IRS / Tax Guidance 23 - American College of Trust and Estate Counsel

Exploring key distinctions in tax and labor law when classifying workers as independent contractors or employees, focusing on FLSA, IRS, and ERISA guidelines.

Introducing a Business Consultant to a Client Family

First, we want to tell everybody what we mean by consultant. We are really focusing on individuals who help on the soft side, the personal side.

Effect of Recent Tax Reform Legislation on Divorce

Recent tax reform legislation makes divorce a more expensive proposition.

Trust Residency and State Tax Nexus Planning

A discussion of fiduciary income taxation of trusts, trust residency and taxation in light of recent development in Supreme Court and other case law.

Follow Up on the 2017 Tax Cuts and Jobs Act

Congress enacted the Tax Cuts and Jobs Act of 2017 which doubled the estate, gift, and generation skipping transfer tax exemption. Hear more about possible follow up legislation.

Section 199A and the 20% Deduction for Qualified Business Income

Discussion regarding Department of Treasury and the Internal Revenue Service’s proposed regulations under Section 199A regarding 20% deduction for qualified business income.

The Valuation and Reporting of Cryptocurrency on Income, Gift, and Estate Tax Returns

The valuation of cryptocurrency, IRS guidance on tax planning, and how to prepare for an appraisal are discussed by John Varga of MPI Business Valuation and Advisory.