Estate Planning Course Materials Journal Articles

KIDS, CRYPTO, AND TAXES: AVOIDING THE HEADACHES

Sep 22, 2022 | Estate Planning, Estate Planning Course Materials Journal, Taxation

Virtual currency is, by most objective standards, a new asset class. The oldest virtual currency is Bitcoin, which launched in 2009. In recent years, there has been a proliferation of technologies developed on Bitcoin’s promise of distributed...

ESTATE PLANNING UPDATES: A MISCELLANY

Apr 5, 2021 | Estate Planning Course Materials Journal

IRS NIXES ABUSIVE CHARITABLE REMAINDER ANNUITY TRUST AM 2020-006 There are so many defects in the plan examined in the Chief Counsel Memorandum released on June 26, 2020, that there is little to learn from it. But it is a fascinating read, for no...