Friday, December 26, 2014
Ten Financial Lessons from Classic Christmas Movies
Ten Financial Lessons from Classic Christmas Movies | WealthManagement.com
Wednesday, December 24, 2014
The 2014 Charitable IRA Rollover: Who Might Benefit, and When Must Action Be Taken?
The 2014 Charitable IRA Rollover: Who Might Benefit, and When Must Action Be Taken? | TAX COMPLIANCE BLOG - Holland & Knight | December 23, 2014 | Jason E. Havens | Richard P. Sills
Monday, December 22, 2014
Charitable IRA Rollover Extended Through End of 2014 - Immediate Action Required
Charitable IRA Rollover Extended Through End of 2014 - Immediate Action Required | TAX COMPLIANCE BLOG - Holland & Knight | December 19, 2014 | Jason E. Havens | Richard P. Sills
Saturday, December 13, 2014
When data gets creepy: the secrets we don’t realise we’re giving away
When data gets creepy: the secrets we don’t realise we’re giving away - TheGuardian.com (JEH: Sometimes I post technology articles that will hopefully help others. We all need to be more careful sharing information online. I heard radio coverage the other day that reiterated what this UK-based article, equally applicable here, highlights: "An interesting side-effect of public data being indexed and searchable is that you only have to be sloppy once, for your privacy to be compromised.... Cameras -- especially phone cameras -- often store the location where the picture was taken in the picture data.... But if you get it wrong just once ... your home is marked on a map. All because you tweeted a photo of something funny your cat did, in your kitchen...." Please diligently check privacy settings on a routine basis.)
Tuesday, November 25, 2014
World Giving Index 2014 | CAF
World Giving Index 2014 | Charities Aid Foundation (CAF) ("The World Giving Index lnfographic gives an overview of the top giving countries and some interesting facts about giving in 2014.")
Wednesday, November 5, 2014
Friday, October 24, 2014
Saturday, September 20, 2014
Integration of Legal Research for Estate Planners (LREP) website
Nearly 20 years ago, I started what would soon become my Legal Research for Estate Planners (LREP) website. Much has changed, including my available time to maintain the site. Therefore, to the extent practical, I am integrating LREP into this blog.
I would like to thank everyone, including Joe Hodges, Don Kelley, Gerry Beyer, Bob Ambrogi, Dennis Kennedy, and Neil Squillante (among many others), for your encouragement over the years. I hope that this blog will serve others like LREP has done. At some point, I might pursue something else. For now, though, this seems like the logical course.
Kind regards,
Jason
Friday, July 18, 2014
A Resurgence in Charitable Trusts? | Philanthropy content from WealthManagement.com
A Resurgence in Charitable Trusts? | Robert F. Sharpe, Jr. | WealthManagement.com (JEH: Gerry Nowotny posted comments along the same lines and linked to Robert's article. They are probably correct regarding the increased use of charitable trusts in business succession (e.g., "charitable bailout") transactions given the potential income tax consequences of those transactions now -- especially where Subchapter C corporations are involved.)
Wednesday, July 16, 2014
Internet Calculators for Estate Planners | Technology content from WealthManagement.com
Internet Calculators for Estate Planners | Technology content from WealthManagement.com
Saturday, July 12, 2014
Thursday, July 3, 2014
Worry About Your Estate Plan, Not The Taxes
Worry About Your Estate Plan, Not The Taxes - Forbes.com (JEH: Steve Parrish reminds everyone that federal transfer taxes are not necessarily the primary factor in business succession or related estate planning matters.)
Wednesday, July 2, 2014
Tuesday, June 24, 2014
Review Roundup: 3 wireless microphones for speech recognition
Review Roundup: 3 wireless microphones for speech recognition - Macworld (JEH: Helpful review of 2014 options and specifically use for voice recognition)
Monday, June 23, 2014
Transfers to Non-Citizen Spouses: Planning Considerations | JD Supra
Transfers to Non-Citizen Spouses: Planning Considerations | JD Supra (JEH: Despite the much higher federal transfer tax exemption for US citizens, more extensive estate planning is still generally necessary for non-citizens, even if they are resident in the US and married to a US citizen.)
