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Allison, Mark D.
Armitage, J. Clark
Barnes, Peter A.
Barzell, Dustin J.
Biss, Meghan R.
Black, Jonathan R.
Brenner, Jonathan S.
Burmester, Kirsten
Caplin (1916 - 2019), Mortimer M.
Carney, Leila D.
Carney, Robert T.
Child, Josiah
Crawford , Monty
Davis, Kevin M.
Drysdale (1924 - 2018), Douglas D.
Eisenstat, Benjamin Z.
Elber, Niles A.
Esman, Aaron M.
Fournier, William D.
Goon , Michael
Hannes, Steven P.
Jaramillo, Victor A.
Kaufman, Beth Shapiro
Kelleher, Leslie M.
Klimon, William M.
Kochman, Neal M.
Koski, Jeanna Rickards
Langley, Ann Weber
Laughlin, Felix B.
Leon, Amanda M.
Lewis, Patricia Gimbel
Liesemer, Jeffrey A.
Maclay, Kevin C.
Marshall, Olivia N.
Matthews, Mark E.
McMillan, Ann C.
Mehany, Dianne C.
Michel, Scott D.
Miller, Nathaniel R.
Morgan, Bryson B.
Namorato, Cono R.
O'Brien, Anne J.
O'Connor, George M.
Partain, Rachel L.
Phillips, Todd E.
Polk, Shauna
Potter, Trevor
Racicot, Sarah J.
Reed, Amanda
Rizek, Christopher S.
Rosenbaum, Daniel B.
Rosenbloom, H. David
Ruchelman, Charles M.
Salles, James E.
Sanderson, Matthew T.
Schafroth, Heather D.
Schick, Sharon H.
Scott, Leighanne
Self , Lucas H.
Sharkey, Ross R.
Skillman, Richard W.
Slocombe, Walter B.
Smiley, Stafford
Smith, Lauren G.
Stevens, Elizabeth J.
Varley, Douglas N.
Want, Sharon P.
Wehner, James P.
Wernke, Megan E.
Yoon, Sae Jin
Zendeh, Katy
Ziering, Zhanna A.
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Business, Investment & Transactional Tax Alert
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Private Client
Alerts
Private Client Alert
2021 Ushers in Decreased D.C. Estate Tax Exemption, Potential Additional Probate and Estate Tax Legislation
January 5, 2021
Tax Alert
The IRS Resumes its Global High-Wealth Examination Program and Targets High Income Non-Filers
July 22, 2020
Tax Alert
Challenge to the Constitutionality of the ACA Raises NII Tax Refund Possibility
July 6, 2020
Private Client Alert
Timely Estate Planning Techniques, Including "May Day" GRATs
April 30, 2020
Private Client Alert
"May Day" GRATs: An Excellent Estate Planning Opportunity
April 30, 2020
Tax Alert
Damage Mitigation: The IRS Helps Alleviate Effect of COVID-19 on U.S. and Foreign Residency
April 22, 2020
Private Client Alert
UPDATE: Gift Tax Return Due Date Now July 15, 2020
March 27, 2020
Private Client Alert
Estate and Gift Tax Return Due Dates Not Postponed
March 27, 2020
Private Client Alert
Congress Takes the Stretch Out of IRAs (and Other Retirement Assets)
January 6, 2020
Private Client Alert
Supreme Court Rules Against North Carolina in
Kaestner
On State Income Taxation of Trusts: What Does This Mean for the District of Columbia, Virginia, and Maryland?
June 26, 2019
Tax Alert
Tax Problems Loom in the College Admissions Scandal
March 18, 2019
Tax Alert
The New Voluntary Disclosure Practice: A Fair Compromise?
