A new tax planning idea that the authors of this item call a Business Asset Protection Trust (BAPT) creates a variety of income tax planning opportunities touching on international transfer pricing, S corporation trust eligibility rules, Sec. 355 split-offs, and captive insurance companies. It also
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/O3iIcf3y6f4/Tax_Clinic_04.aspx
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