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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1996. The length of the article is 5677 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: IRC section 468B and accompanying regulations identify income tax filing and reporting requirements imposed on settlement funds established as a result of litigation. The laws initially applied only to designated settlement funds, but 1988 amendments expanded coverage to all court-ordered funds. The settlement fund administrator must make annual income tax filings and must meet information reporting and withholding requirements. These obligations can involve complex calculations and extensive information-gathering.
Citation Details
Title: Taxation and reporting of qualified settlement funds.
Author: Jude P. Damasco
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1996
Publisher: American Institute of CPA's
Volume: 27 Issue: n4 Page: 232(6)
Distributed by Thomson Gale
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