REA mandates payment of retirement benefits as a qualified joint and survivor annuity with a spouse (QJSA), and payment of a qualified pre-retirement survivor annuity ...
The Second Circuit, in Diebold v. Commissioner, describes the requirements for finding transferee liability under Section 69012, here specifically under New York law, as state ...
Recent litigation has put into question the tests for determining the validity of a partnership and one’s status as a partner. The seemingly simple questions ...
Succession planning is often the most complicated piece of the estate-planning puzzle. While tax planning has specific statutory rules and court precedents that must be ...