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No One’s Sure Who Qualifies for this $415B Tax Deduction

Congressional Republicans created a juicy new tax break for clients when they rewrote the U.S. tax code late last year.  Three months later, hundreds of thousands of them still do not know if they qualify.  The IRS has said it will provide guidance detailing exactly who is allowed to take the so-called pass-through deduction.  With billions of dollars at stake, business groups are lobbying for the agency to ...

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When You Should Establish an IRA as a Trust

The Benefits of Setting Up a Trusteed IRA Trusteed individual retirement accounts are not right for every circumstance, but they can provide additional control over assets.  For example, trusteed IRAs can help clients determine what happens to assets after the death of a beneficiary, which can be especially useful for clients who have been married multiple times.  Talk with your clients about trusteed and o ...

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Federal Cases: ESOP Fidiciuary Responsibility, Valuation Misstatement Penalties, More

Plus: Bishop v. Commissioner Rules on When and Whether a Bad Debt Loss Can Be a Claimed Deduction In Schwab v. Commissioner, a case turns on when a variable universal life insurance policy is a taxable event.  In Boone Operations Co., LLC v. Commissioner, find out when contributing fill dirt to the city of Tucson is or isn’t a charitable or taxable event. ...

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Wills, Trusts, & Estates Law — Top Downloads: Premarital Agreements, Posthumous Conception, and “Occupy the Tax Code: Using the Income Tax to Reduce Inequity”

SSRN Journal of Wills, Trusts, & Estates Law — Top 10 Papers Downloaded Nov-January Include Pieces on Valuation Discounting, Tax-Deductible Conservation Easements,  and More The Wills, Trusts & Estates Prof Blog reports  the top downloads from November 21, 2012 to January 20, 2013 from the SSRN Journal of Wills, Trusts, & Estates Law for all papers announced in the last 60 days.  Here are the to ...

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