The 2013 Medicare Surtax: What You Need to Know
The American Taxpayer Relief Act of 2012 and the Patient Protection and Affordable Care Act
Tax Law Changes in the News
Stay up to date and informed about changes in tax law. Highlighted in this article are some of
SELF-CANCELING INSTALLMENT NOTE (SCIN)
The Self-Canceling Installment Note (“SCIN”) is a planning technique usually used in a sale of
Grantor Retained Annuity Trust (GRAT)
Another advanced estate planning technique is known as a grantor retained annuity trust (a “GRAT”).
Family Limited Partnership (FLP) and Limited Liablity Company (LLC)
A family limited partnership or a limited liability company can provide important tax and non-tax
H&A Wins Self Dealing Penalty Abatement
By Joe Nagel, Esq., LLM, CPA The IRS confronted our client with an assessment of
