Partnerships are an enigma under federal tax law. Although the partnership files an annual income tax return (i.e., Form 1065), the partners report their allocable share of the partnership’s tax items ...

Are you considering establishing your business as a limited liability company (LLC)? Perhaps your business is growing and becoming more complex. Maybe you wish to manage your exposure to risk as a ...

Corporate tax policy doesn't usually drive day-to-day portfolio decisions. But for business-owning clients, it can meaningfully shape everything from entity choice to where future growth makes the ...