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en-does-a-self-insured-health-plan-discriminate-with-respect-to-benefits/</loc><lastmod>2024-03-13T05:07:25.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8962-are-c-corporations-subject-to-the-alternative-minimum-tax-how-is-the-corporate-alternative-minimum-tax-calculated/</loc><lastmod>2024-10-02T13:57:47.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8862-if-an-employer-offers-health-coverage-to-fewer-than-95-percent-of-its-full-time-employees-how-is-the-employer-shared-responsibility-payment-amount-calculated/</loc><lastmod>2024-12-30T05:41:16.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/319-if-a-corporation-purchases-life-insurance-on-the-life-of-a-key-person-to-indemnify-it-against-loss-on-account-of-the-key-persons-death-are-proceeds-includable-in-the-insureds-e/</loc><lastmod>2024-10-02T13:57:56.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/809-under-what-circumstances-may-an-s-corporation-be-taxed-at-the-corporate-level/</loc><lastmod>2024-10-02T13:57:48.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3821-what-requirements-regarding-diversification-of-investments-apply-to-employee-stock-ownership-plans-esops/</loc><lastmod>2024-10-02T13:57:48.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/4025-when-is-a-split-dollar-plan-that-was-entered-into-or-materially-modified-after-september-17003-treated-as-a-loan-and-what-are-the-tax-consequences/</loc><lastmod>2024-12-10T09:05:26.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/143-does-the-income-taxation-of-a-life-insurance-policy-that-insures-more-than-one-life-differ-from-the-taxation-of-a-policy-that-insures-a-single-life/</loc><lastmod>2024-10-02T13:57:54.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/323-how-is-a-closely-held-business-interest-valued-for-federal-estate-tax-purposes-where-there-is-no-purchase-agreement/</loc><lastmod>2024-10-02T13:57:51.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3638-if-an-employer-is-under-contract-to-pay-a-death-benefit-to-an-employees-surviving-spouse-is-the-benefit-taxable-income-to-the-surviving-spouse/</loc><lastmod>2024-12-09T02:27:35.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/814-how-is-the-income-from-a-partnership-taxed/</loc><lastmod>2024-10-02T13:57:45.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7584-what-is-a-spread-transaction/</loc><lastmod>2024-12-31T05:16:58.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3825-what-requirements-apply-when-an-s-corporation-maintains-an-esop/</loc><lastmod>2024-10-02T13:57:55.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7600-what-rules-regarding-loss-deferral-and-wash-sales-apply-in-determining-how-a-tax-straddle-is-taxed/</loc><lastmod>2024-12-30T08:44:13.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/4029-what-are-the-income-tax-consequences-of-the-transfer-or-rollout-of-a-policy-subject-to-a-split-dollar-arrangement-entered-into-before-september-18003/</loc><lastmod>2024-12-10T09:17:22.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/124-may-a-charitable-contribution-deduction-be-taken-for-a-gift-of-a-life-insurance-policy-if-the-donor-retains-a-right-shared-with-the-donee-charity-to-change-charitable-beneficiaries/</loc><lastmod>2025-01-02T05:38:51.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8713-how-is-the-amount-of-a-taxpayers-allowable-casualty-or-theft-loss-deduction-determined/</loc><lastmod>2024-12-30T07:21:56.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7986-what-asset-tests-apply-in-determining-whether-a-trust-qualifies-as-a-reit/</loc><lastmod>2024-12-16T07:58:29.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/964-may-a-nonresident-aliens-estate-claim-an-estate-tax-exemption-upon-the-death-of-the-nonresident-alien/</loc><lastmod>2024-10-02T13:53:44.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7654-must-premium-paid-on-taxable-bonds-be-amortized-annually-must-basis-be-reduced-by-the-amount-of-amortizable-premium/</loc><lastmod>2025-01-02T03:00:28.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/139-are-proceeds-of-government-life-insurance-exempt-from-income-tax/</loc><lastmod>2024-10-02T13:53:36.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8113-why-is-discharged-debt-potentially-includible-in-gross-income/</loc><lastmod>2024-12-31T07:47:23.