Claiming the DSUE

You may be aware that under current law, a surviving spouse can “inherit” the unused estate tax basic exclusion (the “deceased spousal unused exclusion” or “DSUE”) of his or her deceased spouse. The ability to transfer the DSUE to a surviving spouse is referred to as...

Be Careful When Forming Your Own LLC Without Professional Advice

Many people are aware that virtually anyone can form a South Carolina limited liability company (“LLC”) online without the assistance of an attorney. This is not true of corporations, because an attorney must sign a certification contained in the Articles of...

The Truth About Relieving IRS Tax Debt

I grow weary of hearing the misleading advertisements on television by people claiming to be tax experts who are miraculously able to make IRS tax debt disappear. Many of those making these claims have been stopped based upon false advertising actions taken by various...