| Connected Entity | Relationship Type |
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person
Brad A. Birmingham
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Business associate |
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| Date | Event Type | Description | Location | Actions |
|---|---|---|---|---|
| 2009-07-01 | N/A | Original publication of the article. | Business Entities Journal | View |
This document is an article reprinted from Business Entities (2009) discussing the complexities of disregarded entities (DREs) in tax law. The authors, tax attorneys from Hodgson Russ LLP, explain that while DREs are generally treated as "tax nothings," there are significant exceptions and modifications to this rule that practitioners must consider, particularly regarding grantor trusts.
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