December 3, 2018
Private Client Alert
UPDATED: Year-End Charitable Giving Ideas: IRA Rollovers and "Bunching" Charitable Deductions
November 28, 2018
Business, Investment & Transactional Tax Alert
When Opportunity Knocks: Qualified Opportunity Zone Proposed Regulations Released
October 22, 2018
Tax Alert
IRS's Offshore Voluntary Disclosure Program Ending: Impact on U.S. Taxpayers
March 14, 2018
Private Client Alert
2018 Ushers In New Estate Planning Opportunities and Pitfalls
January 18, 2018
Tax Alert
Tax Reform May Make Payment of Nonbusiness Tax Advice Fees Non-Deductible
December 12, 2017
Private Client Alert
Possible Repeal of the Estate Tax in 2017
December 5, 2016
Private Client Alert
Tax Plans Compared (December 2016) Individual Income Tax
December 5, 2016
Tax Alert
Treasury Announces Regulations to Address Use of U.S. LLCs to Disguise Beneficial Ownership
April 5, 2016
Private Client Alert
2016 Federal and State Estate Gift Tax Exemptions for D.C., Maryland, and Virginia
December 28, 2015
Private Client Alert
Charitable IRA Rollovers Made Permanent In Recent Extenders Bill
December 21, 2015
Tax Alert
U.S. Passports in Jeopardy for Taxpayers Owing the IRS
December 9, 2015
Private Client Alert
Steps Foreign Persons Can Take to Avoid Unnecessary U.S. Estate Tax
November 9, 2015
Private Client Alert
Maryland Taxpayers Win Income Tax Case in Supreme Court
May 20, 2015
Private Client Alert
Maryland Estate Tax Exemption Set to Rise
May 16, 2014
Private Client Alert
2014 Estate Planning: Should I Take Advantage of Portability?
December 23, 2013
Private Client Alert
D.C. Repeals Tax on Municipal Bond Interest Income for Individuals
August 15, 2013
Private Client Alert
DOMA's Demise Opens Door for Tax Refunds for Some Same-Sex Couples
June 26, 2013
Private Client Alert
District of Columbia Alters Treatment of Municipal Bond Interest
March 26, 2013
International Tax Alert
Professional Golfer Sergio Garcia to Owe More Taxes on Endorsement Income
March 15, 2013
Private Client Alert
The Impact of the Fiscal Cliff Legislation: A Brief Window for Charitable IRA Rollovers
January 11, 2013
Private Client Alert
Fiscal Cliff Averted: Tax Consequences for High-Net-Worth Individuals
January 7, 2013
Private Client Alert
Federal Judge Grants IRS "John Doe" Summons Seeking California Gift Tax Records
December 22, 2011
Exempt Organizations Alert
The Gift Tax and Contributions to Section 501(c)(4) Organizations
July 11, 2011
Exempt Organizations Alert
The Gift Tax and Contributions to Section 501(c)(4) Organizations: Less than Meets the Eye?
June 14, 2011
Private Client Alert
President Obama Signs Bill on Tax Cut Extensions
December 17, 2010
Published Articles & Books
GST Exemption Allocation for 2019, Better Late than Timely
Steve Leimberg's Estate Planning Email Newsletter
May 20, 2020
Deal or No Deal: The Unknown Cost of the IRS's New Voluntary Disclosure Practice
White Collar Crime Committee Newsletter
February 28, 2019
IRS Weapons Against Aggressive Tax Planning
Trusts & Trustees
February 19, 2019
EXPERT ANALYSIS: U.S. Owners of Foreign Trusts Face Increased IRS Scrutiny
Law360
June 21, 2018
INSIGHT: First Class, Global Entry, and Now Tax Compliance: the New Must-Have for Today's International Traveler
Bloomberg Tax: Daily Tax Report
March 6, 2018
Beth Shapiro Kaufman Comments on Extension of Time to Make Portability Election: Additional Remedies
Courtesy: Leimberg Information Services, Inc. (LISI) at LeimbergServices.com
April 18, 2017
On the Centennial Anniversary of the Estate Tax
Estate Planning Magazine
September 23, 2016
U.S. Tax Enforcers React to The Panama Papers
IFC Review
September 1, 2016
Wealth Inequality, Tax Policy, and the 2016 Elections
Estate Planning
June 1, 2016
2016 Federal Tax Benefits for Hiring Qualified Veterans, National Guard Members and Reservists
(Book)
Caplin & Drysdale, Chartered
March 1, 2016
2016 Tax Planning Ideas for People 50+
Next Avenue
February 26, 2016
Allocating Generation-Skipping Transfer Tax Exemption
California Trusts and Estates Quarterly
December 30, 2015
The Intersection of U.S. Tax Treaty Policy, Tax Reform, and BEPS
International Law Office
July 24, 2015
Moore
Requires 'More' Scrutiny of IRS-Imposed FBAR Penalties Under the Administrative Procedures Act
Family Office Elite Magazine
July 17, 2015
FATCA – Enforcement Win or Expatriate Generator?
