May 2011 - Sherayzen Law Office

22 May 2011
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LLC Membership Interest Purchase Agreement: Basic Structure

22 May 2011, Comments: 0

This article deals with a situation where a person wishes to purchase a membership interest in the LLC and the agreement has been reached [...]


19 May 2011
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Underpayment and Overpayment Interest Rates for the Third Quarter of 2011

19 May 2011, Comments: 0

On May 16, 2011, the Internal Revenue Service announced that interest rates for the calendar quarter beginning July 1, 2011, will remain the same [...]


16 May 2011
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FBAR: Exclusion of Personal and Homeowner’s Lines of Credit

16 May 2011, Comments: 0

Often, I receive specific questions from my clients with respect to whether certain types of accounts should be reported on the Report on Foreign [...]


15 May 2011
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Official Treasury Currency Conversion Rates of December 31, 2010

15 May 2011, Comments: 1

Every quarter the U.S. Department of Treasury publishes its official currency conversion rates (they are called “Treasury’s Financial Management Service rates). While there are [...]


13 May 2011
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Non-Resident Alien Spouse and Joint U.S. Tax Return

13 May 2011, Comments: 0

This article will cover the options that are available for married couples where one spouse is a non-resident alien and the other is a [...]