The Essential Tax Podcast

By: Mishkin Santa The Wolf Group
Listen for free

  • Summary

  • In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax, guiding you through a range of tax topics in a way that cuts through the jargon, acronyms, and complexities that make your eyes glaze over, so that you can understand the latest developments and how they relate to you.
    Mishkin Santa, The Wolf Group
    Show more Show less
Show more Show less
activate_Holiday_promo_in_buybox_DT_T2
Episodes
  • IRS Regulations, Loper Bright, and Private Letter Rulings with Joshua Smeltzer

    IRS Regulations, Loper Bright, and Private Letter Rulings with Joshua Smeltzer
    Nov 18 2024
    The Essential Tax Podcast with Mishkin Santa, Episode 19 In this episode of The Essential Tax Podcast, Mishkin Santa is joined by Joshua Smeltzer, Tax and Corporate Lawyer at Gray Reed. Gray Reed is a law firm with over 150 attorneys, with a tax controversy and tax litigation practice led by Joshua. They represent clients throughout the U.S., focusing on complex tax issues. Tune in for these key takeaways: * Loper Bright and the Chevron Doctrine – A detailed breakdown of how the Supreme Court's decision in Loper Bright impacts agency deference, especially the IRS, and why it changes the tax litigation landscape. * Administrative Procedures Act – How the APA influences tax guidance and how recent challenges, such as in the digital asset space, highlight the IRS's need to follow formal procedures. * Private Letter Rulings (PLRs) – A comprehensive look into the purpose, costs, and risks of seeking a PLR, including why they may or may not be the best strategy for a taxpayer. * Tax Controversy Strategy – The importance of understanding IRS processes and leveraging litigation hazards in negotiations for favorable outcomes. * Future Tax Changes – Insight into the implications of the TCJA sunset and how upcoming tax reforms may need to address the complexities brought to light by cases like Loper Bright. Learn more about Joshua Smeltzer: * Connect with Joshua on LinkedIn: https://www.linkedin.com/in/joshua-smeltzer-bb07714/ * Follow Gray Reed on LinkedIn: https://www.linkedin.com/company/grayreed * Visit Joshua’s profile on Gray Reed’s Website: https://www.grayreed.com/Our-People/Joshua-D-Smeltzer * Follow Joshua on X: https://x.com/jdsmeltzer Additional Resources: * Corporate Tax Blog, Dollars & Sense - https://dollarsandsense.grayreed.com * Blog post, “Gray Reed Partners Submit Comments on Proposed Treasury Regulations” - https://dollarsandsense.grayreed.com/2024/08/gray-reed-partners-submit-comments-on-proposed-treasury-regulations * Loper Bright Supreme Court Case - https://www.supremecourt.gov/opinions/23pdf/22-451_7m58.pdf * Chevron Deference - https://www.law.cornell.edu/wex/chevron_deference * Skidmore Deference - https://www.law.cornell.edu/supremecourt/text/323/134 * Administrative Procedures Act - https://www.law.cornell.edu/wex/administrative_procedure_act * Stop Corporate Capture Act - https://www.congress.gov/bill/118th-congress/house-bill/1507 * IRS Private Letter Ruling - https://www.irs.gov/faqs/irs-procedures/code-revenue-procedures-regulations-letter-rulings/code-revenue-procedures-regulations-letter-rulings * Maryland Private Letter Ruling - https://marylandtaxes.gov/legal-pubs/tech-bulletins/misc/tb-44.pdf *********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that make your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast: * https://www.youtube.com/@TheWolfGroupPC * Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944 * Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf Connect and learn more from your host, Mishkin Santa: * Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta * Follow The Wolf Group, P.C. on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc * Read Mishkin’s bio on Wolf Group, P.C.’s website: https://thewolfgroup.com/our-people/mishkin-santa
    Show more Show less
    54 mins
  • How to Navigate U.S. Exit Tax with Actuary David Pitts

    How to Navigate U.S. Exit Tax with Actuary David Pitts
    Nov 11 2024

    The Essential Tax Podcast with Mishkin Santa, Episode 13

    In this episode of The Essential Tax Podcast, Mishkin Santa speaks with David Pitts, Actuary and Independent Practitioner. David brings his wealth of experience in actuarial science, focusing on valuation work related to U.S. exit taxes, pensions, and deferred compensation plans. He has a background in mathematics and has worked extensively with retirement plans, class action lawsuits, and more.

