Traditional buy-sell agreements can't always solve all problems dealing with death, retirement, withdrawal and disability without creating difficulties with income tax, estate tax, step-up in basis, alternate minimum tax (AMT) and transfer for...
Few Type III supporting organizations (SOs) are likely to be overjoyed by the new proposed regulations that could soon be governing them. Yet, these anxiously awaited proposed regs1 are significantly better than we might have expected, given some...
In what kind of Alice in Wonderland world might clients be better off destroying good things like charitable remainder trusts (CRTs)? Answer: in the down-the-rabbit-hole world where we find ourselves these days. Here are three good reasons why we...