Mariya V. Link

McGuireWoods reports that the IRS can now legally withdraw a federal tax lien after it has been released, if "doing so would be in the best interests of the taxpayer and the United States."  This announcement could significantly benefit taxpayers... Read More

McGuireWoods reports that the IRS extended no "unbundling" of fiduciary fees treatment to tax years before January 1, 2010 (Notice 2010-32).  The trustees would be able to continue to deduct their entire amount of "bundled" fees without regard to... Read More

On April 5, 2010, ABA Journal reporters moderated an audio chat between chief legal officers and top law firms leaders.  This discussion focused on the use of the alternative billing practices as alternative to billable hour. ... Read More

Moses & Singer, LLP has posted its Spring 2010 newsletter that covers the following topics: New "HIRE" Act Impacts Foreign Reporting Grantor Retained Annuity Trusts: Here Today, Gone Tomorrow? A Cautionary Tale Regarding Will Executions Pushing Bac... Read More

The Wealth Counsel presents a Complimentary Live Online Meeting with Webinar Replay followed by a Live Q & A on "Now What?  Practical Solutions for Estate Tax Planning in 2010 and Beyond." FRIDAY, APRIL 23, 2010, 1:00-2:00 p.m. EDT To reg... Read More

McGuireWoods published its first installment in a series of WorkCite articles, which will help employers understand Patient Protection and Affordable Care Act, as well as its companion bill, the Health Care and Education Reconciliation Act of 2010... Read More

Moses & Singer LLP presents a Webinar Program on "New Developments in Foreign Trusts and Foreign Account Reporting." WEDNESDAY, APRIL 28, 2010, 2:00-3:00 p.m. ET The Webinar will review provisions of the HIRE Act and proposed regulations on foreign... Read More

The New York Times, in an article by Stephanie Strom titled: "One-Fourth of Nonprofits Are to Lose Tax Break," reported that as of midnight on May 15 as many as a quarter of nonprofit organizations may lose their tax... Read More

Venable, LLP, in an article by Charles Kolstad and Rory Cohen titled: "HIRE Act Takes a Higher Toll on Foreign Entities," discusses new rules and burdens on the foreign institutions and investors with US investments.  These new requirements are re... Read More

Miller Chevalier presents an ERISA University Teleconference on "Protecting Yourself From Employer Stock Litigation." THURSDAY, MAY 13, 2010 at 1 p.m. EST The Teleconference will discuss class action participant lawsuits and ways plan fiduciaries can ... Read More

An article authored by Donald T. Rocen, a former IRS Deputy Counsel (Operations), titled "The IRS Sets its Sight on the Wealthy," and published in the CCH Wealth Planning Advisor, has been made available by Miller & Chevalier on their we... Read More

McGuireWoods reports that for the taxable years beginning on and after January 1, 2013, a new 3.8% surtax will be imposed on the passive investment income of certain taxpayers, including trusts and estates.  New section 1411 of the Inter... Read More

Due to unforeseen circumstances, a previously scheduled Webinar on "New Developments in Foreign Trusts and Foreign Account Reporting" presented by Moses & Singer LLP has been postponed to   TUESDAY, MAY 11, 2010 at 2:00 p.m. ET The W... Read More

CCH Reports that IRS released a draft of Schedule UTP, Uncertain Tax Positions Statement that should be used by certain taxpayers to report uncertain tax positions.  The taxpayers with uncertain positions that affect their income tax liability wou... Read More

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An interactive tool that shows state-to-state migration data was launched by the Tax Foundation.  The tool, which is based on the IRS tax return data and includes both financial and personal information, allows user see and compare the movement of... Read More

On August 9, 2010, the Treasury Inspector General for Tax Administration (TIGTA) has released Statistical Trends in Retirement Plans (Reference Number: 2010-10-097).  Some of the TIGTA findings are: (1) a number of options available for workers to... Read More

The Heritage Foundation published an article by Curtis Dubay.  The article discusses reporting policies in the Patient Protection and Affordable Care Act (PPACA).  It focuses on the new requirement that businesses must report more information... Read More

The Heritage Foundation published an article by Curtis Dubay.  The article discusses the effects of the impending expiration of the 2001 and 2003 tax relief packages.  The author argues that America's senior citizens will be disproportionatel... Read More

