This article discusses the strategic considerations involved in mounting a defense to FBAR penalties based on a claim of a violation of the Administrative
Procedure Act.
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May 2017 - The Tax Adviser
- Magazine
- May 2017

FOREIGN INCOME & TAXPAYERS
ESTATES, TRUSTS & GIFTS
Valuation of family-owned entities for estate and gift tax purposes under Sec. 2704
This article discusses the rules governing the
effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of
family-held entities.
TAX CLINIC
corporations & shareholders
FOREIGN INCOME & TAXPAYERS
GAINS & LOSSES
partners & partnerships
S CORPORATIONS
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
TAX PRACTICE RESPONSIBILITIES
CAMPUS TO CLIENTS
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.
Tax Clinic
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