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Ideas & Insights


Insight Article

Limited partners and the self-employment tax

This Tax Notes article explores when limited partners are exempt from self-employment tax and who qualifies as a limited partner.

  • Susswein, Don
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Tax Alert

Rotable spare parts - the elephant in the room

Taxpayers facing an imminent decision on which accounting method to adopt for rotable parts may find that decision is not as easy as it seems.

  • Wood, Christian
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White Paper

The devil is in the details

Article on ESOP distributions, focusing on the detailed mechanics of the how, when and what value is used at the time of the sale.