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Allocation of Business Sale Purchase Price
Assets or Stock?
Buying a Business: Tips for the Unwary
Business Detective Work -- Part I
Business Detective Work -- Part II
Checklist for Buying and Selling Businesses (requires Adobe® Acrobat®)
Death of a Business Owner - What Next?
Due Diligence - New Job or New Employee
Hybrid Sales of Businesses -- A Bad Idea!
Investing - Coming Into a Business
List Your Evergreens
Native Speakers Do It - Setting Up a Business Entity
PAIN-less Business Purchases?
Planning Ahead to Sell Your Business
Sales of Businesses: Seller Financing and More
Sales of Businesses: Selling or Buying What?
Security For Sales of Businesses
Selling and Going to Brazil
Selling - Getting Out Of a Business
Selling Your Peruke in Bulk
Sell It For What???
Signed a Contract? It's Too Late to Change It!
Tips on Selling a Business
Check the Box?
Davita's Business Choices -- LLC?
Liabilities and the Form of Business
L.L.C., LLC, L.C. LC?
LLC, 2B or Not 2B?
Lord Wadbottom's Exposure - Liability Protection
Native Speakers Do It - Setting Up a Business Entity
Plan On Living Ten More Years?
Reasons for Incorporating
Sales of Interests in Disregarded Entities
Separate Entities -- Putting All Your Eggs in One Basket
Tax Basis at Death: S Corporation Inside and Outside Basis
They're Jumping Over the Fence (Corporations and LLCs)
To C or Not to C? -- Converting C Corporations to LLCs
Why LLC Over S Corporation?
Why Needlessly Pay Tax Twice?
Don't Get Caught in the S Loophole
Income Tax and Estate Planning for Large IRAs
IRAs and RMD - Visiting Byzantium
ISO's & NSO's: Employee Stock Options I
ISO's & NSO's: Employee Stock Options II
ISO's & NSO's: Employee Stock Options III
Land in 401(k) or IRA?
More IRA Options – New IRS Rules
S Corporation Conundrum: Can Dividends Be Wages or Vice Versa?
Self-Directed IRA Landmines
Taxation of Employee Stock Options: Detailed Analysis
Tax Surprises In Self-Directed IRAs
The Phantom Knows . . . SAR! Worker Reclassification Relief?
Asset Protection: Fact or Fantasy?
Basis of Death
Avoid Probate - Listen!
Basis of Death
Being a Personal Representative: Introduction to Probate - Part I
Being a Personal Representative: Introduction to Probate - Part II
Benefits of Revocable Living Trusts (requires Adobe® Acrobat®)
Betrayal of the Elderly
Business Owner Dies -- What Next?
Collecting the Debts of the Dead
Death of "S" Shareholder: Inside and Outside Basis & Timing
Death of the Death of the Death Tax
Does Your Trust Have an Asset List?
Don't Assume Your Children Will "Get Along"
Don't Die Yet - Wait Until 2010
Estate Planning Documents: What Do I Do With These? -- Part 1
Estate Planning Documents: What Do I Do With These? -- Part 2
Estate Planning Documents: What Do I Do With These? -- Part 3
Estate Tax 2011
Estate Tax Mess
Portability: An Estate Tax Gamble
Health Care Power of Attorney Sample (requires Adobe® Acrobat®)
Income Tax and Estate Planning for Large IRAs
Insolvent Decedent's Estate? Be Careful!
Irrevocable Grantor Trust Reporting
Joint Ownership Versus Estate Planning
Medical Directive (Living Will) Sample (requires Adobe® Acrobat®)
Medical Directive = Living Will
Old Wills
Paid-Up Life Insurance
Plain English Explanation of Revocable Living Trusts and Pour-over Wills
Ruling From the Grave?
Sample Pour-over Will (requires Adobe® Acrobat®)
Sample Revocable Living Trust
Testamentary Trusts
Transferring Assets to a Revocable Living Trust
Trustee, Trust Me? -- Part 1
Trustee, Trust Me? -- Part 2
Trustee, Trust Me? -- Part 3
Trusts and Common Sense
Trusts in Wills: Too Costly?
Two Legal Fees -- Double Dipping Through Probate
Virginia Asset Protection Trusts
What To Do When Someone Dies
What To Do When Someone Dies - Checklist (requires Adobe® Acrobat®)
When a Will Is Not the Way
Allocation of Business Sale Purchase Price
Arbitration
Arbitration: Sample Clause
A Very Long Trip to Tibet -- Succession at the Top
Backup Withholding: Hernando's Horrors
Backup Withholding Regime -- A New Emphasis
Business Entity Termination
Business Owner Dies -- What Next?
