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Full-Text Articles in Law
Net Investment Income Tax Planning, Jeanne M. Sullivan
Net Investment Income Tax Planning, Jeanne M. Sullivan
William & Mary Annual Tax Conference
No abstract provided.
Back From The Abyss: Real Estate Tax Planning From The Bottom Up (Slides), Steven M. Friedman
Back From The Abyss: Real Estate Tax Planning From The Bottom Up (Slides), Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning In This Uncertain Environment, Eric Solomon
Tax Planning In This Uncertain Environment, Eric Solomon
William & Mary Annual Tax Conference
No abstract provided.
Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason
Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason
Faculty Publications
No abstract provided.
Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason
Deferred Compensation Reform: Taxing The Fruit Of The Tree In Its Proper Season, Eric D. Chason
Faculty Publications
Executive pensions (or deferred compensation) grabbed headlines after Enron's collapse and fresh concerns over ever-increasing executive pay. They also grabbed the attention of Congress, which reformed executive pensions legislatively in 2004 with § 409A of the Internal Revenue Code. Section 409A merely tightens and clarifies the doctrines that had already governed executive pensions, leaving the basic economics of executive pensions unchanged. Executives can still defer taxation on current compensation until actual payment is made in the future. Deferral still comes at the same price to the employer, namely the deferral of its deduction for the compensation expense. Thus, the timing …
Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark
Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark
William & Mary Annual Tax Conference
No abstract provided.
Wealth Preservation With Asset Protection Trusts, Gideon Rothschild
Wealth Preservation With Asset Protection Trusts, Gideon Rothschild
William & Mary Annual Tax Conference
No abstract provided.
State Challenges To Related Party Transactions, D. French Slaughter Iii
State Challenges To Related Party Transactions, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Current Issues In Life Insurance Planning, Lawrence Brody
Current Issues In Life Insurance Planning, Lawrence Brody
William & Mary Annual Tax Conference
No abstract provided.
Making Retirement Benefits Payable To Trusts, Natalie B. Choate
Making Retirement Benefits Payable To Trusts, Natalie B. Choate
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For Retirement Benefits: Selected Case Studies, Natalie B. Choate
Estate Planning For Retirement Benefits: Selected Case Studies, Natalie B. Choate
William & Mary Annual Tax Conference
No abstract provided.
Planning For Qualified Retirement Plan Benefits And Iras, Louis A. Mezzullo
Planning For Qualified Retirement Plan Benefits And Iras, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Use Of Limited Liability Companies In Corporate Transactions, Mark J. Silverman, Lisa M. Zarlenga
Use Of Limited Liability Companies In Corporate Transactions, Mark J. Silverman, Lisa M. Zarlenga
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 1, James V. Duty
Individual Tax Planning: Exhibit 1, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning, James V. Duty
Individual Tax Planning, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 3, James V. Duty
Individual Tax Planning: Exhibit 3, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Pass-Through Entity Update, Richard B. Robinson
Pass-Through Entity Update, Richard B. Robinson
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 2, James V. Duty
Individual Tax Planning: Exhibit 2, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
The Pitfalls And Problems Of The Generation-Skipping Tax, John B. O'Grady
The Pitfalls And Problems Of The Generation-Skipping Tax, John B. O'Grady
William & Mary Annual Tax Conference
No abstract provided.
S Corporations, Bryan P. Collins
S Corporations, Bryan P. Collins
William & Mary Annual Tax Conference
No abstract provided.
Death And Pass Through Entities, Alan S. Acker, W. Birch Douglass Iii, T. Randolph Harris
Death And Pass Through Entities, Alan S. Acker, W. Birch Douglass Iii, T. Randolph Harris
William & Mary Annual Tax Conference
No abstract provided.
Taxpayer Relief Act Of 1997: Provisions Affecting Retirement Planning And Employee Benefits, Louis A. Mezzullo
Taxpayer Relief Act Of 1997: Provisions Affecting Retirement Planning And Employee Benefits, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
S Corporations, Samuel P. Starr
S Corporations, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Operation Of Pass Through Entities, Samuel P. Starr
Planning For The Operation Of Pass Through Entities, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
S Corporations, Bryan P. Collins
S Corporations, Bryan P. Collins
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity - General Considerations, L. Michael Gracik Jr.
Choice Of Entity - General Considerations, L. Michael Gracik Jr.
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity - Flexibility, Exit Strategy, Thomas R. Frantz
Choice Of Entity - Flexibility, Exit Strategy, Thomas R. Frantz
William & Mary Annual Tax Conference
No abstract provided.
Tax Considerations In The Formation And Operation Of Limited Liability Companies, Blake D. Rubin, Howard T. Widra
Tax Considerations In The Formation And Operation Of Limited Liability Companies, Blake D. Rubin, Howard T. Widra
William & Mary Annual Tax Conference
No abstract provided.
Tax Considerations In The Formation And Operation Of Limited Liability Companies, Blake D. Rubin, Howard T. Widra
Tax Considerations In The Formation And Operation Of Limited Liability Companies, Blake D. Rubin, Howard T. Widra
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Dispositions Of Real Estate, Charles H. Egerton
Tax Planning For Dispositions Of Real Estate, Charles H. Egerton
William & Mary Annual Tax Conference
No abstract provided.