Forbes contributors publish independent expert analyses and insights. Ashley L. Case, J.D., LL.M., writes about tax and estate planning. The death of a loved one is a deeply emotional time, but it ...

On January 14, 2025, the Internal Revenue Service and the US Treasury Department issued proposed regulations under Section 162(m) of the Internal Revenue Code (Code) to implement changes under the ...

As part of US tax planning for founders, employees, board members, and other individual service providers who receive equity that is subject to vesting in connection with their services, Section 83(b) ...

The Internal Revenue Service sometimes backdated tax penalty approvals in at least seven cases involving syndicated conservation easements, according to a new report.

Section 1256 contracts include certain regulated futures contracts, foreign currency contracts and non-equity options. These contracts receive a unique tax treatment under the IRS code and are subject ...

Employer-provided educational assistance plans under section 127 of the tax code can offer up to $5,250 in tax-free benefits ...

June 21, 2023 - On March 30, 2023, the Internal Revenue Service issued Revenue Ruling 2023-2, which directly impacts a wide range of irrevocable trusts, including grantor retained annuity trusts, ...

Selling your home is one of the biggest financial transactions you’ll ever make. While many homeowners worry about a large ...