Investment and Financial Markets

ERISA, or Public Law 93-406, is the federal law setting standards for private retirement and health plans to ensure transparency and safeguard benefits.

Navigate IRS correspondence with a clear, structured approach. Learn to interpret the purpose of any notice and prepare a complete and organized response.

Understand your disclosure obligations when a U.S. tax treaty modifies your tax liability. Learn the role of Form 8833 in reporting your position to the IRS.

Understand the purpose of Form 1099-S in a real estate transaction and how the reported proceeds figure is used to calculate your final capital gain or loss.

Understand the complete tax picture for selling assets in Nevada. Learn how the state’s tax policy intersects with federal duties and real estate obligations.

Navigate the Corporate Transparency Act’s new reporting landscape. This guide details compliance obligations for businesses amid evolving legal interpretations.

An examination of Revenue Ruling 79-18, which provides the framework for a tax-free corporate spin-off by clarifying the test for shareholder control.

Married U.S. expats can leverage the FEIE on a joint return, but the benefit depends on each spouse’s distinct situation. Understand the strategic approach.

Defer capital gains on a vacation home with a 1031 exchange by properly managing its use to demonstrate investment intent to the IRS.

This key designation in Canadian estate planning alters the tax impact of an inheritance, helping preserve the value of registered retirement plans and trusts.

The U.S. uniquely taxes individuals based on citizenship, not residency. Learn the rationale for this system and how its structure impacts Americans living abroad.

Understand the legal standing of a New York tax warrant and the formal procedures required to address an outstanding tax liability with the state.

The tax treatment for a gain on business property isn’t determined in a single year. Learn how prior losses can alter the character of your current gain.

The tax treatment of your livestock depends on its purpose. This overview explains the financial rules for managing your agricultural operation’s bottom line.

Co-executor signature authority is determined by several factors. Learn how legal permissions and practical requirements can differ when settling an estate.

Learn how business ownership and service structures can create a single employer entity for benefit plan testing and compliance under IRS rules.

The tax treatment of gains from selling business assets depends on a key interaction: how prior depreciation deductions can reclassify a portion of your gain.

Understand how the tax basis of inherited property is adjusted under federal law, a key factor in determining future capital gains taxes for beneficiaries.