The explosion in the stock market left many individuals with large account balances in qualified retirement plans and individual retirements accounts (IRAs). Read More
Category: Publications
Recent Developments Highlight IRS Challenges to FLPs
Sun 1 February 1998
Publications
The family recent limited partnership (FLP) is used by senior family members to facilitate business succession and estate planning. Read More
A Unique Planning Opportunity for Business Owners
Sat 1 February 1997
Publications
On Sunday December 22, 1996, The New York Times ran a page one articled ” For Wealthy Americans, Death is More Certain than Taxes. Read More
Planning Strategies in Response to IRS Equity Split-Dollar Ruling
Wed 1 January 1997
Publications
IRS Technical Advice Memorandum (“TAM2”) 9604001 holds that in an “equity” split-dollar life insurance arrangement. Read More
Estate Planning Benefits With Layered GRATs
Wed 1 January 1997
Publications
Internal Revenue Code section 2702 (hereinafter IRC), enacted in 1990 as part of chapter 14 of the IRC,1 is a gift tax provision that deals with transfers interest in trust to or for the benefit of members of the transferor’s family. Read More