Trustees and Beneficiaries Beware: Think Twice Before Modifying an Irrevocable Trust By: Christina M. Chan Under section 6110(i)(1) of the Internal Revenue Code, a Chief Counsel Advice memorandum (“CCA”) is a term used to describe written advice or instruction issued by the Service or the Office of Chief Counsel to field offices concerning the IRS’ … Continued
Finding Out Your Client Is Not a U.S. Citizen, and What to Do Next By: Theodore Ko What if a client rushes into your office and says they’ve only just learned they are not a U.S. citizen after living, working, and voting for the last 60 years in the United States? A recent case in … Continued
Are Your Business Clients Ready for the End of ‘Drip Pricing’ in California Starting July 1 By: David Muellenhoff As of July 1, 2024, it will be unlawful for California businesses to advertise prices to consumers that do not include all mandatory fees or charges, exclusive of government-imposed taxes or fees such as shipping costs. … Continued
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