Category archive: Tax Shelters

When Preparing Tax Returns Equals an Illegal Recommendation to Utilize Tax Shelters: The Limits of Professional Liability Coverage

Introduction Concurrent causation can be a tricky doctrine to apply, but nonetheless is important in determining whether professional liability insurance will cover a claim. Generally speaking, concurrent causation mandates coverage if two causes—one covered by a policy, the other excluded by a policy—contribute to a loss. But, this simple formulation is not as straightforward as…

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