Fiscal Cliff

The Fallout from the American Taxpayer Relief Act – What a Relief?

by Les Williams | Niles, Barton & Wilmer, LLP on 5/15/2013

Because the media cycle moves so quickly these days, you may have already forgotten about the frantic last few days of 2012, during which Congress and the White House worked feverishly to save us all from going off the...more

Have You "Begun Construction"? IRS Issues Guidance for Renewable Energy Tax Credits

by David Cho, Dorothy Black Franzoni, Jonathan Goldman, Amish Shah, Ram Sunkara, William Warren | Sutherland Asbill & Brennan LLP on 4/17/2013

On April 15, 2013, the Internal Revenue Service ( IRS) issued much - anticipated guidance that will help developers of wind, solar, biomass and certain other renewable energy facilities qualify for federal renewable energy...more

Construction E-Note - March 28, 2013

by Edward Brown, Nancy Carey, C. William Daniels, Jr., James McCarten, Anton Mertens, Bruce Rawls, Anna Scully, Peter C. Vilmos | Burr & Forman on 3/29/2013

In This Issue: - The Emperor’s New Economic Loss Rule - The Architect's Role in the Construction Project - USCIS Introduces New Form I-9 - Considering Construction Delivery Methods on Public Works - The...more

Estate, Gift, and GST Taxes in 2013: American Taxpayer Relief Act of 2012 and Other News (Oregon)

by Michele Buck-Romero, Patrick Green, Amelia Heath | Davis Wright Tremaine LLP on 3/1/2013

The American Taxpayer Relief Act of 2012 (the “Act”) was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates on transfers subject to federal estate, gift, and generation-skipping...more

Insight on Estate Planning - February/March 2013

by Adler Pollock & Sheehan P.C. on 2/26/2013

In This Issue: - Fiscal cliff deal brings some certainty to estate planning - Strong governance enhances a family business’s value - Should you donate life insurance to charity? - Estate Planning Pitfall -...more

The Fein Print - February 2013: Real Estate Tax Appeals, Financial Powers For College Students, Fiscal Cliff

by Fein, Such, Kahn & Shepard, P.C. on 2/25/2013

In This Issue: - Ask Us - Tax Appeals - Parental Authority - At 18, "You Don't Rule Me" Rules - The Fiscal Cliff Showdown - What It Means To Your Real Estate Plan - Excerpt from Parental Authority - At 18, "You...more

Health Care Issues Poised to Take Front and Center in the 113th Congress

by Stephen Cooper, Ryan J. Severson | K&L Gates LLP on 2/25/2013

Health care issues dominated much of President Obama’s first term. Even after Congress passed the Patient Protection and Affordable Care Act (“PPACA” or “health reform law”) (Pub. L. 111-148, 111-152), the Supreme Court...more

Insight on Estate Planning - February/March 2013: Fiscal cliff deal brings some certainty to estate planning

by Adler Pollock & Sheehan P.C. on 2/20/2013

Congress’s eleventh-hour deal to avert the “fiscal cliff” produced the American Taxpayer Relief Act of 2012 (ATRA). The act focuses on income taxes, but it also provides much-needed certainty for people engaged in estate...more

New Tax Laws Will Affect Most Americans

by Janet Raasch | Lawyers.com on 2/14/2013

At the beginning of 2013, President Obama signed the American Taxpayer Relief Act of 2012, averting the dreaded “fiscal cliff” and making significant changes to U.S. tax law. While the top 1 percent of taxpayers will...more

Auto Notes -- February 2013

by Michael R. Kelley, Elizabeth Mullaugh | McNees Wallace & Nurick LLC on 2/11/2013

In This Issue: "Insuring Your Dealership: Do I Really Need Garage Liability and Garagekeeper's Insurance?" and "The American Taxpayer Relief Act"...more

Termination of Credit Shelter Trusts

by William Belcher | Poyner Spruill LLP on 2/11/2013

As discussed in a previous article, due to higher estate tax exemption, certain trusts previously established for purposes of avoiding estate taxes under the estate plan of a predeceased spouse may no longer be necessary in...more

Estate Planning After the American Taxpayer Relief Act

by Craig Dalton | Poyner Spruill LLP on 2/11/2013

Congress adopted the American Taxpayer Relief Act (the Act), effective January 1, 2013. The Act made permanent tax rates and exemptions for estate, gift, and generation-skipping transfer (GST) taxes. Prior laws incorporated...more

Estate Planning Considerations: Documentation and Peace of Mind

by Baker, Donelson, Bearman, Caldwell &... on 2/11/2013

With the introduction of the American Taxpayer Relief Act of 2012 (Act), the world of estate planning has been injected with a dose of certainty after more than 10 years of uncertainty as to federal estate, gift and...more

Wills, Trusts and Estates Newsletter - February 2013

by Lauren K. Keenan, Jonathan Kinney, Lori Murphy | Bean, Kinney & Korman, PC on 2/11/2013

In This Issue: - How to Protect Your Assets as a Business Owner - Separated But Not Divorced: Don’t Wait to Update Your Estate Plan - Tales from the Cliff: Estate Planning Policy for 2013 and Beyond -...more

