Chad Makuch

Chad Makuch


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Latest Posts › Trusts


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

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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