IFC Review
July 1, 2015
HR1104 Would Unintentionally Eliminate Private Foundation Safeguards
The Hill
June 16, 2015
Treasury Proposes Significant Changes to U.S. Model Treaty
Global Tax Weekly
June 4, 2015
Reflections on the Intersection of U.S. Tax Treaty Policy, U.S. Tax Reform, and BEPS
Tax Notes International
May 25, 2015
The Tax Planner's Tightrope: Morality and Politics Now in Play
IFC Economic Report
May 5, 2015
Inherited IRAs in the Crosshairs
Estate Planning Magazine
December 30, 2014
The Current State of Expatriation
ALI CLE Estate Planning Course Materials Journal
December 1, 2014
Visions of Tax Reform Without Estate Tax Changes
Estate Planning Magazine
June 2, 2014
The Current State of Expatriation
A Guide to International Estate Planning, American Bar Association, 2nd Ed.
December 31, 2013
FATCA: An Overview of Its Scope and Application to Non-U.S. Entities Chapter
The International Comparative Legal Guide to: Private Client 2014, 3rd Edition
December 23, 2013
A Rant About the Implications of an IRS Scandal
Estate Planning Magazine
December 2, 2013
Allocation of Indexed GST Exemption
Courtesy: Leimberg Information Services, Inc. (LISI) at LeimbergServices.com
September 11, 2013
Me, Myself, and My Subsidiary: A Shift in the Intent Standard in Related-Party Hybrid Debt Cases
Corporate Taxation
September 1, 2013
Amazon.com v. Commissioner: Veritas
Redux?
Corporate Taxation
August 1, 2013
FATCA Reporting – Are Trusts and Trustees Caught in the Net?
Financier Worldwide
July 1, 2013
2013 Federal Tax Benefits for Hiring Qualified Veterans, National Guard Members and Reservists
(Book)
Caplin & Drysdale, Chartered
June 3, 2013
Transfer Tax Certainty is Finally Here! What Now?
Estate Planning Magazine
June 1, 2013
Cruising Toward Safe Harbors for Transfer Pricing?
Corporate Taxation
March 1, 2013
Mutual Administrative Assistance in Tax Matters
Journal of Corporate Taxation
March 1, 2013
Demystifying the IRS Guidance Process
Estate Planning Magazine
February 1, 2013
Recent Developments: U.K. Excess Profits Tax Under the U.S. Foreign Tax Credit
Corporate Taxation
January 1, 2013
Federal Tax Rules Should Not Be Used to Limit Trust Duration
Tax Notes
August 13, 2012
Primary Concerns: Canvassing Transfer Tax Proposals
Estate Planning Magazine
June 1, 2012
Case Updates-Dell Products (Norway) General Electric Capital (Canada) SNF (Australia)
Corporate Taxation
March 1, 2012
No Time Like the Present for Gifting: Tax Relief Act Planning Opportunities
Advisory
February 8, 2012
Commissionaire and Contract Manufacturing Arrangements - New Developments on Permanent Establishment Issue
Corporate Taxation
January 1, 2012
Guidance From the IRS: The Logjam Finally Breaks
Estate Planning Magazine
December 1, 2011
The Federal Estate and Gift Tax: A Case Study in Uncertainty
National Tax Journal
December 1, 2011
2010 Treaty Developments
Corporate Taxation
November 1, 2011
Qualified Intermediaries, The EU Savings Directive, Trace--What Does FATCA Really Add
Corporate Taxation
September 1, 2011
India's Proposed Direct Taxes Code - Highlights For Corporate Taxpayers
Corporate Taxation
July 1, 2011
Finally Legislation! Congress Kicks the Can Down the Road
Estate Planning Magazine
May 31, 2011
ITPF - Georgetown University Law Center Conference on Reform of International Tax
Corporate Taxation
May 1, 2011
An Overview of the Foreign Account Tax Compliance Act
American Bar Association, 22nd Annual Spring Symposia
April 28, 2011
Putting an End to Foreign Tax Credit 'Splitting' Transactions
Corporate Taxation
March 1, 2011
United States: Decoding Cross-Border Tax Compliance: CFCs, PFICs, Foreign Trusts & Foreign Gifts And Bequest
Mondaq Business Briefing
March 1, 2011
President Obama's Efforts at International Tax Reform
Corporate Taxation
January 1, 2011
Happy New Year: Out with the Old, and in with the...Older!
