Beckett Cantley

Northeastern University

211 Seacrest Beach Blvd W

Rosemary Beach, FL 32461

United States

  • Northeastern University

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    • Tel: 702-881-4849
SCHOLARLY PAPERS

35

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CROSSREF CITATIONS

7

Scholarly Papers (35)

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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 868 (33,346)

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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 332 (110,838)

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3.

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 324 (113,819)

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4.

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 314 (117,695)

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5.

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 176 (206,532)

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captive, insurance company, life insurance, anti-avoidance tax shelter

6.

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 175 (208,572)

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7.

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 118 (284,246)

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8.

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 85 (352,657)

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9.

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 74 (382,335)

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10.

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 74 (382,335)

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11.

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 60 (426,623)

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12.

FAQ: Anti-Avoidance Law & Estate Planning with Captives

Number of pages: 21 Posted: 19 Nov 2020
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Independent
Downloads 51 (459,667)

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captive insurance companies, captives, estate planning, anti-avoidance law, economic substance doctrine

13.

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 46 (479,988)

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14.

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 Independent
Downloads 44 (488,612)

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15.

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 44 (488,612)

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16.

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 44 (488,612)

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17.

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 40 (506,568)

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18.

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 39 (511,172)

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19.

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 35 (530,766)

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20.

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 33 (541,145)

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21.

FAQs: Captive Insurance Companies

Number of pages: 15 Posted: 19 Nov 2020
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Independent
Downloads 28 (568,915)

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captive insurance companies, captives

22.

Calculating Captive Insurance Settlement Initiative Benefits

Number of pages: 10 Posted: 16 Sep 2020
Beckett Cantley
Northeastern University
Downloads 27 (575,015)

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23.

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 21 (614,250)

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24.

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 20 (621,059)

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25.

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 Independent
Downloads 17 (641,825)

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bankruptcy, bankruptcy act of 2005

26.

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 12 (678,589)

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27.

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 9 (701,438)

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28.

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 8 (708,975)

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29.

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 4 (748,442)

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30.

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 3 (758,148)

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Taxation, Captive Insurance

31.

The Avrahami Case: IRS Lays Out its Captive Abuse Arguments

Captive Visions (January 2016 Issue)
Number of pages: 6
Beckett Cantley and F. Hale Stewart
Northeastern University and The Law Office of Hale Stewart
Downloads 2

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32.

Trumped: Constitutional Issues in the Trump Tax Return Cases

Number of pages: 25 Posted: 08 Jun 2021
Beckett Cantley
Northeastern University
Downloads 1 (769,626)

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Taxation, Constitutional Law

33.

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
Northeastern University
Downloads 1 (769,626)

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Tax Shelters, Conservation Easements, Taxation, Listed Transactions

34.

Rodriguez v. Fdic: The Supreme Court's Federal Common Law Hostility &Amp; its Effects on the Economic Substance Doctrine

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

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Taxation, Constitutional Law, Economic Substance Doctrine

35.

Calculating the Benets of a Conservation Easement Settlement

Tax Notes (Sept. 14, 2020)
Number of pages: 8
Beckett Cantley
Northeastern University
Downloads 0

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Other Papers (2)

Total Downloads: 6
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1.

Summary: The Final Legislative Changes to IRC 831(b)

Captive Global (January 2016)
Number of pages: 4 Posted: 18 Aug 2018 Last Revised: 30 May 2021
Beckett Cantley
Northeastern University
Downloads 4

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2.

The IRS & SFC Anti-§ 831(b) Actions: Targeted or Broad Based?

Captive Visions (August 1, 2015)
Number of pages: 3 Posted: 18 Aug 2018 Last Revised: 04 Aug 2020
Beckett Cantley and F. Hale Stewart
Northeastern University and The Law Office of Hale Stewart
Downloads 2

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