Exploring key distinctions in tax and labor law when classifying workers as independent contractors or employees, focusing on FLSA, IRS, and ERISA guidelines.
ACTEC Fellows provide IRS guidance and the impact of tax regulatory changes and proposed legislation.
Exploring key distinctions in tax and labor law when classifying workers as independent contractors or employees, focusing on FLSA, IRS, and ERISA guidelines.
What happens when the principal shareholder of an S corporation dies? Solutions are discussed by estate planning experts.
Are trusts considered marital property? A review of the Levitan v. Rosen and Pfannenstiehl v. Pfannenstiehl cases offer considerations when drafting of marital property provisions in trust documents.
What is the Life Insurance Transfer for Value Rule and how has it been changed following the Tax Reform Act? An expert on the topic explains what you need to know.
Understand how to minimize the risks and avoid fraudulent transfer rulings with creating self-settled spendthrift trusts.
A review of ACTEC’s report provided to the US government on proposals to tax the deemed realization of gain on gratuitous transfers of appreciated property.
Understand the impacts of the SECURE Act and how it may affect non-spouse beneficiaries of retirement accounts.