KPMG Podcast: Build Back Better: What’s Now, What’s Next? (Oct. 14, 2021)

KPMG has released its latest podcast discussing the status of the Build Back Better Act. The summary is as follows: It’s been a month since the tax aspects of the Build Back Better Act were released and now the legislative process in the House has gone quiet. Why, and what will it take to get … Continue reading KPMG Podcast: Build Back Better: What’s Now, What’s Next? (Oct. 14, 2021)

Forbes: A Tax Update On The Infrastructure and Budget Bills (October 7, 2021)

Forbes has published an article, “Crunch Time: A Tax Update On The Infrastructure and Budget Bills”, which discusses the current state of several bills currently held up in Congressional proceedings The article begins as follows:  When we last checked in on Congress in August, at the top of the House's to-do list were two record-breaking bills: … Continue reading Forbes: A Tax Update On The Infrastructure and Budget Bills (October 7, 2021)

TaxProfBlog – South Dakota’s Tax Avoidance Schemes Represent Federalism At Its Worst (October 8, 2021)

Paul Caron has published an article on the TaxProfBlog, titled "South Dakota's Tax Avoidance Schemes Represent Federalism At Its Worst", which discusses the release of the Pandora Papers and ways both Congress and states themselves can react in order to mitigate the negative effects discussed in the papers from being repeated in the future. The … Continue reading TaxProfBlog – South Dakota’s Tax Avoidance Schemes Represent Federalism At Its Worst (October 8, 2021)

Christopher Miles Kolkey (Downey Brand LLP): Trust Modification/Amendment Procedure Now Unsettled in California (October 11, 2021)

Christopher Miles Kolkey, of Downey Brand LLP, has made available for download his article, "Trust Modification/Amendment Procedure Now Unsettled in California," published in JDSUPRA. Thea article begins as follows: The Legislature and courts endeavor to create well-defined laws, lest we devolve into the governance of Emperor Nero, who reputedly posted edicts high atop columns so … Continue reading Christopher Miles Kolkey (Downey Brand LLP): Trust Modification/Amendment Procedure Now Unsettled in California (October 11, 2021)

NY Times: Seeding Accounts for Kindergartners and Hoping to Grow College Graduates (September 19, 2021)

Tara Siegel Bernard, of the New York Times, discusses the importance and logistics of New York City's establishment of a program that opens up savings accounts for every public school kindergartner. Their article begins as follows: Kindergarten often brings a flood of notices about events, school supplies and class photos. But when Vaniqua Hudson-Figueroa’s daughter … Continue reading NY Times: Seeding Accounts for Kindergartners and Hoping to Grow College Graduates (September 19, 2021)

Paul Miller: The New Formalism in Private Law (August 20, 2021)

Paul Miller, of Notre Dame Law School, has made available for download his article, "The New Formalism in Private Law," published in 66 American Journal of Jurisprudence (forthcoming, 2021). The abstract is as follows: Private law scholarship is experiencing a reawakening in the United States with the rise of the New Private Law. The New … Continue reading Paul Miller: The New Formalism in Private Law (August 20, 2021)

Beckett Cantley and Geoffrey Dietrich : How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning (July 23, 2021)

Beckett Cantley and Geoffrey Dietrich , of Cantley Dietrich LLC, have made available for download their article, How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning, published in Quinnipiac Probate Law Journal. The abstract is as follows: On April 7, 2020 the U.S. Tax Court ruled in Estate of Moore … Continue reading Beckett Cantley and Geoffrey Dietrich : How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning (July 23, 2021)

Sarthak Sharma: Dilution of the Doctrine of Survivorship (May 2021)

Sarthak Sharma , of O. P. Jindal Global Law School, has made available for download his article, Dilution of the Doctrine of Survivorship , published in the Indian Journal of Law and Legal Research. The abstract is as follows: The doctrine of survivorship was a model of property division, prevalent in the Mitakshara school of … Continue reading Sarthak Sharma: Dilution of the Doctrine of Survivorship (May 2021)

Court Holds That Promissory Note Did Not Allow Partial Conversion To Equity (October 10, 2021)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, has made available for download his article, titled "Court Holds That Promissory Note Did Not Allow Partial Conversion To Equity," which discusses Hotze v. In Mgmt., LLC . The abstract of the article is as follows: In Hotze v. In Mgmt., LLC, family members sued each other over … Continue reading Court Holds That Promissory Note Did Not Allow Partial Conversion To Equity (October 10, 2021)

Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions (October 10, 2021)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, has made available for download his article, titled "Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions", which discusses In the Interest of Riley Family Revocable Trust. The abstract of the article is as follows: Therefore, the court of appeals … Continue reading Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions (October 10, 2021)

NY Times + Northern Trusts Institute: Join Us for a Conversation on the Business of Longevity (Oct. 12, 2021)

The New York Times and the Northern Trust Institute have partnered to present Conversation on the Business of Longevity on Oct. 12, 2021. The summary is as follows: Why has the idea of immortality (or at least living much longer) inspired billions in investment? Harvard researcher and biotech founder David Sinclair joins Andrew Ross Sorkin … Continue reading NY Times + Northern Trusts Institute: Join Us for a Conversation on the Business of Longevity (Oct. 12, 2021)

Albert Feuer: Is This the Time to Harmonize the Required Minimum Distribution Rules? (September 23, 2021)

Albert Feuer, of the law Offices of Albert Feuer, has made available for download his article, “Is This the Time to Harmonize the Required Minimum Distribution Rules?”. The abstract is as follows: In September, the House of Representatives Ways and Means Committee released proposals requiring many employers without retirement plans to establish and automatically enroll … Continue reading Albert Feuer: Is This the Time to Harmonize the Required Minimum Distribution Rules? (September 23, 2021)

TaxProfBlog – Democrats’ Tax Plan Upends Estate Planning Using Trusts With Life Insurance (October 7, 2021)

Paul Caron has published an article on the TaxProf Blog, titled "Democrats' Tax Plan Upends Estate Planning Using Trusts With Life Insurance", which discusses the effects of the proposed legislation on estate planning. The article begins as follows: The tax plan taking shape in Congress would strangle a strategy widely used by the wealthy to … Continue reading TaxProfBlog – Democrats’ Tax Plan Upends Estate Planning Using Trusts With Life Insurance (October 7, 2021)

TaxProfBlog – Lesson From The Tax Court: Emotional Distress Is Not Physical Illness (September 27, 2021)

Bryan Camp has published an article on the TaxProf Blog, titled “Lesson From The Tax Court: Emotional Distress Is Not Physical Illness”, which discusses how damages for severe emotional distress are not excludable unless properly linked to a physical injury in Rebecca A. Tressler v. Commissioner, T.C. Summ. Op. 2021-33 (Sept. 13, 2021). The article … Continue reading TaxProfBlog – Lesson From The Tax Court: Emotional Distress Is Not Physical Illness (September 27, 2021)

Margaret Ryznar: A Tax Credit for Wills (June 26, 2021)

Margaret Ryznar, of Indiana University’s Robert H. McKinney School of Law, has made available for download her article, “A Tax Credit for Wills”, published in Tax Notes Federal, volume 172. The abstract is as follows: In this article, Ryznar suggests using tax law to encourage people to execute wills, arguing that the coronavirus pandemic revealed … Continue reading Margaret Ryznar: A Tax Credit for Wills (June 26, 2021)

Jeffrey Galvin (Downey Brand LLP) : Making Peace in Mediation – A Conversation with Daniel Spector (October 4, 2021)

Jeffrey Galvin, of Downey Brand LLP, has made available for download his article, "Making Peace in Mediation – A Conversation with Daniel Spector", published in JDSUPRA. The abstract is as follows: Daniel Spector has litigated trust and estate cases in Northern California since the early 1990s. He is now focusing his practice on mediating trust and … Continue reading Jeffrey Galvin (Downey Brand LLP) : Making Peace in Mediation – A Conversation with Daniel Spector (October 4, 2021)

The Washington Post: Billions Hidden Beyond Reach (October 3, 2021)

The Washington Post has made available for download their article, "Billions Hidden Beyond Reach", which discusses the Pandora Papers. The article begins as follows: A massive trove of private financial records shared with The Washington Post exposes vast reaches of the secretive offshore system used to hide billions of dollars from tax authorities, creditors, criminal investigators and — … Continue reading The Washington Post: Billions Hidden Beyond Reach (October 3, 2021)

Forbes: S Corp To Partnership Conversion Under Build Back Better (October 1, 2021)

Forbes has published an article, “S Corp To Partnership Conversion Under Build Back Better”, which discusses provisions of the Build Back Better Act such as the differing restrictions between S Corporations and Partnerships. The article begins as follows:  One of the most exciting provisions of the Build Back Better Act, to me anyway, is the … Continue reading Forbes: S Corp To Partnership Conversion Under Build Back Better (October 1, 2021)