Income Trusts and ALTCS Qualification
January 1, 2019 | News While income payable to the ALTCS beneficiary counts toward the maximum income allowed, any income that is made payable to an income trust is excluded from that income calculation. Revised January 2019 | More about Long-Term...
IRS: Business meal expenses continue to be deductible
November 12, 2018 | News Taxpayers may continue to deduct 50% of the cost of business meals, the IRS has announced. IRS Notice 2018-76 relieves concerns that, after passage of the 2017 Tax Cuts and Jobs Act, the cost of business meals would no longer...
Brandon Keim: Three pending U.S. Tax Court cases spell “doom and gloom” for captive insurance companies
August 8, 2018 | News In a June 2018 interview with the captive insurance industry publication Captive International, Frazer Ryan tax partner Brandon Keim predicted disappointing outcomes for the industry in three pending U.S. Tax Court cases....
Lisa Reilly Payton listed among “The Most Influential Women in Arizona Business” for 2018
July 5, 2018 | News Frazer Ryan tax controversy partner Lisa Reilly Payton has been selected for ” The Most Influential Women in Arizona Business ” for 2018 by Az Business magazine. Selectees are featured in the magazine’s...
John Fitzpatrick is chair of the State Bar’s Probate and Trust Section for 2018-2019
June 29, 2018 | News John Fitzpatrick assumed the chair of the Probate and Trust Section in June 2018 and will serve a one-year term. He has been a member of the Section’s Executive Council since 2014. The Best Lawyers and Super Lawyers...