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Full-Text Articles in Law
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Samuel A. Donaldson
No abstract provided.
2010 Federal Tax Update, Samuel Donaldson
2010 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2009, through September, 2010. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
2008 Federal Tax Update, Samuel Donaldson
2008 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2007, through August, 2008. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
2009 Federal Tax Update, Samuel Donaldson
2009 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).
Recent Developments - 2013, Samuel Donaldson
Recent Developments - 2013, Samuel Donaldson
Samuel A. Donaldson
three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2013
2006 Federal Tax Update, Samuel Donaldson
2006 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).
Recent Developments - 2012, Samuel Donaldson
Recent Developments - 2012, Samuel Donaldson
Samuel A. Donaldson
three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2012
2011 Federal Tax Update, Samuel Donaldson
2011 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2010, through August, 2011. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
Recent Developments - 2014, Samuel Donaldson
Recent Developments - 2014, Samuel Donaldson
Samuel A. Donaldson
three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2014\
"The Thing That Ate Philanthropy" Or The Rise Of Donor Advised Funds, Why It Is A Problem And What Can Be Done About It, Ray Madoff
Ray D. Madoff
No abstract provided.
Mourning In America: What's Law Got To Do With It?, Ray Madoff
Mourning In America: What's Law Got To Do With It?, Ray Madoff
Ray D. Madoff
On March 27, 2013, Professor Maddoff presented a paper as part of Amherst College's LJST Law & Mourning Lecture Series.
Practical Guide To Estate Planning, Ray Madoff, Cornelia Tenney, Martin Hall, Lisa Mingolla
Practical Guide To Estate Planning, Ray Madoff, Cornelia Tenney, Martin Hall, Lisa Mingolla
Ray D. Madoff
Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. The 2013 Edition covers the legislative, regulatory and judicial developments that are of most importance to estate planners, bringing you up to date in this constantly changing area
Immortality And The Law - The Rising Power Of The American Dead, Ray Madoff
Immortality And The Law - The Rising Power Of The American Dead, Ray Madoff
Ray D. Madoff
While American law provides virtually no protections for the interests we hold most dear – our bodies and our reputations – when it comes to property interests, the American dead have greater control than anywhere else in the world. From grave robbery to Elvis impersonators, the law of the dead has a direct impact on how we live. The rising power of the American dead enables the deceased to exert control over their wealth forever through grandiose schemes like dynasty trusts and perpetual private charitable foundations and to control their creative works and identities well into the unforeseeable future.
U.S. Taxes Corporate Income At Comparatively Low Rate, Andrew Pike
U.S. Taxes Corporate Income At Comparatively Low Rate, Andrew Pike
Andrew Pike
This article asserts that the United States does not subject corporate profits to a relatively high nominal rate of taxation. In support of this assertion, the article analyzes the VAT, and concludes that the VAT incorporates a tax on corporate profits. The portion of the VAT that taxes corporate profit is comparable to, and at least as burdensome as, the current U.S. corporate income tax. The article concludes that the accepted wisdom that the United States imposes an exceptionally high nominal rate of tax (compared to the nominal rates of taxation imposed in other OECD countries) on corporate profits is …
Presented Paper, A Tale Of Two Countries: A Comparison Of The Inheritance Law Of France And The United States, Ray Madoff
Ray D. Madoff
No abstract provided.
Keynote Address: Immortality And The Law, Ray Madoff
Keynote Address: Immortality And The Law, Ray Madoff
Ray D. Madoff
No abstract provided.
Immortality And The Law, Ray Madoff
The Risks And Values Of Dynasty Trusts, Ray Madoff
The Risks And Values Of Dynasty Trusts, Ray Madoff
Ray D. Madoff
No abstract provided.
How Succession Law Shapes Society, Ray Madoff
The Rising Power Of The American Dead, Ray Madoff
Debate: Should We Allow Perpetual Dynasty Trusts?, Ray Madoff
Debate: Should We Allow Perpetual Dynasty Trusts?, Ray Madoff
Ray D. Madoff
No abstract provided.
Beware Perpetuities!, Ray Madoff
What The Law Of The Dead Can Tell Us About The Living, Ray Madoff
What The Law Of The Dead Can Tell Us About The Living, Ray Madoff
Ray D. Madoff
No abstract provided.
Immortality And The Law, Ray Madoff
Reputation After Death, Ray Madoff
Impact Of Estate Tax Repeal On Probate, Terri Helge
Impact Of Estate Tax Repeal On Probate, Terri Helge
Terri L. Helge
No abstract provided.
Guidance On A Topic That Spans Practice Areas And Professions (Reviewing P. Garth Gartrell And Steven P. Lapidus, Executive Compensation For Emerging Growth Companies (2008)), Michael Hussey
Michael Hussey
No abstract provided.
Editorial, Federal Tax Reform Has Gone By The Wayside, Michael Hussey
Editorial, Federal Tax Reform Has Gone By The Wayside, Michael Hussey
Michael Hussey
No abstract provided.
Toxic Diversity: Race, Gender And Law Talk In America, Dan Subotnik
Toxic Diversity: Race, Gender And Law Talk In America, Dan Subotnik
Dan Subotnik
Toxic Diversity offers an invigorating view of race, gender, and law in America. Analyzing the work of preeminent legal scholars such as Patricia Williams, Derrick Bell, Lani Guinier, and Richard Delgado, Dan Subotnik argues that race and gender theorists poison our social and intellectual environment by almost deliberately misinterpreting racial interaction and data and turning white males into victimizers. Far from energizing women and minorities, Subotnik concludes, theorists divert their energies from implementing America's social justice agenda.
Insisting, in the words of James Baldwin, that “not everything that is faced can be changed, but nothing can be changed until it …
Comment On Tax Consequences On Wealth Accumulation And Transfers Of The Rich, Ray Madoff
Comment On Tax Consequences On Wealth Accumulation And Transfers Of The Rich, Ray Madoff
Ray D. Madoff
Despite the recent downturn in the stock market, the 1990s boom and the shift to defined contribution plans mean that more individuals will have significant wealth upon retirement. How they use that wealth will determine not only their own well-being, but also the living standards of their children, the resources available to philanthropies, and the level of investment capital in the economy.
This volume explores the reasons why people save, how they decide to allocate their wealth once they retire, and how givers select their beneficiaries. It also assesses the extent to which the estate tax and annuitization of retirement …