President Trump signed the Tax Cuts and Jobs Act of 2017 (“TCJA”) on December 22, 2017. Since most of the TCJA sunsets on December 31, 2025, the TCJA is inherently temporary. What Changed. The [...]
READ MORE
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 [...]
By 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 [...]
On November 2, 2017, the House of Representatives introduced H.R. 1, dubbed the Tax Cuts and Jobs Act. This bill is not law and, in fact, has a long way to go before becoming law – there will be [...]
On October 19, 2017 the IRS released Revenue Procedure 2017-58 (available here), announcing inflation-adjusted figures. In addition to announcing the income tax bracket adjustments due to [...]
Part 1 of this blog post (available here), summarized eight tax regulations identified by Treasury Secretary Mnuchin as needing simplification or being particularly burdensome to the taxpayer. On [...]
In Private Letter Ruling 201736018 issued September 8, 2017, the IRS ruled that an IRA payable to the owner’s estate could be rolled over by the decedent’s spouse. If a spouse is designated as [...]
This post was written by Bryan Seigworth. On Wednesday, September 13, 2017, citing national security concerns, the White House issued an Order blocking the acquisition of Lattice Semiconductors [...]
In transactions involving the sale of most businesses, confidentiality agreements are standard practice for protecting confidential information shared between the parties. In the sale of a dental [...]
