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Latest News
- Most Recent Version of Materials
- Business Structuring Aspects of December 2015 Legislation
- Top Ten Tactical & Strategic Issues for Fiduciary Income Tax Return Preparers
- F Reorganizations – Facilitate Conversions to Partnerships or Asset Protection; Final Regulations Issued
- Upcoming Events
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Proposed regulations under section 2704(b)(4) are reported to be close to publication.
- Most Recent Version of Materials
- Trust Sales of Pass-Through Entities
- Redemptions – Corporations Compared with Partnerships
- Trust Material Participation Comments Completed
- Upcoming Events
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Final portability regulations will be published in the next two weeks.
- Most Recent Version of Materials
- Life Insurance Traps in Buy-Sell Agreements
- Special Tax Issues Regarding Bequeathing S Corporation Stock and Partnership Interests
- Disqualifying Traps for Irrevocable Grantor Trust Owning Stock in an S Corporation
- Upcoming Events
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