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New Regulations Repeal Automatic Requirement for Form 1099-C Under No Payment For 36 Months Rule

USA - December 12 2016 Last month, the IRS issued final regulations repealing its rule requiring that a Form 1099-C be filed whenever a financial institution (or certain...

Joshua A. Ehrenfeld, Allen Sullivan Jr., Bruce A. Rawls, Warren C. Matthews, Edward H. Brown.

Physicians, Surgery Centers and Taxes

USA - October 20 2016 Since the enactment of the net investment income tax ("NIIT") in 2012, physicians and other taxpayers owning multiple business interests have had to...

Jack P. Stephenson, Jr., Allen Sullivan Jr., Bruce A. Rawls, Edward H. Brown, Chester "Chet" J. Hosch.

Burr Alert: An Update on Mrs. Clinton’s Estate Tax Proposals

USA - September 29 2016 Since we published our Burr Alert summarizing each presidential candidate’s estate tax proposals earlier this month (FAMILY-CONTROLLED BUSINESSES...

Burr Alert: It’s Time For Your Buy-Sell Checkup!

USA - September 29 2016 By now, most owners of interests in family-controlled businesses have heard of or read about the regulations proposed by the IRS in early August...

Family-Controlled Businesses Tax Targets Again: Newly Proposed 2704 Regulations and Presidential Candidates' Positions

USA - August 30 2016 It’s August of an election-year, and not just any election-year, a presidential election year. So, in less than 80 days, we’ll all go to the polls...

Joshua A. Ehrenfeld, Allen Sullivan Jr., C. Reid Barrineau, Bruce A. Rawls, Edward H. Brown.