J Scot Kirkpatrick

November 30, 2018 | Daily Report Online

A short-and-sweet explanation of the not-so-short-and-sweet new law: Any taxpayer that owns an interest in a pass-through entity may qualify for up to a 20 percent income tax deduction on the income of that business.

By J. Scot Kirkpatrick and J. Thompson Turner

5 minute read

July 23, 2018 | Insurance Coverage Law Center

The past few years have been very active for captive insurance. On the one hand, the Internal Revenue Service (“IRS”) finally achieved a victory…

By Christopher A. Steele J. Scot Kirkpatrick Philip Karter

11 minute read

July 17, 2012 | Daily Report Online

With the extension of very favorable estate and gift tax provisions set to expire at the end of 2012, estate planners and their clients are entering the final stretch in the race to take advantage of planning opportunities that may never return.

By J. Scot Kirkpatrick and Ashley P. Alderman, Special to the Daily Report

5 minute read