United States
Recently proposed regulations have renewed discussions regarding the IRS position that a partner in a partnership cannot also be an employee of ...
For estate tax purposes, individuals often establish living or ‘grantor’ trusts to hold their assets. Although the assets are held in trust, the ...
The U.S. Tax Court has restated the ground rules for what is required to use a family limited partnership to transfer wealth from an estate. The ...
In a recent case out of Washington state, the IRS challenged the nontax purpose for the creation of a family limited liability company (LLC) and ...