Neonatalogy Associates: significant guidance in an era of extreme uncertainty
Article Abstract:
The author discusses the US Tax Court's decision in Neonatology Associates P.A., which provided guidance on the tax deductibility of contributions to voluntary employee beneficiary associations.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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Tax Court invalidates famed example 5 of code sec. 2702 regulations: the way is now clear!
Article Abstract:
The author discusses the US Tax Court's decision in Walton, in which it invalidated an example regarding grantor retained annuity trusts valuation, based on IRC section 2702 regulations.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
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Life insurance purchased through qualified plan
Article Abstract:
The author discusses limitations placed upon the Qualified Plan Insurance Partnership (QPIP) by IRS and ERISA provisions. The QPIP is a vehicle for estate planning using life insurance and qualified benefit plans, including IRAs. Limitations may concern prohibited transaction or fiduciary rules.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
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