Alert: Estate Planning - January 2013

by Pullman & Comley, LLC on 2/5/2013

For the first time in more than a decade, clients and advisors can plan their estates with a significant degree of certainty. The new tax law passed by Congress on January 1, 2013 and signed into law by President Obama...more

Tax Reform and the Oil and Gas Industry by Michael A. Andrews

by King & Spalding on 2/5/2013

A great deal of attention been focused on the generous tax incentives for the renewable energy industry that were added to the "fiscal cliff " legislation during the closing hours of negotiations. Those provisions have a net...more

Washington Insight - January 2013

by King & Spalding on 2/5/2013

In This Issue: - President Obama Sworn in for a Second Term - 113th Congress Underway - More Fiscal Challenges in Store - Cabinet Re-Shuffle - A Game of Musical Chairs - Tax Reform and...more

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

by King & Spalding on 2/5/2013

On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”) into law. While the principal intention of the Relief Act was to avert the key elements of the “fiscal cliff” by...more

American Taxpayer Relief Act Of 2012 - The Effects On Charitable Giving

by Virginia C. Gross, Bruce Hopkins, Thomas J. Schenkelberg | Polsinelli on 2/5/2013

In This Issue: - Major Tax Provisions Relating to Charitable Organizations - Other Law Changes Affecting Charitable Contributions - Excerpt from Major Tax Provisions Relating to Charitable Organizations: The...more

Surprise! Your 2012 Taxes Are Higher Than You Thought

by Michele Bowman | Lawyers.com on 2/4/2013

After the close of another year, income taxes of course come to mind. While it’s clear we have to pay tax on income, there are plenty of provisions in the tax code that require federal taxes to be paid on things you may not...more

Tax Reform – The Next Installment: Reforming the Taxation of Financial Instruments

by Mary Burke Baker, Daniel F. C. Crowley, Michael W. Evans, Andrés Gil, Bruce J. Heiman, Karishma Shah Page, Ryan J. Severson, Roger Wise | K&L Gates LLP on 1/31/2013

After the fiscal cliff deal failed to include a framework for comprehensive tax reform, many in Washington predicted that the momentum for tax reform would wither away. Although Congress has many important issues on its...more

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

by Lisa H. Barton, Brian J. Dougherty, R. Randall Tracht, George Tsai | Morgan Lewis on 1/31/2013

American Taxpayer Relief Act extends the existing, limited in-plan Roth conversion option to all amounts under plans that allow elective deferrals, including those amounts not yet eligible for distribution. The American...more

Quarterly Investment Update – 4th Quarter 2012 Trust & Investment Services

by Patrick Casey, Sandra Jones, Brander Richmond, Kevin Ylvisaker | Perkins Coie on 1/31/2013

In This Issue: - Economic Review & Outlook - Bond Market Review - Bond Market Outlook - Stock Market Review - Stock Market Outlook - Overview Of Washington Supreme Court Decision - Estate Tax Impact Of...more

Tales From The Cliff: Estate Planning Policy For 2013 And Beyond

by Lauren K. Keenan | Bean, Kinney & Korman, PC on 1/31/2013

For those of you watching Congress as 2012 came to a close and wondering what would happen to the economy if we fell off the dreaded “fiscal cliff,” you may feel as though you lost a lot of sleep over nothing. Congress...more

113th Congress Underway by Thomas J. Spulak

by King & Spalding on 1/30/2013

The 113th Congress opened this week. In many ways, however, it began in the long shadow of the 112th Congress, which ended on January 3. Numerous issues were either left unresolved or only partially addressed, requiring...more

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The Fallout from the American Taxpayer Relief Act – What a Relief?

Have You "Begun Construction"? IRS Issues Guidance for Renewable Energy Tax Credits

Construction E-Note - March 28, 2013

Estate, Gift, and GST Taxes in 2013: American Taxpayer Relief Act of 2012 and Other News (Oregon)

Insight on Estate Planning - February/March 2013

The Fein Print - February 2013: Real Estate Tax Appeals, Financial Powers For College Students, Fiscal Cliff

Health Care Issues Poised to Take Front and Center in the 113th Congress

Insight on Estate Planning - February/March 2013: Fiscal cliff deal brings some certainty to estate planning

New Tax Laws Will Affect Most Americans

Auto Notes -- February 2013

Termination of Credit Shelter Trusts

Estate Planning After the American Taxpayer Relief Act

Estate Planning Considerations: Documentation and Peace of Mind

Wills, Trusts and Estates Newsletter - February 2013

Alert: Estate Planning - January 2013

Tax Reform and the Oil and Gas Industry by Michael A. Andrews

Washington Insight - January 2013

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

American Taxpayer Relief Act Of 2012 - The Effects On Charitable Giving

Surprise! Your 2012 Taxes Are Higher Than You Thought

Tax Reform – The Next Installment: Reforming the Taxation of Financial Instruments

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

Quarterly Investment Update – 4th Quarter 2012 Trust & Investment Services

Tales From The Cliff: Estate Planning Policy For 2013 And Beyond

113th Congress Underway by Thomas J. Spulak

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