Recent Articles

IRS Implements Final Return Preparer Regs

Neil E. Hendershot

December 22, 2008 17:57

On December 22, 2008, the Internal Revenue Service published Treasury Decision 9436, which finalized "Tax Return Preparer Penalties Under Sections 6694 and 6695." TD 9436 contains final regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the...

James Ruling Impacts Annuities in Medicaid Planning

Neil E. Hendershot

December 22, 2008 17:16

On November 12, 2008, the United States Third Circuit Court of Appeals issued its decision in James v. Richman (PDF, 15 pages), No. 06-5092, 547 F.3d 214 (3rd Cir., Nov 12, 2008), 2008 U.S. App. LEXIS 23530, aff'd, James v. Richman, 465 F.Supp.2d 395 (M.D. Pa., Nov 21, 2006), which upheld the...

Journeys and Journals by Dying Folks

Neil E. Hendershot

December 17, 2008 19:22

In the movie The Bucket List (2007) "two terminally ill men escape from a cancer ward and head off on a road trip with a wish list of to-dos before they die." But what if they wanted to do was blog about dying, that is, write a public daily journal about their progress and reactions, good or bad...

POA Abuse Report and a PA POA Trial

Neil E. Hendershot

December 16, 2008 17:01

On December 4, 2008, the AARP Public Policy Institute and the American Bar Association's Commission on Law & Aging, issued a research report entitled "Power of Attorney Abuse: What States Can Do About It" (Nov., 2008), which "explores the problem of power of attorney abuse and how state...

"Taxgirl" Blog Featured by ABA Blawgs

Neil E. Hendershot

December 12, 2008 23:18

The American Bar Association Journal's Blawg Directory today features the Taxgirl blog written by a Pennsylvania attorney -- Kelly Erb, Esq., of Philadelphia. Her commentaries, updates, and generic advice about tax matters draw such national attention. In fact, she is on the ABA Journal's...

PA Inheritance Tax Returns: Banded, not Bound

Neil E. Hendershot

December 08, 2008 15:16

On November 24, 2008, the Pennsylvania Department of Revenue, through its Inheritance Tax Division, issued a bulletin addressed to "All Individuals Who Are Filing A Pennsylvania Inheritance Tax Return Rev-1500" requiring such filings in the future without permanent or restrictive bindings. The...

ABA's Estate & Trust Primers (Updated Links)

Neil E. Hendershot

December 08, 2008 11:30

The American Bar Association, through its Real Property, Trust & Estate Law Section, posts excellent general explanations regarding estate planning principles and the planning process that eventually will materialize into surrogate decision-making or a fiduciary administration when needed. As...

Elder Law Attorney as Family Counselor

Neil E. Hendershot

December 05, 2008 17:44

On December 3, 2008, a Pennsylvania elder law attorney, Laurel Hartshorn, of Saxonburg, related a story on the PA Elder Law Section's listserv that highlighted the good work of elder law attorneys with aged clients and their families. I post Laurel's account (as edited by me) with her...

FTC: "Who Cares" About Health Care Vendors

Neil E. Hendershot

December 03, 2008 14:43

On November 19, 2008, the Federal Trade Commission unveiled its "Who Cares" website, and issued a parallel booklet, to provide consumer information about health care products and services. The new website and publication were announced in a Press Release entitled "FTC Announces Health Care Booklet...

IRS Tests ADR Programs in Appeals

Neil E. Hendershot

December 02, 2008 15:46

On December 1, 2008, the Internal Revenue Service, in its Bulletin No. 2008-48 (PDF, 40 pages) included Announcement 2008–111 (beginning on Page 1224), entitled "Test of Procedures for Mediation and Arbitration for Offer in Compromise and Trust Fund Recovery Penalty Cases in Appeals". The a...