Have an IRA? Make Sure You Understand Recent Changes to the Law
Have an IRA? Make Sure You Understand Recent Changes to the Law New legislation has eliminated the “stretch” provision when leaving your IRA to a beneficiary, potentially costing your beneficiary …
Rollover Treatment for Untimely IRA Rollover Distribution Due to Bookkeeper Error
Rollover Treatment for Untimely IRA Rollover Distribution Due to Bookkeeper Error In Burack, 1 the IRS determined that an untimely rollover distribution nonetheless qualified for rollover treatment because of a …
Transferee Liability for Tax on Sale of Business
Transferee Liability for Tax on Sale of Business In Hawk,1 the Court of Appeals for the Sixth Circuit affirmed the Tax Court’s decision imposing transferee liability for unpaid taxes arising from …
Washingtonian Names Two Lerch Early Attorneys to Top Lists
Washingtonian Names Two Lerch Early Attorneys to Top Lists Two Lerch Early attorneys have been named to the Washingtonian’s top lists published in the December 2019 edition. Family law attorney Deborah …
U.S. News Ranks Seven Lerch Early Practices Nationally and 14 to DC Area’s Top Tier Law Firms List
U.S. News Ranks Seven Lerch Early Practices Nationally and 14 to DC Area’s Top Tier Law Firms List U.S. News – Best Lawyers “Best Law Firms” Seven of Lerch, Early & …
Lerch Early Attorneys Named to 2020 Best Lawyers in America
Lerch Early Attorneys Named to 2020 Best Lawyers in America Multiple lawyers from Lerch, Early & Brewer recently were selected by their peers for inclusion in The Best Lawyers in America® 2020. One …
Penalty Applied for Overvaluing Conservation Easement
Penalty Applied for Overvaluing Conservation Easement In Roth, 1 the Court of Appeals for the Tenth Circuit affirmed the Tax Court’s decision imposing a 40% penalty against the taxpayers for …
Litigator Bill Goldberg Named to Super Lawyers Top 100 Lawyers in DC List
Washington, DC Super Lawyers for 2019 named litigator Bill Goldberg to its Top 100 Lawyers in DC list. Bill represents companies and individuals facing a variety of complex commercial disputes. …
Multiple Lerch Early Attorneys Named to 2019 DC Super Lawyers
Multiple Lerch Early Attorneys Named to 2019 DC Super Lawyers Multiple Lerch Early attorneys have been selected for inclusion in the 2019 DC Super Lawyers and “Rising Stars” lists. Super Lawyers is a listing of …
Medicaid May Be Last Resort for Many Maryland Boomers’ Long-Term Care
Medicaid May Be Last Resort for Many Maryland Boomers’ Long-Term Care As 75 million baby boomers continue to age beyond the healthy years of early retirement, an estimated 70 percent …
Assignment of Income Doctrine Affects Charitable Deduction Chrem, TCM 2018-164
Assignment of Income Doctrine Affects Charitable Deduction Chrem, TCM 2018-164 In Chrem,1 the Tax Court denied motions for summary judgment in a case involving a transfer to a charitable organization …
Unrepaid Retirement Plan Loan Became Taxable Income
Unrepaid Retirement Plan Loan Became Taxable Income In Lin1, the Tax Court found that funds borrowed from a Section 457 deferred compensation plan were taxable income in the year in …
