For many years, one of the primary goals of estate planning has been the minimization of federal estate tax
Incorporating Income Tax and Basis Planning Into an Estate Plan
Category: William E. Sigler
Pension Plans as Succession Plans for Small-Business Owners
Small-business owners commonly are stereotyped as plowing all of their revenue back into their businesses.
The Aging Population
We are increasingly getting more questions about issues relating to aging.
An Update on the New Partnership Audit Rules Under BBA
It is hard to believe that it was the Bipartisan Budget Act of 2015 (“BBA”) that created a new audit regime
A Brief Overview of the Bipartisan Budget Act
Section 1101 of the Bipartisan Budget Act of 2015 (“BBA”) made substantial changes to the way in which the IRS conducts audits
Penalties for Deducting Zeroed-Out Shareholder “Bonuses”
In Brinks Gilson & Lione PC, TC Memo 2016-20, the Tax Court upheld the IRS's imposition of accuracy-related penalties