C&A Blog
R&D Tax Credit Requirements
Section 41 of the tax code provides a tax credit for certain qualified research expenses (“QRE”). A QRE includes any in-house research expenses (i.e. wages, supply costs) and contract research expenses (i.e. third-party expenses) paid or incurred by the taxpayer during the taxable year in carrying on any trade or business of the taxpayer.
Domestic Asset Protection Trusts
You’ve probably seen the news that a multi-year investigative journalist project released a trove of documents called the Pandora Papers. The project linked hundreds of politicians and other high-profile people to offshore trusts and shell companies used to conceal...
How to Use a Second to Die Life Insurance Policy
How to Use a Second to Die Life Insurance Policy. This is insurance that identifies two insureds and pays off on the death of the second one.