Articles

What is “phantom income”? “Phantom income” can be an issue when dealing with divorcing parties that have an ownership interest in a pass-through entity (i.e., a partnership, limited liability company, or sub-chapter S corporation). A pass-through entity (PTE) reports revenues, expenses, and profits on their own tax return. The shareh...

DOCUMENT DOMINATION

James T. Schaefer, CPA/CFF MS-Tax

Like many in attendance, I greatly enjoyed the recent ACFLS 22nd Annual Spring Seminar tha...

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Given the potential importance of properly requesting and then objecting to a statement of...

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WHY I LOVE FIDUCIARY...

Dawn Gray, CFLS

Everyone associates me with the law on fiduciary duties, and I have presented on this issu...

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TEN COMMANDMENTS FOR...

Mark E. Sullivan

Military retirement benefits are not handled in the same manner as private pension plans,...

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Before I became a lawyer, which was a full half of my life ago now, I felt myself to be a...

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ACFLS’S ANTI-BOBLITT...

Michele Brown, CFLS

On February 7, 2014, the listservs in the family law community were ablaze with comments a...

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I hope you had an enjoyable summer. Your ACFLS Journal Editorial Board has been hard at wo...

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PRESIDENT'S MESSAGE,...

Lynette Berg Robe

Summer Activities Even in the doldrums of the summer heat, our ACFLS committees carry on...

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