Forbes: Charitable Gifts Of NFTs: Liquidation Process (April 20, 2022)

Forbes has published an article, "Charitable Gifts of NFTs: Liquidation Process", which discusses how NFTs can be donated to charity. The article begins as follows: As discussed previously, NFTs could be donated to charity. If you are a nonprofit and are deciding whether to start accepting NFTs, one issue that you must address is how … Continue reading Forbes: Charitable Gifts Of NFTs: Liquidation Process (April 20, 2022)

Rocky Mengle: 14 States That Won’t Tax Your Pension (April 6, 2022)

Rocky Mengle, of Kiplinger.com, has made available for download his article, “14 States That Won't Tax Your Pension,” published in The Kiplinger Washington Editors. The article begins as follows: Congratulations if you're one of the lucky few who still have a traditional pension (a.k.a., a defined benefit plan). But once you've retired, remember that Uncle … Continue reading Rocky Mengle: 14 States That Won’t Tax Your Pension (April 6, 2022)

Kitces: Measuring The ‘Best’ Marketing Strategies And The Second Kitces Research Study On Advisor Marketing (April 18, 2022)

Kitces has made available for download their article, “Measuring The ‘Best’ Marketing Strategies And The Second Kitces Research Study On Advisor Marketing”, published on Kitces. The Executive Summary begins as follows: One of the largest hurdles for many financial advisors is not in developing the technical skills to be able to give good advice to … Continue reading Kitces: Measuring The ‘Best’ Marketing Strategies And The Second Kitces Research Study On Advisor Marketing (April 18, 2022)

NY Times: Reverse Mortgages Are No Longer Just for Homeowners Short on Cash (April 1, 2022)

Susan B. Garland, in his New York Times article, discusses the advantages of reverse mortgages. His article, “What Retirement Means for Your Taxes”, begins as follows: After her husband died suddenly from a fall in 2016, Marjorie Fox decided to hold off on any big decisions. She waited two years to retire as a financial planner and … Continue reading NY Times: Reverse Mortgages Are No Longer Just for Homeowners Short on Cash (April 1, 2022)

Everything Lubbock: Oregon ends residency rule for medically assisted suicide (March 28, 2022)

Everything Lubbock has published an article, “Oregon ends residency rule for medically assisted suicide,” which discusses how Oregon will no longer require people to be residents of the state to use its law allowing terminally ill people to receive lethal medication.. The article begins as follows: Oregon will no longer require people to be residents … Continue reading Everything Lubbock: Oregon ends residency rule for medically assisted suicide (March 28, 2022)

HBR: Building Healthy Habits When You’re Truly Exhausted (April 1, 2022)

Elizabeth Grace Saunders has published her Harvard Business Review article, "Building Healthy Habits When You’re Truly Exhausted". The article begins as follows: Forming a new habit in the best of times can be difficult, let alone trying to make changes when you’re already spent. The last couple of years have stretched almost everyone. And you … Continue reading HBR: Building Healthy Habits When You’re Truly Exhausted (April 1, 2022)

Elder Law Prof Blog: Challenge to Residency Requirement in Oregon Medical Aid-in-Dying Statute (March 29, 2022)

Rebecca C. Morgan, of Stetson University College of Law, has made available for download her article, "Challenge to Residency Requirement in Oregon Medical Aid-in-Dying Statute", which brings to attention a lawsuit challenging the residency requirement being filed as a result of a settlement. The article begins as follows: The Associated Press reported that Oregon ends residency … Continue reading Elder Law Prof Blog: Challenge to Residency Requirement in Oregon Medical Aid-in-Dying Statute (March 29, 2022)

Federal Tax Crimes: More District Court Thrashing Around on Arbitrary and Capricious Calculation of Willful FBAR Penalties (March 30, 2022)

Jack Townsend has made available for download his article, “More District Court Thrashing Around on Arbitrary and Capricious Calculation of Willful FBAR Penalties", published on his Federal Tax Crimes blog. The abstract is as follows: I have written before on the saga of Timberly Hughes.  Court Sustains Willful FBAR Penalty for Two of Four Years (Federal Tax … Continue reading Federal Tax Crimes: More District Court Thrashing Around on Arbitrary and Capricious Calculation of Willful FBAR Penalties (March 30, 2022)

Frank Santoro: The Case Settled (March 29, 2021)

Frank Santoro, of New York Trusts & Estates Litigation Blog, has published his article titled “The Case Settled,” where he describes the benefits of settlements using the example of Matters of Eckert. The summary is as follows: Courts greatly appreciate when parties settle their disputes by agreement.  Settlements alleviate the courts of the burden of overwhelming caseloads, and further … Continue reading Frank Santoro: The Case Settled (March 29, 2021)

Kitces: 10 Key Performance Indicators For Financial Advisory Firms To Compare With Industry Benchmarking Studies (March 28, 2022)

Kitces has made available for download their article, "10 Key Performance Indicators For Financial Advisory Firms To Compare With Industry Benchmarking Studies", published on Kitces. The Executive Summary is as follows: Industry benchmarking studies can be a valuable tool for advisory firm owners to make better business decisions. By compiling and publishing data on firms … Continue reading Kitces: 10 Key Performance Indicators For Financial Advisory Firms To Compare With Industry Benchmarking Studies (March 28, 2022)

AICPA Tax Insider (March 24, 2022): Auto depreciation limits leap with inflation; IRS waives estimated-tax penalties for farmers and fishermen; and More!

