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NEWS ALERT: Important IRS Filings Due by May 1, 2017, for Those Involved with Micro-Captive Insurance Companies (IRS Notice 2016-66, as Modified by IRS Notice 2017-08)

The IRS has moved to put a yield sign in front of anyone creating or utilizing a micro-captive insurance company under IRC Section 831(b) by ...
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NEWS ALERT: The IRS Just Confirmed That a QTIP Election Can Be Used With a Portability Election, Answering a Question That Has Existed Since 2010

The IRS recently answered a question that has existed for nearly six years now: whether Revenue Procedure 2001-38 would end up preventing the intentional use ...
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NEWS ALERT: Brand New Proposed Treasury Regulations Under IRC Section 2704 May Significantly Impact Family Business & Investment Entities

The Treasury Department and the Internal Revenue Service (“IRS”) have long planned to modify Internal Revenue Code (“IRC”) Section 2704. Finally, on August 2, 2016, ...
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