Cory Halliburton

This Insights blog hovers over non-exclusive tax and legal considerations that a Texas religious organization that is exempt from federal income taxes pursuant to 26 U.S.C. § 501(c)(3) maybe should evaluate when deciding...more The termination or liquidation of a private foundation is generally governed by Internal Revenue Code section 507, applicable state law, and the governing documents of the private foundation....more This is a high-level overview, brief, and informational article about the statutory rights and requirements of a guardian of the person and guardian of the estate. ...more Can an employer offer a different level of medical benefits to certain segments of the employee corps? What if the benefits plan is a self-funded plan under section 105 of the Internal Revenue Code? How are the...more