Knowledge Library
Evergreen articles built around practitioner recognition, fact verification, analysis, implementation, documentation, and revisit.
Practice Development
Technology can expand the practitioner’s field of vision, improve comparisons, reduce administrative friction, strengthen documentation, and track implementation. It does not transfer professional judgment away from the practitioner.
Read article →Tax Mechanics
Filed tax returns should be retained permanently. Supporting records should be retained according to the life of the asset or tax attribute, applicable federal and state limitation periods, and any longer special or non-tax requirements.
Read article →Business Owners
Buy-sell agreements coordinate triggers, valuation, funding, redemption or cross-purchase tax treatment, insurance, basis, estate consequences, and business continuity. Existing insured redemption arrangements deserve post-Connelly review.
Read article →Business Owners
The practitioner should identify why value is needed, the valuation date and interest, distinguish enterprise from equity value, normalize earnings carefully, and use qualified valuation professionals when a formal appraisal is required.
Read article →Business Owners
Succession requires coordination of ownership, management, successor readiness, valuation, financing, tax structure, customer continuity, employee continuity, and the owner’s post-transition role.
Read article →Charitable & Legacy
Split-interest planning can coordinate charitable intent, appreciated assets, income streams, business sales, and estate objectives, but requires early timing, valuation, trust administration, assignment-of-income analysis, and specialist involvement.
Read article →Charitable & Legacy
Income-tax practitioners should recognize gift, basis, estate, portability, valuation, state, trust, and succession issues while respecting the boundary between tax analysis and legal drafting.
Read article →Charitable & Legacy
Death creates a boundary between the final individual return and post-death taxation. Basis, IRD, estate/trust returns, retirement accounts, business interests, installment obligations, state issues, and portability may all require coordination.
Read article →Tax Mechanics
Marriage and divorce affect filing status, liability, dependents, property basis, retirement accounts, ACA, businesses, community property, carryovers, withholding, and professional-conflict issues.
Read article →Real Estate
Home sale planning can require ownership and use tests, partial exclusions, basis reconstruction, depreciation, nonqualified use, divorce, death, rental conversion, §1031 interaction, and state deferred-gain tracking.
Read article →Privacy preferences
