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2023 issues

March 2023

  • Evaluating Capacity: Trusts, Wills, and Conservatorships
    by Linda A. Nelte, J.D.
  • Tax Planning for the Rich and Famous: Items of Consideration for Entertainment Celebrities
    by Michael W. Rashmir, J.D., MBA, LL.M., Taxation
  • Federal Tax News
    by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation

2022 issues

December 2022

  • Student Loan Forgiveness: Tax Consequences
    by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation
  • Be Prepared to Receive Form 1099 This Year
    by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation
  • 2022 Probate Law Changes of Note
    by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation and Linda A. Nelte, J.D.
  • Changes to California’s End of Life Option Act
    by Linda A. Nelte, J.D.
  • Federal Tax News
    by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation

September 2022

  • Inflation Reduction Act of 2022: A Summary
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax News
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation

July 2022

  • Illiquid Estates: Lessons to Learn from Elvis
    by Samantha Casey, Law Clerk
  • Anti-Clawback Regulations
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax News
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation

March 2022

  • Changes Coming for Trust-Owned FDIC-Insured Accounts
    by Linda A. Nelte, J.D.
  • The Perils of DIY Estate Planning
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax News
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation

2021 issues

October 2021

  • California’s New SALT Workaround – Does it Work for You?
    by DeEtte L. Loeffler, J.D., LL.M. Taxation
  • Using a Business Trust With a Self-Directed IRA
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation

June 2021

  • Recommendations for Retirement Distribution Planning
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by Linda A. Nelte, J.D.
  • California Tax Update
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation

April 2021

  • American Rescue Plan Act “ARPA”:  A Summary
    by Katie A. Lepore, CPA, J.D., LL.M, Taxation, and Linda A. Nelte, J.D.
  • Federal Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation

March 2021

  • Interference With Inheritance: A Non-Probate Tort
    by Erika P. Sanchez, J.D.
  • California Entity Filing Reminder
    by Colleen S. Ergastolo, Paralegal
  • Federal Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation

January 2021

  • Beginning of Year Checklist:  Ensure Your Affairs Are In Order
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • In Case of Emergency (ICE) – Be Prepared
    by Colleen S. Ergastolo, Paralegal
  • Federal Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation

2020 issues

December 2020

  • Act Now If You Want To Save Property Taxes: Saying Goodbye To The Parent-Child Exclusion As We Know It
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Disinherited Beneficiaries Get Their Day In Court: Barefoot v. Jennings
    by Erika P. Sanchez, J.D.
  • Federal Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation

November 2020

  • Estate Planning Lessons from Celebrities: What We Can Learn from Prince, Chadwick Boseman, and Kobe Bryant
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • A Reminder About Advance Health Care Directives
    by Mary J. Peshel, J.D.
  • Federal Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation

October 2020

  • California Bills Propose Increased Taxes for the Wealthy: Higher Rates and a Wealth Tax
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • “Booking.com”: Trademarks in the Digital Age
    by Erika P. Sanchez, J.D.
  • Federal Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • California Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation

August 2020

  • Do I Need to Keep Original Documents?
    by Mary J. Peshel, J.D.
  • Tax Planning To Do Before 2021
    by DeEtte L. Loeffler, J.D. LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

July 2020

  • Signing Documents in the Age of COVID-19
    by Mary J. Peshel, J.D.
  • Working from Home Due to Coronavirus? Can You Claim a Home Office Deduction?
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • In Case of Emergency (ICE) – Now and Later
    by Colleen S. Ergastolo, Paralegal
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

In Case of Emergency (ICE) Instructions

May 2020

  • Paycheck Protection Program (PPP) Loans: Qualification and Forgiveness
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • College Students and Coronavirus
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

April 2020

  • Ways to Take Advantage of Coronavirus
    by Katie A. Lepore, CPA, J.D., LL.M., Taxation
  • Finish Your Planning Now
    by Mary J. Peshel, J.D.
  • Law Changes You Need to Know Now
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2020

  • SECURE Act: Major Pension Law Changes
    by Bradford N. Dewan, J.D., MBA
  • Other Important Changes Made by the SECURE Act
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

January 2020

  • 65-Day Rule May Provide Trust and Estate Tax Savings
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Mental Illness: The Empowerment of Choosing Your Emergency Care
    by Colleen Ergastolo, Paralegal
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

