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Split-Interest Trusts

Tax Court -purported welfare benefit plans were nonqualified deferred compensation arrangements

Tax Court -purported welfare benefit plans were nonqualified deferred compensation arrangements

Machacek, Jr., TC Memo 2016-55 In consolidated cases, the Tax Court has concluded that purported welfare benefit plans in which the taxpayers’ companies participated were nonqualified deferred compensation arrangements, and the taxpayers had to include in their gross income any vested accrued benefits in the plan under Code Sec. 402(b)(4), because the plan failed to […]

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Tax Stats 2013-13 — Split-Interest Trust Statistics, Filing Year 2012

Tax Stats  2013-13 —   Split-Interest Trust Statistics, Filing Year 2012

Split-Interest Trust Statistics, Filing Year 2012 Eleven tables are now available for split-interest trusts for Filing Year 2012 (Form 5227). These data tables include charitable remainder unitrusts, charitable remainder annuity trusts, charitable lead trusts, and pooled income funds. The tables cover income streams, asset values, and distribution information classified by trust type and the end-of-year […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney