On August 2, 2016, the Treasury Department issued Proposed Regulations to Section 2704 of the Internal Revenue Code. These proposed regulations are directed at family controlled entities (many of which hold operating businesses and/or real estate), including corporations, partnerships and limited liability companies. These regulations, if finalized, will substantially limit or eliminate the ability to […]
Megan Earhart was the assistant editor for California Trusts & Estates Quarterly, Volume 21, Issue 3, 2015 (Tax Symposium).
Brad Cohen co-wrote the article titled “Tax Residency Issues for Filmmakers, Actors, and Musicians in California” that was published in the Los Angeles Lawyer magazine
Brad Cohen co-wrote the article that appeared in the Los Angeles Lawyer magazine titled “Estate and Tax Guidance for Artists and Collectors.”
Download this article as a PDF: The 13.3% Solution: of DINGs, NINGs, WINGs and Other ThINGs Wealthy taxpayers have now experienced the impact of higher federal and state income tax rates for a full year.1 Many have created or would like to create trusts for their children and grandchildren, which also could be subject to extraordinarily […]
Brad Cohen co-wrote the article that appeared in the Los Angeles Lawyer magazine titled “Tax and Estate Guidance for California Same-Sex Couples Post-Windsor.”
Brad Cohen co-wrote the article in the Los Angeles Lawyer magazine titled “How the Health Care Act Affects the Taxation of Loan-Out Corporations.”
Executive Summary The Obama Administration released its proposed budget for fiscal year 2014 on April 10, which included several proposals affecting estate planning. These are described in the Treasury Department’s General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals (commonly referred to as “the Greenbook”). Noticeable by its absence was the perennial proposal to […]
Brad Cohen co-wrote the article in the Los Angeles Lawyer magazine titled “The Taxation of Deferred Compensation in Standard Service Agreements.”
Brad Cohen co-authored the article “Income, Estate and Gift Taxation of Entertainment Assets” featured in Los Angeles Lawyer.
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