In this article we explain the rules and planning techniques relevant to obtaining government funding for the long term health care of an elderly client. This is called Medicaid Planning. Medicaid planning poses particular challenges because it involves both a federal law template and a state...

In December of 2010 Congress revived the temporarily defunct federal estate tax and the generation skipping transfer tax (GSTT) and ushered in a new era of federal wealth transfer taxation. The estate and the GST taxes had expired the previous January, making 2010 the year to die among the...

Medicaid is the need based government program that pays for much of the health care for the poor in the United States. Medicaid often ends up paying the costs of nursing home care for middle class seniors who have descended into poverty as a result of the high costs of such care. For married...

It is common practice for faculty who go on sabbatical leave to take up temporary residence at another location during the sabbatical period. This temporary relocation has significant income tax implications. These tax implications also arise when a faculty member at one institution serves as a...

The law deanship involves the ability to play many roles. It is the thesis of this article, however, that one role is beginning to overshadow the others. We have entered an era where more and more law deans are first and foremost public envoys, professional fundraisers, and alumni boosters. I...

On January 1, 2013 Congress avoided the tax part of the so called “fiscal cliff” when it passed the American Taxpayer Relief Act of 2012 (ATRA). Among its many impacts this law prevented the application of a number of sunset provisions that would have dramatically altered the operation of...