Cash is King-and so is low debt, reduced inventories and good growth. Kevin Matras shows you how to search for stocks with increasing cash
and more, and offers three new picks from this week's screen.
Find out how to use moving averages to determine your stock¹s trends, how
to spot winners no matter what the market¹s doing, and get three new picks
from this week¹s screen.
The Internal Revenue Service issues interim guidance on Section 67 deductions following Rudkin. On Jan. 16, 2008, the Supreme Court issued its decision in Knight, Trustee of William L. Rudkin Testamentary Trust v. Commissioner, 128 S.Ct. 782 (2008...
The engagement letter is here to stay and constitutes best practice for both lawyers and clients in estate planning. But it wasn't always so. Indeed, the use of engagement letters is a relatively new phenomenon. For generations, a simple...
Several states are on the verge of adopting a new type of low-profit entity, the L3C, that could be a new way for foundations to practice venture philanthropy. According to reports in The New York Times, The Wall Street Journal, The Economist and...
Tax professionals increasingly are providing advice for clients who are U.S. beneficiaries of foreign trusts. These clients may be subject to tax on income earned by, or from, controlled foreign corporations (CFCs) and passive foreign investment...
We can expect the number of will contests to increase significantly as the U.S. population ages. In 1990 there were three million Americans over the age of 85. By 2020 that number will increase to eight million, and by 2050 there will be 15...
It's essential that practitioners know not only the fundamentals of U.S. federal income taxation of foreign non-grantor trusts and their beneficiaries, but also the ways to plan around the throwback tax that's imposed on distributions of...
A series of private letter rulings over the past several years seemed to indicate that a gift to a predeceased spouse would qualify for the gift tax marital deduction and enable use of that spouse's estate tax applicable exclusion amount. In...