Examines the U.S. Tax Court case involving microcaptive in Patel v. CIR, 165 T.C. 10 (Nov. 12, 2025) where the 40% penalties were assessed.

The abrupt closure of the U.S. Department of Efficiency (DOGE) raises questions about its impact on federal processes and the ...

It’s not a well-kept secret healthcare costs have risen faster than wages for many years. To protect their bottom lines, many ...

Thanksgiving is almost here, and we know lawyers love a good debate… especially when it’s over food. We asked the team to ...

Roth conversions offer a strategic solution for retirees to reduce taxes, maximize retirement income, and leave a legacy of ...

New research reveals why not just agriculture but also cereal grains were crucial to the formation of humanity’s first states ...

Key Takeaways While the labour market has decelerated, job creation could pick up next year on the back of Fed cuts, the peak ...

The proposed MOU is intended to set clear and consistent expectations for the operation of school-based foundations in San ...

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Many investors like to keep things simple in their retirement portfolio by "keeping it in the family." That is, some people ...

AM Best is a global credit rating agency, news publisher and data analytics provider specialising in the insurance industry. Headquartered in the United States, the company does business in over 100 ...