The Social Science Research Network reports that Jane K. Winn and Angela Zhang published an article titled "China Golden Tax Project: A Technological Strategy for Reducing VAT Fraud."  The article addresses a major fiscal reform project called "Go... Read More

The Wall Street Journal published an article titled "What Should We Do With the Estate Tax?"  The article examines ramifications of the actions or inactions by the Congress.  Please click here for the article.  Posted by ... Read More

The New York Times published an article titled: "Your Coming Tax Cut (or Not)."  The Bush's tax cuts of 2001 and 2003 are set to expire at the end of 2010.  The article analyzes the effect of the extensions of the... Read More

American Bar Association published an article titled "Lawyer's Legal Fight with School is 'Cautionary Tale of the Internet Age.'"  The article describes a legal fight in which a lawyer, Herbert Nass, is engaged in with the Horace Mann School,... Read More

American Bar Association published an article titled "Wash. AG's Settlement with LegalZoom Bars Fee Comparisons Absent Disclosure."  The article reports that Washington Attorney General reached a legal settlement with LegalZoom barring the co... Read More

American Bar Association published an article titled "Bite the Bullet Point."  The article addresses use of the PowerPoint in the presentations.  The article lists questions which every attorney should ask himself or herself before makin... Read More

The Forbes Magazine published an article by Janet Novack titled "The Best Tax Breaks Go To The Rich."  Please click here for the article.  Posted by Mariya V. Link, Associate Editor, Wealth Strategies Journal... Read More

Baron Capital founder Ron Baron discusses the Long-Term Investment strategies on Forbes.com.  Click here for the entire interview.Posted by Mariya V. Link, Associate Editor, Wealth Strategies Journal... Read More

The Wall Street Journal has published an article by Mark Maremont and Leslie Scism titled "Shift to Wealthier Clientele Puts Life Insurers in a Bind."  The article analyzes a shift in the insurers' base away from middle-class households that used... Read More

The Atlantic published an article titled "The 'Death Tax' Makes Its Ominous-Sounding Return to Election Politics."  The article looks at the role of the Estate Tax in the upcoming election.  Usually, the Estate Tax is not one of the... Read More

In the article by Richard W. Rahn published in The Washington Times and titled "Rahn: Death-wish Democrats," Mr. Rahn analyzes the ramifications of the Democrats' actions and/or inactions in the past four years with respect to taxes.  Even though... Read More

In the article by Jay Heflin titled "Estate Tax May Become Another Nail-biter Debate When Lawmakers Return" and published in The Hill, Mr. Heflin analyzes how the issue of the estate tax will play out in the post-election lame-duck... Read More

In the October 2010 issue of The WealthCounsel Quarterly newsletter, experienced practitioners share practice-building tips and legal technical strategies.  Click here to access.Highlights Include Articles on the Following Topi... Read More

The National Business Institute is sponsoring a 90-Minute National Teleconference on October 25 entitled Current Topics in Medicaid Planning.  Explore the latest trends and toughest challenges of Medicaid practice and get a legal analysis of their... Read More

In the article published in The Trust Advisor Blog written by Scott Martin and titled "Dennis Hopper Trust Suit against Estranged Wife Becomes Risky Business," the author examines the legal ramifications of Dennis Hopper's death in light of his unfinis... Read More

The National Law Journal and Fordham Law School cordially invite you to a complimentary Webinar with free CLE credit in NY, TX, IL and CA.WAIVING ATTORNEY-CLIENT PRIVILEGE: UNDERSTANDING RULE 502NOVEMBER 2, 20101PM EDTFederal Rule of Evidence 502, sign... Read More

In an article titled "Keep Sight of Personal Values in Tax Planning" and published in The Globe and Mail, a proposition that tax planning must start with what you value, and not merely with the value of what you own,... Read More

In the article titled "Banks Shared Clients' Profits, but Not Losses," published in The New York Times, the strategy called securities lending is addressed and analyzed.  The basic structure of these investments could be summed up as follows: fund... Read More

In an article by Robert H. Frank, economics professor at the Johnson Graduate School of Management at Cornell University, titled " Income Inequality: Too Big to Ignore" and published in The New York Times, Mr. Frank addresses and analyzes the... Read More

In the article by Paul Sullivan titled "Structured Like a Mutual Fund, Traded Like a Stock" and published in The New York Times, Mr. Sullivan explores the exchange-traded funds as an investment mechanism and analyzes the advantages and disadvanta... Read More

