The session will review the leading federal tax developments of April 2021. Cases include a look at a solar energy tax shelter and an attempt to distinguish when intercompany transfers constitute income rather than a contribution or a loan. Rulings include surrogacy expenses as a medical expense and retirement plans as an asset for the insolvency exception to the general rule that forgiveness of indebtedness is taxable.
Learning Objectives:
Stein Sperling Bennett De Jong Driscoll PC
Principal
[email protected]
(301) 340-2020
As chair of the firm’s tax practice group, David helps businesses and individuals with a broad range of tax planning and controversy matters, estate planning, business transactions, and valuations. A CPA with a Master of Laws in Taxation from Georgetown University Law Center, he is accredited in estate planning by the National Association of Estate Planners and Councils and in business valuation by both the American Institute of Certified Public Accountants and the National Association of Certified Valuators and Analysts. With over 35 years of experience, David brings a high level of expertise, sound judgment, and personal attention to help solve his clients’ tax, estate, and business matters.