In the News


Entity Classification Advice May Aid Pre-Immigration Planning – Tax Notes, April 19, 2021

    Severiano E. Ortiz is quoted in this article about the IRS legal advice (AM 2021-002) that was released on April 2, 2021. In this article, he addresses the impact of the advice on pre-immigration planning with regard to basis step ups, relevancy, and the application of the default entity classification rules. Tax Notes. April 19, 2021. Download