In Estate of Natale B. Giustina v. Commissioner, (Dec. 5, 2014), the U.S. Court of Appeals for the Ninth Circuit reversed and remanded the Tax Court’s determination of a partnership’s value as a going concern....More
A recent Tax Court decision highlights the possibility that personal goodwill is an item of property having economic value that may be inadvertently transferred from the senior generation to a younger generation....More
Swann's Annual Auction of Rare & Important Travel Posters Featured images of diverse geographical locations from the desert of the Mideast to the resorts of Europe, in addition to bold depictions of trains, ocean liners and airplanes was held on ctober 18, 2013 in New York.
Scroll through to see a few of our favorites from this sale.
The vast majority of WealthManagement.com readers are either unfamiliar with life settlements, or are familiar with them but have never recommended them to clients. Many advisors associate life settlements with either an option for the terminally ill, or with unethical activities such as a stranger-originated life insurance (STOLI)....More
Many financial advisors focus on the key baby boomer segment that is approaching retirement. With one of the largest transfers of wealth in history expected to occur over the coming decades and technology playing a larger economic role, successful advisors are looking for ways to work with younger investors....More
Many small business owners want to plan for their company’s long-term future and their own retirement. In the past, addressing a small business owner’s retirement and buy-sell needs often meant proposing two independent solutions....More