Journey to the West: Considerations for inbound foreign professionals regardless of net worth or length of stay.
Charitable Tax Planning in an Uncertain Coronavirus and Tax World: Walking-around knowledge on the basics and the new stuff.
Quid Pro Quo and Fundraising Events: Not following the charitable gift QPQ rules means trouble for charities and donors.
Quid Pro Quo Isn't Just a Political Issue: Not following the charitable gift QPQ rules means trouble for charities and donors.
Non-Fungible Tokens: A Fiduciary, Tax and Legal Snapshot: NFTs provide new challenges for administration and transfer that will keep all of us on our toes.
U.S. Supreme Court Decides Kaestner But Teaches Little: State tax on trust income violates due process clause.
Cahill, Powell and the Ongoing Evolution Of IRC Section 2036(a)(2): Ruling makes split-dollar arrangements less attractive and potentially impacts other planning techniques.
Proposals by States to Recast SALT Payments as Charitable Contributions: Are these a valid end-run around the new $10,000 limitation?
Conning to Grips With the New Charitable Gift Substantiation Regs: Practitioners need to understand what's now required.
The Personal Property Appraisal and Appraiser: Different objectives demand different approaches to value.
Not Knowing the S Corp Rules Can Be Dangerous to Your Client's Wealth: Avoiding pratfalls; how to fix muck ups.
Simplified Treatment for Missing The IRA Rollover Deadline: Self-certification available in 11 situations.
Miscommunications Between Donors And Donees: Noble intentions don't always translate to the best results.
Charitable Deductions for Gifts by Individuals, Partnerships and Corporations: A primer on a plethora of philanthropic provisions.
The Latest Developments in the Death of the Stretch IRA: We're one step closer to the end of this valuable estate-planning tool.
Long Arm of the Law: The risk to U.S. practitioners of prosecution for facilitating foreign tax offenses.
Springboard to Stronger Client Relationships: Use tax reform to start the conversation about charitable giving.