David Fowler Johnson(Winstead PC): Court Granted Mandamus Relief To Order District Court To Abate Trust Dispute Due To Earlier Filed Suit In Probate Court (January 31, 2023)

David Fowler Johnson, of (Winstead PC), has made available fordownload his article, Court Granted Mandamus Relief To Order District Court To Abate Trust Dispute Due To Earlier Filed Suit In Probate Court, published in JDSUPRA. The abstract is as follows: In In re McGowan, a dispute arose regarding whether certain interests in real property were funded … Continue reading David Fowler Johnson(Winstead PC): Court Granted Mandamus Relief To Order District Court To Abate Trust Dispute Due To Earlier Filed Suit In Probate Court (January 31, 2023)

Charles E. Rounds, Jr. (Suffolk University Law School): The trust being a creature of equity, the Uniform Trust Code rightly defers in spirit to the maxim “Equity looks to the intent rather than to the form” (January 1, 2023)

Charles E. Rounds, Jr., of Suffolk University Law School, has made available for download his article, “The trust being a creature of equity, the Uniform Trust Code rightly defers in spirit to the maxim “Equity looks to the intent rather than to the form”,” published in JDSUPRA. The article begins as follows: The UTC does … Continue reading Charles E. Rounds, Jr. (Suffolk University Law School): The trust being a creature of equity, the Uniform Trust Code rightly defers in spirit to the maxim “Equity looks to the intent rather than to the form” (January 1, 2023)

Forbes: New Tax law Rewards Charitable IRA Retirees With A $50, 000 Income Tax Deferral Opportunity (December 30, 2022)

Forbes has published an article, “New Tax Law Rewards Charitable IRA Retirees With A $50, 000 Income Tax Deferral Opportunity,” which discusses three types of split-interest entities which have experienced a change in requirements when qualifying for one-time QCD elections as a result of the SECURE 2.0 Act. Additionally, they present methods to take advantage … Continue reading Forbes: New Tax law Rewards Charitable IRA Retirees With A $50, 000 Income Tax Deferral Opportunity (December 30, 2022)

CoinDesk: US Senators Warren, Marshall Introduce Digital Assets Anti-Money Laundering Bill (December 14, 2022)

Jamie Crawley, of CoinDesk, has made available for download his article "US Senators Warren, Marshall Introduce Digital Assets Anti-Money Laundering Bill”, published on CoinDesk. The abstract is as follows: U.S. Senators Elizabeth Warren (D-Mass.) and Roger Marshall (R-Kan.) are introducing a bill to crack down on money laundering and financing of terrorists and rogue nations … Continue reading CoinDesk: US Senators Warren, Marshall Introduce Digital Assets Anti-Money Laundering Bill (December 14, 2022)

Forbes: The TCJA Five Years Later: Federal Tax Issues (December 14, 2022)

Forbes has published an article, “The TCJA Five Years Later: Federal Tax Issues”, which provides commentary on the evolving Tax Cuts and Jobs Act. The article begins as follows: In the second installment of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for the House Ways and Means Committee, discusses how … Continue reading Forbes: The TCJA Five Years Later: Federal Tax Issues (December 14, 2022)

Kitces: Performance Advertising Guidelines For Investment Advisers Under the SEC’s New Marketing Rule (December 7, 2022)

Kitces has made available for download their article, “Performance Advertising Guidelines For Investment Advisers Under the SEC’s New Marketing Rule”, published on Kitces. The Executive Summary is as follows: For investment advisers looking to attract prospective clients, advertising the performance of their investment strategies would be a logical way to market their services (at least … Continue reading Kitces: Performance Advertising Guidelines For Investment Advisers Under the SEC’s New Marketing Rule (December 7, 2022)

Charles E. Rounds Jr.: The law of trusts and the fiduciary conundrum of ESG-investing politics (December 11, 2022)