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3587-what-are-the-rules-regarding-the-availability-of-the-amount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oc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7614-what-is-an-identified-straddle-how-is-it-taxed/</loc><lastmod>2024-12-30T08:40:06.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/9064-what-are-the-penalties-if-a-taxpayer-overvalues-property-donated-to-charity/</loc><lastmod>2024-12-30T07:15:21.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/272-what-is-a-section-162-bonus-plan-and-what-are-the-income-tax-consequences-to-an-employee-and-employer/</loc><lastmod>2024-12-18T08:02:22.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/664-what-are-the-income-tax-consequences-of-a-below-market-loan-that-is-categorized-as-a-gift-loan/</loc><lastmod>2024-03-13T05:06:58.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3992-what-are-the-penalties-for-engaging-in-a-prohibited-transaction/</loc><lastmod>2024-10-02T14:01:24.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/1012-are-u-s-citizens-that-receive-income-from-property-situated-in-canada-such-as-dividends-or-interest-subject-to-tax-in-canada-and-if-so-are-there-withholding-requirements/</loc><lastmod>2024-12-17T08:10:24.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7618-what-constitutes-a-constructive-sale-of-an-appreciated-financial-position/</loc><lastmod>2024-12-30T08:41:17.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7668-is-interest-on-municipal-bonds-tax-exempt-if-payment-is-guaranteed-by-the-united-states-or-corporations-established-under-federal-law/</loc><lastmod>2025-01-02T02:58:01.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/148-can-a-grantor-create-an-irrevocable-funded-life-insurance-trust-carrying-insurance-on-the-grantors-spouse-without-being-taxed-on-trust-income-used-for-premium-payments/</loc><lastmod>2024-10-02T13:53:42.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/499-what-is-a-fixed-declared-rate-deferred-annuity/</loc><lastmod>2024-10-02T13:53:41.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/9069-how-is-the-charitable-contribution-deduction-computed-when-property-is-sold-to-a-charity-at-a-reduced-price-in-a-bargain-sale/</loc><lastmod>2024-12-30T07:12:58.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8127-what-is-the-tax-treatment-of-nonrecourse-debt-discharged-pursuant-to-a-foreclosure-short-sale-or-deed-in-lieu-of-foreclosure/</loc><lastmod>2024-12-31T07:42:43.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3601-are-death-benefits-under-a-section-457-plan-excludable-from-gross-income/</loc><lastmod>2024-10-02T14:01:15.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8564-what-tax-credit-is-available-for-small-business-retirement-plan-start-up-costs/</loc><lastmod>2024-10-02T14:01:30.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7858-why-are-oil-and-gas-limited-partnerships-attractive-to-individual-investors/</loc><lastmod>2024-12-31T06:10:01.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/1016-what-is-the-effect-of-a-disposition-of-canadian-real-property-in-respect-of-a-u-s-citizen-that-is-a-canadian-resident-for-tax-purposes/</loc><lastmod>2024-03-13T05:07:53.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3777-how-does-a-simple-401k-plan-differ-from-a-401k-safe-harbor-plan/</loc><lastmod>2024-10-02T14:01:31.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7672-what-is-a-zero-coupon-bond-how-is-the-owner-taxed/</loc><lastmod>2025-01-02T02:55:25.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/152-may-the-grantor-of-a-life-insurance-trust-take-a-deduction-for-interest-paid-by-the-trust-on-a-policy-loan-when-the-policy-is-held-by-the-trust/</loc><lastmod>2024-10-02T14:01:21.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8131-under-what-circumstances-is-discharge-of-debt-income-excluded-from-gross-income/</loc><lastmod>2024-03-13T05:11:14.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3607-what-tax-rules-apply-to-nonqualified-deferred-compensation-plans-covering-state-judges/</loc><lastmod>2024-10-02T14:01:25.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8706-what-is-the-result-if-a-taxpayer-has-interest-expenses-that-exceed-net-investment-income-for-the-tax-year/</loc><lastmod>2024-12-20T06:33:53.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7862-what-limits-apply-to-the-deductibility-of-a-limited-partners-share-of-partnership-losses-in-an-oil-and-gas-partnership/</loc><lastmod>2024-12-31T06:05:47.000</lastmod></url><url><loc>https://www.thinkadvisor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ts/2024/03/13/8712-when-is-a-taxpayer-entitled-to-take-a-deduction-for-a-theft-loss/</loc><lastmod>2024-12-30T07:21:48.