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Articles + Publications September 23, 2024
Reprinted with permission from the September 23, 2024 issue of Tax Notes Federal. ©2024 Tax Analysts. Further duplication without permission is prohibited. All rights reserved.
In this report, Thomas Gray and Joel Post explain why taxpayers who are contemplating using a grantor trust to hold investments should carefully consider the scope of a grantor trust’s classification as a disregarded entity for federal income tax purposes, as well as the flexibility to transfer investments to a grantor trust.
Click here to read the full article in Tax Notes Federal.
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Leading the energy evolution.
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From compliance to the courtroom, we have you covered.
Learn more
Helping you focus on what matters – improving human health.
Learn more
Trusted advisors to leading insurers for 100+ years.
Learn more
Unlocking value in the middle market and beyond.
Learn more
Full-service legal advice from coast to coast.
Learn more
Applying radical applications of common sense
Explore More
Our standard-setting client experience program.
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Delivering life-changing help to those most in need.
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Our firm’s greatest asset is our people.
Explore More
Market-leading eDiscovery and data management services.
Explore more
The Pepper Center for Public Services
Explore more
Strategies helps businesses and individuals solve the complexities of dealing with the government at every level. Our team of specialists concentrate exclusively on government affairs, representing clients nationwide who need assistance with public policy, advocacy, and government relations strategies.
This unique program provides innovative and affordable opportunities to startups and early-stage emerging companies with a solid technology or scientific foundation. We help companies that have a quality management team in place and do not have other significant legal representation.
eMerge’s lawyers and technologists work together to deliver strategic end-to-end eDiscovery and data management solutions for litigation, investigations, due diligence, and compliance matters. We help clients discover the information necessary to resolve disputes, respond to investigations, conduct due diligence, and comply with legal requirements.
Stay ahead of the curve and in touch with our latest thinking on the issues that are top of mind across our practices and industry sectors.
Change happens fast in today’s turbulent world. Stay on top of the latest with our industry-specific channels.
Take a closer look at how we partner with clients to help them realize their goals.
Enhance your search results with the following special search methods. These tools allow you to fine-tune what data is returned and how it’s matched.
Use quotation marks to search for an exact phrase or sequence of words:
Example:
"Marketing manager in London"
This will return results that match exactly what’s inside the quotes — word-for-word and in order.
If there are no exact matches, the system will fall back to your default search query (which can be configured separately).
Use the pipe symbol (|) to search for any of the listed terms:
Example:
Marketing manager | Sales manager | Business manager
This will return any result that matches at least one of the terms. If only one term matches, only that result is shown. If multiple match, all are returned.
Use the dash (-) to exclude specific words from the search results:
Examples:
Marketing manager -indeed.com
Houses in London -zoopla -terraced
This tells the search engine to omit any result that includes the excluded words (e.g., no listings from Zoopla or containing "terraced").
Use this method when no other matching methods succeed.
Example:
%economy in 2025 snp stocks%
This functions like a SQL LIKE query — it's a broad, fuzzy match that tries to find results containing the key terms anywhere in the content. It's often used as a final fallback option.
Use the ampersand (&) to ensure all terms are included in the results:
Example:
Sales & Marketing & London
Only results that contain all three keywords — “Sales”, “Marketing”, and “London” — will be returned.
Even if a page is titled “Sales & Marketing”, it will still be included, as long as all keywords are present somewhere in the content.
Use these search operators to narrow or broaden your results as needed. They can be combined and layered for even more control.
