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Legal Bulletins | May 18, 2016

U.S. Tax Court Again Focuses on Reasonable Compensation

For the second time in 2016, the United States Tax Court (the “Court”) has issue...

Legal Bulletins | May 04, 2016

Treasury Department Clarifies That Partners of a Partnership Owning a Disregarded Entity Are Not Employees of The Disregarded Entity

On May 3, 2016, the Treasury Department issued temporary and proposed regulation...

Legal Bulletins | April 28, 2016

All Is Good With Bad Boy Guaranties

THE IRS REVERSES ITS PRIOR TROUBLESOME RULING REGARDING ALLOCATION OF NONRECOURS...

Relating to Real Estate | April 14, 2016

Relating to Real Estate - April 2016

In this issue: Bad Boy (Guaranties), What You Gonna Do? General Assembly Broad...

Relating to Real Estate | April 07, 2016

Bad Boy (Guaranties), What You Gonna Do?

THE IRS APPEARS TO CHANGE ESTABLISHED PRACTICE REGARDING ALLOCATION OF NONRECOUR...

Legal Bulletins | March 20, 2016

TREASURY TREMORS: The Ground is Shifting with Respect to the Allocation of Partnership Liabilities to Partners

On January 29, 2014, the Treasury Department issued proposed regulations under I...

Legal Bulletins | March 20, 2016

Not So Fast – Consider the Income Tax Consequences Before Using an Entity Conversion Statute

Updated: March 20, 2016 Originally Published: Maryland Bar Bulletin December 1, ...

Legal Bulletins | February 17, 2016

Operating a Professional Services Firm as a C Corporation? – The Tax Court Provides a Reminder to be Careful about Reasonable Compensation

It is a basic principle of federal tax law that while a taxpayer is free to orga...

Events | September 19, 2015

The Future of the Determination Letter Process

John Paliga was a panelist at the ABA Sections of Taxation and RPTE Joint Fall C...

Events | September 18, 2015

Employee Benefits Defined Benefit Plans and Distributions Update

John Paliga was a panelist at the ABA Sections of Taxation and RPTE Joint Fall C...