Mark L Lubin

Mark L Lubin

October 23, 2024 | The Legal Intelligencer

Recent Supreme Court Decisions May Affect Tax Practice

This article discusses the potential impact of two recent U.S. Supreme Court decisions—Loper Bright Enterprises v. Raimondo and Corner Post v. Board of Governors of the Federal Reserve System—on tax planning and controversy practice.

By Mark L. Lubin

6 minute read

June 06, 2024 | The Legal Intelligencer

Minimizing Tax Cost in Shutting Down a Captive Insurance Company

With careful planning, substantial tax liability can often be avoided in making a former captive's assets available to meet future business needs of related entities.

By Mark L. Lubin

7 minute read

April 30, 2024 | The Legal Intelligencer

Considerations in Conducting Tax Due Diligence in Business Acquisitions

Details of diligence engagements vary depending on the size and complexity of the target business, transaction budget, and the sophistication of accountants and other advisers, but they are usually intricate and time-sensitive. Errors can result in substantial tax liability and exposure. This article focuses on federal income tax aspects of tax due diligence from the perspective of purchasers' attorneys.

By Mark L. Lubin

6 minute read

January 16, 2024 | The Legal Intelligencer

Tax Treatment of Partnership and Their Partners—Are Rough Times Ahead?

Now is a good time for partnerships and their partners to take steps to mitigate the potential consequences of the audit changes, and to anticipate potential legislative developments.

By Mark L. Lubin

5 minute read