Ann Mumford, Professor of Law at Queen Mary University of London School of Law, published an article titled "From Dahomey, to London, to DC: 'Marketing' Wealth with the Proposal for a Comprehensive Inheritance Tax."  Below is the abstract availabl... Read More

This will come as no surprise to the most elder law attorneys, but the Survey conduced by the Elder Law Answers revealed that most of them do in fact work more than 40 hours a week.  According to the survey,... Read More

In the article by Janet Novack titled "Should Congress Let The Next Mark Zuckenberg Prepay His Estate Taxes?" and published in Forbes, Ms. Novack discusses intriguing proposal by Senate Finance Committee member Maria Cantwell (D-WA), which would allow ... Read More

In the article by Jackie Calmes published by The New York Times and titled "Tax Cut Timing is Proving Problematic for Democrats," Ms. Calmes discusses the ever present issue of Bush tax cuts and its upcoming expiration.  The Congressional Democrat... Read More

In the article written by Binyamin Appelbaum titled "Investors Put Money on Lawsuits to Get Payouts" and published in The New York Times, Mr. Appelbaum discusses the new investment opportunities that large banks, hedge funds and private investors are i... Read More

In the article published by The Trust Advisor Blog and titled "New Hampshire Sets Sights on Becoming the New Delaware of the East," the Blog discusses a role of New Hampshire as an interstate trust company destination.  Until recently, Delaware... Read More

In the article by Patrick J. Lamb titled "Lawyers Have Incredible Lack of Interest in Changing Legal Marketplace" and published in the ABA Journal, Mr. Lamb discusses major changes that are taking place in the legal profession.  The new... Read More

Market Watch article by Rial Moulton titled "Year-End Harvesting," examines the anomaly in this year end actions of investors and their financial and tax advisors.  Usually, this time of year is spent looking through portfolios for investments wit... Read More

PR Newswire published an article reporting that with the release of Revenue Ruling 2010-29, the IRS has reduced the interest rate used to value certain split-interest trusts created in December 2010 to 1.8%, an all time low.  As a result,... Read More

The wait is finally over.  On Monday, President Obama unveiled a compromise deal to extend all expiring Bush-era tax cuts for all Americans for two years and to renew benefits for the long-term unemployed for 13 additional months.  The... Read More

If the Obama-Republican compromise passes the Congress,  it could be the best year for the wealthy.  If the deal that was negotiated by President, while excluding House Democrats from the negotiations, goes through as proposes, it would mean ... Read More

The article titled "Advisors Predict Obama Tax Deal Will Hurt Trust Business" and published in The Trust Advisor Blog discusses the implications of the new 35% estate tax rate and $5 million individual exemption, a $10 million for a... Read More

American Bar Association presents Teleconference and Live Audio WebcastThe Estate Tax-What Is Going On and What To Do Before 2011 (Or, Wandering Through Alice's World)Thursday, December 16, 20101:00PM - 2:30PM EasternProgram InformationMajor chang... Read More

In the article titled Is Law School a Losing Game, written by David Segal and published by The New York Times, Mr. Segal discusses an ever prevalent dilemma of whether law degree is as valuable as national statistics lead us to believe.... Read More

The 45th Annual Philip E. Heckerling Institute on Estate Planning is being held on January 10-14, 2011 at the Orlando World Center Marriott Resort and Convention Center in Orlando, Florida.The complete list of proceedings and speakers is available on t... Read More

American Bar Association has posted its initial daily Reports of the 45th Annual Heckerling Institute on Estate Planning. Introduction, Part I, Monday January 1To read the introductory remarks, click here. Report 1, Monday, January... Read More

DELOITTE presents the following Financial Services Webcasts.  See below for a brief description of the Webcasts provided by Deloitte and registration links.Special Edition Webcast: Insurance Friday, February 4, 2:00 PM EST To register cl... Read More

This may be seen as a boost to business for both estate planners and physicians, The Trust Advisor Blog in its article titled "Obamacare to Send Seniors to Estate Planners Before Visiting Their Doctor" reports that starting January 1, 2011, physic... Read More

ABA Section of Real Property, Trust and Estate Law presents a Teleconference and Live Audio Webcast Donee Selection and Practical Considerations Under Petter Formula Allocation ClausesTuesday, March 1, 2011 1:00pm - 2:30 pm EasternThe follow... Read More

