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

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

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

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

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

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 ...