Browse Lerman, Jerry L.

1-36 out of 36 article(s)

Title	Date	Words
Merger of target into acquiring corporation's SMLLC is an A reorganization. (Corporations & Shareholders).	Apr 1, 2003	1152
PSCs--beware of unreasonable compensation.	Apr 1, 2003	985
Inadequate disclosure of gifts of closely held business interests.	Apr 1, 2003	931
Sec. 2036 and FLPs.	Apr 1, 2003	1501
Personal guaranty does not preclude gain recognition on transferred liabilities.	Apr 1, 2003	576
Eighth Circuit reverses Tax Court on burden of proof. .	Apr 1, 2003	935
IRS audit initiatives.	Apr 1, 2003	1120
Ninth Circuit overturns earlier holding on refund limits.	Apr 1, 2003	711
ESOP ownership of S corporations: good use or bad abuse? .	Apr 1, 2003	768
Massachusetts uses LLP structure to avoid MBT problems. (State & Local Taxes).	Apr 1, 2003	718
Cost segregation: a genuine tax savings strategy.	Apr 1, 2002	769
IRS again revises split-dollar insurance rules.	Apr 1, 2002	3089
IRS issues new rules on stock options.	Apr 1, 2002	925
Make sure that a durable power of attorney is truly durable.	Apr 1, 2002	954
Right to be free of estate tax liability may be disclaimed.	Apr 1, 2002	1071
Private foundations: achieving maximum use of excess qualifying distributions.	Apr 1, 2002	875
Classifying heavy maintenance expenditures.	Apr 1, 2002	1195
Offshore insurance arrangement had economic substance and business purpose.	Apr 1, 2002	676
Seventh Circuit takes a pragmatic approach on accrual of recurring expenses.	Apr 1, 2002	670
Are a trust's advisory fees subject to the 2%-of-AGI deduction floor?	Apr 1, 2002	536
Compensatory transfers of restricted partnership interests.	Apr 1, 2002	723
PALs carried forward from C to S Corporation.	Apr 1, 2002	399
Choice of accounting method for manufacturers.	Apr 1, 2001	568
Low-income housing credit update.	Apr 1, 2001	1177
Employers may provide IRA rollover as default option for small plan balances.	Apr 1, 2001	587
IRS revising rules for split-dollar insurance.	Apr 1, 2001	769
Premiums and benefits for qualified long-term care insurance policies.	Apr 1, 2001	530
Noncompetition payments are taxable to donor of CRUT.	Apr 1, 2001	888
Passing the family residence to one's spouse or children after death: Should transfer be directly or in trust?	Apr 1, 2001	922
New rev. proc. clarifies procedures for obtaining withholding certificates for real property sales to foreign persons.	Apr 1, 2001	578
ISO exercise involving stock swap requires complex recordkeeping.	Apr 1, 2001	2210
Potential income deferral on the exercise of nonqualified options.	Apr 1, 2001	1041
K-1 compliance update.	Apr 1, 2001	382
Partnership mergers and divisions.	Apr 1, 2001	1431
Transfers of partnership interests and related basis adjustments require increased reporting.	Apr 1, 2001	938
IRS did not exercise due diligence to ascertain last known address.	Jul 1, 1998	571