“The board is set. The pieces are moving. We come to it at last.”
With these words, Gandalf the White acknowledged that the decisive battle for control over Middle Earth had been joined.[i]
So it is now for the U.S. Presidential election scheduled for November 3, with both major parties having identified their respective
At the beginning of every week, after posting that week’s article, I start to think about a topic for the next post. There are times when I struggle to find something that may be appealing in and of itself, or that may, perhaps, provide a vehicle
Yesterday’s post examined various changes to the taxation of S corporations, partnerships, and their owners.
Today, we will focus on a number of partnership-specific issues that were addressed by the Act.
A partnership may issue a profits (or “carried”) interest in the partnership to a service or management partner in exchange for their