Business Plans
Business Succession -- Mary's Morass
Business Succession Planning Part 1
Business Succession Planning Part 2
Business Succession Planning Part 3
Covenants Not To Compete -- Don't Wait!
Corporate Retained Earnings = 2 Taxes?
Davita's Business Choices -- LLC?
Deadlocks in Small Businesses -- Don't Assume Harmony
Death of "S" Shareholder: Inside and Outside Basis & Timing
Divorce = Financial Trauma
Divorce and the IRS Whipsaw
Does a Bankrupt Debtor = A Bad Debt Deduction?
Do I Need an EIN For My One-Member LLC
Don't Assume Your Children Will "Get Along"
Don't Assume Your Name is Your Own
Due Diligence - New Job or New Employee
Embezzlement in Small Businesses
Embezzlement Scorecard?
Family Businesses
Family Business Planning
Franchising: Part I
Franchising: Part II
Get It in Writing!
Guarding the Flock from Embezzlement
Hobby Losses
Immigrants - Employers
Immigrant Workers: An Overview
Immigrant Workers and the IRS
Independent Contractors I
Independent Contractors II
Incoming: International Tax Planning
Invalid Social Security Numbers - Part I
Invalid Social Security Numbers - Part II
Investing - Coming Into a Business
Is the IRS Targeting Latino Businesses: Part 1?
Is the IRS Targeting Latino Businesses: Part 2?
LLC Operating Agreements
Marriages Made in Business
New Bank Accounts: When are They Needed?
New Regulations on S Corporation Debt Basis
New IRS Checks on Employment Tax Practices
Oral Credit Card Charges -- A Bottomless Pit
Payroll 941 Roulette
Reconstructing You
Restitution
Reviewing Commercial Leases
Sales of Interests in Disregarded Entities
Sales of Businesses: Seller Financing and More
Sales of Businesses: Selling or Buying What?
Security For Sales of Businesses
Selling and Going to Brazil
Selling - Getting Out Of a Business
Separate Entities -- Putting All Your Eggs in One Basket
Signed a Contract? It's Too Late to Change It!
Small Business Investor
Stumbling into Securities Law Violations
Subcontractor Dirty Pool
Tax Basis at Death: S Corporation Inside and Outside Basis
Tax-Free Exchanges of Radio Stations
The "List"
The List Lost or Technology Taken
The Phantom Knows . . . SAR!
To C or Not to C? -- Converting C Corporations to LLCs
Two Signatures on Business Bank Accounts
US Bond Redemptions
What Are Your Workers? IRS Classification Form 8919
Why Needlessly Pay Tax Twice?
Why Write It?
Withholding on Payments to Foreign Contractors
Backup Withholding: Hernando's Horrors
Backup Withholding Regime -- A New Emphasis
Immigrants - Employers
Immigrant Workers: An Overview
Immigrant Workers and the IRS
Invalid Social Security Numbers - Part I
Invalid Social Security Numbers - Part II
Is the IRS Targeting Latino Businesses: Part 1?
Is the IRS Targeting Latino Businesses: Part 2?
New IRS Checks on Employment Tax Practices
Worker Reclassification Relief?
After the Death of the Grantor of a Revocable Living Trust?
Business Owner Dies -- What Next?
Capital Gains Planning
Does a Bankrupt Debtor = A Bad Debt Deduction?
Is a Guarantor of LLC Debt "At Risk"?
New IRS Checks on Employment Tax Practices
New Regulations on S Corporation Debt Basis
Planning Ahead for Tax-Free Exchanges
Sales of Interests in Disregarded Entities
Selling A Home -- Missing a Tax-Free Slam Dunk
Selling (Exchanging) Real Estate Without Tax
Taxation of Life Estates
Tax Basis at Death: S Corporation Inside and Outside Basis
Tax-Free Land Combo
US Bond Redemptions
When Is Debt Cancelled?
Why Needlessly Pay Tax Twice?
Withholding on Payments to Foreign Contractors
Automatic Bank Account Withdrawals
Backup Withholding: Hernando's Horrors
Deed Scams and Other Frauds
Does a Bankrupt Debtor = A Bad Debt Deduction?
Health Care Reform: 2010 Tax Credit for Small Employers
Health Care Reform: Outline (requires Adobe® Acrobat®)
Health Care Reform: IRS Frequently Asked Questions (requires Adobe® Acrobat®)
Invalid Social Security Numbers - Part I
Invalid Social Security Numbers - Part II
ISO's & NSO's: Employee Stock Options
Let Us Trudge Through the Tax Code For You
Need a Referee?
