The American Taxpayer Relief Act of 2012 (ATRA), effective Jan. 1, 2013, subtlety emerging into our estate-planning life much the same way the iPhone has subtlety reduced our available free time, has had major impact on our practice as estate...
In my last column, “Beginning With The End in Mind: Clearing Barriers to a Successful Business Succession Plan,” which appeared in the April 2016 issue (p. 9), I examined the planning challenges of gifting S corporation stock to...
• Tax Court allows Internal Revenue Service to attach (but not foreclose) a federal tax lien to beneficiary’s right to money held in a discretionary support trust—In Nancy K. Duckett v. Dennis M. Enomoto, et al., No. CV-14-01771...
Sumner Redstone has the power to remove Viacom Inc (VIAB.O) Chief Executive Philippe Dauman, but not his daughter Shari, from the trust that will control his $40 billion media empire after his incapacitation or death, according to two sources...
