Author Page for Beckett Cantley

1.

Repeat as Necessary: Historical IRS Policy Weapons to Combat Conduit Captive Insurance Company Deductible Purchases of Life Insurance

U. C. Davis Business Law Journal, Vol. 13, 2013

Number of pages: 37 Posted: 26 Aug 2013

Beckett Cantley

Northeastern University

Downloads 917 (43,402)

Abstract:

2.

Steering into the Storm: Amplification of Captive Insurance Company Compliance Issues in the Offshore Tax Crackdown

Houston Business and Tax Law Journal, Vol. 12, pp. 224-280, 2012

Number of pages: 57 Posted: 26 Aug 2013

Beckett Cantley

Northeastern University

Downloads 356 (141,346)

Abstract:

3.

The Forgotten Taxation Landmine: Application of the Accumulated Earnings Tax to IRC § 831(B) Captive Insurance Companies

Richmond Journal of Global Law & Business, Vol. 11, No. 2, p. 159, 2013

Number of pages: 26 Posted: 04 Dec 2012

Beckett Cantley

Northeastern University

Downloads 343 (147,165)

Abstract:

4.

The U.B.S. Case: The U.S. Attack on Swiss Banking Sovereignty

Brigham Young University International Law & Management Review, Vol. 7, Spring 2011

Number of pages: 29 Posted: 20 Feb 2010 Last Revised: 25 Jul 2011

Beckett Cantley

Northeastern University

Downloads 335 (150,882)

Abstract:

5.

How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning

Quinnipiac Probate Law Journal, Vol. 34, No. 2, 2021

Number of pages: 26 Posted: 25 Aug 2021

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 254 (200,875)

Abstract:

6.

Apple v. European Commission: Losing the War on Corporate International Transfer Pricing

Loyola of Los Angeles International and Comparative Law Review [Feb 2022]

Number of pages: 19 Posted: 09 Feb 2022

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 226 (225,103)

Abstract:

7.

Environmental Preservation and the Fifth Amendment: The Use and Limits of Conservation Easements by Regulatory Taking and Eminent Domain

Hastings West-Northwest Journal of Environmental Law & Policy, Vol. 20, No. 215, 2014

Number of pages: 30 Posted: 31 Jan 2014

Beckett Cantley

Northeastern University

Downloads 200 (252,132)

Abstract:

8.

Relearning the Lesson: IRS Judicial Doctrine Attacks on the Captive Insurance Company Pre-Planned Tax Deductible Life Insurance Tax Shelter

Houston Business and Tax Law Journal, 2015, Forthcoming

Number of pages: 48 Posted: 21 Feb 2015

Beckett Cantley

Northeastern University

Downloads 187 (267,824)

Abstract:

9.

Pop & Perjury: The IRS Valuation War with the Estate of Michael Jackson

University of New Hampshire Law Review, Vol. 21, No. 93, 2022

Number of pages: 24 Posted: 04 Jan 2023 Last Revised: 14 Apr 2023

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 164 (299,949)

Abstract:

10.

The New Tax Information Exchange Agreement: A Potent Weapon Against U.S. Tax Fraud?

Houston Business and Tax Law Journal, Vol. 4, p. 231, 2004

Number of pages: 25 Posted: 15 Feb 2010

Beckett Cantley

Northeastern University

Downloads 131 (359,475)

Abstract:

11.

The U.S. Supreme Court In Kaestner: Deciphering the Constitutionally Required Minimum Contacts Necessary for State Taxation of Trust Income

Virginia Law & Business Review (Vol 15, Spring 2021, No 2)

Number of pages: 34 Posted: 24 Jun 2021

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 119 (386,194)

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12.

FAQs: Captive Insurance Companies

Number of pages: 15 Posted: 19 Nov 2020

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 105 (422,566)

Abstract:

13.

How Long Must One Stay in the USVI to Be Considered a 'Resident' to Qualify for the 90% Rsidency Tax Credit?

Journal of Transnational Law & Policy, Vol. 13, p. 153, 2003

Number of pages: 26 Posted: 14 Feb 2010

Beckett Cantley

Northeastern University

Downloads 96 (449,238)

Abstract:

14.

The New Section 1202 Tax-Free Business Sale: Congress Rewards Small Businesses that Survived the Great Recession

17 Fordham Journal of Corporate and Financial Law 1127, Forthcoming

Number of pages: 37 Posted: 13 Jan 2013

Beckett Cantley

Northeastern University

Downloads 87 (478,045)

Abstract:

15.

Rodriguez v. FDIC: The Supreme Court's Federal Common Law Hostility & Its Effects on the Economic Substance Doctrine

George Washington Business & Finance Law Review (November 2020, Vol. 4, No. 1)

Number of pages: 37 Posted: 16 Jun 2021 Last Revised: 17 Jun 2021

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 86 (481,543)

Abstract:

16.

CIC Services v. IRS: the Supreme Court Hands the IRS a Major Loss

University or Missouri Business, Entrepreneurship & Tax Law Review 2021

Number of pages: 13 Posted: 13 Apr 2022

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 85 (485,072)

Abstract:

17.

