TaxClinic
Practical Advice
on Current Issues
.
Editor:
Jerry
L. Lerman
Managing Director
American Express Tax and Business Services Inc.
New York, NY
Accounting
Methods & Periods
Cost
segregation: a genuine tax savings strategy
Employee
Benefits & Pensions
IRS again
revises split-dollar insurance rules
IRS issues
new rules on stock options
Estates, Trusts
& Gifts
Make sure
that a durable power of attorney is truly durable
Right to be
free of estate tax liability may be disclaimed
Exempt
Organizations
Private
foundations: achieving maximum use of excess
qualifying distributions
Expenses
Classifying
heavy maintenance expenditures
Offshore
insurance arrangement had economic substance and
business purpose
Seventh
Circuit takes a pragmatic approach on accrual of
recurring expenses
Gross Income
Are a trust's
advisory fees subject to the 2%-of-AGI deduction
floor?
Partners &
Partnerships
Compensatory
transfers of restricted partnership interests
S Corporations
PALs carried
forward from C to S corporation
Unless otherwise indicated,
contributors are members of or associated with American
Express Tax and Business Services Inc.
If you would like additional
information about these articles, contact Mr. Lerman at jerry.l.lerman@aexp.com.
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