Tax-Free Transfers

News & Analysis as of

IRS Issues Another Significant Ruling on Spin-off of Real Estate

In certain recent transactions, a corporation distributes a subsidiary corporation holding the distributing corporation’s real estate assets to the distributing corporation’s shareholders in a tax-free “spin-off.” Not only...more

Report from Counsel: Insights and Developments in the Law - Spring 2014

In this Newsletter: - Before You Start a Business . . . - Estate Planning—Powers of Appointment - Public Use Required for Eminent Domain - Tax-Free Gains from Home Sales - Recreational-Use...more

Good News for Employers: IRS Simplifies Rollover Validation Process

To simplify the rollover validation process, the Internal Revenue Service (IRS) has issued a new Revenue Ruling 2014-9 that provides guidance on the process for a trustee-to-trustee tax-free rollover between tax-qualified...more

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