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Estate Planning With Limited Liability Companies: Transfers of Business Interests as a Planning Opportunity

Limited liability companies ("LLCs") are used regularly in estate planning to achieve estate tax savings and to consolidate asset management.  The first of these objectives can be realized when a business entity is...more

Succession Planning—Bet the Farm on It

Despite recent trends toward consolidation in the agricultural industry, farming generally remains a family affair. According to the United States Department of Agriculture, 97 percent of all farms in the United States are...more

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