Mr. Malviya regularly speaks and publishes statewide and nationally on a variety of tax and estate planning and asset protection topics to groups of attorneys, accountants, investment and financial advisors, physicians, other medical professionals and business owners.  A full list of presentations and publications are available upon request.  Recent activity (through 2014) includes:

 

• Malviya, Raj, Fox, Glenn, Shepherd, Kevin.   ACTEC–Annual Meeting  Hide and Go Seek with Corporate Transparency Act March 12, 2022 San Diego CA,
• ACTEC—FATF Task Force Committee; Comments to Fin Cen Notice of Proposed Rulemaking, Submission to Fin Cen   February 22, 2022   see here: https://www.actec.org/assets/1/6/22.02.04_Corporate_Transparency_Act_Letter_and_Comments.pdf?hssc=1
• Malviya, Raj, “International Estate Planning.” Chapter 23: The Michigan Estate Planning Handbook, Michigan Institute of Continuing Legal Education, University of Michigan Press, 6th edition updated 2022
• Malviya, Raj  Build Back Better Act Tax Nuggets   MI ACTEC Meeting  December 10, 2021
• Malviya, Raj and PEP—Client Alert on House Ways and Means Committee: Check MJ website.
• Malviya, Raj, Ross, Brandon, Brown, Nathan,  46^th Annual Notre Dame Tax & Estate Planning Institute, October 21, 2021
• ABA Ten Common GST Planning Mistakes, Prepared for Heckerling Institute on Estate Planning.
• Malviya, Raj, Ross, Brandon, Brown, Nathan, ABA Ten Common GST Planning Mistakes, Prepared for Heckerling Institute on Estate Planning.
• Malviya, Raj.   Estate Planning Action during Uncertain Times Summer 2021.  Spectrum Health Parkinson’s Unit.
• Malviya, Raj, Ross, Brandon, ABA Skills Training Virtual Meeting, Individual and Fiduciary Income Tax….August 12-13 2021
• Malviya, Raj and Reese, Cheyenne, ACTEC Summer Virtual Meeting, Fiduciary Income Tax Committee June 8, 2021.  Estate Planning Across World’s Longest International Border. Episode II.
• ACTEC, Fiduciary Income Tax Committee, submission of comments to proposed regulations on IRC 67(g) and 642(h).  June 2020  See here: https://www.actec.org/assets/1/6/ACTEC_Treasury_Notice_Comments_on_Proposed_Regulations_-_Income_Tax_Regulations_under_67(g)_and_642(h).pdf?hssc=1
• Malviya, Raj. Preventing Landmines: Ten Tax Traps to Avoid……. ICLE Probate and Estate Planning Institute—sometime in May 2021. Check internet.
• Year’s Resolutions on Drafting Revocable Living Trusts: Ten Landmines You Don’t Want to Plant, 50th Annual Estate Planning Seminar, presented by Estate Planning Council of Portland, February 5, 2021
• Succession Planning for the Business Owner/Executive YPO Forum March 23, 2021.
• Malviya, Raj, “International Estate Planning.” Chapter 23: The Michigan Estate Planning Handbook, Michigan Institute of Continuing Legal Education, University of Michigan Press, 6th edition updated 2021
• ABA Gift Tax Return 709 Presentation –Malviya and Ochoa. American Bar Association Real Property Trust Estate Section Webinar.  February 23, 2021.
• Malviya, Raj. New Year’s Resolutions on Drafting Revocable Living Trusts: Ten Landmines You Don’t Want to Plant, 50th Annual Estate Planning Seminar, presented by Estate Planning Council of Portland, February 5, 2021
• Malviya, Raj, Ross, Brandon, Brown, Nathan. “Ten Common GST Planning Mistakes”, The Tax Lawyer, Winter 2021, Published by Northwestern University School of Law
• Malviya, Raj, Jeltema, Laura, ICLE Planning for the Future of the Federal Estate,  and Gift, and GST Tax January 2020==need to research ICLE website to see when this aired.
