Guidance, analysis and expert commentary from subject and industry leading authors are only a few of the valuable attributes found within CCH’s expanding Expert Treatise Library. Two brand new treatise titles: Estate Planning by John Price and Samuel Donaldson and Federal Research and Developmental Tax Incentives are now accessible along with all other CCH Expert Treatise Library titles on the award-winning IntelliConnect® research platform – conveniently providing links to cited primary source materials and other key documents. CCH, a Wolters Kluwer business is a leading global provider of tax, accounting and audit information, software and services.
“These two new treatises provide unique and easily explainable guidance on the tax complexities of estate planning and federal research and development – perfect additions to the professional’s information tool kit,” said Mark Friedlich, CCH Director of Publishing. “All CCH treatise titles are written by leading tax professionals, and include practical, time-saving tools and practice aids to enhance productivity and strengthen company compliance measures.”
- CCH Expert Treatise Library: Estate Planning by John Price and Samuel Donaldson brings together a variety of features that enable professionals to help clients manage all aspects of estate planning. Topics include: professional responsibility and estate planning; basic transfer tax laws and estate planning strategies; concurrent ownership and non-testamentary transfers; wills and related documents; and much more.
- CCH Expert Treatise Library: Federal Research and Development Tax Incentives provides complete, in-depth analysis of all aspects of federal research and development tax incentives' issues. This treatise offers a practical, easy-to-follow, comprehensive look at this very complex topic, with numerous practice aids to help you understand the rules. Included are all the topics you need to know about when dealing with research and tax incentive issues, such as: R&D incentives and their role in the world economy; deduction for R&D expenditures; the research credit: foundation and eligible expenditures; elements of qualified research excluded activities; the incremental research credit; and computational rules.
Both treatises feature links to statutes and regulations, federal case rulings, relevant federal materials (including the Internal Revenue Code), interactive practice aids, expert author commentary and numerous examples.
About the Authors: Estate Planning
John R. Price, LLB is currently Of Counsel at the law firm of Perkins Coie in Seattle. After earning his LLB from New York University, Price specialized in estate planning at McCutchen, Doyle, Brown & EnerSen in San Francisco. He joined the law faculty at the University of Washington in 1969, of which he served as Dean from 1982-1989, and currently travels extensively to lecture on estate planning matters. He is a former Regent and Fellow of the American College of Trust and Estate Counsel, a member of the American Law Institute and an Academician at the International Academy of Estate and Trust Law.
Samuel A. Donaldson, JD, LLM is an Associate Professor and the Director of the Graduate Program in Taxation at the University of Washington School of Law. Professor Donaldson is a three-time recipient of the Philip A. Trautman Professor of the Year award from the School of Law’s Student Bar Association. Prior to joining the faculty, he was an attorney in Bellevue, Wash., where his practice focused on federal taxation, estate planning and business acquisitions. A member of the Bar in Washington, Oregon and Arizona, he is the author of the Thomson-West casebook, Federal Income Taxation of Individuals, and a co-author of the Black Letter Outline on Federal Wealth Transfer Taxes. Professor Donaldson has served as the Harry R. Horrow Visiting Professor of International Law at Northwestern University and a Visiting Assistant Professor at the University of Florida Levin College of Law.
About the Author: Federal Research and Developmental Tax Incentives
Michael D. Rashkin, JD, LLM is a recognized expert in the field. He has been involved in tax management for more than 40 years and has testified multiple times before Congress on the design and effectiveness of the research credit. In the early 1980s, he established the tax department of Apple® Computer, where he initiated the Tax Court case of Apple Computer, Inc. v. Comm’r, which established the principle that compensation from the exercise of a nonqualified stock option constituted wages for purposes of the R&D credit. He also has served as a tax consultant to many companies in Silicon Valley, assisting them in site selection studies, international structuring and transfer pricing analyses. Rashkin received his JD from St. John’s University School of Law and his LLM from New York University Graduate School of Law.