TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Pamela Packard
Vice Chairman
Tax Services
BDO Seidman LLP
New York, NY
Corporations
& Shareholders
Expansion vs. acquisition of an active trade or
business for Sec. 355 purposes
Temp. regs. on mergers involving
disregarded entities
Credits Against Tax
The future of the R&D credit
Employee Benefits & Pensions
Combining a safe harbor Sec. 401(k)
plan with a new comparability defined contribution plan
Pre-tax health insurance
reimbursements/loans are taxable
Estates, Trusts & Gifts
The revocable, irrevocable life
insurance trust
Exempt Organizations
IRS targets excess-benefit
transactions
Political organization reporting and
disclosure after HR 5596
Expenses
Prop. regs. may resolve many, but not
all, INDOPCO issues
Foreign Income & Taxpayers
Sale of U.S. partnership interest by
a foreign person
Gains & Losses
Final and temp. Sec. 121 regs. on
gain exclusion
IRS issues final regs. on
marital-related stock redemptions
Gross Income
Accrual of tax refunds
Individuals
Coverdell ESAsa viable alternative
to qualified tuition plans
LLCs & LLPs
LLCs and the Sec. 465 at-risk rules
with DROs
Partners & Partnerships
IRSs
current position on FLPs
If you would like additional
information about these items, contact Ms. Packard at (212) 885-8000 or
ppackard@bdo.com.
Unless otherwise indicated,
contributors are members of or associated with BDO Seidman LLP.
|
