Projected 2023 U.S. Tax Rates Bloomberg Report (September 13, 2022)

Bloomberg Tax, using the September 2021 to August 2022 Chained Consumer Price Index for all Urban Consumers (C-CPI-U) data from the Bureau of Labor Statistics, has estimated the projected amounts of many items of the Code. It is estimated that the Qualified Disability Trust Deduction in Lieu of Personal Exemption will be $4750. For any … Continue reading Projected 2023 U.S. Tax Rates Bloomberg Report (September 13, 2022)

McGuire Woods: N.C. Adopts Remote Online Notarizing, Extends Emergency Video Notarizing and Witnessing (September 7, 2022)

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)

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)

HBR Hotlist (August 29, 2022): Managing Up When Leadership Is Stuck in the Weeds, How Much Should New Hires Focus on Building Peer Relationships?, Don’t Let Hierarchy Stifle Innovation, and More

Managing Up When Leadership Is Stuck in the Weeds by Ian Gross and Samir Ranavat How to reset the conversation and start getting things done. ONBOARDING How Much Should New Hires Focus on Building Peer Relationships? by Le Zhou and Elizabeth M. Campbell It’s an important component of effective onboarding—but too much can backfire. INNOVATION Don’t Let … Continue reading HBR Hotlist (August 29, 2022): Managing Up When Leadership Is Stuck in the Weeds, How Much Should New Hires Focus on Building Peer Relationships?, Don’t Let Hierarchy Stifle Innovation, and More

CoinDesk: US Treasury Develops ‘Framework’ for International Crypto Regulation (July 7, 2022)

Nikhilesh De, of CoinDesk, has made available for download his article "US Treasury Develops 'Framework' for International Crypto Regulation", published on CoinDesk. The abstract is as follows: The U.S. Treasury Department published a fact sheet Thursday outlining how it could work with foreign regulators to address the cryptocurrency sector.The fact sheet, which is the first report … Continue reading CoinDesk: US Treasury Develops ‘Framework’ for International Crypto Regulation (July 7, 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)

Goldman Sachs insights: How to Overhaul the Tried-and-Tested Investment Portfolio When Inflation Soars (July 28, 2022)

Goldman Sachs has recently published an article to their website which gives investment and portfolio management tips in the face of inflation. The article begins as follows: The tried and tested 60/40 formula for buy-and-hold investment portfolios got off to its worst start since World War II. The 60/40 portfolio — split between the S&P … Continue reading Goldman Sachs insights: How to Overhaul the Tried-and-Tested Investment Portfolio When Inflation Soars (July 28, 2022)

KPMG: Reported agreement on Senate reconciliation bill, legislative text and summary of bill after Manchin Agreement (July 27, 2022)

KPMG is reporting the following: Legislative text and a summary of the bill were released on July 27, 2022.  Senator Joe Manchin (D-WV) late July 27, 2022, announced that he had reached an agreement with Senate Majority Leader Chuck Schumer (D-NY) on tax, climate change, energy, and health care provisions to be included in the Inflation Reduction … Continue reading KPMG: Reported agreement on Senate reconciliation bill, legislative text and summary of bill after Manchin Agreement (July 27, 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)

Eva E. Subotnik: Dead-Hand Guidance: A Preferable Testamentary Approach for Artists (May 6, 2022)

Eva E. Subotnik, of St. John's University School of Law, has made available for download her article “Dead-Hand Guidance: A Preferable Testamentary Approach for Artists”, published in the St. John's Legal Studies Research Paper No. 22-0005. The abstract is as follows: Postmortem copyrights in the United States allow for the control of art long after … Continue reading Eva E. Subotnik: Dead-Hand Guidance: A Preferable Testamentary Approach for Artists (May 6, 2022)

Richard F. Storrow: Legacies of a Pandemic: Remote Attestation and Electronic Wills (May 19, 2022)

Richard F. Storrow, of the City University of New York School of Law has made available for download his article “Legacies of a Pandemic: Remote Attestation and Electronic Wills”, published in the Mitchell Hamline Law Review, Vol. 48, p. 826, 2022. The abstract is as follows: The coronavirus pandemic has compelled governors and legislatures to … Continue reading Richard F. Storrow: Legacies of a Pandemic: Remote Attestation and Electronic Wills (May 19, 2022)

