Beckett Cantley

Northeastern University

211 Seacrest Beach Blvd W

Rosemary Beach, FL 32461

United States

SCHOLARLY PAPERS

40

DOWNLOADS
Rank 18,209

SSRN RANKINGS

Top 18,209

in Total Papers Downloads

3,680

SSRN CITATIONS

0

CROSSREF CITATIONS

7

Scholarly Papers (40)

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 879 (35,401)

Abstract:

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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 339 (116,170)

Abstract:

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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 326 (121,231)

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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 319 (124,106)

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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 184 (212,481)

Abstract:

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Taxation, Estate Planning, Estate Tax, Deathbed Transfers

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 180 (216,563)

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7.

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 179 (217,607)

Abstract:

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

8.

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 121 (297,803)

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9.

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 99 (341,771)

Abstract:

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10.

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 (376,040)

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11.

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 76 (401,365)

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12.

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 (407,402)

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13.

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 63 (443,547)

Abstract:

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Taxation, Constitutional Law, Economic Substance Doctrine

14.

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 61 (450,554)

Abstract:

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15.

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 55 (473,036)

Abstract:

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

16.

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 (510,710)

Abstract:

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17.

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 45 (515,219)

Abstract:

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18.

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 45 (515,219)

Abstract:

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19.

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 (519,790)

Abstract:

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20.

FAQs: Captive Insurance Companies

Number of pages: 15 Posted: 19 Nov 2020
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 42 (529,266)

Abstract:

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captive insurance companies, captives

21.

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 (538,922)

Abstract:

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22.

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 (543,878)

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23.

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 36 (604,792)

Abstract:

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24.

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 36 (559,279)

Abstract:

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Taxation, Constitutional Law

25.

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 (564,616)

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26.

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 (575,383)

Abstract:

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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 30 (592,507)

Abstract:

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28.

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 27 (611,104)

Abstract:

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bankruptcy, bankruptcy act of 2005

29.

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 22 (645,218)

Abstract:

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30.

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 21 (652,248)

Abstract:

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31.

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 19 (666,618)

Abstract:

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32.

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 18 (673,877)

Abstract:

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Tax Shelters, Conservation Easements, Taxation, Listed Transactions

33.

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 12 (719,944)

Abstract:

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34.

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 (719,944)

Abstract:

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35.

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 11 (727,830)

Abstract:

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36.

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 (751,964)

Abstract:

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37.

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 6 (768,083)

Abstract:

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38.

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 6 (768,083)

Abstract:

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39.

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 4 (783,955)

Abstract:

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40.

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 (792,159)

Abstract:

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Taxation, Captive Insurance

Other Papers (2)

Total Downloads: 7
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 3

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