Resource Center > OTHER

Articles

Estate of Powell: A New Example of Failed Deathbed Tax Planning

Estate_of_Powell Valuation_Discounts, Deathbed_Tax_Planning, Tax_Planning, Best, Estate_Tax_Repeal, Family_Limited_Partnership_(FLP),

by Joseph Percopo, JD, LLM | Mateer & Harbert

The recent Tax Court decision of Estate of Powell represents the latest successful attack on valuation discount planning. By extending application of Code § 2036(a)(2) to decedents that own only limited partnership interests, Powell may be the most important tax case affecting family limited partnerships and family limited liability companies in more than a decade. If broadly applied, the findings in this case could eliminate many...

More articles

5 Charitable Giving Mistakes to Avoid

Estate_Planning, Charitable_Planning, Charitable_Giving,

To err may be human, but clients can be less than forgiving when it comes to costly errors with their money and unfulfilled charitable giving goals. Awareness is key—take every...

How to Market Your Firm Using Social Media Transcript

Estate_Planning, Practice_Development, Practice_Marketing, Social_Media_for_Attorneys, Social_Media,

Fill out the form below to view the transcript of their discussion.

Cybersecurity and Ethics: Assessing Risks and Understanding Responsibilities

Cybersecurity, The_Panama_Papers, Cyberethics,

by David Myers, JD | Cybersecurity & Technology LawyerLawyers should be on high alert regarding cybersecurity. Recent high-profile breaches have brought attention to law firms as valuable targets of cyber...

Analysis of the New Proposed Regulations Under Internal Revenue Code §2704

Internal_Revenue_Code_§2704, IRC_§2704, Valuation_Discounts,

by Jeramie Fortenberry, JD, LLM (Taxation) | Executive Editor, WealthCounselOn August 4, 2016, the Treasury Department issued Proposed Regulations on valuation discounts for family-owned businesses under §2704 of the Internal...

Income Taxation of Estates and Trusts

Tax_Planning, Estate_Planning,

by Gregory Herman-Giddens, JD, LLM, TEP, CFP®, Samantha Reichle, JD and Katie H. Muhlenkamp, JDEstate planning practitioners will find that a good working knowledge of fiduciary income taxation is vital...

The Impact of BATF Rule 41F on Firearms Trusts

Gun_Trusts, NFA_Trusts, Firearms_Trusts, ATF_Rule_41F, BATF_41F, Firearms_Planning

by C. Dennis Brislawn, JD and Matthew T. McClintock, JDYou've mostly likely already heard about new federal regulations regarding firearms regulated by Title II of the Gun Control Act —...

Load More

Subscribe to our quarterly magazine.

Get It