Saturday, June 14, 2014
Law Practice Technology Intro
Law Practice Technology Intro - David Whelan (JEH: Good overview of hardware and software considerations that any law firm must evaluate)
Friday, June 13, 2014
Estate as Beneficiary: IRA vs. Qualified Plan
Estate as Beneficiary: IRA vs. Qualified Plan - Retiring With Natalie Choate - MorningstarAdvisor
Thursday, June 5, 2014
Monday, June 2, 2014
Location Autocomplete in Google Calendar
Location Autocomplete in Google Calendar (JEH: This is a key reason why you should complete a free Google Places listing, that is, the official Google Maps listing for your business. Based on my recent experience, the autocomplete feature only works via the browser-based version of Google Calendar (not functional via Android/mobile yet). However, that is reason enough to use your browser to create appointments because you can enter your firm (example of our own Places listing) or business name in the "Location," and Google will translate it to allow your client or colleague to navigate merely by clicking the Places/Maps link in the calendar entry or reminder. Incidentally, this functionality also works well if you are meeting someone at a restaurant or any other location that has a Google Places/Maps listing.)
Tuesday, May 20, 2014
Thursday, May 1, 2014
Tuesday, April 29, 2014
Lawyer seeks crowdfunding for online estate-planning game
Lawyer seeks crowdfunding for online estate-planning game - ABA Journal (JEH: Kudos to Stephanie Kimbro regarding this creative idea, which I hope receives sufficient support)
Tuesday, April 22, 2014
The Heartbleed Hit List: The Passwords You Need to Change Right Now
The Heartbleed Hit List: The Passwords You Need to Change Right Now - Mashable.com (JEH: This is old news to many (not to many attorneys, I suspect!). This electronic world is exciting yet dangerous. Please take all precautions, and note that you might have email or other issues (because we have had numerous messages bounced by specific servers).)
BBB Warns of Misleading “Annual Minutes Requirement” Mailings
BBB Warns of Misleading "Annual Minutes Requirement" Mailings - BBB of Northwest Florida (JEH: Please also note that no Florida business entity needs to file "annual minutes" -- only an annual report to the Department of State, which may be done online as noted in the earlier post. It is obviously prudent to hold an annual meeting for any business entity and keep minutes of all meetings. However, there is no state requirement to file any type of minutes, which are generally internal documents much like the governing bylaws, operating agreement, or partnership agreement.)
email : Webview : Required for All Business Entities: Florida Annual Report Filing Deadline May 1st
Required for All Business Entities: Florida Annual Report Filing Deadline May 1st - Carr, Riggs & Ingram (JEH: $400 penalty/late fee per entity if not filed by May 1, 2014! Video from Florida Secretary of State Ken Detzner ("File early, Florida") on the Sunbiz home page here.)
Thursday, April 10, 2014
Wakeup Call to Charities
Wakeup Call to Charities - Planned Giving Design Center - Lee Hoffman (JEH: Well-known planned giving commentator Lee Hoffman offers his perspective on why charities might have made potentially "fatal" mistakes by reducing or dropping their planned giving efforts in favor of trying to attract new donors. I like his synopsis of the spectrum of charitable/planned giving: "Attract new donors, treat current donors well (loyalty), market planned gifts to their aging donors, put some back for tomorrow (endowment).")
Sunday, April 6, 2014
Important Bermuda Judgment Considers Questions Of Litigation Funding, Private International Law And Trusts - Wealth Management - Bermuda
Important Bermuda Judgment Considers Questions Of Litigation Funding, Private International Law And Trusts : Wealth Management : Bermuda - mondaq (JEH: Main issue was whether trustee of Bermuda trust had binding obligation to provide funding of up to 120 million Swiss Francs to construct Opera House in Lucerne, Switzerland, with Swiss foundations prevailing insofar as they may attempt to demonstrate feasibility of Opera House plan to satisfy condition subsequent of "donation contract" under Swiss law)
Tax Court Gives Taxpayer a Victory in Frank Aragona Trust Case -- But Doesn't Go...
Tax Court Gives Taxpayer a Victory in Frank Aragona Trust Case -- But Doesn't Go All the Way - BNA (JEH: Tax Court case permits trustees to satisfy "material participation" test for passive activity purposes, which has become more important due to the potential application of the 3.8% net investment income (Medicare) surtax -- not for purposes of claiming losses, but to determine whether a trust's income from rental real property is passive and thus subject to the 3.8% surtax)
Friday, April 4, 2014
Friday, February 28, 2014
Thursday, February 13, 2014
NAIC News Release
BERMUDA, GERMANY, SWITZERLAND & UNITED KINGDOM ADDED TO NAIC LIST OF QUALIFIED JURISDICTIONS - NAIC News Release (JEH excerpt: "The jurisdictions will be placed on the NAIC List of Qualified Jurisdictions effective January 1, 2014. Adopted by the NAIC in August 2013, the Process was developed to evaluate the reinsurance supervisory systems of non-U.S. jurisdictions for reinsurance collateral reduction purposes. Reinsurers licensed and domiciled in these four jurisdictions are eligible to be certified for reduced reinsurance collateral requirements under the NAIC's Credit for Reinsurance Model Law.")
Wednesday, February 12, 2014
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