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Results: 1-10 of 238

Consider The Risks Before Electing S Status For Your LLC
  • Davis Wright Tremaine LLP
  • USA
  • November 21 2016

Family-owned businesses are often formed as LLCs. For federal tax purposes, an LLC with two or more members is treated as a partnership unless it


Be Careful with Living Trusts that Own S Corporation Stock
  • Davis Wright Tremaine LLP
  • USA
  • August 22 2016

In many states, Living Trusts are a person’s key estate planning document. Living Trusts are created to hold assets during life and then dispose of


Proposed Regulations Would Curtail Most Valuation Discounts for Family-Owned Businesses - 2016 Planning Opportunity
  • Davis Wright Tremaine LLP
  • USA
  • August 18 2016

Recently proposed Treasury Regulations (“Proposed Regulations”), if enacted as proposed, would curtail valuation discounts that currently reduce the


IRS Implements New Notice Requirement for Section 501(c)(4) Organizations: Many Organizations Must File by Sept. 6, 2016
  • Davis Wright Tremaine LLP
  • USA
  • August 8 2016

Organizations that claim federal tax-exempt status under Section 501(c)(4) must comply with new procedures for notifying the IRS of their intent to


Section 409A: IRS Issues Proposed Regulations to Address Open Questions
  • Davis Wright Tremaine LLP
  • USA
  • July 11 2016

On June 22, 2016, the Internal Revenue Service and Treasury Department issued proposed regulations under Section 409A of the Internal Revenue Code


Long-Awaited 457 Plan Regulations Provide Planning Opportunities for Tax-Exempt and Governmental Employers
  • Davis Wright Tremaine LLP
  • USA
  • July 11 2016

On June 22, 2016, the Internal Revenue Service (IRS) and Treasury Department issued proposed regulations under Section 457 of the Internal Revenue


Treasury Report on Online Marketplace Lending Recommends Increased Regulation
  • Davis Wright Tremaine LLP
  • USA
  • June 3 2016

The Treasury Department recently issued a white paper detailing its findings on the current state of the online marketplace lending industry and


Climate change regulation starts to take shape in Washington State
  • Davis Wright Tremaine LLP
  • USA
  • April 27 2016

In 2015, the Washington Legislature failed to act on Governor Jay Inslee's cap-and-trade proposal to limit the greenhouse gas emissions that cause


Preserving Your Family Business (or Sale Proceeds) for Generations
  • Davis Wright Tremaine LLP
  • USA
  • April 11 2016

As promised, below is a follow-up to my February 29th post. There, I discussed estate tax planning. Below, I want to introduce generation skipping


The Hidden Tax Trap in Your Family Businessand How to Avoid It
  • Davis Wright Tremaine LLP
  • United Kingdom
  • April 4 2016

You have a business. You have a family. You have a family business. And frequently, the family makes decisions about the business. Sometimes, those