Tax Considerations in Buying or Selling a Business
The after-tax consequences of buying or selling a business can vary dramatically depending on
how the transaction is structured. Often, what's good for one party is bad for the other. The
structure of the transaction, therefore, can be driven by the relative bargaining positions of the
parties and, in any event, should be taken into account in determining the price.
Stock Options and Restricted Stock
This article reviews the requirements and tax treatment of three forms of equity based
compensation: ISOs, non-qualified stock options and
restricted stock.
Lifecycle of a Tax Fraud Case
A presentation by Robert Finkel to the Boston Bar Association Tax Section on tax fraud matters with criminal and civil practice pointers.
American Jobs Creation Act of 2004
Changes to the tax treatment of nonqualified deferred compensation plans, may require immediate action.
