Brant J. Hellwig

Publications

SSRN Publications

Books, including monographs and treatises

Brant J. Helwig and Robert T. Danforth, Estate and Gift Taxation (LexisNexis 2011).

Book Chapters

Nonqualified Deferred Compensation and the Pre-Statutory Limits on Deferral in Federal Income Taxation of Retirement Plans Alvin Lurie, ed. (BNA 2008).

Evaluating the Estate Tax Exposure of the SCTC Trust Termination Provisions in South Carolina Trust Code (James C. Hardin,III & S. Alan Medlin 2006).

Choice of Business Entity: Weighing the LLC Against the Alternatives in South Carolina Corporate Pracitce Manual (2nd ed. 2005)

Law Review Articles and other scholarly publications

Examining the Tax Advantage of Founders' Stock, 97 Iowa L. Rev. 1085 (2012) (with Greg Polsky)

The Holding Intent Requirement for Property Transferred in a Section 1031 Exchange, 45 Real Prop. Tr. & Est. J. 635 (2011).

Close the Yield Exemption Loophole Created by Childs, 123 Tax Notes 1141 (June 1, 2009) (with Gregg Polsky).

Taxing Structured Settlements, 51 B.C. L. Rev. 39 (2009)(with Gregg D. Polsky).

On Discounted Partnership Interests and Adequate Consideration, 28 Va. Tax Rev. 531(2009).

The Employment Tax Challenge to the Check the Box Regulation, 111 Tax Notes 1039 (May 29, 2006) (with Gregg Polsky).

The Supreme Court's Casual Use of the Assignment of Income Doctrine, 2006 U. Ill. L. Rev. 751.

Taxing the Promise to Pay, 89 Minn. L. Rev. 1092 (2005)(with Gregg Polsky).

Litigation Expenses and the Alternative Minimum Tax, 6 Fla. Tax Rev. 899 (2004) (with Gregg Polsky).

Kimbell v. United States: The Rise and Apparent Fall of the Section 2036 Argument Against FLPs, 104 Tax Notes 517 (Aug. 2, 2004).

Estate Tax Exposure of Family Limited Partnerships Under Section 2036, 38 Real Prop. Prob. & Tr. J. 169 (2003).

Revisiting Byrum, 23 Va. Tax Rev. 275 (2003).

Kimbell: Is the Party Over for Family Limited Partnerships?, 98 Tax Notes 1871 (March 24, 2003).

Estate of Strangi, Section2036 and the Continuing Relevence of Byrum, 96 Tax Notes 1259 (Aug. 26, 2002).

Judicial Activism Is Not the Solution to the Attorney's Fee Problem, 97 Tax Notes 693 (Nov. 4, 2002).