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Full-Text Articles in Law
Questioning The Wisdom Of Patent Protection For Tax Planning, Brant J. Hellwig
Questioning The Wisdom Of Patent Protection For Tax Planning, Brant J. Hellwig
Brant J. Hellwig
The topic of federal patent protection for tax planning strategies has received considerable recent attention, much of it from a tax bar whose overall incredulity concerning the patentability of tax advice has been transformed into anxiety and disgust by the prospect of infringement actions. In their article Patents, Tax Shelters, and the Firm, Dan Burk and Brett McDonnell approach the subject from a broader perspective by employing theory of the firm principles to evaluate the effects of stronger intellectual property protection in the tax planning arena. While conceding that the possible effects are complex and ambiguous, the authors predict that …
Taxing Structured Settlements, Brant J. Hellwig, Gregg D. Polsky
Taxing Structured Settlements, Brant J. Hellwig, Gregg D. Polsky
Brant J. Hellwig
Congress has granted a tax subsidy to physically injured tort plaintiffs who enter into structured settlements. The subsidy allows these plaintiffs to exempt from the tax the investment yield imbedded within the structured settlement. The apparent purpose of the subsidy is to encourage physically injured plaintiffs to invest, rather than presently consume, their litigation recoveries. While the statutory subsidy by its terms is available only to physically injured tort plaintiffs, a growing structured settlement industry now contends that the same tax benefit of yield exemption is available to plaintiffs’ lawyers and non-physically injured tort plaintiffs under general, common-law tax principles. …
Nonqualified Deferred Compensation And The Pre-Statutory Limits On Deferral, Brant Hellwig
Nonqualified Deferred Compensation And The Pre-Statutory Limits On Deferral, Brant Hellwig
Brant J. Hellwig
No abstract provided.
Estate Tax Exposure Of Family Limited Partnerships Under Section 2036, Brant Hellwig
Estate Tax Exposure Of Family Limited Partnerships Under Section 2036, Brant Hellwig
Brant J. Hellwig
No abstract provided.