2019 issues

November 2019

  • Digital Assets: Estate Planning and Trust Administration, in Brief
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • INHERITED IRAs: What Beneficiaries Need to Know
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax Update
    by DeEtte E. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

October 2019

  • New Definition of “Employee” May Increase Your Taxes
    by DeEtte E. Loeffler, J.D., LL.M., Taxation
  • Rent Control in California: How Will It Affect Landlords
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

September 2019

  • Time to Update Your Business Records
    by DeEtte E. Loeffler, J.D., LL.M., Taxation
  • The Prevalence and Prevention of Elder Abuse
    by Marissa Wolfsheimer, Guest Contributor
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

August 2019

  • Are You (Really) Prepared?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Supreme Court Rules on State Trust Taxation:  Is California’s Taxing Scheme Constitutional?
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation and Marissa Wolfsheimer
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation and Marissa Wolfsheimer

July 2019

  • Tom Petty’s Estate is Free Fallin’ – The Importance of Business Succession Planning
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

June 2019

  • Pending Taxation of Cryptocurrency
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

May 2019

  • Real Estate Investing: To Form an LLC or Not?
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

April 2019

  • Selling a Business Requires Planning
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Probate and Guardianship Complications Could Have Been Avoided
    by Julie K. Allen, Paralegal
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

March 2019

  • Safe Harbor For Pass-Through Deduction For Real Estate: Landlords Should Take Action Now
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

Addendum:  Serving as a Trustee, 2019 edition

  • Serving as a Trustee (Parts I thru V)
    by Mary J. Peshel, J.D.

February 2019

  • Serving as a Trustee (Part V)
    by Mary J. Peshel, J.D.
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

January 2019

  • Serving as a Trustee (Parts III & IV)
    by Mary J. Peshel, J.D.
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

2018 issues

December 2018

  • Serving as a Trustee (Parts I & II)
    by Mary J. Peshel, J.D.
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

November 2018

  • New Law For IRAs With Business Income
    by Bradford N. Dewan, J.D., MBA
  • Year-End IRA Checklist
    by Bradford N. Dewan, J.D., MBA
  • College Students Need An Estate Plan Too
    by DeEtte Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

October 2018

  • IRAs: Consequences When There Is No Designated Beneficiary
    by Bradford N. Dewan, J.D., MBA
  • Lessons to R-E-S-P-E-C-T from Aretha Franklin: The Importance Of An Estate Plan
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

September 2018

  • Treasury Issues Proposed Regulations for Section 199A: More Guidance Provided for Specified
    Service Businesses
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Would Having a Grantor Trust Reduce Taxes?
    by DeEtte Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

August 2018

  • Who Wouldn’t Prefer a Simpler, Less Expensive, Estate Plan?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • South Dakota v. Wayfair
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation

June 2018

  • Adjust Your Tax Withholding for 2018 to Avoid Penalties
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Health Law Updates for the Terminally Ill
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation & Katie Lepore, CPA, J.D., LL.M., Taxation
  • State Tax News
    by Katie Lepore, CPA, J.D., LL.M., Taxation & DeEtte L. Loeffler, J.D., LL.M., Taxation

May 2018

  • IRAs: Pre-Mortem and Post-Mortem Planning Ideas
    by Bradford N. Dewan, J.D., MBA

April 2018

  • Estate and Tax Planning for Your Cryptocurrency
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

March 2018

  • New Rules Affecting Partnership and LLC Audits
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Proposed New Laws Would Significantly Affect Rental Properties
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2018

  • Integrating Estate Planning and Business Succession Planning
    by Bradford N. Dewan, J.D., MBA
  • Controversy Over State Tax Payments and Itemized Deduction Cap
    by Katie Lepore, CPA, J.D., LL.M., Taxation
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

2017 issues

June 2017

  • IRA BENEFICIARY TRUSTS: Purposes and Structures
    by Bradford N. Dewan, J.D., MBA

May 2017

  • Failure to Report Foreign Accounts Can Be Costly
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2017

  • RS Approves Spousal IRA Rollover Even Though Spouse Not Listed as the Designated Beneficiary
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffer, J.D., LL.M., Taxation

March 2017

  • Alternatives For Surviving Spouse Of Deceased IRA Owner: Rollovers May Not Be The Best Option
    by Bradford Dewan, J.D., MBA
  • Federal Tax Update
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2017

