Clients may be inclined to use a Section 409A valuation for gift tax purposes. After all, both valuations aim to determine ...

While Internal Revenue Code Section 501(c)(3) organizations are the typical vehicle for philanthropy, many organizations enjoy tax-exempt status under IRC Sections 501(a) and 401(a), such as trade ...

The planning regime has been adapted over time to accommodate the commercial realities of development, with statutory mechanisms introduced to enable the approval of amendments to existing planning ...

Certified public accountants with the personal financial specialist credential are hailing the "significant milestone" and "monumental addition" of a planning section to the CPA exam. Processing ...