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Tag Archives: Taxation

Company Owner Liable for Missed Payroll Taxes (access required)

The sole owner and chief executive offi­cer of an industrial construction company, who received financial information and IRS notices about the company’s failure to cover payroll taxes, and who made deci­sions about prioritizing payments to other creditors, was a “responsible ...

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The new relevance of income taxes in estate planning (access required)

Estate Planning Seniors FEA

Historically, estate planning has focused more on estate, gift, and generation-skipping taxes, and less on income taxes. Therefore, most estate plans for affluent cou­ples include what is often referred to as “A-B Trusts.” Following the substantial changes made by the ...

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