  • Time to Update Your Business Records
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

January 2017

  • In Memory of our Founder: Ralph Gano Miller

2016 Issues

December 2016

  • A Major Tax Policy Failure for California
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Personal Revival Trusts – From Science Fiction to Reality
    by Marica L. Sutton, B.A., Communication, University of San Diego Paralegal Student and DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

November 2016

  • Year-End IRA Checklist
    by Bradford N. Dewan, J.D., MBA
  • Partnerships: Planning for the Unexpected
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

October 2016

  • A Comparison of Presidential Candidates’ Tax Plans
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • IRS Will Not Challenge AQ Trusts
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News

September 2016

  • Community Property Interests Disregarded with IRAs
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Additional Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

August 2016

  • IRS: Beneficiary Designations Cannot Be Changed After Death
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

July 2016

  • How to Use a Business Trust with a Self-Directed IRA
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

June 2016

  • No College for Debtors’ Kids
    by Thomas M. Monson, J.D.
  • Are You Financially and Legally Prepared for Fire Season?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

May 2016

  • Duties and Rights of an Agent under a Financial Power of Attorney
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • IRAs and the Prohibited Transaction Rules
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2016

  • Presidential Candidates’ Tax Plans Vary Widely
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

March 2016

  • Tax Legislation to Watch for in 2016
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • The Separate Account Rule: How it Affects IRAs
    by Bradford N. Dewan
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2016

  • Is it a Diamond or a Cubic Zirconia?
    by Judy S. Bae
  • Exclusion for Charitable Distributions from IRAs Made Permanent
    by Bradford N. Dewan, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

January 2016

  • Preventing Trust Litigation
    by Judy S. Bae
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

2015 Issues

November 2015

  • Year-End IRA Checklist
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

October 2015

  • Estate Tax Planning in a Changing Environment
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Business Trust: a Good Option with a Self-Directed Ira
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

July 2015

  • Is Your FLP or LLC Subject To Future Reassessment?
    by Timothy C. Polacek
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

June 2015

  • Discretionary Trusts and The Trustee’s Duty to Act Reasonably
    by Timothy C. Polacek
  • College Students Need an Estate Plan Too
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Broad Powers of Attorney Can Cause Tax Reporting Problems
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

May 2015

  • Importance of Beneficiary Designation Forms – Or Not
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2015

  • Will Californians Soon Have a “Right to Die With Dignity”?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • IRS Releases Top 12 Tax Scams for 2015
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2015

  • Business Trust and Limited Liability Company: Good Options With a Self-Directed IRA
    by Bradford N. Dewan, J.D., MBA
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

January 2015

  • Is an ABLE Account Right for You or Your Family Member?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Forming New Business Entities: California LLC vs. S Corporation
    by Timothy C. Polacek
  • Modifying “Irrevocable” Trusts
    by Timothy C. Polacek
  • Federal Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • State Tax News
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

2014 Issues

December 2014

  • Is Generation Skipping Planning Right for Your Family?
    by DeEtte L. Loeffler, J.D., LL.M., Taxation

November 2014

  • Getting Care for Yourself or a Loved One
    by DeEtte L. Loeffler, J.D., LL.M., Taxation
  • Ira Beneficiary Trust: Transferring Ira Funds to Inherited IRAs for Trust Beneficiaries
    by Bradford N. Dewan, J.D., MBA

October 2014

  • If You Want Privacy, Make a Trust
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Lost Your License to Drive?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

September 2014

  • Making Gifts to a Care Giver is Complicated
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Business Owner Whose Son Took Over Management of Business Sill Materially Participated
    by Bradford N. Dewan, J.D., MBA

July 2014

  • US Supreme Court: Inherited IRAs Not Protected in Bankruptcy
    by Bradford N. Dewan, J.D., MBA
  • Common Issues for Existing Trusts
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2014

  • Portability: Reprieve for Failure to File on Time
    by Bradford N. Dewan, J.D., MBA
  • Fire Season is Early Again: Are You Prepared?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

May 2014

  • If You Own Bitcoin, You Should Know These Rules
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Business Transition Planning:The First Four Questions to Ask
    by Bradford N. Dewan, J.D., MBA

April 2014

  • Gifting for Educational and Medical Expenses
    by Mary J. Peshel
  • Application of One-Per-Year Limit on Rollovers
    by Bradford N. Dewan, J.D., MBA

