Subscribe to or View our Newsletter

If you would like to receive our firm newsletter discussing important tax and legal issues, please enter your email address into the Google Groups box (we use Google Groups to manage our subscriber list) and press the Subscribe button.

Each newsletter (published every two weeks) includes information on how to unsubscribe, so you can always cancel:

Subscribe to Tax & Business Update

Email:

Browse Archives at groups.google.com

Also available is our more regular tax posting, which delivers an email with our most recent articles about 3 times every week:

Articles, Items, & Outlines of Interest

GUIDEBOOK FOR U.S. TAXATION OF FOREIGN INDIVIDUALS, an easy to understand guide regarding U.S. income, estate and gift tax rules and their application to nonresidents of the U.S., including a discussion of the rules for determining U.S. residency for U.S. tax purposes.

SUMMARY TABLE - RESTRICTIONS ON TRANSFER OF FLORIDA HOMESTEAD PROPERTY

CHOOSING WHETHER TO USE A CORPORATE OR INDIVIDUAL TRUSTEE

SUBSTANTIAL PRESENCE TEST FOR INCOME TAX RESIDENCY (Mindmap), a collapsible - expandable diagram of the test for determining whether a nonresident is characterized as a U.S. resident for U.S. income tax purposes based on days present in the U.S.

TAX RESULTS OF SETTLING TRUST LITIGATION INVOLVING QTIP TRUSTS. Modifying, transferring beneficial interests in, or making distributions from a QTIP trust, in context of the settlement of trust litigation or otherwise, involves numerous complex tax issues, including Section 2519 gift taxes, other possible gifts, estate taxes and income taxes. To assist others in dealing with these issues, Charles Rubin of our office published an article on the subject, which was published in January 2009 in Estate Planning, a Warren Gorham Lamont publication. A slightly updated version, in outline form, is also available here, as Charles Rubin's 2010 presentation materials at the 2010 Heckerling Institute on Estate Planning.

ESTATE PLANNING STRATEGIES IN A LOW-INTEREST RATE ENVIRONMENT. The low interest rate environment we are presently in provides opportunities for transfer tax planning that are not available, or not as advantageous, in times of higher prevailing interest rates. Jordan Klingsburg of our office has written a useful analysis of the current opportunities.

IRS GUIDANCE IS HELPFUL, BUT ALSO OVERREACHES. This article in the Tax Management International Journal by Charles Rubin that analyzes and comments upon the 2009 guidance issued by the IRS in Notice 2009-85 relating to expatriation of U.S. persons.

REGULATIONS SHIFT BURDEN OF UNCERTAIN AND CONTESTED 2053 CLAIMS AND EXPENSES TO TAXPAYERS. This Journal of Taxation article by Charles Rubin analyzes new Treasury Regulations that provide new and extensive rules for addressing when deductions can be taken for federal estate tax purposes for uncertain and contested claims and expenses.

FATCA (2010) FOREIGN PROVISIONS - ANALYSIS. Charles (Chuck) Rubin's presentation to the 29th International Tax Conference regarding the new international tax provisions introducted under the FATCA provisions of the 2010 HIRE Act. Both the Powerpoint Presentation and Full Outline are available.

2011 INTERNATIONAL TAX ANNUAL UPDATE. Robert Chaves' presentation to the 29th International Tax Conference.

NUTS AND BOLTS OF CONTESTED GUARDIANSHIP. Peter Forman's and Sean Lebowitz' presentation materials to the 28th Annual Estate & Probate Seminar.

NEW FORM 8938 REPORTING REQUIREMENTS FOR FOREIGN FINANCIAL ASSETS. Charles (Chuck) Rubin's presentation materials to CPA's and other interested persons, include an executive summary and a detailed analysis.