In Sirius Solutions, the court rejected a participation-based test for self-employment tax, finding that limited liability, ...

Limited partnerships (LPs) are a specific type of business structure that consists of at least one general partner and one or more limited partners. The general partner typically assumes full ...

Final Prospectus Filed. Books closing February 19, 2026 for initial closing VANCOUVER, BC / ACCESS Newswire / January 28, ...

On January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit decisively rejected the IRS’ attempt to narrow the definition of ...

Family limited partnerships (FLPs) and trusts are both tools used in estate planning, but they serve different purposes and offer distinct advantages. An FLP is primarily designed to hold and manage ...

Selecting the right business structure is a critical decision for any entrepreneur, as your choice impacts ownership, liability, and how you operate. Limited partnerships are a popular option because ...

Historically, CPAs have dissuaded estate planning clients from funding family limited partnerships with personal use property, such as a primary or secondary residence. In the past the IRS has ...

A master limited partnership (MLP) is an unusual investment that combines the tax benefits of a limited partnership (LP) with the liquidity of a common stock. It is organized as a publicly traded ...

Real estate can be a stable and lucrative asset class. Yet, the process of acquiring, managing and selling properties could also be overwhelming for individual investors. This is where real estate ...

Middlefield, on behalf of MRF 2026 Resource Limited Partnership (“MRF 2026” or the “Partnership”), is pleased to announce that it has filed a ...

On January 16, 2026, the US Court of Appeals for the Fifth Circuit became the first federal appellate court to interpret the ...