Resources

Cari LaSala co-authored an article, “When and When Not to Consider Choosing a Series LLC,” featured in the November issue of the Dallas Bar Association Headnotes.

Paul Budd has written the cover story article, “12 Due Diligence Best Practices for Tax Return Preparers,” for Today’s CPA Magazine January/February edition.

At least once in their career most tax return preparers have faced the dilemma of whether and how to make a disclosure with a tax return. A disclosure is an extra explanation beyond the usual income and expenses shown on a...

Josh Ungerman was quoted in the Tax Notes article, “First Charges Announced for Bad Entry Into OVDP Alternative.”

Most LLC agreements provide that distributions will be made to members in accordance with their positive capital accounts. In fact it is virtually boilerplate.  So what happens when an LLC makes a Subchapter S election...