March 2014

  • Low Interest Rates Continue to Enhance Estate Planning Opportunities for GRATS and Loans to Children
    by Timothy C. Polacek
  • Cash Bonus Incentive Plans for Key Employees
    by Bradford N. Dewan, J.D., MBA
  • Required Beginning Date Approaching
    by Bradford N. Dewan, J.D., MBA

February 2014

  • How You Hold Titles to California Real Property Matters
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Consider Making Your Annual Gifts Early This Year
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Inherited IRA: Guidance on Its Formation and Funding
    by Bradford N. Dewan, J.D., MBA

January 2014

  • Estate Planning and Business Succession Planning: How They Interconnect
    by Bradford N. Dewan, J.D., MBA
  • A New Year’s Resolution Worth Keeping:Do Your Annual Estate Planning Check-Up
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

2013 Issues

December 2013

  • Do a Review Before You Close Out 2013
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Who Wouldn’t Prefer a Simpler, Less Expensive Estate Plan?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

October 2013

  • IRA Beneficiary Trusts
    by Bradford N. Dewan, J.D., MBA
  • Important Filing Deadline for IRAs
    by Bradford N. Dewan, J.D., MBA

September 2013

  • Are “Undocumented” Loans a Problem?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Married is Married (For Federal Tax Purposes Anyway)
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

August 2013

  • Inherited IRAs: Uncertainty Reigns as to Protection in Bankruptcy
    by Bradford N. Dewan, J.D., MBA
  • Preparing for College, Financially and Legally
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

July 2013

  • Income Right from Charitable Remainder Trust can be Sold
    by Bradford N. Dewan, J.D., MBA
  • The End of the Defense of Marriage Act
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2013

  • Common Trustee Mistakes: Failure to Prepare Regular Trust Accountings
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Are You Financially Prepared for Fire Season?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

April 2013

  • Is your Paperwork in Order?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Estate Planning and Divorce
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

March 2013

  • Time is Running Out for Voluntary Reporting of Foreign Accounts
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Is Your Plan HIPAA Compliant?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

February 2013

  • The American Taxpayer Relief Act of 2012
    by Timothy C. Polacek
  • Time to Get Off the Fence: Estate Planning for 2013
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

January 2013

  • Business Transition Planning: The role of a Stock Appreciation Rights Plan
    by Bradford N. Dewan, J.D., MBA
  • Welcome to Taxmageddon: Taxes and the New Reality for 2013
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

2012 Issues

November 2012

  • Annual Gift Tax Exclusion Rises for 2013
  • US Supreme Court Poised to Consider Defense of Marriage Act (DOMA) and California’s Prop 8
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

October 2012

  • IRA Recharacterization Deadline Approaching
    by Bradford N. Dewan, J.D., MBA
  • Exploring the Fiscal Cliff
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

September 2012

  • Common Mistakes: Not Starting the Trust Administration After the First Death
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Tax Exempt Gifting to Students
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

August 2012

  • To Whom do You Sell the Business? And When?
    by Bradford N. Dewan, J.D., MBA

July 2012

  • Estate Planning for Young Adults?
    by Mary J. Peshel
  • Should the Possibility of “Clawback” Affect Your Gifting Plan?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2012

  • Is the Wrong Person Paying the Taxes on Your Partnership Income?
    by DeEtte L. Loeffler, J.D., L.LM, Taxation

May 2012

  • You Can “Lock In” the Current High Estate and Generation-Skipping Tax Exemptions Before They Expire
    by DeEtte L. Loeffler, J.D., L.LM, Taxation
  • Separate Accounts: A Goal Achievable Even with a Single Trust Names as the IRA Beneficiary
    by Bradford N. Dewan, J.D., MBA

April 2012

  • Business Trust: a Good Option with Self-Directed IRA Legislative Update
    by Bradford N. Dewan, J.D., MBA

March 2012

  • Licensing Requirements for Trustees
    by Mary J. Peshel
  • Is it a Diamond or a Cubic Zirconia
    by Judy S. Bae

February 2012

  • Falling Interest Rates Allow for Gifting at Substantially Reduced Tax Values
    by Timothy C. Polacek
  • Why Portability May Simplify Many Estate Plan
    by Timothy C. Polacek

January 2012

  • Time for Your Annual Check-Up: New Year’s Review of Your Plan and Assets
    by DeEtte L. Loeffler