Investment and Financial Markets

Understand the tax and administrative framework of IRS Notice 98-4 for companies offering a medical emergency leave-sharing program for employees.

Learn the correct process for withdrawing funds from a Coverdell ESA to ensure your distribution remains tax-free and is properly reported.

Navigate Louisiana’s 1099 reporting, a distinct process with its own state-specific obligations that go beyond federal requirements for compliant filing.

Move beyond the 1031 exchange basics. Learn how different transactional structures and ownership models can be used to fit your specific investment strategy.

Distinguish between legitimate 163(j) tax planning and partnership financing structures the IRS now classifies as abusive listed transactions.

Understand the rules that determine when legally separate companies are combined for tax and employee benefit plan purposes due to their ownership links.

Examine the tax consequences when a shareholder contributes corporate debt to capital. The corporation’s income from the transaction is tied to the shareholder’s basis.

Learn how Revenue Ruling 79-21 clarifies the tax character of income for nonresident aliens performing services in the U.S. for a foreign employer.

A loan doesn’t increase your net worth, so it isn’t taxed. Learn how this changes when a debt is canceled and what determines if it becomes taxable income.

Understand the tax structure of an S Corp election for an LLC, from the treatment of owner compensation to new administrative and filing responsibilities.

Not all interest is treated equally by the IRS. Learn the rules for deducting interest on certain types of debt and how to claim the savings on your tax return.

Understand the tax and accounting principles for government farm payments to ensure accurate financial reporting and compliance for your agricultural operation.

Understand the ACA’s framework for employer health coverage, from determining your company’s status to ensuring your plan offering and reporting are compliant.

Claiming an investment tax credit creates an ongoing obligation. Learn how a later decrease in your financial risk can trigger a recapture of that tax benefit.

An adverse IRS ruling is a formal response, not the final word. This guide explains the procedural steps for preparing and navigating a formal appeal.

The process for filing a simple tax return has changed. Learn how the current Form 1040 is now designed for taxpayers with straightforward finances.

Understand New York’s tax obligations for non-residents. Your liability is shaped by both your physical presence and your employer’s designated location for your role.