When determining if a trust or an estate should be considered as materially participating for Code Sec. 1411 purposes, the IRS’s position is that the only party whose participation counts is the ...

Up to 5 million deaths a year could be averted if the global population was more active. At a time when many people are home bound due to COVID-19, new WHO Guidelines on physical activity and ...

Small differences in the type of cells used for transplantation therapies can have a big impact on outcome. In experiments published in the current edition of the Journal of Biology, scientists from ...

While you can choose to start receiving your Social Security benefits as young as age 62, doing so isn't always a great idea financially. For one thing, your monthly check amount will be temporarily ...

Dodgers right-hander Zack Greinke has a reputation for being among the most cerebral pitchers in baseball, and when he leans in for the sign, his mind runs a quick scan through scores of numbers, ...

This fresh, sparkly culprit can harbor up to 50 types of mold and boost indoor mold counts—but a fake isn't the fix, says an ...