ABA-CLE presents Live WebinarEstate and Tax Planning for Same-Sex CouplesTuesday, February 22, 20111:00pm - 2:30pmThe following is the program description provided by ABA: Because of the existing patchwork of protection in this country, same-sex couple... Read More

In the article published in The Wall Street Journal and titled "More Super-Rich Investors Get U.S. Citizenship," Robert Frank discusses a new debate over allowing people to "buy" citizenship.  Britain's Home Office is considering making easier for... Read More

In the article published in The Wall Street Journal and titled "Raising Taxes on the Rich.  Cuz the Bible Tells Us So?",  Robert Frank discusses unique, if not novel, argument of Minnesota Gov. Mark Dayton to raise taxes on the rich... Read More

In the article published on Market Watch and titled "Tax Relief Act: Four Retirement Moves to Make," Robert Powell discusses how The Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of 2010 ("Tax Relief Act") signed by Obama into... Read More

Deloitte published an Updated Guidance to Tax and Wealth Planning in 2011 - Addressing Opportunities Within New Tax Act as a guide to The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the Act).  The Updated Guid... Read More

The New York Times published an article titled "How Families Avoid Scandal, When Any Slip Can Go Viral."  The article addresses privacy violations that affluent people are trying to protect.  They are: isolated annoyances and the breaches tha... Read More

The Wall Street Journal published an article by Andy Kessler titled "Is Your Job an Endangered Species?"  In the article, Mr. Kessler analyzes the latest statistics from The Bureau of Labor Statistics concerning the job growth.  Mr. Kessler f... Read More

The New York Times published an article by Paul Sullivan titled "Some Remedies for the Pain When Couples Talk Money."   In the article, Mr. Sullivan discusses how men and women view their investments in light of recession and before.... Read More

Janet Novack's article published in Forbes and titled "Obama Budget Raises Taxes on Rich and Big Estates, Sends $250 Checks to Seniors," discusses 2012 budget proposals.  In the new budget proposal, Obama went back to calling for letting Bush tax... Read More

The Wealth Counsel presents a free complementary webcast for estate planning professionals."To ILIT or Not to ILIT.  That is the Question."Wednesday, February 23, 20111:00 - 2:00 p.m. ETRegister NowTopics Presented: Responsibilities and malpr... Read More

The Wall Street Journal published an article by Robert Frank titled "The Fall of a Billionaire's Wife."  In the article Mr. Frank tells a story of Mrs. Patricia Kluge who despite her divorce settlement in excess of $1 billion... Read More

Steve Akers and Bessemer Trust are hosting a webcast during which highlights from the Heckerling Conference will be discussed.Steve Akers WebcastFriday, March 4, 20111:00 PM EasternTo access webcast click here.The following is Bessemer Trust's su... Read More

FPA Practice Management Center blog discusses a tool that can help organize seminars more easily.  The tool is Eventbrite and the following are some features highlighted by FPA.Here are some of the cool features of using Eventbrite for seminar reg... Read More

Mark and Angel Hack Life blog published a list of 8 Stupid Mistakes Smart People Make.  According to the blog, they are:They confuse being busy with being productive.They spend time pursuing bogus achievements.They learn how to do something a... Read More

In the article titled "Millionaires Need $7.5 Million to Feel Wealthy" and published in The Wall Street Journal, Robert Frank discusses relative benchmarks millionaires set for themselves in ascertaining their own wealth.  $7.5 million is the numb... Read More

CNN Money.com  in the article titled "Death Tax Revenue Tumbles 22%" reports that federal estate tax collections in 2010 fell 22% from a year ago.  The tax collections were the lowest since 1997.  Any collection of fe... Read More

Morningstar published an article by Christine Benz titled "Stay a Step Ahead of the Tax Collector."  In the article Ms. Benz discusses current tax law changes and how those changes can minimize the effect on the bottom line.  Ms. Benz... Read More

The Wall Street Journal published an article titled "A Matter of Trust: Giving Away a Home."  The article discusses an estate planning tool known as "qualified personal residence trusts" or QPRT.  In the times of the economic downturn mo... Read More

It's good time to be a pet.  The Wall Street Journal published an article titled "Trust Funds for Pets are on the Rise" discussing the rise of the trusts for pets.  A tale of Leona Helmsley's dog Trouble who... Read More

