Below you will find articles from our legal journals on a variety of pressing legal topics.
Some questions about the new excise tax on nonprofit executive compensation — like how to treat employees from a company’s “predecessor” — might not make it into initial guidance. The predecessor question might not be a “first-round issue” given...
In the following Federal Gift Tax Outline: Transactions subject to Gift Tax Annual Exclusions (IRC Section 2518) Gift splitting (IRC Section 2513) Disclaimers (IRC Section 2518) Marital Deduction (IRC Section 2523) Charitable Deduction [line] I....
A new federal [FMLA] credit for paid employee leave isn’t available to employers whose states or localities mandate the benefit. Carol Weiser, acting benefits tax counsel at the Treasury Department, made that point September 25 while discussing...
The new tax on athletic facilities provided by tax-exempt employers can easily be avoided through an existing deduction, according to one practitioner. “You can get around that fairly easily by making the on-site athletic facility available to all...
Professor Christopher Hoyt from University of Missouri-Kansas City discusses tax saving strategies. What strategies work best, and what are the most common problems estate planners encounter? What actions can be taken to overcome the challenges and...
Estate Planning for the Family Business Owner will feature a prestigious faculty composed of some of the most experienced, prolific, and talented practitioners in estate planning, tax, insurance, and employee benefits, who will offer the latest...
What Is Cryptocurrency for U.S. Federal Income Tax Purposes? Cryptocurrency is not regulated by a centralized bank or any centralized governmental system. This may come as a surprise. Wouldn’t the government want to make sure that what seems to be...
American Law Institute Continuing Legal Education (ALI CLE) has announced that Life Insurance Company Products 2018: Featuring Current SEC, FINRA Insurance, Tax, and ERISA Regulatory and Compliance Issues will be held on November 7 - 9, 2018, in...
San Francisco, September 11, 2018. American Law Institute Continuing Legal Education (ALI CLE) has announced that International Trust and Estate Planning 2018 will be held on November 1 - 2, 2018, in San Francisco, California. This annual...