Jay Adkisson

Forbes

How Judgment Creditors Acquire Valuable Assets For Cheap Through Credit Bidding

By: Jay Adkisson

Learn how credit bidding works at judicial auctions, how judgment creditors acquire debtor assets below market value, and the rules on exemptions and court confirmation.

Forbes

No Discovery To Prove Up Vague Defamation Complaint Under The Kentucky UPEPA In O’Bryan Grain Farms

By: Jay Adkisson

Kentucky's O'Bryan Grain Farms ruling affirms UPEPA Anti-SLAPP laws block filing vague defamation suits just to use discovery to uncover what was actually said.

Forbes

The Late Roger Ailes’ Son Features In First Montana UPEPA Opinion

By: Jay Adkisson

In Ailes v. Klemann, a federal court issued Montana's first UPEPA opinion, dismissing a malicious prosecution and abuse of process suit and awarding attorney fees.

Forbes

Observations On The Place Of Asset Protection Planning

By: Jay Adkisson

Asset protection planning integrates with exemption, marital, estate, and charitable strategies to whittle down exposed wealth and protect core assets.

Forbes

Delaware UPEPA And Statements Pursuant To A Governmental Proceeding In American Polymers

By: Jay Adkisson

In Main Line Growth v. American Polymers, Delaware's Superior Court held that personal attacks mentioning a lawsuit lack sufficient substantive nexus to invoke UPEPA.

Forbes

Bankruptcy Stay Does Not Apply To Property Of The Debtor’s LLC In Richburg

By: Jay Adkisson

In Richburg, the bankruptcy court held that the automatic stay does not protect LLC property from creditors holding judgments against the LLC itself.

Forbes

IRS Wins Big Penalties For Microcaptive Tax Shelter In Jones

By: Jay Adkisson

Tax Court upholds 20% and 40% penalties against taxpayers in Jones v. Commissioner for a failed 831(b) microcaptive tax shelter lacking economic substance.

Forbes

IRS Targets Abusive Tax Strategies Involving ETFs

By: Jay Adkisson

IRS Notice 2026-62 warns against abusive ETF tax shelters using IRC § 351 and § 852(b)(6) conversions to defer capital gains and avoid taxes.

Forbes

Defamation Claim Survives Anti-SLAPP Special Motion In Watson Horse Farms

By: Jay Adkisson

Ohio appeals court affirms denial of UPEPA special motion, ruling Watson Horse Farms' defamation claim survived because evidence showed false employment statements.

Forbes

Life Insurance And IRA Creditor Exemptions Examined In Bagby

By: Jay Adkisson

Bagby v. Davis: California appellate court holds forum exemption laws apply, IRAs lose protection if not used for retirement, and tracing fails.