Publications
Author, “Termination of QTIP Marital Trust Didn’t Create Gift Tax Liability,” WealthManagement.com, May 29, 2024
Quoted, “IRS Reverses Course on Grantor Trust Tax Reimbursement Clauses,” Tax Notes, January 3, 2024
Co-author, “Succeeding at the Pass: Succession Planning Strategies for Family Businesses,” New York Law Journal, September 10, 2023
Author, “Ninth Circuit Finds Heirs Personally Liable for Unpaid Taxes,” WealthManagement.com, May 24, 2023
Co-presenter, “The Power of Gifting Your Carried Interest,” Webinar, May 10, 2023
Author, “Tax Court Rules Debts Weren’t Deductible From Decedent’s Estate,” WealthManagement.com, March 24, 2023
Author, “Review of Reviews: ‘Dynasty 529 Plans and Structural Inequality,’ 61 Washburn Law Journal 497 (2022),” Trust & Estates Magazine, November 23, 2022
Author, “IRS Revises Simplified Late Portability Election Procedure” WealthManagement.com, July 12, 2022
Author, “Effect of Trust Modifications in a Settlement Agreement” WealthManagement.com, February 25, 2022
Author, “Tax Court Holds ‘Bigamous’ Estate Can Claim $79 Million Marital Deduction,” WealthManagement.com, June 9 2021
Author, “Review of Reviews: ‘An Estate Plan for Kanye West,’ Cardozo Arts & Entertainment Law Journal, Vol. 39 (2021),” Trust & Estates Magazine, May 21, 2021
Author, “Review of Reviews: ‘How Soon is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning,’ Quinnipiac Probate Law Journal,” Trust & Estates Magazine, May 18, 2021
Author, “Complications of Working Remotely” WealthManagement.com, January 27, 2021
Author, “California Lawmakers Propose First of Its Kind Wealth Tax,” WealthManagement.com, August 24, 2020.
Author, “Interest in Family Farm Included in Decedent’s Estate,” WealthManagement.com, May 5, 2020
Author, “Interest in Family Farm Included in Decedent’s Estate,” WealthManagement.com, May 5, 2020
Co-author, “Tax Law Update: July/August 2022,” WealthManagement.com, May 5, 2020
Author, “Estate’s Late Filing Penalty Reduced 30%,” WealthManagement.com, December 3, 2019
Author, “Power of Attorney Fells Tax Refund Claim,” WealthManagement.com, September 25, 2019
Author, “Estate Deemed Ineligible for Disability Exception,” WealthManagement.com, August 21, 2019
Co-author, “Tax Law Update,” Trusts & Estates Magazine, North Carolina statute taxing New York trust’s income was unconstitutional; and IRS rules that gift of a remainder interest in artwork is completed gift for tax purposes, August 2018 Issue
Co-author, “Another Reason to Fund Revocable Trusts: Maximize FDIC Coverage,” Trusts & Estates Magazine, June 2017 Issue
Co-author, “Tax Law Update,” Trust & Estates Magazine, Potential Repeal of Gift Tax; Notice 2017-15; and In Re Matter of the Estate of Anne S. Vose v. Lee, April 2017 Issue
Co-author, “Tax Law Update,” Trust & Estates Magazine, PLR 201652002; and IRS Notice 2017-12, March 2017 Issue
Co-author, “Tax Law Update,” Trust & Estates Magazine, IRS instructions for Form 709; PLR 201647001 permitting addition of tax reimbursement clause; and Proposed IRC Section 2704 regs create controversy, February 2017 Issue
