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Georges Briguet, the owner of New York restaurant Le Perigord, pleaded guilty to one count of corruptly endeavoring to obstruct the IRS by concealing the existence of his Swiss bank accounts.

The IRS Form 990 is more than a tax return, it's a public statement about your nonprofit's financial, programmatic and governance activity for the year.

The Sixth Circuit recently concluded that a disability plan participant was entitled to relief consisting of benefits under the plan and disgorgement of defendant’s profits for delaying payment.

On September 13, 2024, California's Franchise Tax Board ("FTB") released updated proposed regulations ("Draft Regulations"), which would amend the rules regarding market-based...

In April 2017, the California Franchise Tax Board issued two Technical Advice Memoranda which clarify certain matters for apportioning taxpayers.

Multiple outlets are reporting that on February 2, 2015, three years after his indictment in the Southern District of New York, Swiss banker Roger Keller was arrested at the Frankfurt airport.

High Net Worth Taxpayers

Governor Baker and the Massachusetts Department of Revenue have announced that personal income tax returns and payments due April 15, 2020 are now due July 15, 2020.

NOL Provisions (Video)

Rev. Proc. 2022-38, 2022-45 IRB 1, makes various 2023 inflation adjustments.

In representing a taxpayer interested in purchasing a business, it is important for tax counsel to understand, in simple terms, what each party is seeking to accomplish.

Jason Kleinman published an article in the American Bar Association's Real Property, Trust and Estate Law Journal on trust decanting. Jason's article describes why decanting or modifying a trust should not be a taxable event.

Attorney David C. Tingstad explores the critical role of EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) in determining business valuation within Washington State. This webinar examines how this financial metric serves as a foundational tool for establishing fair market value in business transactions and legal proceedings. Understanding EBITDA's application can significantly impact negotiations, sales, and dispute resolutions involving business worth.

It is not is too late to plan for 2018.

Partners Caroline Ngo, Enrica Ma and Alexander Lee discuss the implications of the GILTI provision and possible planning opportunities.

Partners Jay Singer and Alexander Lee discuss the ins and outs of the section 163(j) limitation as it applies to consolidated groups, partnerships, and other US taxpayers.

The Supreme Court, in a landmark decision guaranteeing equal federal marital rights to couples in same-sex marriages, struck down section 3 of the Defense of Marriage Act as unconstitutional.