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Taxation and Trusts & Estates New Legislation Brings Some Clarity to Estate Planning

Megan Earhart co-wrote the article “New Legislation Brings Some Clarity to Estate Planning” published on Nov. 8, 2010.

Intellectual Property, Litigation, Patent Litigation Group and Taxation Patent Holders: Do Not Forget Taxes

Patent Holders: Do Not Forget Taxes JMBM attorney Stan Gibson discusses… What patent holders and inventors need to know before licensing, acquiring, or settling a lawsuit involving intellectual property There are complex tax issues surrounding the licensing of intellectual property and the settlement of lawsuits regarding intellectual property. Therefore, the tax issues impacting a particular […]

Taxation Los Angeles Lawyer 26th Annual Entertainment Law Issue: The Taxation of Deferred Compensation in Standard Service Agreements

Brad Cohen wrote the article “The Taxation of Deferred Compensation in Standard Service Agreements” that appeared in Los Angeles Lawyer magazine, 26th Annual Entertainment Law issue.

Taxation and Trusts & Estates 2010: "Repeal" of the Federal Estate Tax

2010: "Repeal" of the Federal Estate Tax The Economic Growth and Tax Relief Reconciliation Act of 2001 (the "2001 Act") made headlines at the time of its passage because it contained provisions that would repeal the estate tax and the generation-skipping transfer ("GST") tax. The truth is that the 2001 Act replaces the federal estate […]

Taxation and Trusts & Estates JMBM Focus Update: IRS Extends Amnesty Deadline for Reporting Offshore Accounts

Taxpayers with unreported income from offshore accounts now have until October 15, 2009 to voluntarily disclose that information to the IRS. This one-time extension — from September 23, 2009 to October 15, 2009 — will allow taxpayers and their attorneys to prepare the necessary documentation to qualify for the special penalty provisions. As we reported […]

Taxation JMBM Focus: ALERT: UBS and Offshore Account Reporting Amnesty

OFFSHORE ACCOUNT AMNESTY PROGRAM UBS has agreed to give the IRS a list of more than 4,450 names of U.S. persons with UBS Swiss bank accounts. Whether or not your name appears on the UBS list, if you had an unreported offshore account (with UBS or otherwise) at any time during the past six years, […]

Taxation and Trusts & Estates JMBM Tax Newsletter: JMBM's Trust And Estate Litigation Group

Disputes can often arise in the administration of a trust or a probate estate, especially when there are substantial amounts of money involved or when family conflict is present. These disputes can arise between beneficiaries, between a trustee or other fiduciary and beneficiaries, or from third parties. JMBM’s trusts and estates lawyers intentionally foster a […]

Taxation JMBM Tax Newsletter Spring 2009: Estate Tax Legislation: The Good, The Bad and What To Do Now

A criminal defense lawyer meets with his client to advise him of the results of his DNA blood test. The lawyer says, “I have good news and bad news.” The client asks, “What’s the bad news?” The lawyers says, “Your blood matches the DNA found at the murder scene.” The client asks, “What’s the good […]

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 […]

Taxation and Entertainment BNA Daily Tax Report: Determining Entertainment Industry Deductions for Creative Properties Deemed Abandoned or Worthless Remains Difficult Despite IRS Guidance

Brad Cohen wrote the article that appeared in the BNA Daily Tax Report titled “Determining Entertainment Industry Deductions for Creative Properties Deemed Abandoned or Worthless Remains Difficult Despite IRS Guidance.”