By Cynthia WuAs a tax attorney, a friend of mine has reached out for advice on a real

By Cynthia WuKnowing I am a tax attorney, a friend of mine has written to me seeking guidance

Editor: Cynthia WuFBAR is an acronym for the Report of Foreign Bank and Financial Accounts. Under the Bank

By Cynthia Wu Reassessment and Change of OwnershipRegular transferA “change in ownership” means a transfer of a present interest