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    Recently Issued Sec. 108(e)(8) Regulations Liquidation Value Safe Harbor

    Article Recently issued final regulations on partnership debt-for-equity exchanges contain a liquidation value safe-harbor method for valuing the partnership interest received in exchange for the cancellation of debt.
    Published on April 01, 2013

    Classification as a Statutory Employee

    Article Statutory employee status may be beneficial for both an employee and his or her employer; however, an employee must meet specific requirements to qualify as a statutory employee. This article discusses the rules regarding statutory employee status set out in the Code and the regulations and how these rules have
    Published on December 01, 2010

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