Chad Makuch

Chad Makuch

BakerHostetler

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IRS Plans to Further Restrict Family Business Valuation Discounts

IRS regulations anticipated for release as early as this September may further restrict valuation discounts. The exact scope of the regulations is unknown, but the regulations will likely make it more difficult for taxpayers...more

8/24/2015 - Discounts Estate Tax Family Businesses IRC IRS U.S. Treasury Valuation

Income Tax Reporting for Decanting

Decanting refers to the distribution of trust property of one trust (the “first trust”) to another trust (the “second trust”). Over the past several years, the number of states specifically authorizing decanting by statute...more

6/23/2014 - Decanting Estate Tax IRS New Legislation Proposed Legislation Trusts

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