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7588-what-is-a-futures-contract/</loc><lastmod>2024-12-31T07:45:56.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7985-what-is-a-deficiency-dividend-how-can-a-reit-use-deficiency-dividends-to-avoid-disqualification-based-on-the-90-percent-distribution-requirement/</loc><lastmod>2024-03-13T05:11:43.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/963-is-the-estate-of-a-foreign-individual-entitled-to-the-same-deductions-as-a-u-s-individual/</loc><lastmod>2024-10-02T14:22:12.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7653-how-is-original-issue-discount-on-corporate-bonds-issued-before-may8-1969-and-after-december-31-1954-taxed/</loc><lastmod>2025-01-02T02:59:31.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/127-are-gifts-of-life-insurance-to-charitable-organizations-subject-to-gift-tax/</loc><lastmod>2025-01-02T05:39:21.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7592-how-are-regulated-futures-contracts-and-other-section-1256-contracts-taxed/</loc><lastmod>2024-12-31T07:47:17.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3586-what-are-the-timing-requirements-for-deferred-compensation-under-a-section-457b-eligible-nonqualified-deferred-compensation-plan/</loc><lastmod>2024-10-02T14:22:09.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7989-what-is-a-structural-component-when-will-a-structural-component-qualify-as-a-real-estate-asset-for-purposes-of-the-reit-asset-tests/</loc><lastmod>2024-12-16T08:02:01.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/253-if-an-employer-provides-life-insurance-under-a-group-term-life-insurance-policy-what-are-the-advantages-of-a-group-carve-out-plan-to-employees-and-to-the-employer/</loc><lastmod>2024-12-18T03:00:49.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3976-how-is-an-employees-beneficiary-taxed-on-death-benefit-payments-from-a-qualified-plan-when-the-employee-dies-after-retirement/</loc><lastmod>2024-12-10T08:14:47.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/845-is-the-value-of-a-life-insurance-agents-renewal-commissions-includable-in-the-gross-estate/</loc><lastmod>2024-10-02T13:55:27.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7777-what-is-a-qualified-subchapter-s-trust-qsst/</loc><lastmod>2024-10-02T13:55:25.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8844-what-is-the-penalty-if-an-employer-fails-to-provide-the-required-health-insurance-under-the-affordable-care-act/</loc><lastmod>2024-10-29T10:53:17.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/714-how-is-a-like-kind-exchange-between-related-parties-taxed/</loc><lastmod>2024-10-02T14:22:11.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3884-what-is-a-qualified-preretirement-survivor-annuity-qpsa/</loc><lastmod>2024-10-02T14:22:18.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/156-how-is-the-gift-tax-value-of-a-reversionary-interest-trust-measured/</loc><lastmod>2024-10-02T13:55:20.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/593-what-distributions-are-required-when-the-owner-of-an-annuity-contract-dies-before-the-entire-interest-in-the-contract-has-been-distributed/</loc><lastmod>2024-10-02T14:22:15.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8049-what-expenses-paid-in-connection-with-the-production-of-investment-income-are-deductible/</loc><lastmod>2024-03-13T05:11:03.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8970-what-special-considerations-apply-in-determining-a-shareholders-basis-in-s-corporation-stock/</loc><lastmod>2024-12-30T06:05:32.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3550-what-is-a-substantial-risk-of-forfeiture-for-section-409a-purposes/</loc><lastmod>2024-11-22T02:39:46.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/849-if-an-estate-sells-a-large-block-of-stock-through-an-underwriter-are-the-underwriting-fees-deductible-from-the-gross-estate/</loc><lastmod>2024-10-02T14:22:09.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7953-how-is-a-money-market-fund-shareholder-taxed/</loc><lastmod>2024-12-31T06:14:43.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3713-is-a-marital-deduction-available-for-the-value-of-a-survivor-benefit-payable-under-an-individual-retirement-plan-that-is-includable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ax-liability-when-two-individual-policies-are-exchanged-for-two-interests-in-a-group-universal-life-policy/</loc><lastmod>2024-10-02T13:55:26.