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SECTION 199A

The 2017 Tax Act introduced §199A to the Internal Revenue Code. In general, §199A grants taxpayers a deduction of up to 20% of the qualified business income of pass-through businesses for ...
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DELAWARE TAX TRAP

Michael Breslow recently spoke at the Tax Committee of the Philadelphia Bar Association Probate and Trust Law Section. Michael's presentation was about the Delaware tax trap. He addressed how the ...
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RECENT CASE ILLUSTRATES IMPORTANCE OF PRECISE TAX CLAUSES

The allocation of death taxes, while often overlooked in estate planning, can have significant effects on the distribution of a decedent's estate. A recent decision by the Superior Court of ...
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