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Profits Interest Planning Post-Lender: Five Key Considerations

USA - July 10 2018 Following the Tax Court's December 2017 decision in Lender Management v. Commissioner, more family offices may seek to qualify for trade or business...

Ross D. Emmerman, Cristine M. Sapers, Jordan A. Klein.


Tax Court Finds Family Office’s Expenses Are Deductible

USA - June 28 2018 The U.S. Tax Court in December 2017 delivered a ruling that has significant tax implications for family offices. In Lender Management v. Commissioner...

Ross D. Emmerman, Cristine M. Sapers, Jordan A. Klein.


Reviewing Family Partnership and LLC Arrangements

USA - May 30 2018 Last summer we reported to you on the Tax Court case Estate of Nancy H. Powell v. Commissioner, 148 T.C. No. 18 (2017) (summarized in Loeb & Loeb High...

Jonathan J. Rikoon, Paul N. Frimmer.


The New Pass-through Deduction Explained

USA - January 8 2018 The recently enacted Tax Cuts and Jobs Act introduced a completely new concept to the Internal Revenue Code. IRC Section 199A for the first time...


Remember to Make Annual Exclusion Gifts, IRA Charitable Rollover Contributions, and Charitable Contributions

USA - December 16 2016 We want to remind you to make any annual exclusion gifts before the end of the year. In 2016, each individual can give up to $14,000 to an unlimited...