- 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
- 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.