One-Two Punches to Conservation Easements (Part 1 of 2)

11-Feb-2020

One-Two Punches to Conservation Easements

Two recent tax court decisions highlight the need for compliance-oriented planning in taxation matters. These two cases illustrate that small details make all the difference — of ...

How Highly Compensated Individuals Can Avoid Excess IRS Scrutiny

07-Feb-2020

Avoiding IRS scrutiny for highly compensated individuals means understanding tax laws

If you are what the IRS considers a highly compensated employee (HCE) at your job, it’s important to understand what that means and how it can impact your finances, as well as ho ...

What You Should Know About Estate Tax Changes

28-Jan-2020

If you haven’t reviewed your estate plan recently, now is the time to talk to a tax advisor.

Estate plans have long been an essential vehicle for keeping federal estate taxes low, but recent changes to tax laws surrounding estate plans make now a great time to review your ...

Tax Court Upholds Ruling on Deductions for Conservative Easements

03-Jan-2020

Court finds that the IRS complied with rules under section 6751 in assessing penalty.

The U.S. tax court recently upheld penalties assessed against a Georgia partnership for a tax deduction related to a conservation easement. Anyone who received tax benefits as a re ...

SMALL CARROTS & BIG STICKS: THE IRS’ OFFER TO IRC 831(b) CAPTIVE INSURANCE COMPANIES

15-Dec-2019

Understanding the IRS’s settlement to IRC 831(b) Captive Insurance Companies

Beckett G. Cantley Geoffrey C. Dietrich Cantley Dietrich, PC This article is another in our ongoing series on Internal Revenue Service (“IRS”) treatment of rogue Internal Reven ...