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September/1/2012

Tax Matters

Damian M. Hovancik and Thomas W. Simcoe,
Whiteman Osterman & Hanna LLP

(From the  September 2012 Newsletter) Origin of the Claim: The Tax Treatment of Judgments and Settlement Agreements: This article is the last in a series of three articles discussing the basic federal income tax treatment of settlements and judgments. The first and second articles, respectively, discussed (1) the fundamental concept governing this area, known as the “origin of the claim,” and (2) a few of the plaintiff-side issues arising in various types of claims. This article will discuss a few of the defendant-side issues.

(From the October 2011 Newsletter)  Origin of the Claim: The Tax Treatment of Judgments and Settlement Agreements: The following is the second of three articles discussing the federal income tax treatment of settlements and judgments.  The first article discussed the basic concept governing this area, known as the “origin of the claim.”   This article will discuss some of the plaintiff-side issues arising in various types of claims.  The final article will discuss defendant-side issues.  

(From the Summer 2011 Issue) Origin of the Claim: The Tax Treatment of Judgments and Settlement Agreements: The first of three articles discussing the federal income tax treatment of settlements and judgments.  This article will discuss the basic concept governing this area, known as “origin of the claim,” why it matters, and some of the basic planning considerations that counsel should be aware of.   The second and third articles will discuss plaintiff- and defendant-side issues, respectively, in the context of various types of claims






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