Articles & News

The attorneys of Wagner Kirkman Blaine Klomparens & Youmans LLP are ever watchful of current events in the legal world and strive to keep our clients updated with the latest news that can impact their business. One way we do this is through our attorney’s published articles and newsletters; another is by posting links to important articles we believe are of interest.

The listing below represents some of the articles and newsletters we have published. To read the full text of any article, just click on the title:

Newsletters

Article Name Published
Choice of Entity Outline 12/10/13
Tax Consequences in CA of Forgiveness of Debt on Home Mortgages 6/30/12
Partnership Tax and Disguised Sales §704(c)(1)B 1/30/13
Modifying an Option Agreement? Potential Tax Consequences. 11/27/12
June 2012 CPA Newsletter – Bad Faith Claim 7/16/12
February 2012 CPA Newsletter – The Property Tax Deduction Problem 2/29/12
January 2012 CPA Newsletter – Taking Title to Trust Assets 2/6/12
December 2011 CPA Newsletter – Corporate Dividend Changes with AB 571 1/7/12
October 2011 CPA Newsletter – Family Limited Partnerships as Estate Planning Tools 10/27/11
September 2011 CPA Newsletter – Tiered Partnerships 9/25/11
August 2011 CPA Newsletter – IRC 752 8/1/11
As Seen in Forbes May 23, 2011 5/23/11
August 2008 CPA Newsletter – Tax Treatment of Losses from an Abandonment or Worthlessness of a Partnership Interest—Capital or Ordinary 9/16/08

California Taxation

Article Name Published
Donald Trump Tax Plan (Proposed 2017 Tax Law Changes 12/06/16
Transfer on Death Deeds – Should You Use It? 06/07/16
CCP 580e Gives Rise to Non-recourse Treatment of Discharged Debt 05/10/15
Legal Alert – California has dramatically changed the LLC law 03/10/14
Tax Consequences in CA of Forgiveness of Debt on Home Mortgages 6/30/12
Update on Proposed Revised Uniform Limited Liability Act 8/30/12
Before You Foreclose: Commercial Foreclosures — The Effect on Existing Leases 4/18/12
Legislative Change – BOE 100-B Reporting 2/8/12
Corporate Dividend Changes with AB 571 1/7/12
Mandatory Change in Ownership-Control Reporting 11/30/10
Repeal of 1099 Corporate and Rental Property Reporting May Be Imminent 3/31/11
Exemption for Software from Sales Tax 2/28/11
California Amnesty Program 4/10/11

Corporate Taxation

Article Name Published
Donald Trump Tax Plan (Proposed 2017 Tax Law Changes 12/06/16
Choice of Entity Outline 12/10/13
Wait Times for Business Filings at Secretary of State 5/30/11

Estate & Gift Taxation

Article Name Published
Donald Trump Tax Plan (Proposed 2017 Tax Law Changes 12/06/16
Transfer on Death Deeds – Should You Use It? 06/07/16
US Estate Gift Tax Concerns for Foreign Assets 4/18/12
January 2012 CPA Newsletter – Taking Title to Trust Assets 2/6/12
What to do Before the $5 Million Gift Tax Exemption Amount is Reduced 11/15/11
October 2011 CPA Newsletter – Family Limited Partnerships as Estate Planning Tools 10/27/11
Asset Protection Planning – A Primer 1/30/11
Current Developments in Estate Planning 7/30/10
Estate Planning on the 2010 Crazy Train 3/31/10
Exit Strategies in Estate Planning 5/30/10
QPRTS for Dummies (and other IDITS?) 7/30/11
Single Member LLCs Estate Gift Tax Treatment 2/28/10
Estate Planning – Does It Still Make Sense 7/30/10
Qualified Personal Residence Trust 8/30/10
Don’t Rock the Section 2053 Boat – You’ll Tip the 706 Over 1/15/11

Federal Income Taxation

Article Name Published
Donald Trump Tax Plan (Proposed 2017 Tax Law Changes 12/06/16
Clarifying Standards for Trade or Business Real Estate Debt 09/11/15
CCP 580e Gives Rise to Non-recourse Treatment of Discharged Debt 05/10/15
Addressing Head on the Form 3115 Controversy – Updated 3/2/15
2014 Income Tax Seminar – Registration form 6/9/14
Choice of Entity Outline 12/10/13
Net Investment Income Tax – What You Don’t Know Will Cost You – Part 1 10/29/13
Partnership Tax and Disguised Sales §704(c)(1)B 1/30/13
Update on the Fiscal Cliff 1/2/13
Modifying an Option Agreement? Potential Tax Consequences. 11/27/12
June 2012 CPA Newsletter – Bad Faith Claim 7/16/12
US Estate Gift Tax Concerns for Foreign Assets 4/18/12
File Form 8938 With Form 1040 – For Reporting Foreign Financial Assets 2/8/12
2012 Changes to IRS Form 2848 1/12/12
Navigating Audit, Appeals and Litigation: The IRS’ Perspective 3/30/10
Suggested Procedures for Filing Protective Claim 9/30/10
IRS Announces Relief for Undisclosed Offshore Accounts and Assets 4/30/11
Tax Legislative Update or: Obama Administration Tax Laws 12/30/10
Between the Sheets or Splitting the Sheets 10/20/10
Taxation of Domestic Partners 4/30/11

Partnership Taxation

Article Name Published
Donald Trump Tax Plan (Proposed 2017 Tax Law Changes 12/06/16
Addressing Head on the Form 3115 Controversy – Updated 3/2/15
Legal Alert – California has dramatically changed the LLC law 03/10/14
Choice of Entity Outline 12/10/13
Partnership Tax and Disguised Sales §704(c)(1)B 1/30/13
September 2011 CPA Newsletter – Tiered Partnerships 9/1/11
August 2011 CPA Newsletter – IRC 752 8/1/11
August 2008 CPA Newsletter – Tax Treatment of Losses from an Abandonment or Worthlessness of a Partnership Interest—Capital or Ordinary 9/16/08

Real Estate Taxation

Article Name Published
Donald Trump Tax Plan (Proposed 2017 Tax Law Changes 12/06/16
Clarifying Standards for Trade or Business Real Estate Debt 09/11/15
CCP 580e Gives Rise to Non-recourse Treatment of Discharged Debt 05/10/15
Tax Consequences in CA of Forgiveness of Debt on Home Mortgages 6/30/12
Modifying an Option Agreement? Potential Tax Consequences. 11/27/12
Before You Foreclose: Commercial Foreclosures — The Effect on Existing Leases 4/18/12
Update on Commercial Loans 6/30/11
Late 2011 Real Estate Expectations from a Personal View 8/1/11

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