Latest Publications

Share:

Digital Assets Bill Signed by Governor Branstad

Governor Branstad signed Senate File 333, the Iowa Uniform Fiduciary Access to Digital Assets Act, on April 20. This bill is an important tool in estate planning and trust and estate administration....more

Tax Law Blog: Legislature Passes Bill Affecting Iowa Trusts and Estates

The Iowa Legislature just passed House File 661, which was proposed by the Probate and Trust Law Section of the Iowa State Bar Association and supported by the Iowa Academy of Trusts and Estates Lawyers. ...more

Anti Money Laundering Initiatives and Lawyers: What We Need to Know

Last Friday I was lucky enough to attend a Symposium at New York Law School entitled "Combating Threats to the International Financial System: The Financial Action Task Force." The Financial Action Task Force (FATF) is an...more

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  /  Bitcoin , 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

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

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

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

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

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

11 Results
/
View per page
Page: of 1

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.