Taxation of Judgments and Settlements and the Potential for Tax Advantaged Structures

$219.00

SKU: 411101

Description

Learn to recognize potential pitfalls in resolving cases that result in unfavorable tax consequences.
During litigation parties rarely consider the potential tax consequences of a particular result. Consequently, without appropriate planning unforeseen and unfavorable tax issues can arise. This presentation will help practitioners recognize potential pitfalls in resolving cases that result in unfavorable tax consequences. It will also help to ensure that the parties properly report the appropriate tax treatment to the IRS and avoid unnecessary penalties.

Date: 2024-02-15 Start Time: 1:00 PM ET End Time: 2:40 PM ET

Learning Objectives

* You will be able to describe what settlements are nontaxable.

* You will be able to identify potential issues for IRS audits.

* You will be able to recognize an appropriate allocation of damages.

* You will be able to advise what payments are nondeductible.

Legal Underpinning
• Origin of the Claim Doctrine
• Substitution Theory

Parties to the Settlement / Litigation
• Deductions for Payors
• Income to Payees

Types of Damages
• Personal Physical Injury
• Economic Damages
• Non-Taxable Damages
• Allocation of Damages

AIPB ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Enrolled Agents ,CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Stephen J. Turanchik-Paul Hastings LLP