Charles E. Rounds Jr., of Suffolk University Law School, has made available for download his article, “The law of trusts and the fiduciary conundrum of ESG-investing politics”, published in JDSUPRA. The abstract is as follows: The trustee who ESG invests fiduciary funds signals his personal support for environmental, social, and governance causes unrelated to the … Continue reading Charles E. Rounds Jr.: The law of trusts and the fiduciary conundrum of ESG-investing politics (December 11, 2022)

Forbes: Pay IRS Penalties or Show Reasonable Cause (December 15, 2022)

Forbes has published an article, “Pay IRS Penalties or Show Reasonable Cause,” which discusses the components of the reasonable cause exception. The article begins as follows: Taxpayers claim that IRS penalties are not warranted for many reasons. One of the biggest and most misunderstood is the defense that a tax position was based on reasonable … Continue reading Forbes: Pay IRS Penalties or Show Reasonable Cause (December 15, 2022)

NY Times: The Rich Get College Subsides While the Student Debt Debate Goes On (December 13, 2022)

Ron Lieber, in his New York Times article, discusses the implications of student loan forgiveness in the context of “Dynasty” 529 saving plans. His article, “How Rich Families Pay for College Using ‘Dynasty’ 529 plans,” begins as follows: Ron has been writing about 529 plans for at least 18 years and will start paying for … Continue reading NY Times: The Rich Get College Subsides While the Student Debt Debate Goes On (December 13, 2022)

Reid K. Weisbord: Trust Law’s Public Policy Doctrine: Major Policy Fault Lines, Aggressive Home Rule Legislation, and Implications for Conflicts Reform (November 16, 2022)

Reid K. Weisbord, of Rutgers Law School, has made available for download his article, “Trust Law’s Public Policy Doctrine: Major Policy Fault Lines, Aggressive Home Rule Legislation, and Implications for Conflicts Reform,” published in Tulane Law Review, Forthcoming. The abstract is as follows: Trust law is highly deferential to settlor intent, however, under the public … Continue reading Reid K. Weisbord: Trust Law’s Public Policy Doctrine: Major Policy Fault Lines, Aggressive Home Rule Legislation, and Implications for Conflicts Reform (November 16, 2022)

TaxProfBlog – Lesson From The Tax Court: The #1 Habit of Highly Successful Taxpayers (July 13, 2020)

Bryan Camp has published an article on the TaxProf Blog, titled “Lesson From The Tax Court: The Habit #1 of Highly Successful Taxpayer,” which reveals the importance of careful accounting in discussing the case of Michael K. Simpson and Cynthia R. Simpson v. Commissioner, T.C. Memo. 2020-100 (July 7, 2020) (Judge Buch). The article begins … Continue reading TaxProfBlog – Lesson From The Tax Court: The #1 Habit of Highly Successful Taxpayers (July 13, 2020)

Hui Jing: Intention in the Creation of Chinese Inter Vivos Express Trusts (December 1, 2021)

Hui Jing, of the Department of Law, The University of Hong Kong has made available for download their article “Intention in the Creation of Chinese Inter Vivos Express Trusts”, published as a chapter in Ying Khai Liew and Ying-Chieh Wu (eds), Asia-Pacific Trusts Law: Adaptation in Context (Hart Publishing, 2022, Forthcoming ). The abstract is … Continue reading Hui Jing: Intention in the Creation of Chinese Inter Vivos Express Trusts (December 1, 2021)

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)

Forbes: Registered Agent’s Mistake Leads To Liability Of Zions For Failure To Honor A Levy In Bergstrom (May 9, 2022)

Forbes has published an article, “Registered Agent’s Mistake Leads To Liability Of Zions For Failure To Honor A Levy In Bergstrom”, which discusses Bergstrom v. Zions Bancorp.. The article begins as follows: In 2007, a Nevada court entered a $2.1 million judgment against Robert S. Michaels and a company called Northamerican Sureties, Ltd. That same … Continue reading Forbes: Registered Agent’s Mistake Leads To Liability Of Zions For Failure To Honor A Levy In Bergstrom (May 9, 2022)

Ilene Cooper: Appellate Division Addresses the Removal of a Fiduciary (May 6, 2022)

