TAX
“ The breadth of knowledge of the authors is evident in the comprehensive scope of the subject matter , going beyond tax treatment of IP at the federal and state level .”
— Claudia Cantarella , Chief Legal Officer , Broadway Technology , LLC
PRIVATE CLIENTS LEGAL & TAX PLANNING ANSWER BOOK
Edited by G . Warren Whitaker , Leiha Macauley , and Darren M . Wallace ( Day Pitney LLP )
Filled with important practice-related guidance , this Answer Book supplies any practitioner who interfaces with private clients a helpful , conversational analysis into the effective protection of a high-net-worth client ’ s assets .
Authored and edited by G . Warren Whitaker and a team of experts from Day Pitney LLP , this title offers discussions around the common and sophisticated questions on protecting asset portfolios and related tax and regulatory planning considerations . Its chapters provide strategies for family member dispositions ; trusts ; estate , gift , and generation-skipping transfer taxes ; retirement accounts ; intra-family transactions ; and family-marital issues . Beyond these topics , the book covers important wills and trusts concepts , including drafting best practices , incapacitation , cross-border factors , and estate planning team management .
Tax practitioners , accountants , and anyone involved in the trust and estate planning process can also access helpful forms .
Receive up-to-date legal and tax planning best practices with PLI ’ s Upkeep Service .
1 softbound volume or digital , 496 pages , $ 216 , Item # 343858 , ISBN 978-1-4024-4161-5 , Published as needed
CONTENTS
1 Introduction 2 Ownership , Title and Transfer of Assets 3 The Will 4 The Trust 5 The Estate Tax 6 The Gift Tax 7 The Generation-Skipping Transfer Tax 8 Life Insurance 9 Retirement Accounts 10 QPRTs , GRATs and Other Irrevocable Inter Vivos
Trusts in Tax Planning 11 Marital Deduction and Other Tax-Qualified Trusts 12 Asset Protection , Special Needs and Directed Trusts 13 Charitable Giving 14 Private Foundations 15 Family Limited Partnerships , Loans and Other
Intra-Family Transactions 16 Valuation of Assets 17 Marital and Family Issues 18 International Issues 19 Transfers to the Non-U . S . Citizen Spouse 20 Incapacity 21 Effectively Managing the Estate Planning Team
Index
TAXATION OF INTELLECTUAL PROPERTY LAW AND PRACTICE
Jeffrey A . Maine ( University of Maine School of Law ) and Xuan-Thao N . Nguyen ( University of Washington School of Law )
This resource helps IP practitioners , tax professionals , and owners learn about and leverage important deductions and tax planning strategies pertaining to IP transactions and IP asset ownership . The distinguished IP professors who authored this book explore critical tax considerations and preparation pointers appropriate for accommodating the IRS and state tax agencies .
Readers will gain exposure to IP taxation fundamentals relevant to individuals , corporations , partnerships , and nonprofits . The book includes in-depth coverage of the various deductions applicable to patent royalties , researchers , and infringementrelated legal fees , as well as a state-by-state treatment of the IP holding company model . In addition , the authors discuss administrative rulings addressing the tax treatment of resource planning software , wage allocation in association with the research tax credit , and technology licenses .
Respond to IP taxation developments quickly with PLI ’ s Upkeep Service .
1 looseleaf volume , 1,258 pages , $ 648 , Item # 325516 , ISBN 978-1-4024-3908-7 , Updated annually or as needed
CONTENTS
1 Introduction 2 Overview of Intellectual Property 3 Overview of Federal Income Taxation 4 Taxation of Intellectual Property Development 5 Taxation of Intellectual Property Acquisitions 6 Taxation of Intellectual Property Sales and Licenses 7 Taxation of Intellectual Property Litigation 8 Taxation of Intellectual Property Held by Business Entities 9 Taxation of Intellectual Property Held by Nonprofit Organizations
( and Charitable Contributions of Intellectual Property ) 10 Use of Domestic Intellectual Property Holding Companies 11 Use of Foreign Intellectual Property Holding Subsidiaries 12 Estate Planning for Intellectual Property
Table of Authorities Index
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