Minna Yang Archives

Corporate Transparency Act

January 19, 2024

Recently enacted, the Corporate Transparency Act (the “CTA”) mandates that, effective January 1, 2024, many legal entities (corporations, limited liability companies and limited partnerships) must timely file Beneficial Ownership Information Reports (“BOIRs”) containing information about the company as well as its key owners, decisionmakers and the people who formed it. Below are three important items […]

Musings on Implications of the Repeal of the Technical Termination Provisions Under IRC 708 for 1031 Exchanges

June 17, 2019

The real estate industry customarily uses limited liability companies or limited partnerships(herein “partnerships”) to hold real estate assets due to the tax flexibility under Subchapter K. A common issue arises when it comes time to sell the underlying real estate asset and some owners (herein “owners” or “partners”) want to exchange while others do not. […]

Partnership Allocation Rules – Impact of Recent Regulations

November 15, 2017

To view this presentation on changes in partnership allocation rules, click here to download a PowerPoint copy. Partnership Allocation Rules – Impact of Recent Regulations from WKBK&Y LLP

Honey, I Forgot About the Income Tax!

February 25, 2016

For an offline copy of this presentation on income tax considerations in estate planning, click here to download the PowerPoint file. Honey, I Forgot About the Income Tax! from WKBK&Y LLP

Overview of Tax Issues That Arise in Bankruptcy

October 8, 2015

To view this presentation on tax issues that arise in bankruptcy, click here to download a PowerPoint copy. Overview of Tax Issues that Arise in Bankruptcy from WKBK&Y LLP

Home Mortgage Forgiveness in California and Related Income Tax Consequences

June 30, 2012

This article addresses the tax consequences arising from the relief or cancellation of debt (“Mortgage Relief”) arising from a foreclosure, short sale or deed in lieu of foreclosure (“PR Disposition”) or loan workout with respect to a debt (“Home Mortgage” ) secured by a taxpayer’s principal residence (“PR” ). Click here to download a PDF […]

Minna Yang

Partnership Allocation Rules – Impact of Recent Regulations

Honey, I Forgot About the Income Tax!

Overview of Tax Issues That Arise in Bankruptcy

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