Taxation-Federal Estate and Gift Commons^™

Going The Distance: How Increased Client Contact Can Benefit Clients And Their Attorneys, Ashleigh Gough

ACTEC Law Journal

No abstract provided.

Little Red Riding Hood Or The Wolf: How Far Can An Agent Reach Into Grandmother's Pocketbook?, Erica E. Lord

ACTEC Law Journal

No abstract provided.

Appropriate Housing For Older Clients, Lawrence A. Frolik

ACTEC Law Journal

No abstract provided.

Medicaid Estate Recovery: Friend Or Foe?, Lisa M. Neeley

ACTEC Law Journal

No abstract provided.

The Growth And Business Of Elder Law, Brian Andrew Tully

ACTEC Law Journal

No abstract provided.

Drafting Under The Upoaa: Safeguarding Against Elder Financial Exploitation Without Compromising Autonomy, Jessica A. Liebau

ACTEC Law Journal

No abstract provided.

Safeguarding A Will: Will Deposit Statutes, Alberto B. Lopez

ACTEC Law Journal

No abstract provided.

Estate Planning For Retirement Benefits After The Secure Act, Richard L. Kaplan

ACTEC Law Journal

This brief essay examines one of the most significant intersections of Elder Law and Trusts & Estates – namely, distributions from defined contribution retirement plans after the participant dies. Particular attention is paid to recently enacted statutory changes, including the end of so-called “stretch IRAs,” which allowed non-spouse beneficiaries to spread withdrawals from inherited retirement accounts over their lifetimes. This essay also addresses strategic considerations in designating beneficiaries for such accounts.

Elder Law: Introduction, Alyssa A. Dirusso

ACTEC Law Journal

No abstract provided.

Rethinking The Estate Planning Curriculum, Jeffrey A. Cooper

ACTEC Law Journal

As a result of recent changes in Federal estate tax law, fewer and fewer clients need sophisticated estate tax planning. Many lawyers are thus spending less time acting as estate tax planners and instead deploying different skills and expertise.

In this brief article, I explore the extent to which law schools are rethinking their curricula as a result. The discussion proceeds in two parts. First, I discuss the curricular changes I have overseen at the law school at which I teach, setting out both the changes made and the assumptions underlying them. Second, relying on a brief survey of other …

Covid-19 And Its Impact On America's Retirement System, David English

ACTEC Law Journal

No abstract provided.

Substituted Judgment - How Do You Prove What An Incapacitated Person Would Want?, Eric Virgil

ACTEC Law Journal

No abstract provided.

Decanting Snts: Preserving Ssi Eligibility By Avoiding Early Termination Policy, Amy J. Fanzlaw

ACTEC Law Journal

No abstract provided.

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.

Basis And Bargain Sales: Income Tax And Other Concerns, Bridget J. Crawford, Jonathan G. Blattmachr

Elisabeth Haub School of Law Faculty Publications

In this article, the authors explain the income tax consequences of the sale during lifetime and at death of property for less than fair market value. The authors focus in particular on the tax consequences of a bargain sale by a transferor who wishes to confer some financial benefit on a family member, but leave the rest of her estate to charity. Generally speaking, death-time bargain sales may be preferable to similar transactions during lifetime, if the assets have a low basis pre-death, because of the step up in income tax basis under section 1014. The authors also discuss in …

Reforming State Corporate Income Taxes Can Yield Billions, Darien Shanske, Reuven S. Avi-Yonah, David Gamage

Articles by Maurer Faculty

The federal government should be providing states and localities with hundreds of billions of dollars in aid. The arguments against such aid, including the claim that the states have somehow been profligate, do not stand up to scrutiny. Nevertheless, it seems unlikely that the federal government will do enough, and it is already the case that the federal government is acting too slowly. States and local governments, which generally operate under balanced budget constraints, are, accordingly, already making sweeping cuts4 that will deepen the recession and reduce services when they are most needed.

Rather than make these cuts, it would …

Can The Wealth Tax Effectively Serve As A Backdrop To Estate And Gift Taxes?, Phyllis C. Taite

Other Faculty Publications

No abstract provided.

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …

What If Granny Wants To Gamble? Balancing Autonomy And Vulnerability In The Golden Years, Mary F. Radford

ACTEC Law Journal

No abstract provided.

The Elimination Of Section 2035 In Relation To Powell And Cahill, Ronald P. Wargo

ACTEC Law Journal

No abstract provided.

Deducting Family Office Investment Expenses After Lender, Robert Daily

ACTEC Law Journal

No abstract provided.

Married Is As Married Does(?), William P. Lapiana

ACTEC Law Journal

No abstract provided.

Front Matter

ACTEC Law Journal

No abstract provided.

Marriage: The Surest Way To Entitlements, L. Victoria Meier

ACTEC Law Journal

No abstract provided.

In Memory Of Professor James E. Bond, Janet Ainsworth

Seattle University Law Review

Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Family Limited Partnerships: Are They Still A Viable Weapon In The Estate Planner’S Arsenal?, Matthew Van Leer-Greenberg Esq., Llm

Roger Williams University Law Review

No abstract provided.

Making Tax Policy Great Again: America, You've Been Trumped, Phyllis C. Taite

Faculty Articles

No abstract provided.

Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser

Brooklyn Journal of Corporate, Financial & Commercial Law

In 2014, the Fifth Circuit held that Mr. Elkins’s estate was entitled to apply a fractional ownership discount to determine the taxable value of the undivided interest in artwork. The estate received a $14 million refund plus interest. The Internal Revenue Code directs taxpayers to value the items in a gross estate at their fair market value. Fractional ownership adds another problem in the valuation of an estate’s interest property. In general, courts have accepted fractional ownership discounts for real property. In contrast, courts have been reluctant to apply a fractional ownership discount for artwork. This Note will argue that …

Front Matter

ACTEC Law Journal

No abstract provided.