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.
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. CLE credit is no longer available for this presentation.
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.
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
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 email@example.com.
July 31, 2018
Although we would like to hear from you, we cannot represent you until we know that doing so will not create a conflict of interest. Also, we cannot treat unsolicited information as confidential. Accordingly, please do not send us any information about any matter that may involve you until you receive a written statement from us that we represent you (an ‘engagement letter’).
By clicking the ‘ACCEPT’ button, you agree that we may review any information you transmit to us. You recognize that our review of your information, even if you submitted it in a good faith effort to retain us, and, further, even if you consider it confidential, does not preclude us from representing another client directly adverse to you, even in a matter where that information could and will be used against you. Please click the ‘ACCEPT’ button if you understand and accept the foregoing statement and wish to proceed.