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News & Analysis as of

Guaranteed Payments: the Equivalent of a Salary for LLC Members and Partners

Absent special elections to be taxed differently, partnerships and limited liability companies (referred to herein as “entities”) with two or more partners or members (referred to herein as “owners”) are taxed on a...more

Requesting, Obtaining and Reporting the Personal Information of the Beneficiaries of a Trust

With another tax season recently behind us, the Internal Revenue Code and its many reporting requirements are fresh in our minds. Do you encounter beneficiaries who want to know why you need so much of their personal...more

Supreme Court’s DOMA Ruling Provides New Immigration Opportunities for Same-Sex Spouses

The United States Supreme Court’s June 2013 ruling striking down the Defense of Marriage Act (DOMA) as unconstitutional has created an opportunity for certain foreign nationals in same-sex marriages to petition for...more

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