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8005-under-the-at-risk-rules-how-is-an-individuals-amount-at-risk-determined/</loc><lastmod>2024-11-27T14:24:09.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/4147-do-the-final-dol-408b2-regulations-provide-any-protection-for-a-responsible-plan-fiduciary-if-a-covered-service-provider-does-not-provide-the-required-disclosures/</loc><lastmod>2024-12-17T05:35:02.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7570-how-is-the-owner-of-a-listed-put-taxed-if-the-owner-liquidates-a-position-by-making-a-closing-sale-in-the-market/</loc><lastmod>2024-12-31T05:37:38.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/472-what-is-the-premium-tax-credit-that-is-available-to-low-and-moderate-income-taxpayers-beginning-in014/</loc><lastmod>2024-03-13T05:07:46.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7546-how-is-the-grant-of-an-incentive-stock-option-taxed-how-is-the-exercise-of-the-option-taxed/</loc><lastmod>2024-12-30T08:48:20.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7636-how-is-the-donor-of-a-corporate-bond-taxed-on-interest-that-has-accrued-prior-to-the-date-of-the-gift/</loc><lastmod>2025-01-02T04:36:38.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/221-will-the-gift-of-a-life-insurance-policy-fail-to-qualify-for-the-annual-exclusion-merely-because-the-policy-has-no-cash-value/</loc><lastmod>2024-10-02T13:55:26.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/80/</loc><lastmod>2024-10-02T14:28:38.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7902-are-equipment-leasing-activities-subject-to-the-passive-loss-rules-if-so-what-is-the-effect-to-an-investor-in-an-equipment-leasing-program/</loc><lastmod>2024-12-31T07:52:43.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8645-can-excess-net-investment-income-losses-be-used-to-reduce-other-net-investment-income/</loc><lastmod>2024-12-20T06:52:09.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/476-how-will-health-reform-affect-small-business/</loc><lastmod>2024-03-13T05:07:47.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7640-how-are-inflation-indexed-bonds-treated-for-tax-purposes/</loc><lastmod>2025-01-02T04:37:49.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/7915-what-forms-of-deposits-or-other-services-are-available-in-banks-and-other-financial-institutions/</loc><lastmod>2024-12-31T07:54:37.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8649-can-a-taxpayer-group-multiple-activities-in-order-to-meet-the-material-participation-test-for-purposes-of-the-net-investment-income-exclusion/</loc><lastmod>2024-12-20T06:49:37.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3758-what-rules-regarding-nonforfeitability-of-benefits-apply-to-401k-plans/</loc><lastmod>2024-12-10T02:12:22.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3956-how-long-can-a-qualified-plan-loan-remain-outstanding-in-order-to-avoid-being-taxed-as-a-distribution/</loc><lastmod>2024-12-10T07:57:59.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8785-do-any-nondiscrimination-requirements-apply-to-section-79-plans/</loc><lastmod>2024-12-30T07:41:56.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/8827-can-an-individual-participate-in-both-an-hsa-and-a-health-fsa/</loc><lastmod>2024-11-20T08:09:26.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/268-are-premiums-paid-by-a-corporation-on-life-insurance-to-fund-a-stock-redemption-agreement-taxable-to-an-insured-stockholder/</loc><lastmod>2024-10-02T13:55:27.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/240-what-are-the-tax-benefits-of-employer-provided-group-term-life-insurance/</loc><lastmod>2024-10-02T13:55:25.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/3963-what-miscellaneous-rules-apply-to-loans-from-a-qualified-plan/</loc><lastmod>2024-12-10T08:02:38.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/195-does-the-use-of-a-delay-clause-disqualify-life-insurance-proceeds-for-the-marital-deduction/</loc><lastmod>2024-10-02T14:25:25.000</lastmod></url><url><loc>https://www.thinkadvisor.com/tax-facts/2024/03/13/561-what-are-the-new-rules-that-allow-401k-plan-sponsors-to-include-deferred-annuities-in-target-date-funds-tdfs/</loc><lastmod>2025-01-02T05:59:40.000</lastmod></url><url><loc>https: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