Vol. 27 No. 12, December 1996
Index
- C corporations beware! Sec. 291(a) (1).
- Work opportunity tax credit "extender" has limited window for opportunity.
- Investment strategies unique to assets held in charitable remainder trusts.
- Planning around the "success" tax.
- GST tax exemption - late allocation issues.
- Law firms overlook deduction for certain client costs.
- Long-term care insurance gets health insurance tax treatment.
- Sale of S stock generates ordinary income.
- Midnight surprise - personal injury alert.
- Timing of worthless security deductions.
- Interest expense allocation related to debt-financed distributions from a passthrough entity.
- Using stock-based compensation plans.
- IRA planning opportunities.
- The SIMPLE retirement plan?
- New planning opportunities for distributions from S corporations.
- S corporations after the 1996 tax legislation.
- SRLY loss temp. regs. offer significant planning opportunities.
- Current developments in employee benefits.
- Significant recent developments in estate planning.
- Practitioners beware - use of Form 1045 or 1139 may create unexpected liability.
- Update on FTA EDI Audit and Legal Issues Task Force.
- Determining whether boot received in an acquisitive reorganization has dividend effect.