Donor-Advised Funds (DAFs) vs. Private Foundations:  How the Wealthy Donate Money

Donor-Advised Funds (DAFs) vs. Private Foundations: How the Wealthy Donate Money

Most people are familiar with the charitable activities of private foundations bearing the names of giants of U.S. business—the Rockefeller, MacArthur, and Bill and Melinda Gates Foundations, to name just a few. These foundations still play a vital role in charitable activities around the world, but the wealthy are increasingly directing their charitable contributions to Read more about Donor-Advised Funds (DAFs) vs. Private Foundations: How the Wealthy Donate Money[…]

In the News: Washington Post

In the News: Washington Post

Harvey was recently quoted in a Washington Post article entitled ‘That’s the game’: Tax planners look for loopholes amid uncertainty over new law. He comments on the new tax law loophole known as the “Qualified Business Income 20% Passthrough Deduction.” Doctors are assertively pursuing creative strategies so they can fully participate in the tax benefits Read more about In the News: Washington Post[…]

Energy Efficient Commercial Building Section 179D Tax Deduction

Energy Efficient Commercial Building Section 179D Tax Deduction

As I observed in a recent article on the Section 199 deduction for broadcasters, the many issue-specific “campaigns” recently launched by the Large Business and International (LB&I) Division of the IRS vary in nature. Whereas some of the campaigns heavily emphasize stepped-up enforcement, others aim primarily to educate taxpayers and resolve honest confusion over filing Read more about Energy Efficient Commercial Building Section 179D Tax Deduction[…]

IRS Audits of MVPDs and TV Broadcasters That Claim a Section 199 Deduction

IRS Audits of MVPDs and TV Broadcasters That Claim a Section 199 Deduction

Much has been written about the numerous issue-specific enforcement “campaigns” announced in 2017 by the Large Business and International (LB&I) Division of the IRS. Most of the campaigns center on specific reporting and filing requirements that the IRS has determined many taxpayers are failing to meet. A few campaigns, however, focus more on sorting out Read more about IRS Audits of MVPDs and TV Broadcasters That Claim a Section 199 Deduction[…]

How Private Placement Life Insurance Helps Protect and Grow Your Wealth

How Private Placement Life Insurance Helps Protect and Grow Your Wealth

It seems like every day there is a new “big idea” for shielding both wealth and income from the long reach of the IRS. Surprisingly, the latest hot take on tax reduction and wealth protection centers on an investment most people consider about as trendy as an over-60 men’s bowling league: life insurance. Background: Types Read more about How Private Placement Life Insurance Helps Protect and Grow Your Wealth[…]