• Malviya, Raj. Preventing Landmines: Ten Tax Traps To Avoid When Drafting Your Everyday Trusts, 50th Annual Estate Planning Seminar, presented by Estate Planning Council of Portland (in progress)
• Malviya, Raj, Ross, Brandon, Brown, Nathan. “Ten Common GST Planning Mistakes”, The Tax Lawyer, Winter 2021, Published by Northwestern University School of Law (in progress)
• Malviya, Raj, Aguilar, Kathleen. “Principal Residence and Vacation (Second) Residence Planning”, Presentation for Estate Planning Series at Beacon Hill at Eastgate, Grand Rapids, Michigan (November, 2020)
• Malviya, Raj, Murphy, Lauretta. “Estate Planning Considerations During COVID 19: Part 2”, Miller Johnson Webinar Series (Summer 2020)
• Malviya, Raj, Murphy, Lauretta. “Estate Planning Considerations During COVID 19: Part 1”, Miller Johnson Webinar Series (March 2020)
• Malviya, Raj, Newlon Jeanne, Ross, Brandon. “Grantor Trust Planning Tips and Traps: Almost as Exciting as Mardi Gras”, ABA Section Real Property, Trust and Estate Law, 32^nd National CLE Conference (Virtual) (May 14, 2020)
• Malviya, Raj, Ross, Brandon, Brown, Nathan. “Ten Common GST Planning Mistakes”, Annual Heckerling Institute on Estate Planning, White Paper prepared on behalf of the ABA Real Property and Trust & Estate Law (January, 2020)
• Malviya, Raj, “International Estate Planning.” Chapter 23: The Michigan Estate Planning Handbook, Michigan Institute of Continuing Legal Education, University of Michigan Press, 7^th edition 2020
• Malviya, Raj. “The State of the States: Fiduciary Income Tax Planning in the Wake of Kaestner and Related Planning to Eliminate or Defer State Income Taxes” Presentation for Palm Beach Tax Institute, Palm Beach, Florida (October 17, 2019)
• Malviya, Raj, Higgins, Elizabeth, O’Higgins, Naomi. “Cross Border Planning Between the United States and United Kingdom: An Examination of Estate Planning Across the Pond”, Presentation for Meritas U.S. Trusts & Estates Practice Group Meeting, Chattanooga, Tennessee, (October 4, 2019)
• Malviya, Raj. “Tax Planning for Nonresidents and Noncitizens”, Presentation for the Grand Rapids Association of Realtors Practitioner Series (September 23, 2019)
• Malviya, Raj, Reese, Cheyenne. “U.S. and Canada Fiduciary Income Tax: Cross Border Trust and Mismatch Issues”, Fiduciary Income Tax Meeting, American College of Trust and Estate Counsel (ACTEC) 2019 Summer Meeting, Vancouver, British Columbia (June 27, 2019)
• Malviya, Raj, Alexandra-Bash, Leigh, Reese, Cheyenne, Thériault, Carmen. “Going the Distance: Examination of Estate Planning Across the World’s Longest International Border”, American College of Trust and Estate Counsel (ACTEC) 2019 Summer Meeting, Vancouver, British Columbia (June 27, 2019)
• Malviya, Raj. “Estate Planning for Nonresidents and Noncitizens”, 32^nd Annual Tax Conference, MI Institute of Continuing Legal Education, University of Michigan Press, (ICLE) (May 23, 2019)
• Malviya, Raj and Ross, Brandon. “Subchapter J After Tax Reform: Ten Planning Considerations”, Real Property Trusts & Estates Journal prepared on behalf of the ABA Real Property and Trust & Estate Law Spring 2019, Volume 54, Number 1 (Spring, 2019)
• Malviya, Raj, King, Carl, Robben, Marya. “State Fiduciary Income Tax Developments” ABA Section Real Property, Trust and Estate Law, 31^st National CLE Conference (May 9, 2019)
• Malviya, Raj. “The Current Status of Using Trusts to Eliminate or Defer State Income Taxes” Notre Dame Tax and Estate Planning Institute, South Bend, Indiana (September 27, 2019)
