June 2022

Authored by Mark Lobb Through a series of notices published by the Internal Revenue Service starting on June 1 and ending on June 10, 2022, the IRS lists what it deems to be “potentially abusive arrangements that taxpayers should avoid.” The list of arrangements is identified by the IRS as “The Dirty Dozen” (the “TDD”).

Authored by Mark Lobb On June 15, 2022, the Supreme Court of the United States (“SCOTUS”) ruled in Viking River Cruises, Inc. v. Moriana (“Viking”) that the Federal Arbitration Act, 9 U. S. C. §1 et seq., preempts California law that invalidates contractual waivers of the right to assert representative claims under California’s Labor Code

Authored by Kristin Gifford One advantage of holding assets in trust is that it allows the grantors, or the persons forming the trust, to set forth specific parameters for the use of their assets. When contemplating these distribution parameters, grantors often try to anticipate at what ages their heirs will be responsible to receive the