Today, with portability and a historically high applicable exclusion amount, inclusion of the value of trust assets in a beneficiary’s gross estate will often be desirable. Internal Revenue Code Section 1014(a) provides that the basis of...
When advising clients who are considering the best ways to make significant charitable gifts, it can be helpful to begin with what I refer to as the “anatomy of a gift.” In addition to who’s making the gift and why he’s...
Consider its value in solving succession problems
A strong advisory team can help the owner avoid conflicts and maximize the value received
View these individuals through a different lens
Taking things to a higher level
Executing best practices can help avoid a fire sale
More ways to protect your clients’ retirement savings
