Interest claim limitation periods, including for ‘net rate’ netting claims
Various periods of limitation apply to claims filed with the IRS in the context of underpayment interest under Sec. 6601...
Trusts as S corporation shareholders
Jul 8, 2022
An S corporation structure is an advantageous option for many companies; however, business owners must ensure that they comply with...
Tax issues that arise when a shareholder or partner dies
Apr 26, 2022
EXECUTIVE SUMMARY When an owner of a passthrough entity dies, significant tax implications can arise both on an entity and...
IRS issues procedures for employee status determinations
Jan 24, 2022
The IRS issued procedural guidance Wednesday regarding determinations by the Service that a worker is properly classified as an employee...
Health care premiums for family coverage up in 2021
Nov 16, 2021
Family premiums for employer-sponsored health care coverage have risen 47% during the past decade, surpassing inflation and wage growth, according...
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