Technical Briefs

Technical reference posts on §482, §531, GST mechanics, premium financing, NQDC, and related code sections. Reviewer-readable methodology for institutional readers.

The Tax Risk Hiding in “Due From”

Originally published in EA Journal, Fall 2026, Vol. 44, No. 3, pp. 12–17, by Alexander Jones, EA. Republished by Guardian Tax Consultants™ with permission. The article is reproduced here in full; EA Journal is the flagship publication of the National Association of...

Successor Equity in a Law Firm MSO

Technical Brief · Est. read time 15 minutes · Draws on The Durable Law-Firm MSO — Reference Edition, Sections 03, 11, 16, 28 and 29 · Published September 5, 2026 · Last updated September 17, 2026 — re-scoped as the successor-equity...