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Minority Owner Exiting an Under Performing Deal? Don’t Need Lender Approval? Right . . . Wrong (or “oops”)
People don’t “connect” their ownership (even a minority ownership) with their liability under bad-boy or non-recourse carveout agreements (whether in the form of an indemnity, or as a guaranty). So, minority owners often transfer ownership without getting a release from bad boy...
Many people going through a divorce have questions about what to do come tax time with their dependent children. When and how a person can claim a child following a divorce can depend on a number of factors. The first step before you claim a child as a dependent is to make sure he or she fulfills...
There is a blurb in the latest issue of the Kiplinger Tax Letter reporting that the Internal Revenue Service estimates that 60% to 90% of people who gift real estate fail to file a gift tax return for the transfer....
Recently, the Wall Street Journal highlighted the arrival of “bad loan securities.” If this is a trend, and I both hope and think it is, we clearly have to get a better deal name for these than “Insert Bank Name”, Bad Loan Securities 2012-1. Securitization of...
"More Innocent Spouses Qualify for Relief Under New IRS Guidelines" - irs.gov A Notice proposing a new revenue procedure, posted today on IRS.gov, revises the threshold requirements for requesting equitable relief and revises the factors used by the IRS in... "More Innocent Spouses Qualify...