In How to avoid tax traps in life insurance, I mentioned that an employer-owned life insurance contract might not qualify for the usual...

Previously, I described key ideas used in reducing or eliminating gain subject to tax when you sell an interest in your business. For...

On July 3, 2019, the Internal Revenue Service (“IRS”) issued proposed regulations under Internal Revenue Code section 4968. That section,...

Choosing to structure a business as a C corporation, an S corporation, or an entity taxed as a partnership (often an LLC) is no simple...