On June 25, 2014, the Internal Revenue Service released long-awaited instructions to Form W-8BEN-E, used by foreign entities to document their status under the Foreign Account Tax Compliance Act of the Internal Revenue Code.
On June 25, 2014, the Internal Revenue Service released long-awaited instructions to Form W-8BEN-E, used by foreign entities to document their status under the Foreign Account Tax Compliance Act of the Internal Revenue Code....More
The Internal Revenue Service released new procedures regarding their offshore voluntary disclosure program that take effect on July 1, 2014. This is an important development for taxpayers who’ve fallen into non-compliance not out of willfulness, but instead through lack of care or attention or through simple ignorance....More
The ripple effects of Bernie Madoff’s Ponzi scheme continue to be felt. In a recent case, the Tax Court refused to grant summary judgment for the Internal Revenue Service and rule that a decedent’s account invested with Madoff was subject to federal estate tax....More
The Tax Court held that an estate's payment of the non-deferred portion of the estate tax didn't result in an overpayment against which the Internal Revenue Service could credit the gift tax liability....More
Many advisors dream of transitioning their business, but fear of the unknown can often leave those dreams on the backburner. With this webinar, you can improve your odds of making the right decisions by learning firsthand from the experience of others....More
Despite recent political clashes and economic headwinds, our company-by-company global research efforts are uncovering long-term emerging markets opportunities. Join us for a look behind the headlines to gain a ground-level investment view with Noriko Chen, a portfolio manager for the American Funds Developing World Growth and Income FundSM, and Christopher Ryder, a Capital Group equity investment specialist....More
As an advisor, you have likely built a business of substantial value. Unlike other businesses, your most valuable asset is the relationship you've built with your clients, which commands time and commitment to ensure a successful transition near the end of your career....More