Clients may be inclined to use a Section 409A valuation for gift tax purposes. After all, both valuations aim to determine ...

While Internal Revenue Code Section 501(c)(3) organizations are the typical vehicle for philanthropy, many organizations enjoy tax-exempt status under IRC Sections 501(a) and 401(a), such as trade ...

You’re another year older, but are you wiser and more financially secure? Last year at this time, Inside The Times warned that a special section on retirement planning could cause side effects like ...

The planning regime has been adapted over time to accommodate the commercial realities of development, with statutory mechanisms introduced to enable the approval of amendments to existing planning ...

“In section 337 investigations, slow and steady does not win the race. Instead, rapid response is the key.” Famously, section 337 investigations before the U.S. International Trade Commission (ITC) ...