Investment and Financial Markets

Understand FBAR penalties, including fines for non-willful and willful violations, how repeat offenses impact penalties, and the collection process.

Understand employer contribution rules under IRC 404, including tax deduction limits, timing requirements, and interactions with other tax provisions.

Learn how Income in Respect of a Decedent (IRD) affects taxes, deductions, and estate planning for beneficiaries and executors.

Understand UNICAP rules, who must comply, and how they impact cost allocation, inventory, and tax reporting to ensure proper financial management.

Learn how Form ESRP affects employers, including filing requirements, payment calculations, and compliance steps to avoid potential IRS penalties.

Understand how unreimbursed business expenses impact taxes, which costs qualify, and how to properly track and report them for accurate deductions.

Learn how to remove a federal tax lien, navigate IRS requirements, and ensure proper documentation to protect your financial standing.

Understand federal tax classifications for different business types and learn how to determine the right classification for tax and compliance purposes.

Learn how a Taxable REIT Subsidiary functions, its regulatory requirements, and its role in expanding a REIT’s business while maintaining compliance.

Learn how a superseding return updates a tax filing before the deadline and how it differs from an amended return in terms of timing, process, and impact.

Understand how deemed distributions impact your taxes, retirement savings, and financial planning, and learn how to avoid common pitfalls.

Explore how the 1986 Tax Reform Act reshaped tax rates, deductions, and corporate taxation, influencing financial planning and economic policy.

Understand the tax implications of selling a partnership interest, including how to calculate gain or loss and report the transaction properly.