Reviewing the U.S. Tax Court ruling in Avrahami v. Commissioner involving an 831(b) captive insurance company.
The U.S. Tax Court recently ruled in Avrahami v. Commissioner, involving a captive insurance company under Section 831(b) of the Internal Revenue Code (IRC).
Do You have a potential Will Contest?
In modern America, estate and trust disputes, including will contest are getting more common. There are likely many socioeconomic reasons for the rise in incidence, but as the baby boomer generation ages it is something many families and beneficiaries will need to address either before or after the passing of a loved one.