Posted on February 8, 2007 by Gregory Herman-Giddens

Everyone Needs a HIPAA Authorization

In 2003 the U.S. Department of Health and Human Services finalized regulations under the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”). Under HIPAA, medical providers can face sanctions and monetary fines for unauthorized release of “Protected Health Information”. […]
Category: Health Care Tags: HIPAA

Posted on February 6, 2007 by Gregory Herman-Giddens

Hiring a Tax Preparer

In North Carolina, anyone can call himself or herself an accountant (as opposed to a Certified Public Accountant). No special training or education is required. If your taxes are very simple, you may be okay going to an non-certified accountant or tax preparation firm such as H&R Block. […]
Category: Income Tax Tags:

Posted on February 3, 2007 by Gregory Herman-Giddens

Estate Tax Revenues Drop

An article by Robert Frank in yesterday’s Wall Street Journal describes the recent dramatic drop in taxable estate tax returns. […]
Category: Estate Tax Tags:

Posted on January 31, 2007 by Gregory Herman-Giddens

When Do You Need a Financial Advisor?

Being in a college town, most of my clients are intelligent and well educated, and many handle their own taxes and investments. However, there are times when a professional’s advice can be invaluable. […]
Category: Financial Planning Tags:

Posted on January 25, 2007 by Gregory Herman-Giddens

Trust Protectors

The use of a "Trust Protector" in trusts for maximum flexibility and protection is becoming increasingly common. […]
Category: Trusts Tags:

Posted on January 25, 2007 by Gregory Herman-Giddens

Filing Taxes Early Can be a Mistake

An article in yesterday’s Wall Street Journal discusses the problem of financial services firms providing late or amended Forms 1099. […]
Category: Income Tax Tags: Tax, Tax Returns

Posted on January 17, 2007 by Gregory Herman-Giddens

Incentive Trusts

Professor Joshua Tate of Southern Methodist University has published an interesting and informative article on Incentive Trusts, which are generally used by parents to try to shape the behavior of their children. The abstract is as follows: […]
Category: Trusts Tags: inheritance

Posted on January 15, 2007 by Gregory Herman-Giddens

New Charitable IRA Rollover Guidance

Professor Christopher Hoyt of the University of Missouri School of Law has proved a useful summary of IRS Notice 2007-7, 2007-5 IRB 1, which provides guidance about Charitable IRA Rollovers. […]

Posted on January 8, 2007 by Gregory Herman-Giddens

Professor Pennell’s view on Estate Tax Repeal

This week I’m attending the 41st Annual Heckerling Institute on Estate Planning in Orlando. The Institute, sponsored by the University of Miami School of Law, is the nation’s leading conference on estate planning. […]
Category: Estate Tax Tags:

Posted on January 4, 2007 by Gregory Herman-Giddens

North Carolina Medicaid Changes to take effect March 1, 2007

​My entry of December 8 briefly discussed the changes to the Medicaid rules in North Carolina which were thought to take effect on January 1st. […]
Category: Medicaid Tags:


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