Dad, deputy sports editor for Reach PLC, Shrewsbury Town FC, Gloucester Rugby, meat smoker and baker of bread. E-mail: michael.reeves@reachplc.com
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Articles by Michael Reeves
Supreme Court to decide estate tax impact of life insurance in closely held businesses Original
The U.S. Supreme Court will decide a case this term that presents a crucial question regarding the estate tax treatment of life insurance proceeds received by a closely held business and its shareholder redemption obligations. It focuses on closely held corporations' practice of entering into an agreement to redeem the stock of a deceased shareholder and funding the redemption with life insurance proceeds received by the company upon the shareholder's death.
Idaho Society of Certified Public Accountants (ISCPA)
The U.S. Supreme Court will decide a case this term that presents a crucial question regarding the estate tax treatment of life insurance proceeds received by a closely held business and its shareholder redemption obligations. It focuses on closely held corporations' practice of entering into an agreement to redeem the stock of a deceased shareholder and funding the redemption with life insurance proceeds received by the company upon the shareholder's death.
Photos: Philly celebrates Independence Day with music, dancing, food, and fun
čĺî Love Philly? Sign up for the free Billy Penn newsletter to get everything you need to know about Philadelphia, every day. Philadelphia’s free Fourth of July festival took over the Ben Franklin Parkway again, with thousands of people dancing, eating, playing, and partying on a gorgeous sunny afternoon.
Center City bars fill up on weekend mornings with Premier League soccer fans
Some people have been following their clubs for years, but newcomers are always welcome. Mikey Reeves for Billy Penn 💌 Love Philly? Sign up for the free Billy Penn newsletter to get everything you need to know about Philadelphia, every day. If you see people streaming into bars super early on Saturday and Sunday mornings, the beer-for-breakfast crowds aren’t just responding to stress. It’s the home stretch of the English Premier League season, and Philly is full of dedicated fans.
Tax issues that arise when a shareholder or partner dies
EXECUTIVE SUMMARY When an owner of a passthrough entity dies, significant tax implications can arise both on an entity and individual level. For a partnership, the death of a partner can lead to tax issues involving the close of a partnership's tax year with respect to the deceased partner, a possible change in the partnership's year end, post-death allocation of income, Sec. 754 elections, and Sec. 743 adjustments, among other things.
Dillon Giancola: Am I the only one against Tiger?
The sports scene is buzzing right now, both locally and professionally, but one major story is causing me distress. For now, I’m trying to ignore it as much as I can, because in less than two weeks sports fans will be up to their ears in all the talk about how “Tiger Woods is back.” I, for one, can’t handle it. I’m especially upset that I can’t just laugh it off and say people are dreaming and Woods has no chance.
Stopping by the Silvermine Fowler Preserve on a snowy evening
Stopping by the Silvermine Fowler Preserve on a snowy evening Whose woods these are I know I know I wish they’d seen us stopping here To watch their woods fill up with snow My little children filled with cheer, Dad pulls their sled, they have no fear The darkest evening of the year. To give approval at what fun we make The only other sound’s the sweep These woods are lovely, dark and deep For our Children, promises to keep, Minds to nurture before they sleep.
D. Ranch 63, Hug 13: Mustangs surge in second quarter
For Damonte Ranch and Hug, Friday’s non-league game started out close. And then the Mustangs’ offense took over. Hug kept things close after only one quarter, allowing only one touchdown, but after that the floodgates opened. The end result was a 63-13 win for Damonte Ranch. Damonte Ranch scored four second-quarter touchdowns to get going. Later, the Mustangs began quickly in the third quarter, scoring a touchdown that would give the game a running clock for the second half.
Michael A. Reeves - The Daily Nonpareil - Council Bluffs, Iowa: Obituaries
A native of Omaha, Neb., he was the son of Lois V. Reeves, of Kingsport and the late George Reeves. In addition to his mother, he is survived by his wife, Jayne L. Reeves; sons and daughters-in-law, Bryan and Brandy Reeves, Justin and Jessica Reeves and Jarrod Reeves; seven granddaughters and a brother and sister-in-law, Douglas and Cindy Reeves. A celebration of Michael’s life will be held on Sunday, May 22, 2016, from 2 to 4 p.m., at 941 Meadow Lane, Kingsport, Tenn.
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