23
Aug
2023
Can Partners’ Arm’s Length Agreements on Valuation Survive IRS Scrutiny? In a recent Tax Court case, the IRS attempted — unsuccessfully — to supplant the fair market value agreed to by unrelated...
8
Feb
2022
With President Biden’s signing of the National Defense Authorization Act for Fiscal Year 2022 (Public Law No. 117-81) (the NDAA) on December 27, 2021, employee stock ownership plans (ESOPs) have...
22
Jun
2021
Biden Administration Tax Reform Could Impact ESOP Transactions The tax policy changes proposed by the Biden administration would roll back many of the tax benefits provided by the Tax Cuts and Jobs...