Explore Sections 2704(a) & (b) and their impact on family-limited partnerships, valuation, and estate planning under Chapter 14.
ACTEC Fellows provide IRS guidance and the impact of tax regulatory changes and proposed legislation.
Explore Sections 2704(a) & (b) and their impact on family-limited partnerships, valuation, and estate planning under Chapter 14.
Supreme Court ruling in Bittner v. United States, with input from ACTEC’s amicus brief, regarding the Bank Secrecy Act and Foreign Bank Account Reporting.
Expert tax advice on the relief provided in IRS Revenue Rulings for S Corporation to address mistakes and mess-ups in tax filing or ownership restrictions.
An explanation of how and when separate share rules and the nuances involved with Income in Respect to the Decedent, IRD, and S Corporation stock.
An estate expert explains the options and complexity for the surviving spouse in a joint revocable trust following the death of the other spouse.
An expert shares best practices for T&E attorneys when preparing for a valuation, taking the deposition, and defending the witness.
Update on Corporate Transparency Act final regulations: experts explain requirements by the reporting company, beneficial owner, and applicants.