Author Archives: Library Relations

Treatise Update – The Circular 230 Deskbook: Related Penalties, Reportable Transactions, Working Forms

The Circular 230 Deskbook is an essential compliance resource for every tax professional who practices before the IRS.  It helps practitioners comply with complex Circular 230 amendments more easily — and avoid costly penalties and sanctions.  In addition to demonstrating prescribed duties when advising clients in the preparation of tax returns, it offers laminated, quick-reference compliance tools.

This thirty-second release updates the treatise with the latest developments in tax and estate law relating to IRS Circular 230.   Highlights from the new release include:

  • Chapter 1, Section 1:3: Discusses Wilson v. Commissioner, a case concerning whether the IRS’s “publicly stated positions” in the IRS manual or instructions “constitute rules carrying the force of law as required for Chevron deference.”
  • Chapter 3, Section 3:5: Explains whether the Anti-Injunction Act would preclude pre-enforcement judicial review if Congress amended the disclosure rules to impose a tax on a reportable transaction rather than a disclosure obligation backed up by a penalty for those who fail to comply.
  • Chapter 4, Section 4:13.6[B]: Explores Rodgers v. United States, in which the Ninth Circuit decided whether willfulness for purposes of section 6694(b) can be predicated on the basis of willful blindness or if it must be based on a finding of specific intent to understate liability.
  • Updated Appendix N, IRS Form 2848, Power of Attorney and Declaration of Representative.
  • Updated Table of Authorities is included.

Order a print copy today.

PLI PLUS subscribers can access this title through their subscription.

Treatise Update – New York Elder Law

New York Elder Law taps experts in their respective fields to cover the latest legal developments regarding Social Security; Supplemental Security Income; Social Security and SSI Disability; Medicare; Supplemental Medical Insurance; Medicaid for the elderly, blind and disabled; home care; protective services; housing; nursing homes; health care decision-making; veteran’s benefits; and retirement plans. 

This treatise contains numerous time-saving checklists to help readers stay current with rapidly changing laws including up-to-date eligibility and benefit levels, benefit checklists for older adults, and flow charts for step-by-step guidance through complex appeals processes.

Highlights of this new release include:

  • Chapter 4, Medicare. Discussion updated to reflect COVID-19-related extensions and waivers and the 2022 figures for the deductibles and copayments under the Part D Drug Benefit (see section 4:14.5). In addition, appendices 4A, 4B, 4E, and 4F have been updated with the most current figures.

Order a print copy today.

PLI PLUS subscribers can access this title through their subscription.

National Library Outreach Day

While we do not have a bookmobile (although some of you may remember the Discover PLUS bus), PLI librarians strive to regularly connect with PLI customers and to meet you where you are, whether that is at home, at the office, or on the go.

In addition to regularly meeting with customers to provide in-person and online training on the PLI PLUS platform, we…

  • Host monthly webinars to highlight PLI resources in a given practice area while also demonstrating the overall functionality of the research database. Learn more.
  • Create video tutorials and other quick reference guides. Check out the full list of training materials in our Training Center.
  • Post about new and popular PLI publications on Twitter. Follow us at @PLI_Librarian
  • Attend conferences and host events to meet in-person and virtually. Stay tuned for AALL news.

Happy National Library Workers Day!

Today is National Library Workers Day 2022. To mark the occasion, we decided to interview one of PLI’s very own inhouse librarians. Meet Elizabeth Beller, PLI’s Taxonomy Application Manager.

What led you to becoming a librarian?

EB: A few years before I started my studies in Library Science, I had been taking post-graduate classes in Asian art history with the intention of applying for PHD programs. The professor I was studying with wasn’t convinced I was the best candidate for a PHD program, but my Japanese language skills were at the time still quite good, and he suggested I look into Library Science. It took me a few more years to get there but I did enroll in Pratt’s program for Library Science after those conversations. And then this whole new world opened up to me that I hadn’t even been able to envision when I started looking into the MLIS and the field of librarianship. For instance, I entered then program with the goal of becoming an Asian language librarian in an academic setting and here I am working with Taxonomies for a CLE provider and legal publisher.

What is one thing about being a librarian you wish more people knew?

EB: It’s so much more than books! Librarians today fill this very interesting space between a glut of information and people seeking that information. This role can happen in so many ways: we can be reference librarians; we can work with information architecture or user experience; or we can work with taxonomies!

What is taxonomy and why is it important?

EB: Taxonomies are structured (hierarchical) lists of an area of human knowledge or experience. Their organizational structure makes them incredibly well suited to digital information. So instead of a card catalog, today we can “tag” or “index” content with taxonomic terms and then create organization through this tagging. Every time you shop online and use filters to hone down to the specific type of shoe or shirt or pants you want – you’re using taxonomy!

What is your favorite part about your job?

