From Texas Tax Lawyer, Vol. 38, No. 1, State Bar of Texas Tax Section, October 13, 2010.?á?áThis article focuses on the tax issues that the IRS has identified in "Rollovers as Business Start-ups" (ROBS) arrangements, the consequences of a ROBS transaction that does not comply with applicable tax law, and?Ãöfor those who choose to proceed with a ROBS transaction?Ãösteps that may reduce the risk of adverse tax consequences.?á To read the article, click here.
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When It Looks Too Good to be True...Rollovers as Business Start-Ups (ROBS)
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