Introduction - The favorable tax treatment provided by the Tax Cuts and Jobs Act, combined with historically low interest rates during the COVID-19 pandemic, has resulted in tremendous wealth transfer planning opportunities....more
On July 31, President Obama signed into law the Surface Transportation and Veterans Health Care Choice Improvement Act (the “Act”) to reauthorize the Highway Trust Fund’s spending authority for another three months. To offset...more
As the 2014 tax filing season progresses the Internal Revenue Service has issued warnings to taxpayers about convincing fraudulent email messages and telephone calls seeking payments or personal information that will enable...more
Differing points of view have arisen regarding determining the active participation of S-Corporation shareholdings held in Trust....more
The popular media and estate planning commentators have raised the profile of “digital assets” as being an emerging area of importance as individuals undertake and review their personal estate planning....more