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Premium Tax Credit (PTC)
Concise Takeaway The Premium Tax Credit helps eligible individuals and families afford Marketplace health insurance. It is refundable, may be paid in advance, and must be reconciled on the tax return using Form 8962. Purpose of the Premium Tax Credit The PTC lowers...
SIMPLE Plans
A SIMPLE plan allows small employers with 100 or fewer employees to offer retirement savings...
Qualified Retirement Plans
A qualified retirement plan is an employer‑sponsored plan that provides tax‑favored retirement...
Overview of Retirement Plans
Retirement plans allow employers to provide tax‑favored savings for employees. Common...
Disposition of a Partner’s Interest
A partner may dispose of an interest through a sale, exchange, withdrawal, retirement, or at...
Partnership Distributions
Partnership distributions fall into two categories: current distributions and liquidating...
Unrealized Receivables and Inventory (Section 751 Hot Assets)
Certain partnership assets produce ordinary income when sold or exchanged. These assets are known...
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