The Senate and House of Representatives have both passed the Tax Cuts and Jobs Act of 2017 (“TCJA”), and President Trump signed the Act on December 22, 2017. The TCJA makes numerous changes to [...]
In light of the Tax Cuts and Jobs Act currently being reconciled in the Congressional Conference Committee, consider several year-end charitable giving maneuvers to capitalize on upcoming tax law [...]
Section 831(b) Micro-Captive Insurance Arrangements Again Listed on the IRS’ “Dirty Dozen” List of Tax Scams for 2017
In Risk Mitigation, Tax and Estate Planning PostedBy including micro captives on the list, the Service has telegraphed that it will continue vigorously challenging micro-captive arrangements. For three consecutive years, the Service has targeted [...]