New Bank Accounts: When are They Needed?
New Regulations on S Corporation Debt Basis
New IRS Checks on Employment Tax Practices
Paid-Up Life Insurance
Primer on Charities
Privacy Rules for Tax Professionals
Small Business Investor
State Tax Collectors Get Aggressive
Subcontractor Dirty Pool
Taxation of Employee Stock Options: Detailed Analysis
Tax Basis at Death: S Corporation Inside and Outside Basis
Tax Consequence of Bankruptcy Chapter 7: Part 1
Tax Consequence of Bankruptcy Chapter 7: Part 2
Tax Consequence of Bankruptcy Chapter 7: Part 3
Tax Help Is Here, Now
US Bond Redemptions
What Are Your Workers? IRS Classification Form 8919
What We Do
Capital Gains Planning
Condemned!
Deeds, Wills, Surveys & Title Insurance – Part I
Deeds, Wills, Surveys & Title Insurance – Part II
Free House: Sale of Residence Without the House?
Has a Mechanic Liened on You Yet?
Land in 401(k) or IRA?
Planning Ahead for Tax-Free Exchanges
Selling A Home -- Missing a Tax-Free Slam Dunk
Selling (Exchanging) Real Estate Without Tax
Tax Aspects of Short Sales of Homes
Tax-Free Land Combo
Understanding "Underwater"? -- Some Tax Aspects of Underwater Mortgages
When Is Debt Cancelled?
Why Needlessly Pay Tax Twice?
An Offer You Can't Refuse
Backup Withholding: Hernando's Horrors
Backup Withholding Regime -- A New Emphasis
Behind the IRS? Try Streamlining
Burden of Proof - More Smoke and Mirrors
Civil Tax Fraud + Interest = Triple Jeopardy?
Civil Tax Fraud Penalty
Collection Due Process (CDP) Appeals
Effective Approaches to Collections Cases
Effective Payment Strategies For Tax Debt
Handling Non-Filer Cases: Part I
Handling Non-Filer Cases: Part II
Handling Non-Filer Cases: Part III
Handling Non-Filer Cases
Help for Former Tax Exempts
Immigrant Workers: An Overview
Injured Spouse Relief
Insolvent Decedent's Estate? Be Careful!
Irrevocable Grantor Trust Reporting
IRS Black Hole Gets Blacker
IRS Campus at the University of H--- (Large case collections)
IRS Collection Activities: A Pain Worse than Death?
IRS Collection Activities: Automated Collection Service
IRS Collections -- 10 Year Statute of Limitations
IRS Transcripts -- Essential In Representing Tax Clients
Is the IRS Targeting Latino Businesses?
Letters to a Black Hole -- The IRS
Monkeys Do Fall From Trees -- Tax Audits
Nailing Jell-O™ to the Wall: Dealing With the IRS
Non-IRS Tax Collectors
New Options for Offers in Compromise
New Options for Unreported Offshore Bank Accounts
New Rules on Offers in Compromise
Offer in Compromise = Frustration -- Part I
Offer in Compromise = Frustration -- Part II
Offer in Compromise Guidelines
Offers in Compromise: New Forms 656
Offers in Compromise: New Forms 656 - Part II
Offers in Compromise; Settling Tax Debts for "Pennies on the Dollar"
Offers in Compromise Rules Change Again -- Part 1
Offers in Compromise Rules Change Again -- Part 2
Offers in Compromise Rules Change Again -- Part 3
Payroll 941 Roulette
Phony Tax Collections Promises
Primer on Liens, Levies, and Garnishments
Private Tax Collection Agencies
Releasing an IRS Tax Lien
Releasing Federal Tax Liens
Repetitive Tax Audits
Surviving a Tax Audit: Part I
Surviving a Tax Audit: Part II
Tax Lien Buzzards Tax Liens and Levies - The Realities
Tax Reporting For Same Sex Couples
Trust Fund Penalty Disclosure Part I
Trust Fund Penalty Disclosure Part II
Trust Fund Penalty Disclosure (Longer version)
Wage Garnishment Revisited
Worker Reclassification Relief?
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While designed to be accurate, the materials provided on this website are not intended to constitute the rendering of legal, accounting, or other professional services or to serve as a substitute for such services. This web site is intended to provide general information and to illustrate general principles, and not to provide specific advice. While the information presented is believed to have general application and to be accurate as of the date it was prepared, changes in the law occur frequently, so some information may no longer be current. If you have a question about a particular factual situation you should consult with an attorney.