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Navigating the Perilous Waters of Trusteeship: The Issue of Control
Estate Taxation
Whom do you trust? This is a sensitive question for almost everyone. But in the family office world, it's even more…
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Fraud Risks and Prevention Techniques for Exempt Organizations
Federal Taxation
On Oct. 26, 2013, the Washington Post published a database of frauds against nonprofit organizations, dating back to 2008.…
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New York’s Film Tax Credit Program Bolsters Its Success in the Film Industry
State Taxation
Hollywood has always been the ideal place to centralize the film business for several reasons. Its perpetual sunniness is a…
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Pressure Builds on U.S. Taxpayers with Foreign Accounts
Federal Taxation
The Foreign Account Tax Compliance Act of 2010 (FATCA) has manifested outside the United States in recent months, as a result…
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Estate Tax Changes under the 2014/2015 Executive Budget
Estate Taxation
Governor Andrew M. Cuomo announced in January that he would introduce legislation intended to reduce the estate tax…
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Guaranteed 10-Pay Whole Life Insurance Contracts
Federal Taxation
Most advisors and clients utilize the benefits of life insurance for the traditional purposes of replacing income or…
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New York State Nursing Home Assessment Credit
State Taxation
One commonly overlooked New York state income tax credit that could provide some real money to those who need it is the…
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To Live and Die in New York: Recent Tax Changes Affecting Estates and Trusts - Tax Stringer May 2014
Estate Taxation
On Apr. 1, 2014, Governor Andrew M. Cuomo signed into law, as part of the New York State Executive Budget, what might appear…
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To Throwback or Not to Throwback: California Nexus and Allocation Rules
Corporate Taxation
The first thing a company must determine is whether it is required to file a California tax return. One longstanding part of…
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