By Ryan C. Sheppard, CPA, CFF (https://www.cpajournal.com/author/rsheppard/) Appearing: October/November 2021 (https://www.cpajournal.com/category/magazine/october-november-2021/), Featured (https://www.cpajournal.com/category/featured/), Taxation (https://www.cpajournal.com/category/taxation/) | January 2022 Since January 1, 2019, the tax rules for divorce instruments fall under dramatically new rules included in the […]
By Justin T. Miller, J.D., LL.M., TEP, AEP®, CFP® This is the final part in a three-part series focusing on tax issues in divorce before and after tax reform. To view the first part, […]
By Justin T. Miller, J.D., LL.M., TEP, AEP®, CFP® This is the second in a three-part series focusing on tax issues in divorce before and after tax reform. To view the first part, please […]
By: Justin T. Miller. J.D., LLM., TEP. AEP®, CFP® Published Date: Feb 1, 2021 This is a three-part piece focusing on tax issues in divorce before and after tax reform. Stay tuned for pieces […]
I was involved in mediating a case with the following situation: Customer had hired a retail home improvements company (“Company”) to make extensive modernizations of the kitchen and main bathroom in the Customer’s residence. The […]
As couples reach the age of 62 they begin the process of determining whether to take early retirement or wait until they reach full retirement age (66 or 67, depending on the year of birth) […]
A primary concern that all individuals and owners of closely-held businesses share is the fear of having an audit on their tax returns by a governmental authority, especially Internal Revenue Service. This article will highlight […]
Having reviewed the initial administrative matters, what impact has TCJA had on marriage and divorce? Pre-Nuptial Agreement: People are marrying at older ages which means they are generating larger incomes and potentially more wealth […]
Selective Administrative Steps that Should be Reviewed by the Attorneys (Continued): Non-Filing of Neither Tax Returns nor Payment of Income Taxes: I classify non-filers into four categories: 1-The first group are individuals who do not […]
The Tax Cuts and Jobs Act of 2017 (“TCJA”), as it applies to marriage and divorce, is 4-months-old as of the time of this article’s draft. As a former practicing CPA, who is now a […]