William Kastin

William Kastin

Snell & Wilmer

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The Portfolio Interest Exemption: A Pretty Good Thing

You know what’s better than earning portfolio interest? Nothing. OK, that may be an overstatement. But for non-U.S. lenders looking to earn a return on their U.S.-based investments, with respect to paying U.S. taxes, that’s...more

12/4/2013 - Exemptions Income Taxes Interest Rates Investment Portfolios

Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013

If you own a small business, it may be easier to raise money in 2013. This is because, among the favorable tax breaks included under the American Taxpayer Relief Act (the “2012 Act”), there is a temporary extension of the...more

2/11/2013 - Aggregate Gross Assets Alternative Minimum Tax American Taxpayer Relief Act C-Corporation Capital Gains Income Taxes Qualified Small Business Stock

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