Vol. 35 No. 11, November 2004
Index
- Reporting employment tax discrepancies.
- Sec. 404(c) plan participant education and communication.
- What is a "metropolitan area" for transportation cost purposes?
- Conversion of C corporation into an LLC.
- Tax planning for small business stock.
- Bona fide sales in the estate environment.
- Intentionally defective grantor trusts.
- Sec. 2632 prop. regs. on electing out of deemed GST allocations.
- Foreign partnerships in estate tax planning for NRAs.
- At-risk final regs. on "disqualifying interests".
- Holding period of partnership/LLC interests.
- IRS can assess partnership, but collect from partners.
- IRS guidance for post-reorganization QSub terminations.
- Reducing BIG for QSub stock.
- QTP contributions by nonindividuals.
- A fringe benefit primer for the closely held C corporation.
- Welfare benefit plans and executive compensation.
- Eligibility, election and termination issues.
- TEC initiatives.
- Current status of the tax curriculum in accounting programs.
- Investing in tax-efficient funds.
- Jobs credit reduces AMT wage deduction.
- FLP's full value included in estate.