By Amanda Wilson With the introduction of the RIDEA structure in 2007, REITs have become an increasingly popular tax structure for senior housing. REITs offer many tax advantages, such as providing the REIT entity with a tax deduction for dividends...

By: Amanda Wilson There has been a lot of publicity lately regarding Burger King’s proposed acquisition of Tim Hortons, as Burger King is expected to move its corporate headquarters to Canada following the acquisition. These type of corporate...

By: Amanda Wilson A taxpayer that has a foreign bank account is required to file a special form, the Report of Foreign Bank and Financial Accounts, disclosing information about the account. Failure to file this form, which is commonly referred to as...

By: Amanda Wilson When deciding how to form their new business, small business owners are often encouraged to organize as an S corporation because of self-employment tax savings. This recommendation is because the IRS does not recognize that a...