Cameron Hess
To view this presentation on capitalization regulations offline, click here to download a PowerPoint copy. Capitalization Regulations to Infinity and Beyond! from WKBK&Y LLP
READ MOREEffective January 1, 2016, recent California legislation created, at least temporarily, the right to record “revocable transfer on death deeds” that allow for the transfer of real property at death without using a will or trust. Background – Pay or Transfer on Death Bank/Investment Accounts Most already understand the concept of “transfer on death” (TOD) […]
READ MOREIf you would prefer an offline copy of this presentation on estate planning, click here to download a PowerPoint file. Estate Planning and Real Estate from WKBK&Y LLP
READ MOREIn addressing the Treasury’s new repair/capitalization regulations under Code Sections 164, 168 and 263, many practitioners overlooked that the regulations required affected taxpayers to file a change in the method of accounting method (Form 3115) unless exempted: [E]xcept as otherwise stated, a change to comply with the final regulations is a change in method of […]
READ MORETo download this presentation on the tax and legal aspects of Bitcoin, click here to download a PowerPoint copy. Understanding Bitcoins: Tax and Legal Aspects from WKBK&Y LLP
READ MOREOverview – Patient Protection and Affordable Care Act Many individuals, estates and trusts will be facing new taxes this year. Beginning January 1, 2013, a 3.8 percent surtax will apply to reported excess net investment income. Called the Net Investment Income Tax (“NIIT”) and enacted under the 2010-year Patient Protection and Affordable Care Act (“Act”), […]
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