You Are Here: Home » Posts tagged "distributions"

How to Realize Tax Benefits for Charitable Clients

Changes in the tax code have doubled the standard deduction, meaning that clients who donate money to charity may not see the tax benefits to which they are accustomed. Advisers can help by encouraging clients older than 70½ to use qualified charitable distributions and having younger clients use gift clumping strategies. Volume 1 of The Adviser's Guide to Financial and Estate Planning has several chapters ...

Read more

Kardash v. Commissioner, T.C. Memo. 2015-51

Assessing Solvency, Fraudulent Transfers, and Liability When Distributions are Made to Minority Shareholders The recent U.S. Tax Court case of Kardash v Commissioner, T.C. Memo, 2015–51 provides guidance regarding transferee liability and underscores how valuations are used to determine when and if a subject company is insolvent. The case also summarizes a number of defenses used (and rejected) to counter a ...

Read more

©2021 NACVA and the Consultants' Training Institute • (800) 677-2009 • 1218 East 7800 South, Suite 302, Sandy, UT 84094 USA

event themes - theme rewards

Scroll to top
UA-49898941-1
lw