• Malviya, Raj, et. al. North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 588, U.S. ____, 2019, Amicus Brief co-Author, on behalf of the Fiduciary Income Tax Committee of the American College of Trust and Estate Counsel (ACTEC)
• Malviya, Raj and Ross, Brandon. “Subchapter J After Tax Reform: Ten Planning Considerations”, Annual Heckerling Institute on Estate Planning, White Paper prepared on behalf of the ABA Real Property and Trust & Estate Law (January, 2019)
• Malviya, Raj, “International Estate Planning.” Chapter 23: The Michigan Estate Planning Handbook, Michigan Institute of Continuing Legal Education, University of Michigan Press, 6^th edition 2019
• Malviya, Raj. “Tax Reform and Estate Planning: Ten Takeaways” Presentation for the Grand Rapids Association of Realtors Practitioner Series (September 10, 2018)
• Malviya, Raj, Sanderson, William, Foley, Dana. “The Business Roller Coaster: Charitable Donations When Times are Good and Unwinding a Transaction When Times are Bad”, ABA Section Real Property, Trust and Estate Law, Spring Symposia (May 10, 2018)
• Malviya, Raj and Ross, Brandon. “Gift Tax Return Review: Ten Common Mistakes”, Leimberg Information Services Newsletter (LISI) (February 2018)
• Malviya, Raj and Ross, Brandon. “Gift Tax Return Review: Ten Common Mistakes”, Annual Heckerling Institute on Estate Planning, White Paper prepared on behalf of the ABA Real Property and Trust & Estate Law (January, 2018)
• Malviya, Raj, Harrison, Ellen and Friedman, Caryn. “Using Partnerships for Income and GST Tax Purposes and International Estate Planning After Tax Reform”, ABA Section Real Property, Trust and Estate Law, Income and Transfer Tax Planning Committee Conference Call (January 18, 2018)
• Malviya, Raj. “State Fiduciary Income Tax Checkup: Drafting to Avoid State Income Taxes”, Presentation for 27th Annual Drafting Estate Planning Documents Seminar, Michigan Continuing Legal Education (ICLE), University of Michigan Press (January, 2018)
• Malviya, Raj, “International Estate Planning.” Chapter 23: The Michigan Estate Planning Handbook, Michigan Institute of Continuing Legal Education, University of Michigan Press, 4^th edition 2018
• Malviya, Raj. “Estate Planning and Asset Protection 101,” Anesthesia Practice Consultants, Continuing Education, (November 8, 2017)
• Malviya, Raj. “Estate Planning for the International Family: An Introduction and Hidden Tax Issues”, Presentation for Meritas Fall Meeting, Trust & Estate Practice Group, New Orleans, LA, (November 3, 2017)
• Malviya, Raj. “Michigan Domestic Asset Protection Trust Planning”, Educational Seminar for Chemical Bank Private Client, (October 27, 2017)
• Malviya, Raj. “Estate Planning for the International Family: An Introduction and Hidden Tax Issues”, Presentation for the Traverse City Estate Planning Council Meeting (September 18, 2017)
• Malviya, Raj. “Estate Planning for the International Family: An Introduction and Hidden Tax Issues”, Presentation for the Northern Michigan Estate Planning Council Meeting (September 14, 2017)
• Malviya, Raj.  “The International Family: Five Tax Traps.” Presentation for the Grand Rapids Association of Realtors International Real Estate Practitioner Series (September 11, 2017)
• Malviya, Raj. “Fiduciary Income Tax Checkup, Part 1: Trust Nexus in Michigan”, The Michigan Tax Lawyer, Vol. XLII, Issue 2, Summer 2017)