Estate Planning Magazine
December 1, 2010
Advise Client Companies to Review Payroll Practices
Verizon Small Business Center's News & Resources
September 10, 2010
A Shift Toward Consumption Taxes: The Tax Policy Prescription For The Fiscal Ills of The Global Financial Crisis
Corporate Taxation
July 1, 2010
Loan Guarantees and Transfer Pricing
Corporate Taxation
May 1, 2010
2010: The Anatomy of a Train Wreck
Estate Planning Magazine
May 1, 2010
National Westminster Bank: Will the IRS Ever Give Up
Corporate Taxation
March 1, 2010
Federal Estate and GST Tax Repeal
Advisory
January 19, 2010
Estate Tax Expires - for Now
Washington Jewish Week
January 7, 2010
The Curious Case of The Partial Loophole Closer
Corporate Taxation
January 1, 2010
Budget and Health Care and Taxes. Oh My!
Estate Planning Magazine
December 1, 2009
2009 Treaty Developments
Corporate Taxation
November 1, 2009
The Final State of Expatriation? - Part I
Mondaq Business Briefing
October 1, 2009
The Final State of Expatriation? - Part II
Mondaq Business Briefing
September 28, 2009
Estate Tax Legislation in 2009: Avoiding the Train Wreck
Estate Planning Magazine
July 1, 2009
Comments to the Proposed Amendments to the Rules of the United States Tax Court
American Bar Association
May 27, 2009
Shooting for the Stars
WebCPA
April 20, 2009
Cross-Border Information Reporting & Civil Penalities (in a Nutshell)
Journal of Tax Practice & Procedure
April 1, 2009
Wealth Transfer Strategies for Turbulent Times
Advisory
December 9, 2008
Checking in with the Guidance Department
Estate Planning Magazine
December 1, 2008
Foreign Trusts: Everything You Wanted to Know About the Taxation of Foreign Trusts But Were Afraid to Ask
MICPEL, Beyond QDOTs: International Estate Planning for a Flat World
October 23, 2008
The Current State of Expatriation
Guide to International Estate Planning, American Bar Association
June 3, 2008
Hearing It Out
Estate Planning
June 1, 2008
Curing Non-Compliance: Practical Factors to Consider in the United States
International Bar Association, International Wealth Transfer Pricing Conference
March 3, 2008
Gazing Into the Crystal Ball: A Prediction of Post-Election Action
Estate Planning Magazine
December 1, 2007
"Hot Interest" for Large Corporate Underpayments
Caplin & Drysdale
November 1, 2003
Tax Accounting Monthly Column
Corporate Business Taxation Monthly
August 1, 2003
Estate, Gift, and Generation-Skipping Taxes: The Implications of the Economic Growth and Tax Relief Reconciliation Act of 2001
Caplin & Drysdale
July 11, 2001
Income Tax Changes, Estate Tax Changes And Implications for Charitable Giving Of the Economic Growth and Tax Relief Reconciliation Act of 2001
Caplin & Drysdale
July 1, 2001