Articles from The Tax Adviser (June 1, 1992)

1-43 out of 43 article(s)

Title	Author	Type	Words
Banner year for state tax cases before the U.S. Supreme Court.	Mims-Velarde, Rebecca F.		1085
Coordinating plan loans and hardship distributions.	Cvach, Gary Q.		747
Court holds employer liable for COBRA coverage even though employee was not eligible.	Yurkovic, Denis L.		846
Defective grantor trust may offer valuable transfer tax benefits.	Taylor, Rick J.		1634
Disclaimer of plan benefits or IRA by spouse if a decedent is not a prohibited assignment or alienation.	Patterson, Martha Priddy		565
Discount partnership arrangements still can be used to reduce transfer taxes.	Taylor, Rick J.		1809
District court says excise taxes were inappropriate when plan was not harmed.	Olson, Sallie		523
District Court says indirect transfer to new plan results in reversion under pre-RRA rules.	Olson, Sallie	Brief Article	407
Estate planning for S shareholders: maintaining qualification after death in common estate planning situations.	Yurkovic, Denis L.		2560
Extending the benefits from a voluntary tax practice review.	McMillin, Mary Ellen		825
Highlights of the new taxpayer accuracy-related penalty rules.	Bischoff, William R.		3525
IRS denies relief to government employers.	Friedman, Steven M.	Brief Article	391
IRS disqualifies plans when investment options offered only to prohibited group.	Olson, Sallie		523
IRS investment interest expense ruling applies a very broad interpretation of property held for investment.	Dennis, William A., Jr.		602
IRS limits planning for lump-sum distributions.	Yurkovic, Denis L.		455
IRS may allow rollovers of IRA distributions received from RTC even if previously rolled over within the past year.	DiCosimo, Dominick		937
IRS reviews life insurance benefits paid to terminally ill.	DiCosimo, Dominick	Brief Article	310
IRS revokes ruling that employer-provided lunches are nontaxable to employees.	Patterson, Martha Priddy		605
IRS severely limits methods of disclosure.	Ely, Mark H.		655
Legislation on the amortization of intangibles.	Wilkins, Rebecca J.		1038
Loan fees: deductible even if proceeds of loan are used for a redemption.	Bailine, Rick		544
Lower interest rates make GRATs and GRUTs and attractive tax planning technique.	Taylor, Rick J.		764
Ministerial acts after General Dynamics.	Conjura, Carol		1531
PFICs: some new twists to old rules.	Henderson, Michael E.		762
Privilege and confidentiality: confusing principles.	Karon, Robert I.		1919
Professional liability in a tax practice.	Katch, Ronald S.		688
Realized and unrealized gains or losses on plan assets for form 5500 reporting purposes.	DiCosimo, Dominick		744
Realty rental S Corporations: those with excess passive investment income and C earnings and profits face a dilemma.	Lux, Michael S.		3080
Recent cases examine definition of ERISA "plan."	Yurkovic, Denis L.		1566
Recent rulings illustrate use of joint tenancy disclaimers in postmortem estate planning.	Henderson, Tracie K.		1483
Relief for defined contribution plans with investments in life insurance companies in state liquidation proceedings.	Cvach, Gary Q.		458
Renting below FMV may result in lost deductions due to vacation home rules.	Dennis, William A., Jr.		389
Sale of residence before end of term may produce extraordinary benefits for QPRT beneficiaries.	Taylor, Rick J.		1584
Sale-leaseback may offer more benefits than reverse mortgage.	Taylor, Rick J.		976
SAR's are not Sec. 382 "options." (stock appreciation rights do not qualify as stock options)	Lombardo, Mario E.		724
Special estimated tax rules.	Culp, David P.		1120
Tax-free reorganization for great-grandparent stock.	Bloom, Gilbert D.		641
Taxable mortgage pool rules now in effect.	Culp, David P.		708
Taxpayer's right to receive payments under an annuity policy is income when annuity is purchased.	Patterson, Martha Priddy	Brief Article	412
Timing Sec. 1231 gains to avoid the "lookback" provisions.	Ellentuck, Albert B.		789
Valuable planning opportunity available using GRATs or GRUTs.	Taylor, Rick J.		2397
When to advise a Sec. 754 election.	Hamill, James R.		5046
Window of opportunity for tax-exempt repatriation of substitute payments in cross border securities lending transactions.	Yu, Angela		970