Employer-provided educational assistance plans under section 127 of the tax code can offer up to $5,250 in tax-free benefits ...

The last few years have seen the proliferation of so-called section 643(b) trusts. Although there are various iterations of these trust arrangements, a common purpose seems to permeate each of them: ...

Whoever said you can’t have your cake and eat it too should have called their accountants and lawyers first. These professionals often receive inquiries from founders, equity investment firms and ...

Section 1256 contracts include certain regulated futures contracts, foreign currency contracts and non-equity options. These contracts receive a unique tax treatment under the IRS code and are subject ...

June 21, 2023 - On March 30, 2023, the Internal Revenue Service issued Revenue Ruling 2023-2, which directly impacts a wide range of irrevocable trusts, including grantor retained annuity trusts, ...

While Internal Revenue Code Section 501(c)(3) organizations are the typical vehicle for philanthropy, many organizations enjoy tax-exempt status under IRC Sections 501(a) and 401(a), such as trade ...

2010 held the happy distinction of being the best year in which to die for those with significant wealth. Internal Revenue Code Section 2210, enacted under the Economic Growth and Tax Relief ...