Margaret Van Houten

Margaret Van Houten

Davis Brown Law Firm

Contact  |  View Bio  |  RSS

Latest Publications

Share:

Digital Assets Development: IRS Characterizes Bitcoin as Property, Not Currency

On Tuesday, the IRS issued Notice 2014-21, in this Notice, the service announced that it would treat Bitcoin or other virtual currency as property for tax purposes. The IRS reasoned since the virtual currency is not regulated...more

3/27/2014 - Bitcoins IRS Property Tax Virtual Currency

Tax Law Blog: Do My Estate Planning Documents Need to Have Special Language to Deal with My Digital Assets?

This is the final post in a four-part series about Digital Assets and estate planning. One would think that an executor, trustee, or agent under a Power of Attorney would have authority to obtain information about your...more

12/26/2013 - Digital Assets Estate Planning Power of Attorney

How to Maintain Records for your Digital Assets

This post is the third in a four-part series about Digital Assets and estate planning. Read part 1, “What are Digital Assets?” and part 2, “Do your Digital Assets have Value?”. As previously discussed, Digital Assets, such as...more

12/19/2013 - Asset Management Digital Assets Estate Planning Passwords

Do your Digital Assets have Value? Are they Important?

Many people think that there is little financial value in our digital assets, and that is true in some instances. For example, photographs, blogs, videos, Facebook posts, tweets, and account records do not, by themselves,...more

12/13/2013 - Asset Valuations Digital Assets Estate Planning Online Gaming Virtual Currency

What our Estate Planning Clients Need To Know - What are Digital Assets?

The purpose of this post and is to bring you, our clients, information about a type of ‘asset’ most of you own. These assets are called Digital Assets, which include any electronically-stored accounts, information and data....more

12/9/2013 - Digital Assets Estate Planning

Tax Law Blog: Tax Implications of DOMA Ruling

The Supreme Court’s ruling in the case of Windsor v. United States, holding part of the Defense Of Marriage Act unconstitutional, will have important tax repercussions....more

6/27/2013 - Discrimination DOMA Due Process Equal Protection Estate Tax Gift-Tax Exemption Same-Sex Marriage SCOTUS US v Windsor

Tax Law Blog: Iowa Trust Industry Breathes a Sigh of Relief after the Supreme Court's Reversal in Trimble

On January 25, 2013, trustees around the state breathed a sigh of relief after the Iowa Supreme Court reversed the district court’s controversial decision in the trust case of In the matter of Trust #T-1 of Mary Fay Trimble....more

1/31/2013 - Abuse of Discretion Beneficiaries Fiduciary Duty Personal Liability Revocable Trusts Settlors Trust Accounting Trustees

Tax Law Blog: Estate and Gift Law Tax Aspects of Fiscal Cliff Legislation

The Fiscal Cliff legislation passed by the Senate on Monday and the House of Representatives late on New Year’s Day extends the estate, gift and generation skipping tax provisions we have been working with in 2011 and 2012....more

1/3/2013 - American Taxpayer Relief Act Charitable Donations Clawbacks Estate Tax Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption IRA

8 Results
|
View per page
Page: of 1