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Results: 1-10 of 1,079

Charitable Lead Annuity Trusts: A Potential Win-Win for Your Assets
  • Bradley Arant Boult Cummings LLP
  • USA
  • November 21 2016

In this final installment in our three-part series, we discuss the planning technique known as Charitable Lead Annuity Trusts (CLATs). Like


ALERT: Proposed Tax Regulations on Valuing of Family Businesses Face Swirl of Uncertainty
  • Briggs and Morgan
  • USA
  • November 18 2016

The Internal Revenue Service (IRS) recently proposed new regulations that would, if enacted in their present form, limit or possibly eliminate


Proposed Treasury Regulations Would Alter Valuation of Closely-Held Interests and Affect Estate Planning
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • November 8 2016

On August 2, 2016, the IRS issued proposed regulations taking aim at valuation discounts with respect to closely-held interests for gift, estate and


New Proposed Regulation Affects Transfers of Family Business Interests
  • Kegler Brown Hill + Ritter
  • USA
  • October 3 2016

The Treasury recently issued Proposed Regulation 2704, which eliminates valuation discounts. A valuation discount allows you to transfer a larger


Burr Alert: It’s Time For Your Buy-Sell Checkup!
  • Burr & Forman LLP
  • USA
  • September 29 2016

By now, most owners of interests in family-controlled businesses have heard of or read about the regulations proposed by the IRS in early August


Proposed regulations will significantly impact the valuation of interests in many family-controlled entities
  • Dentons
  • USA
  • September 27 2016

New rules have been proposed by the Internal Revenue Service (IRS) which would regulate the valuation of transfers of business interests between


Estate planning for closely held business interests is trickier than you might think
  • Greensfelder Hemker & Gale PC
  • USA
  • September 20 2016

The first step in a well-developed estate plan is to have a solid foundation with documents in place including, for example, a revocable trust


Proposed Regulations Under Section 2704
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • September 19 2016

On August 2, the United States Treasury Department issued proposed regulations under Section 2704 of the Internal Revenue Code of 1986, as amended


A Game Changer in Estate Planning?
  • Wilk Auslander LLP
  • USA
  • September 13 2016

The Treasury Department recently issued proposed regulations that could have a dramatic impact on estate planning by limiting, or in some cases


Family-Controlled Businesses Tax Targets Again: Newly Proposed 2704 Regulations and Presidential Candidates' Positions
  • Burr & Forman LLP
  • USA
  • August 30 2016

It’s August of an election-year, and not just any election-year, a presidential election year. So, in less than 80 days, we’ll all go to the polls