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Oregon Cost Segregation Decision Could Vindicate Consultants

Oregon Cost Segregation Decision Could Vindicate Consultants

Originally Published on forbes.com on November 15th, 2011 ______________________________________ The decision by the Oregon Tax Court in the case of Ronald and Daryl Pearce is a Happy Haloween gift to cost segregation consultants. Cost recovery deductions for...
No Agricultural Exemption for Beehives on Cell Tower Property

No Agricultural Exemption for Beehives on Cell Tower Property

Originally Published on forbes.com on November 15th, 2011 ______________________________________ It is fairly common for states and localities to tax farm land at a more favorable rate than other property.  This will of course then lead to the question of whether...
Family Limited Partnerships Require Good Planning and Execution

Family Limited Partnerships Require Good Planning and Execution

Originally Published on forbes.com on November 12th, 2011 ______________________________________ There are times when the Forbes contributor guidelines frustrate me.  My discussion of the Estate of Paul H. Liljestrand v. Commissioner is one of those times.  To fully...
Obamacare Insurance Mandate – Another Circuit Heard From

Obamacare Insurance Mandate – Another Circuit Heard From

Originally Published on forbes.com on November 12th, 2011 ______________________________________ I love the Obamacare insurance mandate cases as they brings out the real Constitutional purists.  This week we hear from the Court of Appeals for the District of Columbia...
Have Estate Planners Fallen for an Urban Legend ?

Have Estate Planners Fallen for an Urban Legend ?

Originally Published on forbes.com on November 11th, 2011 ______________________________________ I wrote the other day about a supposed proposal by the Super Committee to reduce the gift tax exemption from $5,000,000 to $1,000,000 effective November 23.  This is...