Chad Makuch

Chad Makuch

BakerHostetler

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IRS Regulations Clarify Definition of Spouse for Federal Tax Purposes in Light of Obergefell v. Hodges

The IRS has issued final regulations clarifying the definitions of “spouse,” “husband,” “wife,” and “husband and wife” for federal tax purposes. The final regulations now define “spouse,” “husband” and “wife” as any...more

10/19/2016 - Equal Protection Estate Planning Fourteenth Amendment IRS Obergefell v. Hodges Same-Sex Marriage

Careful Estate Planning Required When Transferring S Corporation Shares to Trusts

S corporation shareholders must be careful not to inadvertently terminate their closely held company’s S election when engaging in estate planning....more

8/19/2013 - Choice of Entity Estate Planning Private Company Shares S-Corporation Stock Options Trusts

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