The coronavirus pandemic is far from over. And as some elements of the federal stimulus program — such as additional unemployment funds and financial hardship protections — that have helped keep the U ...
In the closely held business context, captives can play a valuable role in estate and business succession planning. If the captive is owned directly by (or for the benefit of) a business owner’s ...
Tax Court upholds 40% IRS penalties in Kadau II microcaptive case, citing lack of economic substance, circular funds, and ...