Tax Law

Recent Posts

Obama vs. Romney: What It Means for the Estate Tax - Will It be Eliminated or Renewed?
Posted on 20 Aug 2012 by Patricia Tyler

The December 31, 2012 sunset date for the estate tax, as provided by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, is once again quickly approaching, and in typical fashion there is a divide over what the fate of... Read More

2012 ALEC-Laffer Report Strikes Familiar Theme
Posted on 13 Apr 2012 by Peter Miller

The just-released 5 th edition of Rich States, Poor States , the American Legislative Exchange Council's (ALEC) report on economic competitiveness of the states, reaches familiar conclusions shadowing those set forth in preceding editions: How the... Read More

A Time Bomb of a Tax Code
Posted on 7 Apr 2012 by Christopher Bergin

There's a lot of serious news out there - tragedy, health care, a nuclear Iran. It seems the news of the day roars at us. But if you turn down the sound, you can hear it: tick, tick, tick. What is it, you say? It's the federal tax system,... Read More

Obama vs. Romney: What It Means for the Estate Tax - Will It be Eliminated or Renewed?
Posted on 20 Aug 2012 by Patricia Tyler

The December 31, 2012 sunset date for the estate tax, as provided by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, is once again quickly approaching, and in typical fashion there is a divide over what the fate of... Read More

2012 ALEC-Laffer Report Strikes Familiar Theme
Posted on 13 Apr 2012 by Peter Miller

The just-released 5 th edition of Rich States, Poor States , the American Legislative Exchange Council's (ALEC) report on economic competitiveness of the states, reaches familiar conclusions shadowing those set forth in preceding editions: How the... Read More

A Time Bomb of a Tax Code
Posted on 7 Apr 2012 by Christopher Bergin

There's a lot of serious news out there - tragedy, health care, a nuclear Iran. It seems the news of the day roars at us. But if you turn down the sound, you can hear it: tick, tick, tick. What is it, you say? It's the federal tax system... Read More

Portability of the Estate Tax Exemption of the First Spouse to Die - LexisNexis® Podcast
Posted on 28 Jul 2011 by LexisNexis Tax Center

On this edition, attorney Randy Spiro discusses how the estate tax exemption of the first spouse to die is only portable if an election is made on that spouse's estate tax return. He explains how many surviving spouses will not want to incur the cost... Read More

Tax Benefits Stay with Life Estate Owner
Posted on 13 Sep 2010 by Deirdre R. Wheatley-Liss

Will your taxes change if you make a gift of real estate subject to a life estate over a straight gift of real estate? Guest blogger Stacey Crowell Maiden, Esq. , Of Counsel to our Trusts and Estates and Elder Law Practice Group provides an explanation... Read More

Two Year Increase in Gift Tax Exclusion is Nearing Its End – The Window for Tax Savings Is Closing Quickly
Posted on 2 Apr 2012 by Morrison and Foerster LLP

By Genevieve M. Moore and Richard S. Kinyon , Morrison & Foerster LLP As reported in this space over the last several months, there has been unprecedented upheaval in the federal transfer tax world in the last few years. One element of this... Read More

Estate and Gift Tax Alert
Posted on 25 Jan 2011 by Frankfurt Kurnit Klein & Selz

The Tax Relief Act of 2010 was overwhelmingly passed by Congress and signed into law by President Obama on December 17, 2010. The new law provides numerous tax benefits for businesses and individuals for the next two years, including: Continuing... Read More

Still Time To Plan in 2010: The Estate Tax—We Are Still Flying Blind
Posted on 8 Nov 2010 by Pepper Hamilton LLP Trusts and Estates Practice Gr

With only two months left in 2010, the uncertainty surrounding the estate tax still hangs over our heads. There have been a variety of bills proposed over the past two years, yet we do not have an answer as to what 2011 will bring, and if we look... Read More

Changes To The Federal Estate, Gift and Generation-Skipping Transfer Taxes For 2011 And 2012
Posted on 3 Jan 2011 by Morrison and Foerster LLP

By Trusts, Estates & Nonprofit Organizations Group, Morrison & Foerster LLP On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Authorization Act ( H.R. 4853 , "the... Read More

Matthew Bender Valuation Handbook
Posted on 20 Sep 2012 by LexisNexis Tax Center

Valuation Handbook , a one-volume treatise, is intended for estate and tax lawyers faced with computing the value of a decedent's estate for federal estate tax purposes and for corporate and other commercial attorneys who handle the sale and purchase... Read More

University of Southern California Gould School of Law 2011 Tax Institute
Posted on 2 Nov 2011 by LexisNexis Tax Center

Matthew Bender and the University of Southern California Gould School of Law are pleased to present this new compilation of fourteen articles written by the biggest names in the field of taxation. The articles are divided into three areas: corporate;... Read More