The Cannabis Conundrum: Constitutional & Policy Concerns in Taxation of the Marijuana Industry

American University Legislation & Policy Brief (Vol 10, No 1), 2021

Number of pages: 26 Posted: 25 Jun 2021

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 85 (485,072)

Abstract:

18.

Corporate Inversions: Will the Repo Act Keep Corporations from Moving to Bermuda?

Houston Business and Tax Law Journal, Vol. 3, No. 1, 2003

Number of pages: 28 Posted: 15 Feb 2010

Beckett Cantley

Northeastern University

Downloads 83 (491,978)

Abstract:

19.

The Constitutionality and Application of New York’s Proposed Mark-to-Market Tax

Ohio State University Business Law Journal [Vol 16, Issue 1, 2022]

Number of pages: 22 Posted: 27 Mar 2022

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 74 (529,934)

Abstract:

20.

FAQ: Anti-Avoidance Law & Estate Planning with Captives

Number of pages: 21 Posted: 19 Nov 2020

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 71 (538,154)

Abstract:

21.

The Cure Causes New Symptoms: Capital Control Effects of Tax Enforcement, Gold Regulation, and Retirement Reform

South Carolina Journal of International Law & Business, Vol. 7, p. 75, Fall 2010

Number of pages: 38 Posted: 24 Jul 2011

Beckett Cantley

Northeastern University

Downloads 71 (538,154)

Abstract:

22.

United States v. KPMG: Does Section 6103 Allow the IRS to Put Taxpayer Names on the Front Page of the Wall Street Journal?

Cleveland State Law Review, Vol. 50, No. 1, 2003

Number of pages: 29 Posted: 15 Feb 2010

Beckett Cantley

Northeastern University

Downloads 64 (568,483)

Abstract:

23.

IRS Torpedoes: Results of Over a Decade of Promoter Shenanigans in 831(b) Captive Insurance

The Journal Entry, Vol. III, July 2018 Utah AICPA

Number of pages: 4 Posted: 18 Aug 2018

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 63 (573,013)

Abstract:

24.

The New Congressional Attack on Offshore Rabbi Trusts

Oregon Review of International Law, Vol. 5, p. 5, 2003

Number of pages: 35 Posted: 08 Mar 2010

Beckett Cantley

Northeastern University

Downloads 61 (582,110)

Abstract:

25.

Congress Giveth and Congress Taketh Away: The Slow Death of the SESOP

Akron Tax Journal, Vol. 20, p. 59, 2005

Number of pages: 33 Posted: 15 Feb 2010 Last Revised: 17 Feb 2010

Beckett Cantley

Northeastern University

Downloads 54 (617,000)

Abstract:

26.

The Tax Shelter Disclosure Act: The Next Battle in the Tax Shelter War

Virginia Tax Review, Vol. 22, p. 105, 2002

Number of pages: 27 Posted: 15 Feb 2010

Beckett Cantley

Northeastern University

Downloads 52 (627,545)

Abstract:

27.

Calculating Captive Insurance Settlement Initiative Benefits

Number of pages: 10 Posted: 16 Sep 2020

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 51 (633,044)

Abstract:

28.

Trumped: Constitutional Issues in the Trump Tax Return Cases

Number of pages: 25 Posted: 08 Jun 2021

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 49 (644,145)

Abstract:

29.

Taxation Expatriation: Will the Fast Act Stop Wealthy Americans from Leaving the United States?

Akron Law Review, Vol. 36, p. 221, 2003

Number of pages: 28 Posted: 15 Feb 2010

Beckett Cantley

Northeastern University

Downloads 47 (655,505)

Abstract:

30.

The New Tax Shelter Opinion Letter Regulations: Cutting Back on a Client's Ability to Rely on the Advice of His Counsel

Akron Tax Journal, Vol. 18, p. 47, 2003

Number of pages: 36 Posted: 15 Feb 2010

Beckett Cantley

Northeastern University

Downloads 46 (661,382)

Abstract:

31.

Environmental Protection or Mineral Theft: Potential Application of the Fifth Amendment Takings Clause to U.S. Termination of Unpatented Mining Claims

4 Wash. & Lee J. Energy, Climate & Env't 30 (2013)

Number of pages: 74 Posted: 26 Aug 2013

Beckett Cantley

Northeastern University

Downloads 45 (667,241)

Abstract:

32.

Hindsight: The 2005 Bankruptcy Abuse Prevention &Amp; Consumer Protection Act's Unintended Effects on the Poor

Number of pages: 26 Posted: 19 Nov 2020

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 43 (679,378)

Abstract:

33.

Summary of Articles on Abusive Captive Insurance Companies

Utah AICPA (September 13, 2013)

Number of pages: 7 Posted: 18 Aug 2018

Beckett Cantley

Northeastern University

Downloads 40 (698,485)

Abstract:

34.

