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6 Feb 2010, 8:37 pm
If the transferees in this example were at all able to pay for the remaining disqualification period, they have a great deal to gain. [read post]
5 Feb 2010, 6:05 am
Let me preface my testimony by stressing the urgent need for broad regulatory reform in light of the financial crisis on matters ranging from the structure of our regulatory system, to the reduction of systemic risk in the derivatives market, to improving resolution procedures for insolvent financial companies, to increasing consumer protection, and to revamping the GSEs. [read post]
4 Feb 2010, 7:29 am
When a capital asset is transferred by gift during lifetime, the transferee “receives” the transferor’s basis (and eventual capital gain on disposition). [read post]
3 Feb 2010, 12:28 pm
These are what the government report says are the key principles and characteristics which should underpin the new regime (and I quote): A separate regime from estate agency. [read post]
1 Feb 2010, 3:45 pm
Admissibility is another matter. [read post]
1 Feb 2010, 6:36 am
Editor’s Note: Eduardo Gallardo is a partner focusing on mergers and acquisitions at Gibson, Dunn & Crutcher LLP. [read post]
31 Jan 2010, 5:56 pm
Never underestimate the value of a good domain name! [read post]
29 Jan 2010, 4:46 pm
A lawyer unfamiliar with California real estate law need not know of the existence of "Miller & Starr California Real Estate" ahead of time in order to easily find that source's information in WestlawNext.Foundational source issues are already covered in legal research instruction. [read post]
27 Jan 2010, 11:22 am
The second is the real heart of the matter. [read post]
26 Jan 2010, 6:30 am
That the SEC has written a dumb paper on such important matters is hugely unfortunate. [read post]
26 Jan 2010, 5:39 am
This new generation of computing is gaining such popularity that the ABA TECHSHOW is dedicating an entire day-long track to the topic in 2010. [read post]
20 Jan 2010, 6:23 pm
The virtue of the conveyance default rule, according to Epstein, is that it is a simple matter of administration. [read post]
18 Jan 2010, 10:43 pm
Together, Time Matters and PCLaw also integrate with Worldox to ensure that all client matter information is unified under a single matter reference system. [read post]
17 Jan 2010, 1:11 pm
The article especially sheds some light on the estate tax repeal's impact on capital gains tax. [read post]
14 Jan 2010, 1:29 pm
But because the repeal of the estate tax brings back the capital gains tax (which the estate tax eliminated on assets passed at death), over 70,000 families will now face new capital gains taxes. [read post]
8 Jan 2010, 6:20 am
Yes, the perverse result of the disappearing estate tax is that some people of lesser means may owe capital gains taxes on inherited assets. [read post]
2 Jan 2010, 10:55 am
As a matter of fact, a friend of mine is a supervising attorney in the estate and gift tax department of the IRS and she said that the IRS is sorely prepared to deal with such a paperwork avalanche. [read post]
28 Dec 2009, 10:04 am
However, for those of you who have been completely ignoring the issue, it is time to start paying attention because a complete repeal of the federal estate tax will actually have a large capital gains tax consequence.To understand this capital gains tax consequence, you must first understand and appreciate the incredible importance of "Basis". [read post]
28 Dec 2009, 9:31 am
If the heirs sell the house shortly after his death for $560,000, there is only $10,000 of gain, not $210,000 of gain because of the increase in basis due to Dad's death.Now let's complicate matters. [read post]
21 Dec 2009, 1:54 pm
Business and real estate attorney Richard Vetstein:2010 will be the year of the next generation of residential real estate closing services. [read post]
