Tax Law

Recent Posts

Doing the Math: Interest Rate Trends and Common Estate Planning Techniques, from Morrison & Foerster LLP
Posted on 5 Jun 2012 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate"... Read More

Pepper Hamilton LLP: Application of Interest Netting Rules to Consolidated Groups
Posted on 19 Jan 2012 by Pepper Hamilton LLP

By Todd B. Reinstein and Nicholas Metcalf As is widely known, taxpayers must pay interest on tax deficiencies and the IRS must pay interest on overpayments. 1 The interest rates charged by the IRS for deficiencies is not surprisingly higher... Read More

Doing the Math: Interest Rate Trends and Common Estate Planning Techniques, from Morrison & Foerster LLP
Posted on 5 Jun 2012 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate"... Read More

Pepper Hamilton LLP: Application of Interest Netting Rules to Consolidated Groups
Posted on 19 Jan 2012 by Pepper Hamilton LLP

By Todd B. Reinstein and Nicholas Metcalf As is widely known, taxpayers must pay interest on tax deficiencies and the IRS must pay interest on overpayments. 1 The interest rates charged by the IRS for deficiencies is not surprisingly... Read More

Debt Clock Ticking: How Much Time is Left?
Posted on 29 Oct 2010 by Martin A. Sullivan

Economists at Congressional Budget Office are doing their best to educate their bosses about the dangers of rising government debt. In a recent report they warn that debt crowds out private capital formation, that it increases the likelihood of inflation... Read More