Current Tax Issues with Captive Insurance Companies

Business Law Today, 2014

Number of pages: 7 Posted: 18 Aug 2018

Beckett Cantley and F. Hale Stewart

Northeastern University and The Law Office of Hale Stewart

Downloads 38 (711,797)

Abstract:

35.

Severity Under Scrutiny: the U.S. Supreme Court Battle Over the FBAR Penalty

Pepperdine Business, Entrepreneurship & the Law (Vol. XVI, Pg. 23, 2023)

Number of pages: 32 Posted: 14 Jul 2023

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 35 (732,534)

Abstract:

36.

The Captive Insurance Timeline: The Rise of Risk Distribution

Tax Notes, 2015

Number of pages: 7 Posted: 12 Jun 2021

Beckett Cantley and F. Hale Stewart

Northeastern University and The Law Office of Hale Stewart

Downloads 33 (746,859)

Abstract:

37.

Civil War II: The Constitutionality of California's Travel Ban

Vol. 2, The University of Florida Journal of Law & Public Policy, Pg 437 (2022)

Number of pages: 26 Posted: 04 Jan 2023

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 32 (754,342)

Abstract:

38.

Reserve Mechanical Corp v. Comm: A Potential Death Knell for Aggressive Captive Insurance

Number of pages: 6 Posted: 01 Nov 2022

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 30 (769,639)

Abstract:

39.

Reserve Mechanical Corp v Comm: The Judicial Capsizing of Aggressive Captive Insurance

UC Davis Business Law Journal Forthcoming

Number of pages: 16 Posted: 30 Jan 2023

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 29 (777,490)

Abstract:

40.

Calculating Conservation Easement Settlement Initiative Benefits

Tax Notes (Sept. 14, 2020)

Number of pages: 8 Posted: 16 Jun 2021

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 28 (785,181)

Abstract:

41.

IRS Loses Captive Insurance Case on Good Taxpayer Facts

Tax Notes, 2014

Number of pages: 3 Posted: 18 Aug 2018

F. Hale Stewart and Beckett Cantley

The Law Office of Hale Stewart and Northeastern University

Downloads 25 (809,541)

Abstract:

42.

Ground Zero: The IRS Attack on Syndicated Conservation Easements

William & Mary Environmental Law and Policy Review, Vol. 45, No. 427, 2020

Number of pages: 28 Posted: 08 Jun 2021

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 24 (818,084)

Abstract:

43.

Captive Insurance Company Premium Loan Backs: Proper Investment or Improper Return of Capital?

Captive Visions, 2015

Number of pages: 3 Posted: 18 Aug 2018

Beckett Cantley and Bruce Luna

Northeastern University and Atlanta's John Marshall Law School

Downloads 20 (853,462)

Abstract:

44.

Omnibus Spending Goes to the President Without Tax Offsets

Number of pages: 4 Posted: 18 Apr 2022

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 19 (862,649)

Abstract:

45.

Wells Fargo Co. v. U.S.: A Potential Beginning of The End of The Objective Reasonable Basis Tax Penalty Defense

University of Miami Business Law Review, Vol. 29, No. 1, 2021

Number of pages: 22 Posted: 29 Oct 2021

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 19 (862,649)

Abstract:

46.

Does a Tax Return Filed in the USVI Start the IRS Statute of Limitations?

102 CORP. & BUS. L.J. Vol. 3:102: 2022

Number of pages: 18 Posted: 27 Mar 2022

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 18 (872,032)

Abstract:

47.

Risks Posed by the IRS Offshore Crackdown and Recent Case Law to International IRC § 831(B) Captive Insurance Companies

Cayman Financial Review (January 15, 2014)

Number of pages: 3 Posted: 24 Jul 2021

Beckett Cantley

Northeastern University

Downloads 17 (881,461)

Abstract:

48.

The New Dividend Tax Cut: Bush's Prescription for Rescuing the Economy

Akron Tax Journal, Vol. 19, p. 25, 2004

Number of pages: 25 Posted: 15 Feb 2010

Beckett Cantley

Northeastern University

Downloads 17 (881,461)

Abstract:

49.

The Constitutionality of Texas; Executive Orders Impacting the U.S.-Mexico Border

Southern Illinois University Law Review, Vol. 75, Pg. 125, 2022

Number of pages: 24 Posted: 12 Jul 2023

Beckett Cantley and Geoffrey Dietrich

Northeastern University and Cantley Dietrich LLC

Downloads 15 (900,702)

Abstract:

50.

The Avrahami Case: IRS Lays Out its Captive Abuse Arguments

Captive Visions (January 2016 Issue)

Number of pages: 6 Posted: 16 Jun 2021

Beckett Cantley and F. Hale Stewart

Northeastern University and The Law Office of Hale Stewart

Downloads 14 (910,450)

Abstract:

51.

The Captive Insurance Timeline: The Tide Turns for Taxpayers

Tax Notes (March 19, 2015)

Number of pages: 6 Posted: 12 Jun 2021

F. Hale Stewart and Beckett Cantley

The Law Office of Hale Stewart and Northeastern University

Downloads 9 (958,794)

Beckett Cantley

Northeastern University

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