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Bankruptcy
Plan Loan Offsets | What happens to a loan against a qualified retirement plan when the plan or employment is terminated?
A plan loan offset occurs when, pursuant to the plan loan terms, a participant’s benefit ……
Tax Court in Brief | Cochran v. Comm’r | Tax Court Proceeding and Automatic Stay in Bankruptcy
By Freeman Law
Petitioners (husband and wife) filed a petition challenging a notice of ……
Texas Tax Round Up (September 2022)
By TL Fahring
Tax Court in Brief
By Freeman Law
Sandra Sander (“Petitioner”) established a trust—the Sandra E. Sander Lifetime Trust ……
Dern Reminds that Settlement Language is Important in Section 104(a)(2) Physical Injury Cases
As a general matter, lawsuit recoveries are deemed fully taxable to the recipient ……
Changes to Corporate Capital in Equity Financing Transactions, Part II.
By Micah Miller
In situations where corporations are needy for additional capital, existing and ……
Country-by-Country Reporting: VIEs, PEs, Grantor Trusts and Other Nuances
As background, U.S. Treasury regulations require that the ultimate parent entity ……
Tax Court in Brief – Eze v. Commissioner
By Freeman Law
Petitioner Nnabugwu C. Eze reported income and expenses from two sets of activities ……