Edward Baker: SCPA 2103 Proceedings – A Fiduciary’s Right to Commence a Licensed Fishing Expedition (May 25, 2022)

Edward Baker has made available for download his article titled “SCPA 2103 Proceedings – A Fiduciary’s Right to Commence a Licensed Fishing Expedition,” published in New York Trusts & Estates Litigation Blog. The article begins as follows: A discovery proceeding pursuant to SCPA 2103 may be commenced by any legal representative of the estate, including a preliminary executor or … Continue reading Edward Baker: SCPA 2103 Proceedings – A Fiduciary’s Right to Commence a Licensed Fishing Expedition (May 25, 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)

Jay A. Soled and Richard Schmalbeck: Substance Over Form in Transfer Tax Adjudication (May 20, 2022)

Jay A. Soled and Richard Schmalbeck, of Rutgers University and Duke University School of Law, have made available for download their article, Substance Over Form in Transfer Tax Adjudication, published in Loyola of Los Angeles Law Review. The abstract is as follows: The elevated exemption level under the federal transfer tax system (now in excess … Continue reading Jay A. Soled and Richard Schmalbeck: Substance Over Form in Transfer Tax Adjudication (May 20, 2022)

HBR: Taming the Epic To-Do List (March 26, 2018)

Allison Rimm has published her Harvard Business Review article, “Taming the Epic To-Do List”. The summary of the article is as follows: The to-do list can be an indispensable tool when used to mindfully manage your time. But used indiscriminately, you become its servant. To get control of your priorities, you actually need three lists and a … Continue reading HBR: Taming the Epic To-Do List (March 26, 2018)

HBR: How to Stop Procrastinating (May-June 2022)

Alice Boyes has published her Harvard Business Review article, “How to Stop Procrastinating”. The summary of the article is as follows: Do you keep postponing work you need to do? The problem probably stems from one of three things: your habits and systems (or lack thereof), your desire to avoid negative emotions (like anxiety and … Continue reading HBR: How to Stop Procrastinating (May-June 2022)

HBR: A Practical Plan for When You Feel Overwhelmed (September 23, 2010)

Peter Bregman has published his Harvard Business Review article, “A Practical Plan for When You Feel Overwhelmed”. The article begins as follows: In general, September is often a difficult month: I’m catching up from summer vacation as are many of my clients, projects tend to regain momentum, the Jewish holidays reduce my work days, and … Continue reading HBR: A Practical Plan for When You Feel Overwhelmed (September 23, 2010)

Nicholas Chuckas

Associate Editor Nicholas Chuckas is a rising fourth year student at the University of Virginia who is originally from Stamford, Connecticut. At UVA, he is double majoring in Political Philosophy, Policy, and Law as well as Economics. He also is minoring in East Asian Studies. Nicholas joined the Journal as Associate Editor in 2022

AICPA Tax Insider (May 26, 2022): R&D credit’s interplay with the employee retention credit, IRS audit rates decreased most for wealthy, GAO finds; and More!

R&D credit's interplay with the employee retention creditBy Randy Crabtree, CPAMuch confusion surrounds the rules governing which wages can be used to claim the ERC and R&D tax credits. IRS audit rates decreased most for wealthy, GAO findsIn a study, the US Government Accountability Office finds that the IRS's individual tax audit rates decreased by … Continue reading AICPA Tax Insider (May 26, 2022): R&D credit’s interplay with the employee retention credit, IRS audit rates decreased most for wealthy, GAO finds; and More!

IRS Tax Tip: Wedding planning checklist: cake, rings, flowers … tax forms? (May 18, 2022)

The IRS noted that the summer wedding season is fast approaching. Wedding planning is often overwhelming but figuring out how marriage will affect a couple's tax situation doesn't have to be. Here are a few things couples should think about as they prepare for the big day. Name and address changes People who change their … Continue reading IRS Tax Tip: Wedding planning checklist: cake, rings, flowers … tax forms? (May 18, 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)

Billionaire Must Stand Trial in Largest US Tax-Evasion Case (May 23, 2022)

Bloomberg Tax has published an article titled Billionaire Must Stand Trial in Largest US Tax-Evasion Case. The article begins as follows: The judge overseeing billionaire Robert Brockman’s tax evasion case, the largest against an individual in US history, rejected his claims that dementia leaves him incompetent to stand trial.US District Judge George C. Hanks Jr.’s … Continue reading Billionaire Must Stand Trial in Largest US Tax-Evasion Case (May 23, 2022)

AICPA Tax Insider (May 19, 2022): Building a tax-efficient retirement income plan for clients, IRS blames old tech in destruction of information returns; and More!

Building a tax-efficient retirement income plan for clientsBy Kelley C. Long, CPA/PFSFor retirees, effective tax planning requires taking a long view and spending down assets from a variety of sources each year. IRS blames old tech in destruction of information returnsThe IRS responds to a report by the Treasury Inspector General for Tax Administration that … Continue reading AICPA Tax Insider (May 19, 2022): Building a tax-efficient retirement income plan for clients, IRS blames old tech in destruction of information returns; and More!

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)