Ponzi Scheme Theft Losses
The Ponzi Scheme and the Theft Loss
Character of loss;
Statute of Limitations;
The Deductible Amount of Theft Loss;
The Year of the theft loss – the year of discovery; the year of the deduction
The amount of theft loss deduction in later years;
Tax planning for Maximum use of the theft loss;
The treatment of Phantom Income;
Ponzi Scheme Theft Loss for Estate and Trusts.
Table of Contents
There is no CPE credit at this time.