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House Ways and Means Committee Proposed Tax Changes Impacting High-Net Worth and High-Income Individuals

USA - September 22 2021 In August, the U.S. House of Representatives and U.S. Senate passed a $3.5 trillion budget resolution and assigned the House Ways and Means Committee…

Maurice D. Holloway, C. Wells Hall, III

IRS Says 'No Sale' on Transfer of LLC Interest From Subtrust to Deemed Owner Under Section 678

USA - June 5 2020 The Internal Revenue Service (“IRS”) recently issued a Private Letter Ruling (“PLR” or “Letter Ruling”) providing non-recognition treatment to the…

Maurice D. Holloway, C. Wells Hall, III, Bobby Streisel