The Impact Of Tax Legislation On Choice Of Entity 2013
Private business owners are wondering, "Should I switch my business to a C Corporation?".
The "Death Knell" For Family Discounts?
The Obama Administration released its proposed budget for fiscal year 2014 on April 10, which included several proposals affecting estate planning.
Estate Planning With Portability: Not A Panacea
When Congress resolved the fiscal cliff crisis early this year, it brought permanence to estate, gift and generation-skipping transfer tax laws that had been in flux for over a decade.
Unrelated Business Taxable Income
Organizations exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (the "Code") are permitted to carry on activities that are unrelated to their exempt purpose. When these unrelated activities generate revenue for the organization.
Key Tax Considerations In Spin-Offs
A critical consideration in the disposition of any business is the tax cost.
Employer Tax Considerations For Supreme Court’s Pending DOMA Decision
High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15.
IRS Allows Continuation Of Partnership
The IRS has confirmed in emailed advice that a partnership whose partners continued the old partnership’s business through a new entity under local law continued as the same partnership for U.S. federal income tax purposes.