Los Angeles Real Estate Litigation Lawyer Jeffer Mangels Butler & Mitchell LLP Home
This article describes the basic U.S. federal income tax payment obligations that apply to the income and gains from investment by foreign investors who are non-U.S. residents in private investment funds that invest in U.S. real property. These obligations will impact the total financial return on investment of investors, and in some cases will require […]
Scott Harshman’s article “Tax Alert: Foreign Entity Ownership Compliance – Don’t Ignore the Repatriation Tax” was republished by Hospitality Trends on January 28th, 2019.
Jim Butler and Scott Harshman posted “Tax Alert: Foreign Entity Ownership Compliance – Don’t Ignore the Repatriation Tax,” on the Hotel Law Blog on January 23rd, 2019.
In 2017, if a client owned an interest in a foreign entity (directly or indirectly through a tiered entity structure), then an evaluation should have been done to determine whether the client owed a repatriation tax under the Tax Cuts and Jobs Act (TCJA). Many clients, and their tax advisors, are unaware of this obligation […]
Foreign individuals who intend to permanently reside in the U.S., or do not intend to reside in the U.S. but intend to own U.S. property, need considerable legal and tax planning. The definition of “U.S. property” for international tax purposes is a term of art and complex. This planning should be done in advance to […]
"Last Chance" Estate Planning May End SoonThis article was first published in the Orange County Business Journal, February 13, 2012 Much has been written about the perfect storm of estate planning: the coincidence of low values, low interest rates, valuation discounts and the $5 million ($10 million for a married couple) gift and estate tax […]
Scott Harshman’s article "The Benefits of Early Termination of a Charitable Remainder Trust" was published by the Elite Advisor Forum. The Charitable Remainder Trust (CRT) is a common estate-planning device used to defer income taxes, provide an income stream for the life of the grantor, and make a gift to charity upon the grantor’s death. […]
Stress Test Your Life Insurance by Gordon Schaller and Scott Harshman This article appeared in the February 22, 2011 issue of the Orange County Business Journal. Click here to view this article as a pdf. The life insurance industry has utilized technology over the last 30 years to create new hybrid financial/life insurance products. Life […]
Scott Harshman authored a chapter in Inside the Minds: Trust and Probate Litigation, published by Thomson Reuters/Aspatore. His chapter is titled, "Assisting Clients With Challenges to Their Trust Litigation Strategies."
Gordon Schaller and Scott Harshman authored Chapter 1 of the California CEB Special Needs Trust Book titled "Introduction to Planning for Persons With Disabilities."
