Business succession

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

The CARES Act and opportunities to implement changes on previously filed returns

Export tax incentives after the Tax Cuts and Jobs Act

Partnership allocations lacking substantial economic effect

State and local considerations in using an F reorganization to facilitate an acquisition

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.

PRACTICE MANAGEMENT

2019 tax software survey

This annual survey shows how CPAs rate the tax preparation software they used during last tax season and how it handled the recent tax law changes.

Magazine