• Malviya, Raj, Ranadive, Rahul. “Current Issues in Tax Reform”, Panel Organizer, South Asian Bar Association of North America, Annual Convention in Washington, DC, (July 13, 2017)
• Malviya, Raj. “Federal Tax Issues in Estate Administration”, ABA Section Real Property, Trust and Estate Law, Income and Transfer Tax Planning Committee Webinar (June 20, 2017)
• Malviya, Raj. “Fundamentals of Trust Administration and Fiduciary Income Tax”, ABA Section Real Property, Trust and Estate Law, Income and Transfer Tax Planning Committee Webinar (May 25, 2017)
• Malviya, Raj. Probate and Estate Planning Institute. “State Fiduciary Income Tax Checkup and Planning: Does Your Trust Have a Tax Nexus?”, MI Institute of Continuing Legal Education, University of Michigan Press, (ICLE) (May 18, 2017)
• Malviya, Raj. 2017 Spring Symposia. “International Tax Current Developments”, Panelist, ABA Section Real Property, Trust and Estate Law, Symposium (April 20, 2017)
• Malviya, Raj. 2017 Spring Symposia. “Novel Approaches to Adapt an Irrevocable Trust to Meet Today’s Needs”, Organizer, ABA Section Real Property, Trust and Estate Law Symposium (April 21, 2017)
• Malviya, Raj; Beer, Jonathan. “The FBAR Has a New Filing Deadline, Are You Compliant?”, Miller Johnson Client Alert (March, 2017)
• Malviya, Raj. “Estate Planning Considerations Post-Election.” Presentation for 26th Annual Drafting Estate Planning Documents Seminar, Michigan Continuing Legal Education, University of Michigan Press (January, 2017)
• Malviya, Raj. “New Year’s Resolutions for Trustees and Beneficiaries: Ten Fiduciary Income Tax Planning Considerations.  The Michigan Probate and Estate Planning Journal, Vol. 36, No.1. (January, 2017)
• Malviya, Raj. “The Physician’s Checklist on Asset Protection”, Miller Johnson Client Alert (January, 2017)
• Malviya, Raj, “International Estate Planning.” Chapter 23: The Michigan Estate Planning Handbook, Michigan Institute of Continuing Legal Education, University of Michigan Press, 4^th edition 2017
• Malviya, Raj. “Estate Planning and Asset Protection 101,” Grand Rapids Ophthalmology Continuing Education (December, 2016)
• Malviya, Raj.  “Michigan Getting With the Times on Domestic Asset Protection Trusts: The New Qualified Dispositions in Trust Act.” Miller Johnson Client Alert (December, 2016)
• Malviya, Raj. Quoted on foreign trust and asset protection article “U.S. Seizure of 1MDB Assets Moves on With Jho Low’s Family Sidelined”: Bloomberg BNA (December, 2016)
• Malviya, Raj; Barker, Michael, Kruse, Toni Ann, Mertens, Jeremy, “Primer on Key Tax Election: Business Succession Planning.”  American Bar Association Fall Joint Meeting in Boston, Massachusetts (September, 2016)
• Malviya, Raj A., “IRC 2704: Proposed Regulations Seek To Dump Discounts” Transfer Tax Committee:, State Bar of Michigan, Probate and Estate Planning Council Meeting (September, 2016)
• Malviya, Raj. “Primer on Key Tax Elections: Business Succession Planning” course materials, Georgetown University Law Center (Fall, 2016)
• Malviya, Raj. Business and Tax Law, Hope College (Fall 2016 and Winter 2017)
• Malviya, Raj, “IRS Proposed Regulations Seek to Limit Planning Opportunities” Miller Johnson Client Alert (August, 2016)
• Malviya, Raj, “Asset Protection Planning for Physicians” Presentation for Michigan Association of Physicians of Indian Origin (MAPI) (August, 2016)
• Malviya, Raj.  “The International Family: Five Tax Traps.” Presentation for the Grand Rapids Association of Realtors International Real Estate Practitioner Series (September, 2016).
