RSSArchive for March, 2014

March 2014 - Tax Edition

March 2014 – Tax Edition

Highlights of the March 2014 Contra Costa Lawyer edition include tax articles on OICs, QDROs, foreign asset taxes, and more.

Inside Guest Editor's Column: March 2014

Inside Guest Editor’s Column: March 2014

We have a very diverse group of tax professionals in Contra Costa County, as evidenced by the articles in this issue, and you need look no further for guidance.

Where Does the Money Go?

Where Does the Money Go?

As our 2014 membership drive comes to a close, some of you may be wondering about the CCCBA budget and where your money goes.

Family Law Tax Update

Family Law Tax Update

As we head into tax season, this is a great time to look at some of the tax changes affecting our family law cases. This article will discuss a few of the interesting tax rulings from 2013.

The Problem of the Missing QDRO

The Problem of the Missing QDRO

Many post-dissolution clients have never had a QDRO prepared on their behalf. This may be due to the fact that the body of law relating to retirement plan QDRO is full of twists and turns.

Tax Avoiders Beware: Disclosure of Foreign Assets Held By U.S. Taxpayers Underway

Tax Avoiders Beware: Disclosure of Foreign Assets Held By U.S. Taxpayers Underway

While the 30 percent withholding is a familiar concept with respect to payments to foreign persons, the new withholding regime under FATCA adds several new complexities.

Passive Loss Limitations Revisited: Getting on the Right Side of Material Participation

Passive Loss Limitations Revisited: Getting on the Right Side of Material Participation

Often, the taxpayer has a large passive loss available to write off against passive income. The regulations leave a huge hole for structuring in this area.

Drop Then Swap: 1031 Exchanges

Drop Then Swap: 1031 Exchanges

Drop and swap can work, but all factors must be considered.

Technology: Don’t Fear It, Embrace It

Technology: Don’t Fear It, Embrace It

If you don’t embrace technology, you will probably be left behind. The following websites and email services are helpful in making hardware and/or software decisions…

Procedural Considerations for Submitting an OIC: Anderson v. Commissioner

Procedural Considerations for Submitting an OIC: Anderson v. Commissioner

Practitioners who are aware of the benefits of submitting an OIC in connection with a request for CDP Hearing can preserve an appeal right for their client that may not have otherwise been available.

Restaurant Review: Incas Grill, Concord

Restaurant Review: Incas Grill, Concord

“Neighborhood Gem” is a category in Open Table’s feedback format. It presumably means economical, tasty and convenient. If so, then Incas Grill qualifies easily. As the name implies, its fare is Peruvian—and extensively so.

Bar Soap - March 2014

Bar Soap – March 2014

I did hear of three recent verdicts. And I do know that cases are getting out to trial. I had to do a bit of research on my own to get the facts for a minimal report on each one of the three rumored cases.

Inns of Court: Marsy's Law

Inns of Court: Marsy’s Law

Marsy’s Law literally changed the definition of the word “victim,” expanding it to also include specific family members of the crime victim. The presentation highlighted how under Marsy’s Law, civil or family law attorneys can assist in protecting the victim and victim’s family.

“Hang ‘em High” – Sudden Death in Old Contra Costa

“Hang ‘em High” – Sudden Death in Old Contra Costa

Frontier justice administered by the rope is hinted at by the names of features or places found in Contra Costa County. Identification of at least two hangman’s trees in Contra Costa are a distant echo of this violent past.

2014 Annual Officer Installation Lunch [photos]

2014 Annual Officer Installation Lunch [photos]

On January 24th, the 2014 Board of Directors and Section Leaders of the Contra Costa County Bar Association were officially installed during a luncheon at the Contra Costa Country Club in Pleasant Hill.

Get to Know Your Local Judges [photos]

Get to Know Your Local Judges [photos]

On February 6, 2014, members got a chance to meet judges on a one-to-one basis. Hosted by Frankel Goldware and Ferber in San Ramon.

Food From the Bar: Res Ipsa Jokuitor XIX Comedy Night

Food From the Bar: Res Ipsa Jokuitor XIX Comedy Night

This year’s food drive will be kicked off with Res Ipsa Jokuitor XIX, our annual Comedy Night with nationally renowned comedian Don Reed headlining this year.