Many Americans clamored to be vaccinated earlier this year when vaccines first became available but doses were scarce. In some places today, however, there is more vaccine than people who want to be vaccinated. Federal officials have estimated that 70 to 85% of the population may need to be immune (through vaccine or contracting COVID) before…

In January 2021, online day traders trapped institutional short sellers in a short squeeze by buying up shares of the video and computer game retailer GameStop. This episode brought attention to a number of issues including the distinction between securities traders vs. investors for federal income tax purposes. Traders are eligible for favorable federal income tax treatment for…

Many people are uncomfortable discussing with heirs how they will distribute their estate. Perhaps you don’t want your children to realize how much they may receive after your death. Or you may think your choice of heirs could change in the future. However, if you don’t discuss your estate plan, disagreements and conflicts could erupt once…