Harvey Katz, co-chair of Fox Rothschild's employee benefits and compensation practice, discusses Employee Stock Ownership Plans as a valuable tool to be considered by closely-held business owners as
...to treat Consulting as a "qualified subchapter S subsidiary" under IRC §1361(b)(3)(B). As a result of that election, Consulting...
Jaipat S. Jain, a transactional partner at Lazare Potter & Giacovas, discusses a string of decisions pointing to the use and viability of goodwill in the sale of small businesses
In his Tax Appeals Tribunal column, Joseph Lipari of Roberts & Holland writes: An interesting structural problem that arises from time to time involves a property owner that does not wish to move his
In their Secured Transactions column, Alan M. Christenfeld, senior counsel at Clifford Chance, and Barbara M. Goodstein, a partner at Mayer Brown, write: When structuring secured loans, lenders frequ
...Factual and procedural background: According to petitioner, it is an IRC §501( c)(3) tax exempt New York State educational corporation which...
Scott E. Mollen, a partner at Herrick, Feinstein and an adjunct professor at St. John's University School of Law, reviews three recent cases, one in which the court held that a not-for-profit drug an
Coleen Friel Middleton, formerly of counsel, and Mark Thomas, a partner, at Wilson Elser Moskowitz Edelman & Dicker, examine the key provisions of the NRA that address governance issues; namely, audi
In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes: On the surface, the Tax Court case discussed in this article involves a donor's transfer of
In their Taxation column, Elliot Pisem and David E. Kahen, members of Roberts & Holland, write about a recent Sixth Circuit affirmance of a Tax Court decision that held that amounts borrowed by an S
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