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)

Michael Waters: Prenups Aren’t Just for Rich People Anymore (July 12, 2022)

Michael Waters, of the New Yorker, has made available for download his article, “Prenups Aren’t Just for Rich People Anymore”, published in the New Yorker. The abstract is as follows: A few months after Sandy Webb moved from Indiana to Arizona, in 1994, she and a close friend decided to go out for drinks at … Continue reading Michael Waters: Prenups Aren’t Just for Rich People Anymore (July 12, 2022)

Naomi Cahn, Claire Huntington, Elizabeth S. Scott: Family Law for the One-Hundred-Year Life (February 19, 2022)

Naomi Cahn, Claire Huntington, Elizabeth S. Scott, of the University of Virginia School of Law, Fordham University School of Law, and Columbia University-Law School, have made available for download their article “Family Law for the One-Hundred-Year Life”, published in the Yale Law Journal, Vol. 132, Columbia Public Law Research Paper No. 14-700, Virginia Public Law … Continue reading Naomi Cahn, Claire Huntington, Elizabeth S. Scott: Family Law for the One-Hundred-Year Life (February 19, 2022)

Hui Jing: The Legal Nature of the Chinese Charitable Trust (March 22, 2021)

Hui Jing, of the University of Hong Kong Department of Law has made available for download their article “The Legal Nature of Chinese Charitable Trust”. The abstract is as follows: This book chapter examines the legal nature of Chinese charitable trusts. Charitable trusts in China are still in their formative stage, and there exists a … Continue reading Hui Jing: The Legal Nature of the Chinese Charitable Trust (March 22, 2021)

Attorney at Work: Accepting Crypto Payments for Legal Services (July 5, 2022)

Todd Carney, in his Attorney at Work article, discusses the possibility of law firms accepting crypto payment. His article, “Accepting Crypto Payments for Legal Services”, begins as follows: Over the past few years, many law firms have started cryptocurrency practice groups. But are these law firms accepting crypto as payment? Some are. The acceptance makes sense because, … Continue reading Attorney at Work: Accepting Crypto Payments for Legal Services (July 5, 2022)

IPB Tax: Trusts and Estates Newsletter (June 2022)

Ivins Philips Barker has made available for download their article, “Trusts and Estates Newsletter”, which highlights developments and trends in trusts and estates. The abstract is as follows: Estate Planning with Personal Use Real Estate by Leslie Bradenham To see the full article, click: “Trusts and Estates Newsletter” Posted by Marin Larkin, Associate Editor, Wealth Strategies … Continue reading IPB Tax: Trusts and Estates Newsletter (June 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)

TaxProfBlog: Lesson From the Tax Court: No §163 Deduction From Foreclosure Proceeds (July 5, 2022)

JULY 5, 2022 ~ NICHOLAS CHUCKAS Bryan Camp has published an article on the TaxProf Blog, titled "Lesson From the Tax Court: No §163 Deduction From Foreclosure Proceeds," which discusses the tax court decision in Ronald W. Howland Jr. and Marilee R. Howland v. Commissioner (2022). The article begins as follows: It’s not just Death … Continue reading TaxProfBlog: Lesson From the Tax Court: No §163 Deduction From Foreclosure Proceeds (July 5, 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)

Joint Committee on Taxation: Overview of the Federal Tax System

JULY 2, 2022 ~ NICHOLAS CHUCKAS The Joint Committee on Taxation issued an overview of the Federal Tax System as in effect for 2022 on June 28th. The summary is as follows: The current Federal tax system has four main elements: (1) an income tax on individuals, estates, trusts, and corporations (which consists of both … Continue reading Joint Committee on Taxation: Overview of the Federal Tax System

Kitces: How To Take More Vacation: An Advisor’s Guide To Balancing Work And Time Off (June 27, 2022)

Kitces has made available for download their article, “How To Take More Vacation: An Advisor’s Guide To Balancing Work And Time Off”, published on Kitces. The Executive Summary is as follows: Taking time away from the office can have many benefits for advisors, from the personal (e.g., spending time with family and exploring new places) … Continue reading Kitces: How To Take More Vacation: An Advisor’s Guide To Balancing Work And Time Off (June 27, 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)