Auto depreciation limits leap with inflationThe IRS issued its annual inflation-adjusted update of depreciation limitations for passenger automobiles, including passenger vans and trucks, placed in service in 2022. IRS waives estimated-tax penalties for farmers and fishermenThe IRS, citing earlier problems e-filing a new form reporting S corporation owners' basis, has granted relief to certain farmers … Continue reading AICPA Tax Insider (March 24, 2022): Auto depreciation limits leap with inflation; IRS waives estimated-tax penalties for farmers and fishermen; and More!

Kitces Nerd’s Eye View : The 30-Minute Prospect Meeting: A Framework and Agenda That Convert By Focusing On The Prospect’s (Immediate) Problem (March 23, 2022)

Kitces Nerd's Eye View has made available for download for article, "The 30-Minute Prospect Meeting: A Framework and Agenda That Convert By Focusing On The Prospect's (Immediate) Problem". The article begins as follows: EXECUTIVE SUMMARYIn recent years, financial advisors have increasingly recognized that making a personal connection with prospective clients early in the process (as … Continue reading Kitces Nerd’s Eye View : The 30-Minute Prospect Meeting: A Framework and Agenda That Convert By Focusing On The Prospect’s (Immediate) Problem (March 23, 2022)

Florida Probate & Trust Litigation Blog: Do you need a court order to file a late elective-share claim? (March 21, 2022)

Juan C. Antúnez, in his Florida Probate & Trust Litigation Blog, discusses a surviving spouse’s right to an “elective share”. The article begins as follows: A surviving spouse’s right to an “elective share” reflects Florida’s strong public policy favoring the protection of surviving spouses. On the other hand, the fact that elective-share claims are subject … Continue reading Florida Probate & Trust Litigation Blog: Do you need a court order to file a late elective-share claim? (March 21, 2022)

Procedurally Taxing: You Call That “Notice”? Seriously? (March 24, 2022)

A guest blogger has made available for download their article, “You Call That “Notice”? Seriously?” published on the Procedurally Taxing blog. The article begins as follows: Last April, I wrote (see here and here and here) about the Federal Circuit’s decision in General Mills, Inc. v. United States, 957 F.3d 1275 (Fed. Cir. 2020), aff’g 123 Fed. Cl. 576 (2015).  The briefs on appeal are available … Continue reading Procedurally Taxing: You Call That “Notice”? Seriously? (March 24, 2022)

Forbes: Garnishment of Non-Party LLC’s Bank Account Disallowed In McLeod (March 17, 2022)

Forbes has published an article, "Garnishment of Non-Party LLC's Bank Account Disallowed In McLeod", which discusses McLeod's new garnishments summoned to three banks for any accounts held by defendants and also his motion for entry of the charging order against Robert Bruce's farming business. The article begins as follows: Plaintiff, Richard McLeod, obtained a default … Continue reading Forbes: Garnishment of Non-Party LLC’s Bank Account Disallowed In McLeod (March 17, 2022)

Axios: China is making billionaires much faster than the U.S. (March 20, 2022)

Hope King, in her Axios article, discusses the concepts of how China is producing new millionaires - especially female billionaires - must faster than any country in the world, including the United States. Their article, "China is making billionaires much faster than the U.S.", begins as follows: China has been producing new billionaires — especially … Continue reading Axios: China is making billionaires much faster than the U.S. (March 20, 2022)

TaxProfBlog: The Tax Lawyer Publishes New Issue (March 17, 2022)

Paul Caron has published an article on the TaxProf Blog, titled “The Tax Lawyer Publishes New Issue”, which discusses the Tax Lawyer's has recent publication of Vol. 75, No. 2 . The article begins as follows: The Tax Lawyer has published Vol. 75, No. 2 (Winter 2022):Ryan M. Gurule (FACT Coalition), Captured: Regulating to 1.5C Through Tax and Escaping from Regressive … Continue reading TaxProfBlog: The Tax Lawyer Publishes New Issue (March 17, 2022)

Desmond Oriakhogba and Gloria Adeola-Adedipe: Posthumous Control of Copyright, Its Limitations and the Public Interest (March 2, 2022)

Desmond Oriakhogba and Gloria Adeola-Adedipe of University of Venda and the Nigerian Institute of Advanced Legal Studies have made available for download their article, "Posthumous Control of Copyright, Its Limitations and the Public Interest," published in (2021) 8(2) Journal of Comparative Law in Africa 32-63. The abstract is as follows: Conducted as a desk research, … Continue reading Desmond Oriakhogba and Gloria Adeola-Adedipe: Posthumous Control of Copyright, Its Limitations and the Public Interest (March 2, 2022)

Andrew Godwin: Book Review: A Better Understanding of Common Law Ownership of Trust Property and its Introduction in China Through Comparative Studies (March 1, 2022)

Andrew Godwin, of Melbourne Law School, has made available for download his article, “Book Review: A Better Understanding of Common Law Ownership of Trust Property and its Introduction in China Through Comparative Studies”, published in Australian Journal of Asian Law, Vol. 22, No. 1, Article 8: 115-117, 2022. The abstract is as follows: Book review … Continue reading Andrew Godwin: Book Review: A Better Understanding of Common Law Ownership of Trust Property and its Introduction in China Through Comparative Studies (March 1, 2022)

Forbes: Federal Prosecutors Coming Down Hard On Abusive Conservation Easement Promoters (March 5, 2022)

Forbes has published an article, “Federal Prosecutors Coming Down Hard On Abusive Conservation Easement Promoters”, which discusses punishments for those that utilize Syndicated Conservation Easement (SCE) products. The article begins as follows:  Syndicated Conservation Easement (SCE) products aren’t produced in vacuums. There are teams of people constructing and assembling a variety of documents that support … Continue reading Forbes: Federal Prosecutors Coming Down Hard On Abusive Conservation Easement Promoters (March 5, 2022)