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Published research, policy analysis and practical context for cross-border tax questions.

Search: capital gains · Jurisdiction: United States

Page 1 of 4 · 61 published records

• Structuring Entities Post-OBBBA: What Businesses Should Know When Forming a C-Corp vs S-Corp or LLC — Understand how the One, Big, Beautiful Bill’s key changes affect entity selection, tax elections and operational risk — so you can choose the best structure for your venture.
• Entity Setup Strategies Under the One Big Beautiful Bill: QBI, Standard Deductions & Planning — New thresholds and permanent changes for qualified business income and deductions under the One Big Beautiful Bill law demand updated entity strategies.
• Avoiding Abusive Scheme Risks: Reporting Obligations for CRATs Declared as Listed Transactions — New IRS rules designate certain Charitable Remainder Annuity Trust schemes as listed transactions with strict reporting and penalty consequences for those attempting to avoid recognizing income.
• Digital Nomad Tax Tips Under One, Big, Beautiful Bill: Maximizing Benefits & Navigating Compliance — For digital nomads living abroad or bouncing between countries, recent inflation adjustments and legislative enhancements under the One, Big, Beautiful Bill change what’s deductible—this article navigates those updates.
• Understanding IRS Rules on Charitable Remainder Annuity Trust (CRAT) Listed Transactions — New IRS regulations now classify certain CRAT setups as listed transactions, increasing reporting obligations and exposure to penalties for non-disclosure.
• CRAT Listed Transactions: What Advisors Must Know After New IRS Regulations — Recent final regulations classify certain Charitable Remainder Annuity Trust (CRAT) transactions as listed transactions—material advisors and participants face disclosure duties and penalties.
• CRATs Under Scrutiny: New Regulations Designate Certain Arrangements as Listed Transactions — New IRS final regulations redefine certain Charitable Remainder Annuity Trust transactions as reportable listed transactions — altering obligations for trusts, donors, and advisors.
• Navigating the New CRAT Final Regulations: Risks & Reporting for Charitable Remainder Annuity Trust Schemes — Recent final regulations aim to crack down on abusive tax strategies involving Charitable Remainder Annuity Trusts—these affect donors, trusts and advisors alike.
• Avoiding Abusive Tax Shelters: Final Regulations Around Charitable Remainder Annuity Trusts — The IRS has issued final regulations labeling certain Charitable Remainder Annuity Trust (CRAT) arrangements as listed transactions—this can expose promoters to penalties and impose new disclosure requirements.
• Avoiding Abusive CRAT Schemes: IRS Final Regulations Naming Certain Transactions Listed Transactions — New final regulations now identify specified Charitable Remainder Annuity Trust (CRAT) transactions as "listed transactions", triggering stricter reporting and higher penalties for misuse.
• CRAT Rules Tightened: What Non-profits, Advisors, and Donors Must Know About the New CRAT Listed Transaction Regulations — The IRS has issued final regulations labeling certain Charitable Remainder Annuity Trust (CRAT) structures as “listed transactions,” triggering stricter disclosure and penalties. Here's how to assess risk.
• Charitable Remainder Annuity Trusts (CRATs) Under IRS Scrutiny: New Listed Transaction Rules — New IRS regulations target certain CRAT schemes abused to avoid ordinary income or capital gains; advisors must disclose and could face penalties.
• Understanding the Final Regulations Making Certain CRAT Transactions Listed Transactions — New IRS regulations deem specific Charitable Remainder Annuity Trust arrangements as “listed transactions,” triggering reporting and penalties — here’s what you need to know to stay compliant.
• Avoid Abusive Charitable Remainder Annuity Trust Schemes: New IRS Rules You Should Know — The IRS has issued final regulations labeling certain Charitable Remainder Annuity Trust (CRAT) arrangements as 'listed transactions'—this article explains the risks, obligations, and how to structure CRATs safely.
• Navigating Charitable Remainder Annuity Trusts After Recent IRS Regulations — New final regulations classify certain CRAT transactions as listed transactions—bringing disclosure requirements and penalties for abusive arrangements.
• Charitable Remainder Annuity Trusts (CRATs): Avoiding Abusive Schemes — New regulations target certain CRAT arrangements aiming to eliminate ordinary income or capital gains — material advisors now on notice.
• CRAT Abuse Under Final Regulations: What Trusts & Donors Must Know — New IRS rules treat certain Charitable Remainder Annuity Trust transactions as listed transactions—this article explores what qualifies, what disclosure is required, and how to structure compliant giving.
• Strengthening Oversight: New Rules for Charitable Remainder Annuity Trusts — Final regulations now treat certain CRAT arrangements as listed transactions, forcing disclosure and penalties for misused sales-and-annuity trades—here’s how to stay compliant.
• CRAT Abuses Exposed: New IRS Rules for Charitable Remainder Annuity Trusts — The IRS is cracking down on loopholes in CRAT transactions, labeling certain arrangements as 'listed transactions' with new disclosure requirements and penalties.
• Entity Setup in 2026: Choosing Between LLC, S Corp, and C Corp for Remote Entrepreneurs — Explore the updated cost-of-living adjustments and standard deduction thresholds that influence whether forming an LLC taxed as an S or C Corporation makes sense for remote entrepreneurs in 2026.