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Scott A. Harshman

Taxation and Trust & Estate Litigation

Pre-immigration and Non-U.S. Resident Planning

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 […]

Taxation and Trusts & Estates

The “Death Knell” for Family Discounts?

Executive Summary The Obama Administration released its proposed budget for fiscal year 2014 on April 10, which included several proposals affecting estate planning. These are described in the Treasury Department’s General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals (commonly referred to as “the Greenbook”). Noticeable by its absence was the perennial proposal to […]

Taxation and Trusts & Estates

"Last Chance" Estate Planning May End Soon

"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 […]

Taxation and Trusts & Estates

Orange County Business Journal: Living Trusts: How Special Distribution Provisions Can Help You Achieve Your Objectives

Living Trusts: How Special Distribution Provisions Can Help You Achieve Your Objectives By Gordon A. Schaller and Scott Harshman Special Distribution Provisions in Living Trusts The living trust is one of the most basic estate planning tools available, but some lawyers adopt a "one-form-fits-all" approach to drafting the trust. Many clients have special situations that […]