FEATURED ARTICLES

Tax Consequences of Stock Options Backdating
A memo discussing the tax consequences arising from the current stock option backdating scandal involving hundreds of public companies, including Apple and, possibly, Steve Jobs.
Crackdown on Executive Stock Option Tax Shelters
Recent Congressional Fix to the ISO AMT Tax Trap
An article describing the AMT Credit refund legislation enacted in December, 2006.
October, 2006 Lecture Outline:
Recent Experiences with Audits of Overseas Taxpayers and Foreign Accounts
Strategies to consider when defending overseas taxpayers in audits involving foreign-source income and foreign bank accounts.
April, 2005 Newsletter:
Hidden Dangers of California's Community Property Law
January, 2004 Newsletter:
Basics of Asset Protection
December, 2006 Newsletter:
Update: Foreign Earned Income Exclusion, an outline of recent tax-law changes.
October, 2006 Newsletter:
IRS Crackdown on Obscure International Entertainer
Derivium Loan Update: IRS Targets Derivium Loan Transactions

SPECIFIC TOPICS

Employee Stock Options
A series of articles dealing with the taxation of Incentive Stock Options, non-qualified stock options, the dreaded AMT and how to avoid it, and making the IRC Sec. 83 (b) election.
Wealth Preservation
Dozens of articles dealing with gifts, estate planning (wills and trusts) and domestic asset protection (the kind that works, as opposed to the phony off-shore asset protection schemes that will land you in jail).
Foreign Taxation
Articles dealing with the U.S. tax system as it applies to foreign taxpayers and U.S. taxpayers with foreign investments.  Foreign tax, gift and estate tax rules are discussed here.
Tax and Trust Scam Bulletin Board
There are hundreds of websites ready to rip you off with worthless tax scams, including the Pure Trust, the Unincorporated Business Organization and the Freeborn Citizen hoax.  Don’t be fooled – read this bulletin board and discover what really happens to these charlatans.
General Tax Topics
This section contains a collection of old tax articles and publications and has not been updated.  It is useful for issue-spotting and analysis.
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