Extract to table
Pull the structured facts out of a document: parties, dates, amounts, obligations.
Extract to table / tax-implications-memo.docx
tax-implications-memo.docx
Parties
Harkness LLP
M. Caldwell
Caldwell Meridian Capital LLC
Caldwell Realty Holdings LP
Caldwell Realty GP LLC
Stein LLP
Pinnacle Valuation Group LLC
Cole LLP
Dates
March 1, 2023
June 21, 2008
April 3, 2022
June 14, 2022
December 31, 2018
February 12, 2012
August 29, 2014
June 7, 2008
September 15, 2008
October 22, 2010
Amounts
$79.29
$108.81
$85
$90
$28
$33
$600,000
$1.9
$15,000
$38.2
Obligations
The adjusted basis of this property must be determined for purposes of the carryover basis analysis discussed in Section III below
The entire $720,000 must be paid from after-tax dollars
Specifically, the settlement agreement must clearly provide that: (a) The $14
The order must not require the plan to provide any type or form of benefit, or any option, not otherwise provided under the plan, and must not require the plan to provide increased benefits
The QDRO must be issued by a court of competent jurisdiction
Caldwell may exclude up to $250,000 of gain from gross income, provided he meets both the ownership test and the use test — that is, he must have owned and used the residence as his principal residence for at least two of the five years preceding the sale