Professor Gerry W. Beyer has made available for download his article, published in the proceedings of the Texas College of Probate Judges 2019 Annual Meeting, Recent Cases: Intestacy, Wills, Probate, and Trusts (Aug. 30, 2019). The Abstract is as follows:…
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Estate Planning with Paul Labiner Interview with Paul Labiner about: Estate Planning Power of Attorney Safeguards to the title Call now 1 (561) 998-2362 The Law Office of Paul S. Labiner www.bocaratonestateplanning.com 5499 North Federal Hwy, Suite K, Boca Raton…
Fei Zhao, CPA, has published his article in the AICPA Tax Adviser, New rule on nonresident aliens in an S corporation. The Abstract is as follows: The new tax law provides a way to avoid the unexpected termination of the…
Nanaz Benyamini has published his article, Tax-exempt trusts: New guidance on Sec. 199A deduction in The AICPA Tax Adviser (Nov. 1, 2019). The Abstract is as follows: The IRS has posted informal guidance to explain how trusts that file Form…
The U.S. Treasury Department and IRS today released for publication in the Federal Register proposed regulations (REG-132210-18) to update the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement…
Troy K. Lewis, CPA, CGMA; Brian C. Spilker, CPA (inactive), Ph.D.; and Kamri S. Call, have published their article, The Taxation of Collectibles in The AICPA Tax Adviser (Nov. 1, 2019). The Abstract is as follows: The tax rate on…
The Harvard Business Review is offering a free webinar on The Secrets of Strong Family Businesses on November 12, from 12-1 pm EST. The Abstract is as follows: Family businesses are the cornerstone of most national economies. They can create…
The IRS has issued final regs on the new information reporting obligations for reportable policy sales of life insurance contracts and payments of reportable death benefits under Code Sec. 6050Y, as added by the Tax Cuts and Jobs Act. The…
The Tax Court, in Coal Property Holdings, LLC v. Commissioner, 153 T.C. No. 7 (Oct. 28, 2019), held that an LLC was not entitled to a charitable contribution deduction because the conservation purpose of the easement was not “protected in…
Wealth X has released and made available for download the seventh edition of its World Ultra Wealth Report, which analyzes the state of the world’s ultra wealthy population, or those with $30m or more in net worth, which showed muted…