affordable … Continue reading KPMG: JCT report on tax incentives for residential real estate, ahead of Senate Finance hearing (July 18, 2022)
KPMG: New York State: Appeals court holds vacation home is not permanent place of abode (July 1, 2022)
KPMG has made available for download their article, "New York State: Appeals court holds vacation home is not permanent place of abode", which discusses the case Matter of Nelson Obus v. New York State Tax Appeals Tribunal, No. 533310. The summary begins as follows: Under New York law, a non-domiciliary may be considered a New … Continue reading KPMG: New York State: Appeals court holds vacation home is not permanent place of abode (July 1, 2022)
Florida Probate & Trust Litigation Blog: Does Florida’s Slayer Statute require a murder conviction to apply? (June 30, 2022)
Juan C. Antúnez, in his Florida Probate & Trust Litigation Blog, discusses Pacific Life Insurance Co. v. Perez. The article begins as follows: Joaquin Perez had a life insurance policy with a death benefit of $250,000. This life insurance policy named his son and daughter equal beneficiaries. Mr. Perez was tragically shot and killed by his … Continue reading Florida Probate & Trust Litigation Blog: Does Florida’s Slayer Statute require a murder conviction to apply? (June 30, 2022)
Goldman Sachs: The Global Housing Market is Starting to Wobble as Central Banks Hike Rates (June 30, 2022)
Goldman Sachs has made available for download their article, titled "The Global Housing Market is Starting to Wobble as Central Banks Hike Rates." The article begins as follows: The pandemic-induced housing boom appears to be cooling off.From Toronto to Auckland, a slowdown in the housing market (the most interest-rate sensitive segment of the economy) is … Continue reading Goldman Sachs: The Global Housing Market is Starting to Wobble as Central Banks Hike Rates (June 30, 2022)
John Bunge (Waller Lansden Dortch & Davis, LLP): Updated IRS mortality tables will shift the economics of life expectancy–based estate planning (June 23, 2022)
John Bunge, of Waller Lansden Dortch & Davis, LLP, has made available for download his article, "Updated IRS mortality tables will shift the economics of life expectancy-based estate planning," published in JDSUPRA. The abstract is as follows: It didn’t take long for surging interest rates to alter the economics of estate planning. This is particularly … Continue reading John Bunge (Waller Lansden Dortch & Davis, LLP): Updated IRS mortality tables will shift the economics of life expectancy–based estate planning (June 23, 2022)
Attorney at Work: How Lawyers Should Respond to Cognitive Decline in a Client
Mark C. Palmer, in his Attorney at Work article, gives lawyers advice for working with a client that is experiencing cognitive decline. His article "How Lawyers Should Respond to Cognitive Decline in a Client", begins as follows: Question: I’ve represented an individual client for almost 20 years in various transactional and litigation matters. Over the … Continue reading Attorney at Work: How Lawyers Should Respond to Cognitive Decline in a Client
Albert Feuer: Would the Securing a Strong Retirement Act Secure More Retirement Equity? (June 14, 2022)
Albert Feuer, of Law Offices of Albert Feuer, has made available for download his article, "Would the Securing a Strong Retirement Act Secure More Retirement Equity?", published in the Tax Management Compensation Planning Journal. The abstract is as follows: On March 29, 2022 the House approved H.R. 2954 that is titled the Securing a Strong … Continue reading Albert Feuer: Would the Securing a Strong Retirement Act Secure More Retirement Equity? (June 14, 2022)
Forbes: Understanding The Limits Of The Transferee’s Good Faith Defense In Voidable Transaction Law (June 20, 2022)
Forbes has published an article, "Understanding The Limits Of The Transferee's Good Faith Defense In Voidable Transaction Law", which discusses good faith defense and the Uniform Voidable Transaction Act. The article begins as follows: The so-called transferee's good faith defense has often befuddled attorneys and judges alike in its application to the Uniform Voidable Transaction … Continue reading Forbes: Understanding The Limits Of The Transferee’s Good Faith Defense In Voidable Transaction Law (June 20, 2022)
TaxProf Blog – Lesson From The Tax Court: How To Tell When Land Is Held As A Capital Asset (June 21, 2022)
Bryan Camp has published an article on the TaxProf Blog, titled "Lesson From The Tax Court: How To Tell When Land Is Held As A Capital Asset", which discusses William E. Musselwhite Jr. and Melissa Musselwhite v. Commissioner, T.C. Memo. 2022-57 (June 8, 2022) (Judge Ashford). The article begins as follows: When a taxpayer buys … Continue reading TaxProf Blog – Lesson From The Tax Court: How To Tell When Land Is Held As A Capital Asset (June 21, 2022)
KPMG report: Post-TCJA interplay between NOLs and charitable deductions (June 14, 2022)
KPMG has issued a report on charitable contributions and NOL deductions available to corporations. The summary is as follows: Corporations face complexities—and potential benefits—if they have charitable contributions and net operating loss (NOL) carryovers available for deduction on their 2021 returns.The interplay between charitable contribution deductions and NOL loss deductions has long bedeviled tax practitioners. … Continue reading KPMG report: Post-TCJA interplay between NOLs and charitable deductions (June 14, 2022)
Wealth Strategies Journal 