Latest News

• Update to “Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications.”
• Re-Thinking SCINs after CCA 201330033
• Relief for Late S Elections
• More on Material Participation
• Upcoming Events

IN THIS ISSUE:

• Recommended Structure for New Businesses
• Changing Structures to Avoid 3.8% Tax
• Material Participation by Trustee
• Upcoming Events

• Fiduciary Income Tax Planning in Light of 2013 Changes
• ESBT to QSST Conversions in Light of 2013 Changes
• Recent TAM on Material Participation
• Upcoming Events

IN THIS ISSUE:

• Effect of Rate Changes on Exit Strategies
• Proposed Regulations on 3.8% Tax (Introduction)
• Upcoming Events

IN THIS ISSUE:

• Depreciable Property and 2012 Gifting
• Business Planning for 3.8% Tax in 2013
• Funding Operating Losses, Including Start-Ups
• Upcoming Events