Richard Upton Tax Attorney Patterson Belknap

Richard R. Upton, Retired Partner

Publications

August 2, 2016 New Rules on Section 83(b) Elections

May 18, 2016 Proposed Regulations on Foreign-Owned U.S. Disregarded Entities

January 2013 Charitable Giving Under the New Tax Law: A Unique (But Brief) Opportunity for IRA Rollovers and Other Highlights

December 2012 IRS Allows Charitable Contributions To Disregarded Entities

November 2012 Hurricane Sandy - Paths to Relief

February 2012 IRS Issues Foreign Account Tax Compliance Act (FATCA) Proposed Regulations

February 2012 New U.S. Tax Basis Reporting Rules Imposed on Certain Securities Issuers

December 2011 New IRS Foreign Asset Disclosure Requirements

Winter 2010-2011 The Legal Canvas, Winter 2010-2011

August 2009 FBAR Filing Deadline for Some is Extended to June 30, 2010

June 2009 UPDATE: Filing Deadline for Report of Foreign Bank and Financial Accounts

June 2009 Reporting of Foreign Bank and Financial Accounts

Spring 2009 The Legal Canvas, Spring 2009

March 2009 Tax Provisions in Stimulus Act for Businesses and Individuals

July 2008 Required Changes to Deferred Compensation Plans