Employee & Business Owner Planning

Business entity selection after the TCJA: Post-death considerations

This discussion considers some of the key differences that affect post-mortem planning when looking at entity selection.

Global Family Business Succession Survey: Eight Principles of Succession

This item highlights eight principles of succession. It is important that tax advisers not only provide guidance on the tax implications of their clients' succession plans, but that they also help their clients understand these important business succession principles.

Top 10 Steps of Succession Planning for a Privately Held Business

Succession planning for the privately held business results in an orderly transfer of the ownership and management of the business to the next generation in a tax-efficient manner.

Using a Buy/Sell Agreement to Transfer Ownership

A buy/sell agreement is a contract that restricts business owners from freely transferring their ownership interests in the business; they are a tool in providing for a planned and orderly transfer of a business interest.

Newsletter Articles

Tax Clinic

Applying grandfather status to certain health care arrangements

Early distributions from retirement plans related to COVID-19

New set of Sec. 199A final regulations

Originally filed return starts clock ticking

50th ANNIVERSARY

50 years of The Tax Adviser

The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

Magazine