• Malviya, Raj. Estate Planning for Clients with International Ties, MI Institute of Continuing Legal Education, University of Michigan Press, (ICLE) (May 16, 2016)
• Malviya, Raj; Rosati, Claire, “Estate Planning for Clients with Foreign Ties.” On-demand Seminar, Michigan Institute of Continuing Legal Education, University of Michigan (March, 2016)
• Malviya, Raj, “International Estate Planning.” Chapter 23: The Michigan Estate Planning Handbook, Michigan Institute of Continuing Legal Education, University of Michigan Press, 3^rd edition 2016
• Malviya, Raj, Gregory, George. “Drafting Trusts for the Net Investment Income Tax.” Presentation for 25th Annual Drafting Estate Planning Documents Seminar, Michigan Continuing Legal Education, University of Michigan Press (January, 2016)
• Malviya, Raj, “New Real Property Tax Legislation Fixes Hole in Uncapping Exemption” Miller Johnson Client Alert (December, 2015)
• Malviya, Raj, “Year End Gifts from Washington: 2015 Tax Extenders” Miller Johnson Client Alert. (December, 2015)
• Malviya, Raj, Huber, Andrew, Ren, Jenny, Ranadive, Rahul. “Year-End Tax Planning Tips: Income Tax and Estate/Gift Tax.” Webinar presentation for the NASABA Tax Section. (December, 2015)
• Malviya, Raj. “Understanding Basic Asset Protection in Connection with Estate Planning.”  Presentation for Anesthesia Practice Consultants (October, 2015)
• Malviya, Raj. “Five Levels of Asset Protection.” Presentation for The Doctor’s Company, Michigan (September, 2015)
• Malviya, Raj, Kayan, Marianne, Bowman, Scott, Liss, Stephen, et. al. “Comments on Guidance under Section 2801. Submission to United States Treasury on Proposed Regulations issued under Section 2801 of the Internal Revenue Code (May, 2016)
• Malviya, Raj.  “Proposed Regulations Anticipated on Further Eliminating Discounts.” Miller Johnson Client Alert (August, 2015)
• Malviya, Raj.  “The International Family: Five Tax Traps.” Presentation for the Grand Rapids Association of Realtors International Real Estate Practitioner Series (September, 2015)
• Malviya, Raj. “Estate Planning for Resident and Nonresident Aliens and U.S. Citizens with Foreign Ties”, Institute of Continuing Legal Education, University of Michigan Press, (ICLE), University of Michigan Press (Summer, 2015)
• Malviya, Raj.  “Asset Protection for Physicians.” Presentation to Grand Rapids physicians sponsored by Oppenheimer Co. Investments (May, 2015)
• Malviya, Raj; Kapur, Dina; Leckie Gavin; Malviya, Raj.  “Cross Border Investments in Financial Assets:  Structuring and Compliance Considerations for Inbound Investment.”  American Bar Association Spring Symposia Meeting in Washington, DC (April, 2015)
• Malviya, Raj. Fundamentals of Estate Administration, Institute of Continuing Legal Education, University of Michigan Press, (ICLE) (February, 2015)
• Malviya, Raj.  “Real Estate and International Family: Five Tax Traps.”  Presentation for the Grand Rapids Association of Realtors International Real Estate Practitioner Series (February, 2015)
• Malviya, Raj.  “GRATs and Other Freeze Techniques.”  Lunch presentation for Adamy Valuation Advisors (January, 2015)
• Malviya, Raj; Belcher, Dennis; Packman, Kevin; Toni Ann Kruse; “Heckerling Highlights: Observations from the 2015 Annual Heckerling Estate Planning Institute.”  American Bar Association Joint International Tax Planning and Transfer Tax Committee Conference Call (January, 2015)
• Malviya, Raj; Kruse, Toni Ann, “Buying Real Estate From A Foreigner.” American Bar Association Joint International Tax Planning and Transfer Tax Committee Conference Call (January, 2015)
• Malviya, Raj; Starck, Eric; Wolford, Robert. “Buying Real Estate From A Foreigner? FIRPTA Imposes a Withholding.” Miller Johnson Priority Read-Business Law Update newsletter (January, 2015)
• Malviya, Raj; Murphy, Lauretta; Nicholson, Sara. “Estate Planning Outlook: 2015.” Miller Johnson Client Alert. (January, 2015)
• Malviya, Raj; Aguilar, Kathleen; Ammon, Jeffrey, “Cottage Succession: Family Transfer Exemption and New Transfer of Ownership Guidelines.” Miller Johnson Client Alert. (January, 2015)

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Contact Information:

Raj A. Malviya

• Grand Rapids
• malviyar@millerjohnson.com
• T 616.831.1799
• F 616.988.1799