Suzanne Shier, Northern Trust: Optimizing Lifetime Gift Exclusions in 2020 (Jan. 23, 2020)

Suzanne Shier, Chief Wealth Planning and Tax Strategist, Northern Trust, has released a publication entitled Optimizing Lifetime Gift Exclusions in 2020 (Jan. 23, 2020). It begins as follows: 2020 is a pivotal year. It marks the start of a new decade. Markets have been strong, interest rates low, elections are looming, and we have settled … Continue reading Suzanne Shier, Northern Trust: Optimizing Lifetime Gift Exclusions in 2020 (Jan. 23, 2020)

AICPA Tax Insider.2020.01.23: Dealing with info return penalties; the business meal deduction after TCJA and more

The business meal expense deduction after the TCJA By Claire Y. Nash, CPA, Ph.D., and James Parker, J.D., M.L.T. The IRS has issued guidance on whether business meal expense deductions continue to be deductible, which can be relied on as substantial authority until proposed regulations are issued. Here's an explanation of the conflicting interpretations of … Continue reading AICPA Tax Insider.2020.01.23: Dealing with info return penalties; the business meal deduction after TCJA and more

IRS Posts Tax Cuts and Jobs Act (TCJA) Training Materials for Professionals

The IRS continues to implement the Tax Cuts and Jobs Act (TCJA). This major tax legislation affects individuals, businesses, and tax exempt government entities. To help give tax professionals a better understanding of how the IRS is implementing the law, the IRS is providing internal training materials categorized by audiences - small businesses, large businesses and international and tax-exempt … Continue reading IRS Posts Tax Cuts and Jobs Act (TCJA) Training Materials for Professionals

FPA Smartbrief: Four steps that can help you reach your career dreams and More

Four steps that can help you reach your career dreams Many advisers may look at the success of their peers and wonder why similar things aren't happening for them, writes Daniel C. Finley, president and co-founder of Advisor Solutions, a business consulting and coaching service. Finley writes that achieving your career dreams means creating your … Continue reading FPA Smartbrief: Four steps that can help you reach your career dreams and More

HBR Hotlist.2020.01.20: The Dark Side of Self Control; Navigating a New Job with a Different Culture; The Upside of Being an Underdog and More

THE DARK SIDE OF SELF-CONTROL BY MICHAIL D. KOKKORIS, OLGA STAVROVA RESISTING SHORT-TERM TEMPTATIONS CAN LEAD TO LONG-TERM REGRET.     LEADERSHIP Great Leaders Understand Why Small Gestures Matter By Bill Taylor They send big signals about who we are and what we care about. HIRING What Top Consulting Firms Get Wrong About Hiring By Atta Tarki, Tino Sanandaji Case interviews are … Continue reading HBR Hotlist.2020.01.20: The Dark Side of Self Control; Navigating a New Job with a Different Culture; The Upside of Being an Underdog and More

Fraud on a Power, Improper Purpose and Fiduciary Accountability by Robert Flannigan (Jan. 15, 2020)

Robert Flannigan has made his paper, Fraud on a Power, Improper Purpose and Fiduciary Accountability, available for download. This article was published as a part of the Canadian Business Law Journal. The abstract of this article, available on SSRN, reads as follows: There is a functional difference between fiduciary accountability and the fraud on a … Continue reading Fraud on a Power, Improper Purpose and Fiduciary Accountability by Robert Flannigan (Jan. 15, 2020)

2020 54th Annual Heckerling – ABA Reports [Updated 2020.01.23]

The 54th Annual Heckerling Institute on Estate Planning is being held January 13-17, 2020. The Heckerling Institute on Estate Planning is the nation's leading conference for estate planning professionals. The program is designed for sophisticated attorneys, trust officers, accountants, insurance advisors, and wealth management professionals who are familiar with the principles of estate planning. The … Continue reading 2020 54th Annual Heckerling – ABA Reports [Updated 2020.01.23]