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Taxation JMBM Focus: ALERT: UBS and Offshore Account Reporting Amnesty

OFFSHORE ACCOUNT AMNESTY PROGRAM UBS has agreed to give the IRS a list of more than 4,450 names of U.S. persons with UBS Swiss bank accounts. Whether or not your name appears on the UBS list, if you had an unreported offshore account (with UBS or otherwise) at any time during the past six years, […]

Taxation and Trusts & Estates JMBM Tax Newsletter: JMBM's Trust And Estate Litigation Group

Disputes can often arise in the administration of a trust or a probate estate, especially when there are substantial amounts of money involved or when family conflict is present. These disputes can arise between beneficiaries, between a trustee or other fiduciary and beneficiaries, or from third parties. JMBM’s trusts and estates lawyers intentionally foster a […]

Taxation JMBM Tax Newsletter Spring 2009: Estate Tax Legislation: The Good, The Bad and What To Do Now

A criminal defense lawyer meets with his client to advise him of the results of his DNA blood test. The lawyer says, “I have good news and bad news.” The client asks, “What’s the bad news?” The lawyers says, “Your blood matches the DNA found at the murder scene.” The client asks, “What’s the good […]

Taxation and Trusts & Estates Orange County Business Journal: Living Trusts: How Special Distribution Provisions Can Help You Achieve Your Objectives

Living Trusts: How Special Distribution Provisions Can Help You Achieve Your Objectives By Gordon A. Schaller and Scott Harshman Special Distribution Provisions in Living Trusts The living trust is one of the most basic estate planning tools available, but some lawyers adopt a "one-form-fits-all" approach to drafting the trust. Many clients have special situations that […]

Taxation and Entertainment BNA Daily Tax Report: Determining Entertainment Industry Deductions for Creative Properties Deemed Abandoned or Worthless Remains Difficult Despite IRS Guidance

Brad Cohen wrote the article that appeared in the BNA Daily Tax Report titled “Determining Entertainment Industry Deductions for Creative Properties Deemed Abandoned or Worthless Remains Difficult Despite IRS Guidance.”

Taxation and Entertainment California Tax Lawyer: The New Depreciation Rules for Television and Motion Picture Films: A Look Forward and a Look Back

Brad Cohen wrote the article “The New Depreciation Rules for Television and Motion Picture Films: A Look Forward and a Look Back” that appeared in California Tax Lawyer.

Taxation Matthew Bender’s Tax Service: Installment Sales

Brad Cohen authored the chapter titled “Installment Sales” in Matthew Bender’s Tax Service.

Taxation People and Taxes: Taxation of Americans Abroad

Brad Cohen wrote the article “Taxation of Americans Abroad” that appeared in People and Taxes.