Edward F. "Ed" Koren

Edward F. "Ed" Koren

Holland & Knight LLP

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Proposed Treasury Regulations Would Severely Limit Valuation Discounts

Earlier this month, the U.S. Department of the Treasury unveiled its long-awaited proposed regulations targeting valuation discounts commonly used in estate planning, thereby overturning decades of settled law. As drafted,...more

8/29/2016 - Business Succession Business Valuations Closely Held Businesses Estate Planning Estate Tax Family Businesses Family Limited Partnerships Gift Tax IRC Section 2704 IRS Limited Liability Company (LLC) Partnerships Proposed Regulation Succession Planning Transfer of Assets Transfer Taxes U.S. Treasury

United States v. Windsor: A New Direction in Planning for Same-Sex Couples

On June 26, 2013, the U.S. Supreme Court in United States v. Windsor1 overturned Section 3 of the Defense of Marriage Act ("DOMA"), which had defined marriage as a union between a man and a woman.2 As a result, married...more

7/10/2013 - Civil Unions Divorce DOMA Domestic Partnership Estate Planning Gift Tax Healthcare Income Taxes Marriage Prenuptial Agreements Same-Sex Marriage SCOTUS US v Windsor

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