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Cahill 2036, 2038, 2703; Mazzei Disregards Corporate Arrangements; Investment Partnership Traps

Webinar

A new split-dollar life insurance case, Cahill, may expand the reach of Code §§ 2036, 2038, and 2703. A new case, Mazzei, re-cast statutorily-approved sales using a corporation as a dividend, followed by an excess Roth IRA contribution. Finally, an investment partnership receiving contributions and making distributions may run into several tax traps.

CLE
The live presentation of this webinar was approved for 1.5 hours general CLE credit in California and Illinois and 1.8 hours general CLE in Missouri. The recording of this webinar is eligible for 1.5 hours general CLE credit in Illinois. To receive credit after watching this webinar, please complete and submit the verification form.

CPAs may obtain CPE by attending the program in person at Thompson Coburn LLP. For more information, including beginning and end times of the presentation, click here.

Presenter:
Steve Gorin

This webinar is a joint presentation by Thompson Coburn and The Missouri Chapter of the American Academy of Attorney-CPAs.

*Please note that this is a 90-minute presentation

Akers Cahill Summary 7-20-2018
Levine Post-Trial Briefs

Steve's 2nd quarter 2018 newsletter is available here.

Steve's current materials, Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications, are available by emailing sgorin@thompsoncoburn.com

Originally Presented:
July 31, 2018