It depends who you ask, but there are indications that conspicuous consumption is back.  The Wall Street Journal published an article by Robert Frank titled "Top Signs Conspicuous Consumption is Back."  In the article Mr. Frank discusses the ... Read More

If you want a job at UBS, it's time to stock up on flesh-colored underwear.  The article published on CNBC and titled "Wear Flesh-Colored Underwear, UBS Tells Employees" describes a new dress code for UBS's retail-client employees.  Among the... Read More

As the wedding of the century draws near, speculations began to circulate about whether or not William will be the first royal ever to sign a prenup agreement.   The article published on Afuahirsch's Lawblog published on guardian.co.uk titled... Read More

Wills and Trusts are not only for very wealthy.  The article published on smartmoney.com and titled "Why Most People Need and Estate Plan" describes the reasons why everyone needs an estate plan.  The plan need not be elaborate and... Read More

If you think dog therapy would work for you as a stress relief, then Yale Law School is the place to be.   The article published by The New York Times and titled "For Law Students With Everything, Dog Therapy... Read More

The article published on The Ohio Trust & Estate Blog and titled "Posthumously Conceived Children and Their Uphill Battle for Inheritance Rights" highlights difficulties faced by children who were conceived after a death of a parent.  At the p... Read More

The article published in Forbes and titled "How Marriage Can Boost or Cut Your Income Tax Bill" highlights the ways in which marriage can affect income taxes.  Taxing combined incomes rather than separate ones may actually lead to a... Read More

Business School Directory published an article containing a list of celebrities who hate paying taxes.  While it may seem that after making tremendous amount of  money, it should be easier to set some aside for Uncle Sam, some celebrities jus... Read More

The article published on MercuryNews.com and titled "Opinion: Myths about the rich and poor in U.S." rebuts the common misconception that the rich keep getting richer, while poor keep getting poorer.  The article discusses and analyses the elemen... Read More

The Wall Street Journal published an article by Robert Frank titled "Young, Wealthy Investors Trust Facebook More Than Their Advisers."  In the article, Mr. Frank discusses the latest shift among under 50 crowd away from their financial ... Read More

The article published in Forbes and titled "Time to File That Gift Tax Return" highlights the importance of filing timely and accurate gift tax returns.  While the majority of people concentrate on their personal income tax returns, the gift tax... Read More

Wealth Counsel presenets a Free Live Webcast Sometimes Less Is More Designing Effective Charitable Planning Strategies for Today's Savvy Philanthropist Thursday  May 12, 2011 1:00 to 2:00 p.m. Eastern To register, clck here. The following is a lis... Read More

The article by Robert Frank titled "Rich Lists Are in 'Public Interest,' German Judge Rules" and published in The Wealth Report reports that the publications can continue to publish lists of wealthy people and their assets, because such reports are... Read More

The Planned Giving Design Center reports that under Revenue Ruling 2011-11, the applicable section 7520 rate remained unchanged from April to May and is currently at 3%.  The rate is used to determine the present value of an annuity, a... Read More

ABA published an excerpt from an article written by Sheila M. Blackford and titled "Managing Your Client Trust Account."  The excerpt concentrates on eight tips that Ms. Blackford offers in her article concerning client trust accounts.  They ... Read More

The Trust Advisor Blog posted an article titled "Savvy Advisors Using 'Lock in Estate Tax Exemptions Now' Marketing Opportunity to Gain New Client Relationships."  The article describes recent changes to the estate tax law and how the year 2013 ma... Read More

Washington Business Journal in an article titled "D.C. Estate Tax at $35 Million Six Months Early" reports that through the first two quarters of the fiscal year 2011, the District has collected $34.96 million in estate taxes, hitting the projected... Read More

ABA presents Teleconference and Live Audio Webcast Creating Grantor TrustsTuesday, May 10, 20111:00 p.m. - 2:30 p.m.Program information as provided by ABA:Grantor trusts are one of the most powerful tools in an estate planner's arsenal. This progr... Read More

An article published by Advisor One titled "Beneficiary Designations and Divorce Decrees: A Cautionary Tale" should serve as a cautionary tale to individuals contemplating a divorce after a life of intertwined finances with their spouses.  The art... Read More

说的太好了，非常有道理。 去口臭 www.etaor.com Read More

心理效应会对身体、特别是对瘦身产生什么样的结果呢? www.91jfss.com Read More