Knowledge Center

September 21, 2018
Marilyn Wethekam Published in State Tax Notes - "The Change of the Landscape - Be Careful What you Wish For as You May Get It, The Aftermath of Wayfair"
Be careful what you wish for, because you may get it is a fitting epitaph for the Wayfair decision. In the prophetic words of Justice Byron White, the "vagaries of physical presence" were tested and the concept as applied in a sales tax context has been laid to rest.
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August 7, 2018
The Trustee and the Bitcoin: Identifying and Recovering International Cryptocurrency Assets
Cryptocurrency has been all the rage recently in the financial and legal news. Everyone has or knows someone who owns bitcoin (the most common form of cryptocurrency), but what exactly is cryptocurrency?
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July 9, 2018
Takeaways from Wayfair - By HMB's SALT Team
Everyone is by now likely familiar with the recent Wayfair decision and its central holding. Prior to Wayfair, businesses had some degree of comfort that they would not be required to collect and remit sales or use taxes to states in which those businesses did not have physical presence. Now that the physical presence test is gone, state legislation must be reviewed on a case-by-case basis to determine whether it will survive Commerce Clause scrutiny.
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November 7, 2017
Directed Trusts: Who’s the Boss? Liability in Directed Trusts & Administrative Dilemmas, Chicago Bar Association, 11/7/17
Grant discussed the Illinois directed trust statue and its underlying complications.
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May 4, 2017
Collectors in Conversation: Charles Mottier with Richard M. Horwood
Asian Art Council, Art Institute of Chicago, May 4, 2017
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May 3, 2017
The Best Laid Plans: Avoiding Administrative and Judicial Challenges, Chicago Bar Association, 5/3/17
Presented by Grant Hendricks at the Chicago Bar Association
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October 9, 2018
David Machemer and Samantha Breslow Present “Local Taxes: Who's on First, What's on Second, I Don't Know is on Third” at The Chicago Tax Club – Fall Seminar – 11/7/18
We have seen local governments become increasingly more aggressive with respect to enforcement of a variety of local taxes. Local governments are not only interpreting pre-existing taxes to encompass significantly more transactions, but are also pursuing litigation more aggressively than previously
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October 9, 2018
Marilyn Wethekam Presents “National SALT Update” at the 2018 New England SALT Forum – 11/14/18
A discussion of the nation's top state tax cases, federal legislation and policy developments. The panel includes Professor Richard Pomp and Doug Lindholm, Executive Director Council On State Taxation.
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October 8, 2018
Jeffrey Zaluda Presents “How To Survive As An Estate Planner In 2018” at the 2018 Duke University Estate Planning Conference – 10/11/18
The 40th Annual Duke University Estate Planning Conference is a two day conference consisting of a series of lectures designed to examine current developments in the estate and gift tax field.
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