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  • Bridget J. Crawford

Author

Bridget J. Crawford 4 posts 0 comments

Bridget J. Crawford is a Professor of Law at the Elisabeth Haub School of Law at Pace University, and author of the 2020 article “Blockchain Wills” in the Indiana Law Journal.  Professor Crawford teaches Federal Income Taxation; Estate and Gift Taxation; and Wills, Trusts and Estates. Her scholarship focuses on issues of taxation, especially wealth transfer taxation; property law, especially wills and trusts; tax policy; and women and the law.  Prior to joining the Pace faculty, Professor Crawford practiced law at Milbank Tweed Hadley & McCloy LLP in New York (now Milbank LLP). Her practice was concerned with income, estate and gift tax planning for individuals, as well as tax and other advice to closely-held corporations and exempt organizations.

Roundtable

Blockchain Technology and Estate Planning: Cryptocurrencies, NFTs, E-Wills, and Other Ways…

Bridget J. Crawford Jun 6, 2021
Digital assets were only the beginning. Today, there is a new intersection of technology and property interests that most estate planners – in fact, most people - don’t yet understand. Slowly, but surely, estate planners are starting to…
Legal Knowledgebase

How Low Can You Go: Some Consequences of Substituting a Lower AFR Note for a Higher AFR Note

Bridget J. Crawford Jul 15, 2008
Intrafamilial arrangements labeled as loans have long invited special scrutiny from the IRS. In some cases, the Service has successfully established that the arrangement was not a loan but another type of transfer, such as a gift.
Legal Knowledgebase

Gift Tax Effects of Substituting A Lower AFR Note for a Higher AFR Note

Bridget J. Crawford May 15, 2008
This article explores the gift tax consequences of an exchange of promissory notes between family members when interest rates have dropped from when the original or old note was issue to the present time when the new note is issued.
Legal Knowledgebase

Grantor Trusts and Income Tax Reporting Requirements: A Primer

Bridget J. Crawford May 15, 2001
A trust is a "grantor trust" for income tax purposes to the extent that under the rules articulated in subpart E (sections 671 through 679) of part 1 of subchapter J of chapter 1 of the Internal Revenue Code of 1986, as amended, the trust's…
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Profile
  • [ils-saas-sso-login-default]
  • Home
  • Solutions
    • Wealth Transfer Planning
    • Elder Law Planning
    • Essential Estate Planning
    • Retirement Benefits Planning
    • Firearms Trust Planning
    • Law School Program
    • Educational Resources
    • Testimonials
  • CTA Resources
  • Academy
    • Estate Planning – Tax
    • Estate Planning – Basics
    • Faculty
    • CLE Approved
    • Tuition
    • FAQs
    • Attorney Reviews
    • Contact Us
  • Blog
  • Webinars
    • Hot Topics
    • All Access Pass
    • Roundtable
    • Drafting
    • On-Demand
  • Upcoming Events
  • Resources
    • Discussion Forum
    • Practitioner Referral Network
    • Legal Knowledgebase
    • Practice Development
    • Alliance Partners
    • Software Integrations
    • Legal Visionaries Podcast
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Welcome back, Letha Sgritta McDowell CELA

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