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Related Party Issues in 1031 Exchanges: A Look at Teruya Brothers v. Comm.
- The related party rules in a 1031 exchange say that if someone exchanges with a related party, and the related party sells the property within two years, the transaction is disqualified from the tax deferral...
TO HAVE AND HOLD FOR INVESTMENT UNDER SECTION 1031
- A discussion of Partnership/LLC issues in a 1031 exchange along with an analysis of the Oregon Department of Revenue v. Marks, Or Tax (2009). Co-authored by Jonathan Christianson, Esq., Counsel for Asset...
New Obligations to Self-Report Excise Taxes for Group Health Plan Failures
- Until now, no mandate or procedure has existed for employers to self-report
excise taxes due under the Internal Revenue Code for violations of the
duties imposed by COBRA, HIPAA and other laws relating...
