Are you preparing to sell your company with cash in the bank? A common construct for valuation is on a cash-free and debt-free basis, such that seller can recover the cash in a pre-closing purchase price adjustment. A...more
One of the lesser-known yet very beneficial provisions of the Internal Revenue Code (the Code) relating to business investment is Section 1202. Originally passed in 1993 and amended several times over the years, Section 1202...more
A recent decision by the Federal Sixth Circuit Court of Appeals expands the potential for Roth IRAs to be used to protect income from corporate and shareholder level tax....more
3/15/2017
/ Appeals ,
Corporate Taxes ,
Dividends ,
Domestic International Sales Corporation ,
Holding Companies ,
Internal Revenue Code (IRC) ,
Reversal ,
Roth IRA ,
Shareholders ,
Substance Over Form Rule ,
Tax Court ,
Transfer Pricing