29 Jul, 2024 Regulations for Inherited IRA Accounts Issued By Harry Teichman The SECURE Act and the 2.0 version substantially changed the way inherited retirement accounts must distribute. These changes are...
07 Jun, 2024 Watch your Operating Agreements By Harry Teichman A recent private letter ruling reminds us - if you have a client that is making an 8832 election for an LLC to be taxed as a corporation...
30 Nov, 2023 Estate Planning for Entrepreneurs and Founders: Securing Your Legacy By Harry Teichman For entrepreneurs and founders, building a successful business is often a lifelong pursuit. As you navigate the complexities of...
11 Sep, 2023 Homeowner Association, Community Associations, Condo Associations and the Corporate Transparency Act By Jonathan Wilson Harry Teichman The Corporate Transparency Act (CTA) poses unique challenges for Homeowner Associations, Community Associations and Condo Associations...
22 May, 2023 Profits Interest Safe Harbor Gets Tested and Lessons to be Learned by Operating Agreement Drafters By Harry Teichman The US Tax Court (USTC) issued a Memorandum opinion (ES NPA Holding, LLC vs. CIR, T.C. Memo 2023-55) finding that the taxpayer (ES NPA...
21 Mar, 2023 The Importance of Section 83(b) Elections for Startups and Founders By Harry Teichman When starting a business, it is common for founders and employees to receive equity grants and stock options as part of their...
14 Feb, 2023 Corporate Transparency Act Poses Challenges for Homeowner Associations: Most HOAs Will Need to File in the Coming Year By Harry Teichman Jonathan Wilson The Corporate Transparency Act (“CTA”) will require most homeowner associations (“HOAs”) to file a beneficial ownership report in the...
17 Oct, 2022 Hurricane Ian May Have Destroyed Your Property But It did not Destroy Your Homestead By Harry Teichman Florida protects homesteads. This is true even if they are damaged or destroyed, and this protection carries on to insurance proceeds you...