Deducting Family Office Investment Expenses After Lender,
2020
Maurice A. Deane School of Law at Hofstra University
Deducting Family Office Investment Expenses After Lender, Robert Daily
ACTEC Law Journal
No abstract provided.
Marriage: The Surest Way To Entitlements,
2020
Maurice A. Deane School of Law at Hofstra University
Marriage: The Surest Way To Entitlements, L. Victoria Meier
ACTEC Law Journal
No abstract provided.
Front Matter,
2020
Maurice A. Deane School of Law at Hofstra University
Married Is As Married Does(?),
2020
Maurice A. Deane School of Law at Hofstra University
Married Is As Married Does(?), William P. Lapiana
ACTEC Law Journal
No abstract provided.
What If Granny Wants To Gamble? Balancing Autonomy And Vulnerability In The Golden Years,
2020
Maurice A. Deane School of Law at Hofstra University
What If Granny Wants To Gamble? Balancing Autonomy And Vulnerability In The Golden Years, Mary F. Radford
ACTEC Law Journal
No abstract provided.
February 2020 Breakdown Of State-By-State Gilti Conformity,
2020
Golden Gate University School of Law
February 2020 Breakdown Of State-By-State Gilti Conformity, Bacilio Medez Ii
GGU Tax & Estate Planning Review
It has been two years since the enactment of the Tax Cuts and Jobs Act (TCJA) and many states are still wrestling with exactly how they plan to conform to key provisions of the law—particularly those provisions related to Global Intangible Low-Taxed Income (GILTI).
The 1969 Tax Reform Act And Charities: Fifty Years Later,
2020
University of Pittsburgh School of Law
The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney
Articles
Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today, …
Family Limited Partnerships: Are They Still A Viable Weapon In The Estate Planner’S Arsenal?,
2020
Associate at the Law Firm of Van Leer and Greenberg Esqs.
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.
In Memory Of Professor James E. Bond,
2020
Seattle University School of Law
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,
2020
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?,
2019
Brooklyn Law School
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,
2019
Maurice A. Deane School of Law at Hofstra University
The Tax And Practical Aspects Of The Installment Sale To A Spousal Grantor Trust,
2019
Maurice A. Deane School of Law at Hofstra University
The Tax And Practical Aspects Of The Installment Sale To A Spousal Grantor Trust, William R. Culp Jr., Paul M. Hattenhauer, Briani Bennett Mellen
ACTEC Law Journal
No abstract provided.
Re-Considering Undue Influence In The Digital Era,
2019
Maurice A. Deane School of Law at Hofstra University
Re-Considering Undue Influence In The Digital Era, Jodie Distler
ACTEC Law Journal
No abstract provided.
Decision And Persuasion: Re-Conceiving The Role Of The Planner Where Undue Influence Is Suspected,
2019
Maurice A. Deane School of Law at Hofstra University
Decision And Persuasion: Re-Conceiving The Role Of The Planner Where Undue Influence Is Suspected, James C. Milton, Katheleen R. Guzman
ACTEC Law Journal
No abstract provided.
Making Directed Trusts Work: The Uniform Directed Trust Act,
2019
Maurice A. Deane School of Law at Hofstra University
Making Directed Trusts Work: The Uniform Directed Trust Act, John D. Morley, Robert H. Sitkoff
ACTEC Law Journal
Directed trusts have become a familiar feature of trust practice in spite of considerable legal uncertainty about them. Fortunately, the Uniform Law Commission has just finished work on the Uniform Directed Trust Act (UDTA), a new uniform law that offers clear solutions to the many legal uncertainties surrounding directed trusts. This article offers an overview of the UDTA, with particular emphasis on four areas of practical innovation. The first is a careful allocation of fiduciary duties. The UDTA’s basic approach is to take the law of trusteeship and attach it to whichever person holds the powers of trusteeship, even if …
Table Of Contents,
2019
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses,
2019
William & Mary Law School
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
Eric D. Chason
The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.
Toward A Practical Estate-Tax Exclusion For Family-Run Businesses: Analysis Of Section 2033a And Proposal For Reform,
2019
William & Mary Law School
Toward A Practical Estate-Tax Exclusion For Family-Run Businesses: Analysis Of Section 2033a And Proposal For Reform, Eric D. Chason, Robert T. Danforth
Eric D. Chason
In a previous work appearing in this Journal, the authors proposed an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth. In this Article, the authors analyze, in the context of their earlier work, the new estate-tax exclusion for closely held businesses (section 2033A) created by the Taxpayer Relief Act of 1997. The authors describe the features of a practical family-run business exclusion and conclude that section 2033A, in its present form, fails as a practical exclusion. The authors catalogue those elements of section 2033A that should be retained and propose reforms of those …
The Taxation Of Cause-Related Marketing,
2019
Texas A&M University School of Law
The Taxation Of Cause-Related Marketing, Terri Lynn Helge
Terri L. Helge
With the economy in turmoil, charitable organizations are looking to nontraditional sources of financing to supplement contributions and fee-based revenues. One potentially lucrative source of revenue stems from cause-related marketing. Cause-related marketing is the public association of a for-profit company with a charitable organization to promote the company's product or service in order to raise money for the charitable organization. Introduced almost twenty-five years ago, cause-related marketing has now become a $1 billion a year industry. Cause-related marketing has evolved beyond mere use of a charitable organization's name to an apparent union for the purpose of promoting products that carry …
