The opportunity to get more assets into Roth vehicles via various means has evolved over the last several years.
PERSONAL FINANCIAL PLANNING
March 2016 - The Tax Adviser
INDIVIDUALS
Individual Taxation: Recent Developments
This article covers recent developments in the area of individual taxation arranged in Code section order.
TAX CLINIC
credits against tax
employee benefits & pensions
FOREIGN INCOME & TAXPAYERS
procedure & administration
COLUMNS
NEWS NOTES
TAX PRACTICE MANAGEMENT
PERSONAL FINANCIAL PLANNING
CASE STUDY
employee benefits & pensions
Profits interests: The most tax-efficient equity grant to employees
By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.
