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Photo by Zoriana Stakhniv on Unsplash Divorce is almost always complicated, especially when there is a lot at stake. In today’s article, we will explore the handling of stock compensation in divorce proceedings. Compensation for executives in medium and large corporations often goes beyond standard payroll and perquisites (the special rights that come with …
Photo courtesy of New York Public Library The Tax Court recently issued a ruling that addresses the tax-affecting of pass-through entity earnings in valuing a portion of the entity. The case, Estate of Aaron Jones v. Commissioner, involved valuing interests in pass-through entities engaged in the lumber industry for the purpose of determining gift …