    David explains his work with organizations like the World Bank and IMF, helping expatriates navigate the complexities of the U.S. exit tax. He also provides insights on actuarial calculations that determine the tax implications for those relinquishing U.S. citizenship or green card status.

    Tune in for these key takeaways:

    * Understanding the U.S. exit tax, including the gross present value and net worth tests

    * The actuarial approach to valuing defined benefit plans for expatriates

    * Key tax exclusions for foreign service and after-tax contributions

    * The critical role of actuaries in calculating net present value for exit tax planning

    * Real-world examples of how actuarial science applies to international retirement plans

    Learn more about David Pitts:

    * LinkedIn Profile: https://www.linkedin.com/in/davidgpittsfsa

    ***********************************

    About The Essential Tax Podcast:

    In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that make your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

    Watch or listen to more episodes of The Essential Tax Podcast:

    * https://www.youtube.com/@TheWolfGroupPC

    * Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

    * Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

    Connect and learn more from your host, Mishkin Santa:

    * Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

    * Follow The Wolf Group, P.C. on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

    * Read Mishkin’s bio on Wolf Group, P.C.’s website: https://thewolfgroup.com/our-people/mishkin-santa
    Show more Show less
    48 mins
  • 2024 US-France Cross-Border Tax Planning Update with Delphine Parigi of DPZ Avocats

    2024 US-France Cross-Border Tax Planning Update with Delphine Parigi of DPZ Avocats
    Nov 4 2024
    The Essential Tax Podcast with Mishkin Santa, Episode 13 In this episode of The Essential Tax Podcast, Mishkin Santa talks with Delphine Parigi, a tax lawyer and founder of DPZ Avocats, based in Nice, France. With a master’s degree in International Tax from La Sorbonne and business school HEC, Delphine brings over a decade of experience in advising international groups and high-net-worth individuals on cross-border tax matters. Her boutique firm specializes in assisting clients with French and international tax laws, particularly those facing U.S.-France tax complexities. Tune in for these key takeaways: * The importance of pre-immigration tax planning for U.S. persons moving to France * Common cross-border tax issues, such as double taxation on U.S. entities and trusts in France * Navigating France's real estate tax regime, including the wealth tax and the use of SCI structures * Understanding how the U.S.-France tax treaty now treats French social taxes (CSG, CRDS) as creditable for U.S. taxpayers * France’s complex inheritance and gift tax system and planning strategies to reduce tax burdens Learn more about Delphine Parigi: * Connect with Delphine on LinkedIn: https://www.linkedin.com/in/delphine-parigi * Follow DPZ Avocats on LinkedIn: https://www.linkedin.com/company/dpz-avocats/posts * Website: http://www.dpz-avocats.com Resources: * Delphine Parigi & DPZ Avocats: http://www.dpz-avocats.com/en/equipe.html * Nexia International Network: https://nexia.com * US-France FATCA Agreement: https://home.treasury.gov/system/files/131/BilateralAgreementUSFranceImplementFATCA.pdf * US-France Income Tax Treaty: https://www.irs.gov/businesses/international-businesses/france-tax-treaty-documents * US-France Estate Tax Treaty: https://franceintheus.org/IMG/pdf/french_us_estate_tax_treaty.pdf * IRS Practice Unit on French Foreign Tax Credits: https://www.irs.gov/pub/fatca/int_practice_units/ftc_t_010_01_01.pdf *********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that make your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast: * https://www.youtube.com/@TheWolfGroupPC * Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944 * Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf Connect and learn more from your host, Mishkin Santa: * Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta * Follow The Wolf Group, P.C. on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc * Read Mishkin’s bio on Wolf Group, P.C.’s website: https://thewolfgroup.com/our-people/mishkin-santa
    Show more Show less
    59 mins

What listeners say about The Essential Tax Podcast

Average customer ratings

Reviews - Please select the tabs below to change the source of reviews.

Audible.com reviews

Amazon reviews
No Reviews are Available