Cailin Liu is an associate focusing on estate planning and administration matters.
Education
- Columbia Law School, J.D., James Kent scholar, Harlan Fiske Stone scholar
- University of California, San Diego, B.S., cum laude
Admissions
- New York
Quick Finder
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IRS Proposes Transitional QOZ Guidance
In their latest New York Law Journal column, Roberts & Holland partners Ezra Dyckman and Aaron Gaynor examine IRS Notice 2026-40, which provides safe harbors designed to preserve existing qualifying investments and permit new qualifying investments in existing QOZs even after those zones' designations expire.
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Holding Period Requirements for Qualified Dividend Income
In their latest article for the New York Law Journal, Elliot Pisem and David E. Kahen discuss a recent decision of the Court of Appeals for the 7th Circuit that addresses the potential for the “claim of right” doctrine to exclude amounts from a corporation's income.