New York Law Journal | Analysis
By Conrad Teitell | February 21, 2020
The SECURE Act kills the stretch IRA for most heirs. Until this new legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy. And that minimized taxes—plus the assets in the heir's IRA grew tax-free until withdrawn. In his Estate Planning and Philanthropy column, Conrad Teitell discusses the ramifications of the Act's changes.
By Cheryl Miller | February 20, 2020
Welcome to Higher Law! Our dispatch this week looks at an ABA resolution to protect lawyers in the cannabis space • Fox Rothschild's new partner in the cannabis law practice • A California bill to protect medical marijuana users in the workplace
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | February 19, 2020
The appropriate tax treatment is not clear where a taxpayer makes a payment not in respect of a guarantee of another person's debt obligation, but, rather, by reason of a guarantee of performance of some other sort of contractual obligation of another person. In their Taxation column, Elliot Pisem and David E. Kahen discuss a recent Fifth Circuit decision affirming a district court decision, in which a deduction was disallowed for an expenditure that was at least arguably of this nature.
By Catherine Wilson | February 18, 2020
Lebow was Broad and Cassel's longtime West Palm Beach managing partner.
The Legal Intelligencer | Commentary
By Joseph N. Frabizzio | February 18, 2020
Over the past few years, we have received a growing number of inquiries regarding the taxation of so-called virtual or cryptocurrencies from individuals who have purchased such currency and others who are mining the currency.
The Legal Intelligencer | News
By Zack Needles | February 13, 2020
The Pennsylvania Supreme Court is poised to explore the limits of the doctrines of res judicata and collateral estoppel in a case that asks: What happens when only one of two dueling dockets proceeds on appeal?
By Cheryl Miller | February 13, 2020
Welcome to Higher Law, our snapshot of happenings in the cannabis space. This week we're looking at the spike in cannabis securities actions, and scroll down for Who Got the Work, headlines and more. Thanks for reading, and keep sending me your pitches!
By Frank Ready | February 13, 2020
Tax agencies who have started to take notice of the esports industry are likely to encounter some of the same issues that plagued early efforts to regulate boundaryless nature of the online marketplaces. Only this time it may be harder.
By New Jersey State Bar Association | February 10, 2020
NJ Supreme Court sides with tax court on transfer inheritance tax law
By Cheryl Miller | February 6, 2020
Welcome to Higher Law, our go-to briefing on all things cannabis. This week we're talking with the Arent Fox cannabis team leader about what's on his plate. Scroll down for headlines, Who Got the Work and much more. Thanks for reading!
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