Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Podcast: Credit Funds: The Benefits, Challenges and Applications of Treaty Fund Structures When Investing in Credit
Part 1: Permitted Investments and Compliance - The self-directed individual retirement account (IRA) is an increasingly popular option for an IRA account owner, especially those owners who have significant net worth and...more
Over the course of time I have ranted and raved about my love of Afro-Cuban aka Salsa. It wasn’t my dancing ability which attracted me to Latin music. For the record, I am not a good dancer. Not even in my own mind. Maybe it...more
In Notice 2018-67, released on August 21, 2018, the Internal Revenue Service (IRS) sought comments and provided interim guidance on changes in the calculation of unrelated business income tax (UBIT) enacted in the Tax Cuts...more
Over the years I have seen a number of articles regarding investment in real estate by trustees of traditional and Roth IRAs. On the surface, investment is real estate, a long term investment, makes a lot of sense within a...more
One of the emerging planning strategies that is generally unknown and under-appreciated is the Malta Pension Plan (MPP). From the perspective of a U.S. taxpayer, the MPP should be viewed as an alternative that in many...more
Since the passage of the Tax Cuts and Jobs Act (TCJA) on December 22, 2017, interest in the use of qualified retirement plans has increased. However, qualified retirement plans are not without their limitations and...more
The Emergency Economic Stabilization Act of 2008 ended the not so discrete secret of hedge fund managers, the deferred compensation arrangement with their offshore funds or as the New York Times described, “an unlimited Super...more
Overview - American taxpayers have approximately $4.7 trillion invested in IRAs as of 2011. Only 2 percent of these assets or $94 billion are invested in self-directed IRAs. This is a surprising result when you...more