Greenberg Traurig LLP: Greenberg Traurig Secures Win for Client in Obus v. New York York State Tax Appeals Tribunal; Ruling is Major Change in New York Law on Statutory Residency (July 21, 2022)

Greenberg Traurig LLP has made available for download their article, "Greenberg Traurig Secures Win for Client in Obus v. New York York State Tax Appeals Tribunal; Ruling is Major Change in New York Law on Statutory Residency," published on their website. The abstract is as follows: In a major change in New York’s law on … Continue reading Greenberg Traurig LLP: Greenberg Traurig Secures Win for Client in Obus v. New York York State Tax Appeals Tribunal; Ruling is Major Change in New York Law on Statutory Residency (July 21, 2022)

RUBIN ON TAX – New Retirement Plan Distribution Rules Likely on the Way (July 21, 2022)

Charles (Chuck) Rubin published an article in the blog RUBIN ON TAX, titled "New Retirement Plan Distribution Rules Likely on the Way ". The article begins as follows: relating to retirement plan distributions. Another act on that subject is working through Congress - the Enhancing American Retirement Now (EARN) Act. A version has passed the … Continue reading RUBIN ON TAX – New Retirement Plan Distribution Rules Likely on the Way (July 21, 2022)

Ying Khai Liew and Ying-Chieh Wu: Introduction: Adaptation in Context (June 8, 2022)

Ying Khai Liew and Ying-Chieh Wu, of University of Melbourne - Melbourne Law School and Seoul National University (SNU), School of Law, respectively, have made available for download their article “Introduction: Adaptation in Context”, published in Asia-Pacific Trusts Law, Vol. 2: Adaptation in Context, Hart Publishing, forthcoming. The abstract is as follows: This is the … Continue reading Ying Khai Liew and Ying-Chieh Wu: Introduction: Adaptation in Context (June 8, 2022)

Rajinder Goyal: Joint Hindu Family, Ancestral & Coparcenary Property (May 21, 2022)

Rajinder Goyal, of the Goyal Chambers of Law, Chandigarh has made available for download his article “Joint Hindu Family, Ancestral & Coparcenary Property”. The abstract is as follows: The concept of Joint Hindu Family, Ancestral, coparcener has always been a debatable issue and gives rise to litigation and as such effort has been made to … Continue reading Rajinder Goyal: Joint Hindu Family, Ancestral & Coparcenary Property (May 21, 2022)

McGuire Woods: Recent Cases of Interest to Fiduciaries (July 2022)

Farhan N. Zarou, Laure A. Meis, Kimberly T. Mydock, Hunter M. Glenn, Stephen W. Murphy, Meghan Gehr Hubbard, Derek A. Farrugia, and Danielle M. Burness of McGuire Woods, have made available for download their article, “Recent Cases of Interest to Fiduciaries”, published on McGuire Woods. The article begins as follows: Wellin v. Farace, 2021 WL … Continue reading McGuire Woods: Recent Cases of Interest to Fiduciaries (July 2022)

McDermott, Will, & Emery: Responsible Financial Innovation Act: Proposed Tax and Reporting for Digital Assets (July 15, 2022)

Andrea S. Kramer, John T. Lutz, William R. Pomierski, & Andrew M. Granek, of Mcdermott, Will, & Emery, have made available for download their article "McDermott, Will, & Emery: Responsible Financial Innovation Act: Proposed Tax and Reporting for Digital Assets." The abstract is as follows: On June 7, 2022, Senators Cynthia Lummis (R-WY) and Kirsten … Continue reading McDermott, Will, & Emery: Responsible Financial Innovation Act: Proposed Tax and Reporting for Digital Assets (July 15, 2022)

Florida Probate & Trust Litigation Blog: Bending the Arc of History by Terrence Franklin (July 14, 2022)

JULY 19, 2022 ~ NICHOLAS CHUCKAS Juan C. Antúnez, in his Florida Probate & Trust Litigation Blog, discusses Terrence Franklin's Ted Talk on unravelling his family history. The article begins as follows: The work we do as trusts and estates attorneys can alter the course of our clients’ lives. But it’s tempting to think of … Continue reading Florida Probate & Trust Litigation Blog: Bending the Arc of History by Terrence Franklin (July 14, 2022)

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)