Stephen A. Malley, APC

The curiously titled "Heroes Earnings Assistance and Relief Tax Act of 2008" became law 17 June 2008. This was the third major revision of expatriation rules in 12 years. While the Act provides laudable benefits to armed…more

In litigious California, sheltering assets from the risks of business, from ownership of real estate, and from ordinary living, should be considered with both business and personal estate planning. Professionals often advise…more

Visa visitors and any visitor to the U.S. can, without realizing it, become obligated to pay U.S. income tax on world-wide income, and possibly estate tax on world-wide assets. Income tax and estate tax treaties might offer some…more

Captive insurance companies can serve a number of objectives, including reduction of insurance costs through self-insurance, maintenance of insurance at predicted costs, control of the claims process, and direct access to…more

Captive insurance companies ("Captives") formed to provide various forms of liability insurance offer a significant planning tool for U.S. companies. A Captive typically insures its owner-parent and/or related companies…more