CEB Contributor
Robert Denham
at N/A
Robert Denham, AB 1979, University of California, Berkeley; MA 1981, Harvard University; JD 1984, University of California, Berkeley, School of Law. Mr. Denham was an attorney editor at California Continuing Education of the Bar (CEB) from 1985 to 2018. He also served as CEB Liaison to the Executive Committee of the Taxation Section of the State Bar of California (now the California Lawyers Association) and a Member of the Taxation Section Washington, D.C., Delegation in 2009, 2015, and 2016. Mr. Denham was editor-in-chief of the Estate Planning Reporter from 2010 to 2018.
CEB Region:
N/APractice Areas:
N/A-
Estate Planning in a New-Old Inflationary World
June 13, 2022
Robert Denham
Trusts & Estates, Estate Planning
They say you never count your money sitting at the table, there'll be time enough for counting when the dealin's done. I worked on CEB’s Estate Planning Reporter (EP Reporter) from 1985 and retired from it in 2018 so the dealin’s done for me. However, looking back now, two things stand out.
Lessons for 2020 from the 2000 Presidential Election
September 23, 2019
Robert Denham
Constitutional Law
The 2000 presidential election turned a spotlight on the Electoral Count Act of 1887 (3 U.S.C. § 5). The measure was intended to facilitate the resolution of future disputed contests following the 1876 election, which had been settled by a special commission. The measure remained largely dormant until 2000 when it came into play in ways that could have implications for the 2020 election.
The Key Case Unlocks No Contest Clause Litigation
July 24, 2019
Robert Denham
Trusts & Estates, Trust & Probate Litigation
With limited exceptions, a no contest clause may be enforced only against a direct contest brought without probable cause. (Prob C § 21311(a).)
Is a Wealth Tax Unconstitutional?
May 13, 2019
Robert Denham
Tax Law, Trusts & Estates
A wealth tax proposed by Senator Elizabeth Warren has found favor in certain academic circles, including the University of California, Berkeley. It would be 2 percent of worldwide assets of U.S. citizens and residents in excess of $50 million and 3 percent of assets in excess of $1 billion, in addition to existing income and transfer taxes. It’s claimed this wealth tax would raise an estimated $2.75 trillion in revenue over 10 years. But is it constitutional?
Just Passing Through: New Deduction for Business Income Expires 2026
February 21, 2018
Robert Denham
Business Entities, Law Practice Management, Tax Law
Under new IRC §199A, business entity owners may be able to deduct 20 percent of passthrough income. This tax boon, which is set to sunset after December 31, 2025, has many lawyers wondering whether they might personally benefit.
No documents found.
No programs found.
No secondary sources available.
Copy the link below: