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Virginia Business Trusts, A Neglected Statutory Entity

This article by Richard Howard-Smith was published in the Fall Newsletter of the Virginia State Bar’s Trusts and Estates Section (Fall 2017, Volume 23, No. 2).

In the article Richard Howard-Smith offers an insightful look at Virginia Business Trusts, an underused entity option that planners rarely consider; comparing and contrasting Virginia Business Trusts with more commonly used entities, and suggesting some creative uses of them.

 Related Professionals: Richard H. Howard-Smith

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Employee Privacy for Personal Social Media Accounts

This article by Andrew Stockment was published in the Fall 2015 issue of Opening Statement, the VBA Young Lawyers Division newsletter.

On July 1, 2015, a new Virginia law (Va. Code § 40.1-28.7:5) that address employee privacy for "social media accounts" became effective. "Social media account" is defined very broadly and includes virtually every personal Internet-based account. The law applies to all government and private employers, regardless of the organization's size or revenue. This article gives an overview of the new law, addresses two exceptions that may undermine protections for employees, and also cautions businesses about pitfalls associated with accessing employee social media accounts.

 Related Professionals: Andrew B. Stockment

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Two-Factor Authentication: Simple and Powerful Security

This article by Andrew Stockment was published in the Winter 2014-15 issue of Opening Statement, the VBA Young Lawyers Division newsletter.

This article provides an overview of the benefits of two-factor authentication and discusses some general password best practices.

 Related Professionals: Andrew B. Stockment

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Selected Highlights of the American Taxpayer “Relief” Act of 2012 (or 2013)?

This article was presented by Richard H. Howard-Smith at the Continuing Legal Education seminar sponsored by the Wills, Trusts & Estates Committee of the Charlottesville-Albemarle Bar Association.

This Article is a concise summary and explanation of the most significant tax changes made by the American Taxpayer Relief Act of 2012 ("ATRA 2012"), with an emphasis on the changes affecting estates and trusts.  ATRA 2012 was particularly profound in its changes to the federal estate and gift tax regime that for over a decade had been in a state of near constant flux. Now there is a sense of repose in those tax rules, so more permanent and reliable planning choices can and should be made. In addition, and likely unintentionally, the income tax aspects of ATRA 2012 severely impact estates and trusts, complicating the tax-efficient administration of the same.  

 Related Professionals: Richard H. Howard-Smith

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