The Achieving a Better Life Experience (ABLE) Act of 2014 authorizes states to establish tax-exempt ABLE accounts
New Able Accounts for the Disabled
Category: William E. Sigler
Helping Children Buy a House Using a Shared Equity Financing Agreement
Adult children can buy their first house or acquire a more expensive home than they might otherwise afford
Protecting Privileged Communications Shared Between Transaction Parties
Parties to a merger or similar transaction frequently need to provide information to another party in order to navigate
New Proposed Rules Chill Fee Waivers
The Treasury Department issued proposed regulations yesterday addressing when a fee waiver will be treated as a disguised payment for services.
New Guidance on the Taxation of Executive Compensation Under Section 409A
In two internal legal memorandums, the IRS has provided guidance on the taxation of executive compensation under Section 409A
New IRS Reporting Requirements for IRAs
Each year, IRA providers file two returns with the IRS