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IRS: Return Preparer Fraud Is on the IRS Annual “Dirty Dozen” List of Tax Scams to Avoid During the 2016 Filing Season

The Internal Revenue Service warns taxpayers to be on the lookout for unscrupulous return preparers, one of the most common “Dirty Dozen” tax scams seen during tax season. Included are some tips on how to choose your return preparers carefully.

The IRS.gov website provides insight on return tax fraud, which begins … Continue reading

Will Regulation 650/2012 Simplify Cross-Border Successions in Europe? by Mireia Artigot-Golobardes

Mireia Artigot-Golobardes has made available for download her article, “Will Regulation 650/2012 Simplify Cross-Border Successions in Europe?” published in the Wills, Trusts, Estates Law eJournal, Vol. 12, No. 4, Feb. 2016.

The Abstract reads as follows:

This paper addresses recent changes in European succession law brought about by the European Commission’s

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Euthanizing Small Charities: The Threat of Small Trust Termination Statutes by Alyssa A. DiRusso

Alyssa A. DiRusso has made available for download her article, “Euthanizing Small Charities: The Threat of Small Trust Termination Statutes,” published in the Wills, Trusts, Estates Law eJournal, Vol. 12, No. 4, Feb. 2016.

The Abstract reads as follows:

With the widespread adoption of the Uniform Trust Code, many American

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Slaying Contingent Beneficiaries by Kevin Bennardo

Kevin Bennardo has made available for download his article, “Slaying Contingent Beneficiaries,” published in the Wills, Trusts, & Estates Law eJournal, Vol. 12, No. 4, Feb. 2016.

The Abstract reads as follows:

This Article analyzes what impact, if any, the slaying of one beneficiary by another should have on distribution

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What is Left of the Non-Delegation Principle? by Lionel Smith

Lionel Smith has made available for download his article, “What is Left of the Non-Delegation Principle?” published in the Wills, Trusts, Estates Law eJournal, Vol. 12, No. 4, Feb. 2016.

The Abstract reads as follows:

In 1944, the House of Lords held that outside of the field of charitable bequests,

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David Shayne: Benefits Due a Child Conceived After a Parent’s Death Are Uncertain

By David Shayne

Are you sure who you would include as your descendants in your estate plan? Would it include stepchildren, children adopted as adults, non-marital children, and those born after the death of a parent? A relatively recent phenomenon is the birth of a child conceived artificially after a parent’s … Continue reading

The Jurisprudence of the Forced Share: The High and Late Middle Ages by Charles J. Reid Jr.

Charles J. Reid Jr. has made available for download his article, “The Jurisprudence of the Forced Share: The High and Late Middle Ages,” published in the Wills, Trusts, and Estates Law eJournal. Vol. 12, No. 4, Feb. 2016.

The Abstract reads as follows:

This paper represents a continuation of themes I

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Estate Planning for Copyrights, Patents, and Trademarks

Property disposed of in estate plans can include not just financial assets, real estate, and tangible items, but also intellectual property, such as the legal rights to certain works individuals have created or invented, which can be quite valuable.  Therefore, it is important to plan for them.

Scott C. Soady has … Continue reading

Julius H. Giarmarco: Transfers of FLP and FLLC Interests Require Immediate Attention

By Julius H. Giarmarco

Family limited partnerships (FLPs) and family limited liability companies (FLLCs), if properly structured, are attractive vehicles for administrative convenience; income, estate and gift tax savings; and creditor protection. It is important that an FLP or FLLC be formed for valid business purposes and not merely as … Continue reading

Not Your Mother’s Will: Gender, Language, and Wills by Karen J. Sneddon

Karen J. Sneddon has made available for download her article, “Not Your Mother’s Will: Gender, Language, and Wills,” published in the Marquette Law Review, Vol. 98, No. 4, Summer 2015.

The Abstract reads as follows:

“Boys will be boys, but girls must be young ladies” is an echoing patriarchal refrain from

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Conservation Easements and the Valuation Conundrum by Nancy A. McLaughlin

Nancy A. McLaughlin has made available her forthcoming article, “Conservation Easements and the Valuation Conundrum,” to be published in 19 Florida Tax Review __ (2016).

The Abstract is as follows:

For more than fifty years, taxpayers have been able to claim a federal charitable income tax deduction under Internal Revenue

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Legislative Approaches to Trust Arbitration in the United States by Lee-ford Tritt :: SSRN

Lee-ford Tritt has made available for download his article, “Legislative Approaches to Trust Arbitration in the United States.”

The Abstract is as follows:

In the United States, the treatment of mandatory arbitration provisions in trust agreements remains murky. This uncertainty may discourage estate planners from suggesting arbitration, even in cases

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Crummey Delivers Another Knockout Punch to the IRS by Phyllis Taite (formerly Smith)

Phyllis Taite has made available for download her article, “Crummey Delivers Another Knockout Punch to the IRS,” which was published in Tax Notes in November 2015.

The Abstract is as follows:

In this article, Taite discusses Mikel v. Commissioner, in which the Tax Court addressed whether the donors qualified for

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Kevin E. Packman – Even Though IRS Executives Do Not Know It, Employee Travel Reimbursements Can be Taxable

By Kevin E. Packman

On Tuesday, February 18, 2014, the Treasury Inspector General for Tax Administration (TIGTA) issued a report reviewing the long-term travel of certain IRS executives and found that nine of the thirty one executives whose records they studied made mistakes on their taxes. [1] The mistakes pertained … Continue reading

Comments on Proposed Treasury Regulations Defining Terms Relating to Marital Status by Anthony C. Infanti, The American Bar Association

Anthony C. Infant, has made available for download the Comments on Proposed Treasury Regulations Defining Terms Relating to Marital Status submitted by the Section of Taxation of the American Bar Association to Treasury on December 3, 2016.

The Abstract is as follows:

These comments respond to proposed Treasury Regulations defining

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