Is qui tam civil or criminal?

The case netted the largest criminal fine ever imposed in the United States for any matter, $1.195 billion, and the largest civil fraud settlement against...

What is Section 126 exclusion?

In general, section 126 provides that recipients of payments made after September 30, 1979 under certain conservation, reclamation and restoration program...

Can an LLC sponsor a 401k?

The federal tax law allows employees to participate in their employer’s 401k plan to take advantage of the tax deferral on contributions to the retirement...

How is a 754 election made?

To remedy this, a partnership may make a 754 election under Internal Revenue Code sections 743(b) and 734(b) to equalize the buyer’s basis in the purchase...