eBook | Foreign Asset Reporting: Navigating the Choppy Financial Seas.

What is the exclusionary rule and under what circumstances can it be used?

The exclusionary rule “is a judicially created remedy designed to safeguard” the right of the people to be free from “unreasonable searches and seizures.” State v. Williams, 192 N.J. 1, 14 (2007). Under the exclusionary rule, “the State is barred from introducing into evidence the fruits of an unlawful search or seizure by the police.” […]

The Standard for Admissibility of Wiretap Evidence in New Jersey

In State v. Driver, 38 N.J. 255 (1962), the New Jersey Supreme Court authorized the use of electronic wiretaps, however, the Court listed several conditions that must be satisfied before wiretaps could be admitted into evidence. These conditions are as follows: (1) the speakers must be identified; (2) the device must be capable of taking […]

Understanding The PFIC Rules And The Implications Of Owning Foreign Mutual Funds

I recently co-authored an article with Randall Brody, EA entitled, Understanding The PFIC Rules And The Implications of Owning Foreign Mutual Funds that appeared in the September 8, 2016 edition of Global Tax Weekly. Randall Brody, EA is the owner of Tax Samaritan and an expert in the field of foreign asset reporting. Click here to learn […]