TAX BREAK

INDEX OF RECENT TOPICS:

 (If you would like a copy of one of the articles below, please email us and we will send it to you)

 

ESTATE PLANNING -

 

IRS Leniency For Retirement Accounts (Winter, 2004)

Trust’s Deductions for Cost of Investment Advice Restricted (Summer, 2003)

It’s All New:  Retirement Benefits Planning (Part One) (Spring, 2003)

It’s All New:  Retirement Benefits Planning (Part Two) (Summer, 2003)

Low Interest Rates Equal High Estate Planning Opportunities (Fall, 2002)

Life Insurance Alert: The “Split” May Be Closing (Fall, 2002)

Accenting the Positive (Fall, 2002)

Timely Mailed as Timely Filed Rule (Spring, 2002)

Major Gift Tax Case Being Read, Misread and Berated (Spring, 2002)

Leveraging Retirement Fund Accounts (Winter 2001/02)

New Estate Tax Legislation:  Certain Uncertainty (Summer 2001)

Trusts and the Primary Residence Exclusion:  Who Really Owns Your Home?  (Summer 2001)

Your Death May Void Your Gifts  (Summer 2001)

A “Gift” by Any Other Name . . .   (Spring 2001)

Life Insurance Trust:  A Menu of Funding Options (Fall 2000)

Gifts Are Not Always Presents  (Fall 2000)

Protect Your Rights After the Death of Your Spouse  (Summer 2000)

What Are the Options with Options?  (Spring 2000)

 

 

EMPLOYEE BENEFITS -

 

Beware: The (ERISA) Reaper Lurks (Winter, 2004)

Saving is Now Good for Your Health (Winter, 2004)

Instant Gratification and Whiter Teeth: Recent Rulings on Health Care Costs (Summer, 2003)

Attention: Immediate Employer Action May Be Required (Summer, 2003)

Military Duty and Reemployment and Benefits Rights (Spring, 2003)

Retirement Plan Blackout Notice Requirements (Spring, 2003) 

Military Duty and Reemployment and Benefit Rights  (Winter 2001/02)

Recent Changes to Qualified Tuition Plans (Winter 2001/02)

Qualified Retirement Plan Amendment Deadlines  (Summer 2001)

Education Incentives Pursuant to The Economic Growth and Tax Relief Reconciliation Act of  2001  

   (Summer 2001)

Recent Developments for Retirement Plans (Summer 2001)

Reasonable Compensation for High-Ranking Employees?  (Spring 2001)

New IRA Rules – New Opportunities  (Spring 2001)

Leased Employees and Qualified Retirement Plans  (Spring 2001)

Qualified Retirement Plan Update  (Fall 2000)

Relaxation of the Same Desk Rule for 401(k) Plans  (Summer 2000)

New Flexibility for Safe Harbor 401(k) Plans  (Spring 2000)

 

 

BUSINESS/REAL ESTATE –

 

Tenants in Common:  Too Common for Like-Kind Exchange Treatment? (Summer, 2003)

A New Acronym:  TEAMs! (Fall, 2002) 

Fitzgerald, Schorr, Barmettler & Brennan Sponsors "ABC" Speakers Series (Fall, 2002)

Frequent Flyer Miles Officially Tax-Free (Spring, 2002)

Co-Tenancies and Like-Kind Exchanges (Spring, 2002)

Tenant Improvement Allowances Tax Treatment and Planning – Part I  (Winter 2001/02)

Buy/Sell Agreements for Closely-Held Businesses  (Winter 2001/02)

Tax Relief for Those Affected by September 11th Tragedy  (Winter 2001/02)

Considering Electing S Status? Business, Tax & Estate Planning Consideration  ( Spring 2001)

Farm Rent Not Always Subject to Self-Employment Tax  (Spring 2001)

IRS Gives Guidance on Reverse Like-Kind Exchanges (Fall 2000)

Like-Kind Exchanges:  Who Is Qualified to Be the Intermediary?  (Summer 2000)

IRS:  Public Disclosures for Private Foundations  (Spring 2000)

Comparison of LLCs and Sub-S Corporations for Self-Employment Tax  (Spring 2000)

 

 

 

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