This article examines the student loan burden in the United States, reviews programs designed to assist borrowers with repayment, and discusses debt forgiveness issues.
INDIVIDUALS
December 2020 - The Tax Adviser
TAX ACCOUNTING
Improving cash flow with loss carrybacks
This article discusses two planning areas related to NOL carrybacks: The decision whether to carry a
loss forward or back and planning strategies to increase the balance of the NOL carryback.
TAX CLINIC
CHARITABLE CONTRIBUTIONS
employee benefits & pensions
expenses & deductions
GAINS & LOSSES
REAL ESTATE
SPECIAL INDUSTRIES
COLUMNS
NEWS NOTES
TAX PRACTICE MANAGEMENT
PERSONAL FINANCIAL PLANNING
CASE STUDY
TAX TRENDS
50TH ANNIVERSARY
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.
