Below you will find articles from our legal journals on a variety of pressing legal topics.
Wealthy individuals concerned that the higher estate and gift tax exemptions will disappear in 2026 can use a special trust planning technique to ensure they use up their bonus exclusion amount without giving up much. Those who are interested in...
Barbara D. Andrews of California Academy of Sciences discusses the use of an "Incident Command System" to effectively manage major incidents within an organization. This highlight is part of the on-demand series from the Legal Issues in Museum...
The exclusion of several professional service fields from the benefits of the new pass-through deduction left many professionals dismayed, but non-grantor trusts could help bypass that obstacle. Grantor trusts have been the entity of choice for...
In Epic Systems Corp. v. Lewis (a companion case to NLRB v. Murphy Oil USA and Ernst & Young v. Morris), the U.S. Supreme Court finally and decisively put to rest the Obama-era NLRB's aggressive contention that the National Labor...
Elena J. Voss of the Metropolitan Museum of Art and Dan H. Berger of Curran & Berger LLP discuss the recent changes in immigration policy and its potential impact on museums. Voss also discusses drafting exhibition agreements and responsible...
Jeffrey De Blois of the Institute of Contemporary Art/Boston discusses an art exhibit, its technology, and the challenges the piece presented to the museum from a curator's perspective. S. Jason Balesta of Massachusetts Institute of Technology...
The Tax Cuts and Jobs Act’s delayed repeal of the deductibility of alimony payments and a provision governing trusts in cases of divorce may add some urgency to couples looking to separate. “As a tax policy matter, we encourage divorce in 2018,”...
Laura Damerville of the Smithsonian Institution and Sara Geelan of the Barnes Foundation discuss the new tax law and how tax-exempt employers are now taxable when they pay certain fringe benefits to their employees such as monthly parking passes....
Ronald Aucutt provides expert insights in his nearly 90 minute presentation at ALI CLE's Planning Techniques for Large Estates 2018 annual conference. Aucutt's segment, Sales to IDITs, GRATs, Etc., covered a number of areas including: Yse if...