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BCLP Partner Tiffany McKenzie Discusses Health Care Directives in the Era of COVID-19

Atlanta BCLP Partner Tiffany McKenzie spoke on Frazer Rice’s Wealth Actually podcast regarding special planning considerations for your health care directive and power of attorney during the COVID-19 pandemic. The full podcast can be found here.

BCLP Team to Present on Litigation Risks of COVID-19 Remote Witnessing and Notarization

As a result of the COVID-19 pandemic, many states have temporarily authorized remote witnessing and notarization of estate planning documents. These laws present a unique set of litigation risks, which can be mitigated with careful planning.

BCLP Partner, Doug Stanley, and Associates, Andrew Bleyer and Sasha Riedisser, will be discussing this topic on a Federal Bar Association webinar on Friday, May 15 at 2 p.m. CST. You can register for the webinar here.

IRS Publishes Guidance on COVID-19 Relief for Estate and Gift Taxes

The IRS has published a series of questions and answers that provide guidance with respect to COVID-19 relief for estate and gift taxes, which can be found here.

IRS Expands Medical Condition Exception to Substantial Presence Test to Include Travel Disruption as a Result of COVID-19

In Rev. Proc. 2020-20, the IRS provides relief to nonresident taxpayers who have been in the United States long enough to be considered resident aliens under the substantial presence test of IRC 7701(b)(3) as a result of the COVID-19 pandemic. This Revenue Procedure also provides relief to taxpayers who would otherwise be ineligible for treaty benefits on services income. While this expansion is welcome, it is limited to excluding days falling after January 31 and through May 31.

Typically, under IRC 7701(b), persons who are otherwise not permanent US residents but who spend a sufficient amount of time in the country will be treated as US residents for income tax purposes under the substantial presence test. This test counts the number of days that an individual spent in the country in a given tax year or over a three year “look back” period to determine whether such person spent a

BCLP Counsel Elizabeth Schlesinger to Present with HRC

BCLP Counsel Elizabeth Schlesinger will be presenting at the Human Rights Campaign Webinar on estate planning documents that can help protect you and your loved ones during the COVID-19 crisis and beyond.  The Webinar will be held on April 20, 2020 at 4 p.m. EST.

Register for the Webinar here.

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