
President Biden’s Green Book: Deductions for On & Offshoring Corporations
Sub Part F of the Green Book Budget GENERAL BACKGROUND Given the global pandemic and the economic stress experienced by governments due to... Read more


Grantor Trust
What Is A Grantor Trust? According to the IRS, a grantor trust is one in which the grantor, i.e. the settlor establishing the... Read more


Net Investment Income Tax (NIIT)
GENERAL BACKGROUND Last week, we wrapped up our series on Entity Classification. If you have not read it yet, or would like to... Read more

Entity Classification Series: What Is A Change In Classification?
GENERAL BACKGROUND Last week we discussed what exactly an initial election is under the Check the Box regulations. We barely touched on what... Read more