Blog Listing
Ponzi Scheme Tax Loss And The New Trump Tax Cut and Jobs Act
On December 22, 2017, President Trump signed the “Tax Cut and Jobs Act” The Ponzi Scheme Victim must be aware that the Loss Carry Backs have been Eliminated. With the elimination of Loss Carry Backs under the new tax bill, it is important for Ponzi Scheme losses that could be deducted[…]
Read More »The boom in U.S. real estate caused by foreign investors is about to get bigger
Excerpt from this article: The U.S. Capital Gains Tax on Sale U.S. corporations may be liquidated upon the sale of the U.S. real estate asset and there will be a single tax on the gain earned by the liquidating U.S. corporation at only 21%, with no additional U.S. taxes. In[…]
Read More »New Segments: Ponzi Schemes & The Safe Harbor
Taxpayers who lose money in Ponzi Schemes may enjoy a tax advantage and recoup some of their lost funds by deducting their losses as financial theft losses. Watch two short videos by Richard S. Lehman. Simply press play. Ponzi Schemes There are several investments that turn out to be fraudulent[…]
Read More »The Claw Back in a Ponzi Scheme
Very often there may be a Ponzi Scheme financial theft, in which certain taxpayers have profited since they made early investments and were paid unusual profits that did not exist. Often taxpayers in Ponzi Schemes that have benefited from the financial loss of others are called upon by a trustee[…]
Read More »NEW SERIES: United States Taxation Of Foreign Investors
Foreign Investors in the United States. The definition of a foreign investor to the United States. This is an explanation of how to define a nonresident alien and a foreign corporation; and the different types of taxation that apply to the “nonresident alien” “individual” and the foreign corporation. This includes a review of U.S. income, estate, gift and capital gains applying to foreign taxpayers.
Read More »Two new PODCASTS; Section 1341 Claim of Right PLUS Tax Planning for Foreign Investors in United States Real Estate
PODCAST: Section 1341 “Claim of Right” Refunds: Calculating Tax Benefits, Avoiding Double Taxation on Repayments and Claw-Backs RECORDED LIVE: November 10, 2016 These and other important topics are discussed: Identifying circumstances in which a claim of right claim is appropriate Documenting Section 1341 claim for tax benefit Reporting a Section 1341[…]
Read More »Anticipating Tax Issues When a Foreign Investor or Entity Acquires or Disposes of Interests
Foreign Investment in U.S. Real Property: Tax Planning and Reporting Challenges
Read More »The Ponzi Scheme Tax Losses and Clawbacks, Trusts and Estates
Trusts, Estates And The Rights Of Individual Beneficiaries By Richard S. Lehman, Esq. The general rules limit the deduction of net operating losses available to estates and trusts to the taxpayer sustaining the loss. Net operating losses of an ongoing estate or trust are not typically deductible by its beneficiaries.[…]
Read More »Tax Refunds from Ponzi Scheme Clawbacks and Ponzi Scheme Theft Losses
Tax refunds may be available and can be maximized for the loss or repayment of Ponzi scheme funds.
Read More »April 26, 2016; Pre-Immigration Tax and U.S. Investment Planning for High Net Worth Individuals
Navigating the EB-5 Investor’s Visa Program, Leveraging Tax Credits and Avoiding Tax Traps DATE: Tuesday, April 26, 2016 Live 90-minute webinar with interactive Q&A. CLE/CPE Credit TIME: 1:00pm-2:30pm EDT, 10:00am-11:30am PDT The United States is increasingly becoming a tax haven for high net worth foreign individuals, even as we see[…]
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