Ilene Cooper, of Farrell Fritz Attorneys, has mad available for download her article, “Appellate Division Addresses the Removal of a Fiduciary”, published on the New York State Litigation Blog. The abstract is as follows: While the removal of a fiduciary has long been the subject of Surrogate’s Court opinions, it is not often that the … Continue reading Ilene Cooper: Appellate Division Addresses the Removal of a Fiduciary (May 6, 2022)

KPMG Tax NewsFlash: Proposed Regulations: Updated Actuarial Tables for Valuing Annuities, Terms of Years, and Remainder Interests (May 4, 2022)

KPMG has made available for download their article, “Proposed Regulations: Updated Actuarial Tables for Valuing Annuities, Terms of Years, and Remainder Interests”, which discusses the Federal Register Proposed Regulations. The abstract is as follows: The U.S. Treasury Department and IRS today released for publication in the Federal Register proposed regulations (REG-122770-18) relating to the use of … Continue reading KPMG Tax NewsFlash: Proposed Regulations: Updated Actuarial Tables for Valuing Annuities, Terms of Years, and Remainder Interests (May 4, 2022)

Bloomberg Tax: Treasury Greenbook Select Highlights (April 2022)

Bloomberg Tax presents the General Explanations of the Administration’s Fiscal Year 2023 Revenue Proposals by the Treasury Department. The article begins as follows: Topics include: Increased Taxation of Highest EarnersInternational ChangesExchange Rates/Offshore ExpensingRate Increases for C CorporationsCarried Interests, Depreciation Recapture, Digital AssetsStatutes of Limitations for Major OmissionsProvisions Impacting High-Net-Worth IndividualsOther EGT Proposals and Tax-Exempt OrganizationsEmployer … Continue reading Bloomberg Tax: Treasury Greenbook Select Highlights (April 2022)

 James O. Lang, Sanford C. Presant, Erez I. Tucner, Brian Gaudet & Laura Hendee (Greenberg Traurig LLP): Bipartisan Proposed Legislation Released for Qualified Opportunity Zone Investments (April 21, 2022) 

James O. Lang, Sanford C. Presant, Erez I. Tucner, Brian Gaudet, and Laura Hendee of Greenberg Traurig LLP, have made available for download their article, “Bipartisan Proposed Legislation Released for Qualified Opportunity Zone Investments”, published in Greenberg Traurig Tax Legacy Advisors. The article begins as follows: In a bipartisan effort to pass new legislation to extend and provide for increased … Continue reading  James O. Lang, Sanford C. Presant, Erez I. Tucner, Brian Gaudet & Laura Hendee (Greenberg Traurig LLP): Bipartisan Proposed Legislation Released for Qualified Opportunity Zone Investments (April 21, 2022) 

Joshua David Odintz, Nicole M. Elliott, and Alan Winston Granwell (Holland & Knight): The Most Interesting International Tax Proposals in Biden’s FY 2023 Budget (April 13, 2022)

Joshua David Odintz, Nicole M. Elliott, and Alan Winston Granwell, of Holland & Knight LLP, have made available for download their article, “The Most Interesting International Tax Proposals in Biden's FY 2023 Budget” published on the Holland & Knight Alert. The article begins as follows: This Holland & Knight alert discusses the intersection of President … Continue reading Joshua David Odintz, Nicole M. Elliott, and Alan Winston Granwell (Holland & Knight): The Most Interesting International Tax Proposals in Biden’s FY 2023 Budget (April 13, 2022)

Bloomberg Politics: Democrats Ask the IRS Why Tax Audits for the Poor Have Doubled (April 13, 2022)

Bloomberg Politics discusses the push by Democrats to question the recent doubling of the audit rate for low-earning households. The article begins as follows: Two congressional Democrats are pressing the Internal Revenue Service for more details about why the audit rate for the lowest-earning households has nearly doubled in the past year, in face of … Continue reading Bloomberg Politics: Democrats Ask the IRS Why Tax Audits for the Poor Have Doubled (April 13, 2022)