Searching Content indexed under Tax by Jeffer Mangels Butler & Mitchell LLP ordered by Published Date Descending.
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ADA Plaintiff Faces Felony Charges Of Income Tax Evasion
JMBM's ADA Compliance and Defense Group has defended more than 750 ADA lawsuits and DOJ investigations or actions brought against owners and operators of hotels ...
United States
13 Jun 2019
California Bill (SB 378) Seeks To Impose Estate Tax
A bill before the California legislature seeks to impose an estate tax of 40% on the net value of a decedent's estate in excess of $3.5 million,
United States
30 Apr 2019
U.S. Tax Payment And Filing Obligations Of Foreign Investors In U.S. Real Property Investment Funds
Different rates and withholding amounts generally apply to these two categories of income, as described below.
United States
5 Apr 2019
Tax Alert: Foreign Entity Ownership Compliance – Don't Ignore The Repatriation Tax
In 2017, if a client owned an interest in a foreign entity (directly or indirectly through a tiered entity structure), then an evaluation should have been done to determine whether the client owed
United States
29 Jan 2019
Proposed IRS Regulations Offer More Potential Uses Of Opportunity Zone Funds For Real Estate Development
On October 19, 2018, the IRS issued the first set of proposed regulations and a New Revenue Ruling on new Internal Revenue Code Section 1400Z-2 governing Opportunity Zone investments.
United States
25 Oct 2018
How Real Estate Developers Can Use Opportunity Zone Funds To Finance New Real Estate Projects
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
United States
11 Oct 2018
Important News For Hospitality Executives: How The New Tax Act Could Affect Your Estate Plan
If you are a hotel executive or other highly compensated individual in the hospitality industry, you need to be aware of how the new Tax Act (H.R. 1 – Tax Cuts and Jobs Act) might affect your estate plan.
United States
30 Jan 2018
How The New Tax Act Could Affect Your Estate Plan
President Trump signed into law H.R. 1, which has a major impact on estate planning. The new law doubled the federal exemption for estate tax, gift tax and the tax on generation-skipping transfers ...
United States
12 Jan 2018
Hotel Lawyer: Tax Alert For Partnerships And LLCs
As of January 1, 2018 owners of General Partnerships, Limited Partnerships or multi-member Limited Liability Companies may soon find themselves economically liable for the unpaid tax...
United States
26 Sep 2017
New Partnership Audit Regime – Effective January 1, 2018
On June 13, 2017, the Treasury Department republished Proposed Treasury Regulations regarding the new partnership audit regime enacted as part of the Bipartisan Budget Act of 2015.
United States
25 Sep 2017
The "Death Knell" For Family Discounts?
The Obama Administration released its proposed budget for fiscal year 2014 on April 10, which included several proposals affecting estate planning.
United States
29 Apr 2013
Litigant's Failure To Establish Basis For Property Tax Base Transfer Highlights The Need To Exercise Special Care In Administrative Proceedings To Ensure That Judicial Remedies Are Preserved
May a property owner who sells property to a non-governmental entity as part of a government redevelopment project under the threat of eminent domain transfer the tax base of the original property to replacement property?
United States
8 Aug 2012
"Last Chance" Estate Planning May End Soon
Much has been written about the perfect storm of estate planning: the coincidence of low values, low interest rates, valuation discounts and the $5 million ($10 million for a married couple) gift and estate tax exemption.
United States
27 Feb 2012
California's New Law for Pet Trusts
Who Will Care for My Pets When I’m Not Around? This is a question all pet owners consider from time to time.
United States
1 Feb 2012
How You Can Benefit By Funding An Irrevocable Life Insurance Trust
On December 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 ("Tax Relief Act") that included sweeping estate, gift and generation-skipping tax ("GST") changes for 2011 and 2012.
United States
15 Nov 2011
Top 10 Estate Planning Mistakes (Part 2 Of 2)
As we discussed last month, even the most experienced advisors can make basic mistakes when it comes to estate planning. Here we’ll look at the dangers of giving one sibling preference over another, ignoring personal effects, not following through on title to assets, allowing clients to ignore healthcare directives, and, of course, not having an estate plan at all.
United States
26 Oct 2011
Top 10 Estate Planning Mistakes (Part 1 Of 2)
When we review estate plans, there are some common mistakes we come across. You may think some of these are obvious, but we have seen them enough to assure you that they are not. Here is our list of the 10 mistakes we see most often.
United States
26 Oct 2011
Volatility Can Kill Your Variable Life Policy
You or your spouse or parents may have purchased a life insurance policy several years ago.
United States
17 Oct 2011
Selling Or Financing Your Company: Ten Steps To A Better Deal
We are surprised how frequently a business owner will go to the market with his company without first taking steps to fix problems and enhance its value.
United States
10 Oct 2011
A Once-In-A-Generation Opportunity: The Current Perfect Storm Of Estate Planning
To almost everyone's surprise, new legislation for estate and gift tax laws went into effect in 2011 that increased an individual's exemption to $5 million ($10 million for a married couple) for both estate tax and gift tax purposes and reduced the estate and gift tax rate to 35%.
United States
4 Oct 2011
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