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Keeping the “Family” in Family Business: Succession of Ownership Does Not Always Mean Succession of Control and Income
  • Davis Wright Tremaine LLP
  • USA
  • January 5 2016

As family business owners often are advised, business succession planning should include some form of estate planning. This advice is especially true


LLCs: A New Horizon for Charitable Giving?
  • Akin Gump Strauss Hauer & Feld LLP
  • USA
  • December 14 2015

When Mark Zuckerberg recently announced that he was giving away up to 99 percent of his Facebook shares (valued at approximately $45 billion), he was


A Quick Note On The New Florida Family Trust Company Act
  • GrayRobinson PA
  • USA
  • December 4 2015

The State of Florida's new Family Trust Company Act, codified under Fl. Stat. 662 (“FTCA”), went into effect on October 1, 2015. Prior to that


Do you have an exit strategy from your business?
  • Jennings Strouss & Salmon PLC
  • USA
  • September 2 2015

Are you among the large percentage of the population nearing retirement? Have you considered how your family will be cared for in the event you


Family businesses and pending 2704 IRS regulations
  • Hawley Troxell
  • USA
  • September 1 2015

In May of this year a representative of the United State Treasury Department's ("Treasury") Office of Tax Policy addressed the American Bar


Domestic partnership agreements: financial disclosures and privacy
  • Carlton Fields
  • USA
  • August 24 2015

To reduce risk of later attack on the domestic partnership agreement, domestic partners should make fair and reasonable financial disclosures to each


Planning for the new year
  • Hawley Troxell
  • USA
  • January 23 2015

As we wrap up the holiday season and move into the new year of 2015 it is appropriate to review federal and Idaho specific business, estate, and tax


BLG Monthly Update
  • Borden Ladner Gervais LLP
  • Argentina, Australia, Canada, United Kingdom, USA
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find


Manchester United ruling?
  • Alston & Bird LLP
  • USA
  • October 22 2012

LTR 201242007 is a section 351 ruling with a public offering: not a busted 351, but a good 351


More family limited partnerships in court
  • Loeb & Loeb LLP
  • USA
  • April 24 2012

Several recent cases have addressed tax issues related to family limited partnerships or limited liability companies