EB: Aside from the people – because the people at PLI are one of it’s most incredible assets! I like that at PLI I am able to role up my sleeves and really dive into some complex and exciting projects. I’ve been working with PLI’s taxonomy since 2016 and I’ve gotten to see the project evolve and grow from just us tagging content to the tags now being displayed and used across multiple public-facing PLI websites.  We’re big and ambitious enough that we take on large projects but small enough that I get to be involved in many steps and areas of these projects.

What are you currently reading?

EB: Right now I’m reading Caliban’s War by James. S. A. Corey – the second book in the series the tv show The Expanse was based on. I had a baby on Thanksgiving and I need to ease myself back into serious reading. I do love Sci-fi though. My stack of books to be read is pretty big and varied…The Mirror and the Light by Hillary Mantel, The Memory Police by Yoko Ogawa, Cloud Cuckoo Land by Anthony Doer…

Immigration Law Resources Webinar – This Thursday!

On Thursday, March 24 at 3:00 p.m. ET, PLI’s Associate Legal Editor Jenna Fiore will provide a brief demo to highlight the Immigration Law resources available on the research database PLI PLUS. Jenna will cover popular Immigration Law titles and review research scenarios to demonstrate key features of PLI PLUS.

POPULAR IMMIGRATION LAW TITLES AVAILABLE ON PLI PLUS INCLUDE:

This demo is part of PLI’s ongoing webinar series. Each month we highlight PLI’s resources in a different practice area while also demonstrating the overall functionality of the research database.  For registration and a list of upcoming webinars, visit PLI Practice Area Webinars.

Treatise Update – How to Write a Patent Application (Third Edition)

The third edition of How to Write a Patent Applicationwalks you step-by-step through the entire process of preparing patent applications.  Completely up-to-date, it is stocked with sample drafting language, documents, drawings, and checklists.  In addition to providing practical suggestions and commentary, the book analyzes the latest USPTO initiatives and key decisions of the federal courts.

New or updated topics addressed in this release include:

  • Assignments: For a discussion of (1) the extent to which an employer can rely on an assignment clause to assert an ownership interest in a patent that was obtained after employment and (2) how to make an assignment effective for the doctrine of assignor estoppel, see section 2:3.3.
  • Translations: For an example of the indefiniteness issues that translation into English can create and ways to avoid a finding of invalidity due to mistranslation, see sections 2:8 and 8:6.4.
  • Abstract ideas: New examples of inventions that the Federal Circuit held were abstract ideas have been added to section 7:4.1[B]. A recommendation for drafting specifications and claims for inventions using blockchain technology to avoid abstractness is included in section 7:4.6.
  • Enablement: To see how the use of functional language can make satisfaction of the enablement test more difficult, especially for biotech inventions, see sections 8:3.5[A] and 9:3.2[A]. What’s more, the need to clearly distinguish between prophetic examples that describe predicted experimental results and working examples is explained in section 9:3.2.
  • Appendix B (selected regulations), the Table of Authorities, and the Index have also been updated.

Order a print copy today.

PLI PLUS subscribers can access this title through their subscription.

Treatise Update – International Tax & Estate Planning: A Practical Guide for Multinational Investors (Third Edition)

In International Tax & Estate Planning: A Practical Guide for Multinational Investors (Third Edition), one of the nation’s leading multinational investment authorities presents a clear and practical approach to managing and disposing of private wealth.  Featuring detailed planning checklists and formulas for calculating taxes and tax credits, the treatise is an indispensable resource for lawyers, private bankers (both investment and commercial), corporate personnel of multinational corporations, accountants, and investment advisers.

The twenty-fourth release of the book provides updated practical information that enables multinational investors (and those who advise them) to protect investments, minimize taxation, maintain confidentiality, and assure proper disposition of assets upon an investor’s death.

Specifically, the latest iteration of the book includes:

  • A revised Chapter 1, Conflict of Laws, which explores topics including the definition of domicile in various states and countries, and revisions to, and ratification of, the Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions.

Order a print copy today.

PLI PLUS subscribers can access this title through their subscription.

New Title! Cyber Insurance Claims, Case Law, and Risk Management

PLI Press is proud to announce the publication of the new treatise Cyber Insurance Claims, Case Law, and Risk Management.

This treatise provides comprehensive analysis of the ever-changing and escalating cyber claim landscape as it relates to insurance coverage and overall risk management. It features in-depth case and insurance policy analysis and discussion of loss mitigation steps, along with chapter summaries that can serve as quick reference checklists for practitioners. A valuable resource for law firms, breach response counsel and any risk management professional, this book guides readers by:

  • Providing tools for assessing cyber risk profiles and liability exposures, understanding insurance coverage and recognizing frequent pressure points in the scope of such insurance coverage
  • Improving loss prevention and loss mitigation efforts to reduce cyber exposures and the threat of legal action against senior management
  • Providing a reference guide to key insurance policy insuring agreements and protections
  • Identifying problematic issues encountered by others in pursuing coverage
  • Providing analysis of legal arguments and outcomes regarding claims for coverage
  • Identifying issues likely to be encountered when addressing cyber losses and pursuing insurance recovery

Order a print copy today.

PLI PLUS subscribers can access this title through their subscription.