Tax

Tag: Long Read

  • Exempt Organizations

    Exempt Organizations Limited Liability Companies as Exempt Organizations By Bradley T. Borden, Associate Professor of Law, Washburn University School of Law, Topeka, KS. This commentary is derived largely from Borden, Real Estate Transactions by Tax-Exempt Entities, 591 T.M./883 T.M. The use of limited liability companies and exempt organizations has exploded over recent years. The combination…

  • 529 Plans

    529 Plans Paying for Education as Part of an Estate Plan: 529 Plans By Elizabeth Carrott Minnigh, Esq., Buchanan Ingersoll & Rooney PC, Washington, DC One of the most important concerns for high net worth clients is how to best pay for the costs of higher education (i.e., college or graduate school) for children and…

  • Internal Revenue Ruling 2004-2

    Internal Revenue Ruling 2004-2 — Health Savings Accounts (The reproduction of IRS information is provided only as a guide for the subject matter being discussed and is not intended as material to be absorbed for future testing.) Part III – Administrative, Procedural, and Miscellaneous Notice 2004-2 PURPOSE This notice provides guidance on Health Savings Accounts.…