Patrick Lannon

Patrick Lannon

Bilzin Sumberg Baena Price & Axelrod LLP

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The End of Valuation Discounts in Estate Tax Planning?

Families with interests in closely held entities have long benefitted from reduced estate and gift tax exposure due to valuation discounts. If regulations proposed by the Internal Revenue Service are adopted in their present...more

9/6/2016 - Business Succession Business Valuations Closely Held Businesses Comment Period Estate Planning Estate Tax Family Businesses Family Limited Partnerships Gift Tax IRC Section 2704 IRS Limited Liability Companies LLC Partnerships Proposed Regulation Succession Planning Transfer of Assets Transfer Taxes U.S. Treasury

No Good Deed Goes Untaxed – The IRS May Recharacterize Loans As Gifts

Entrepreneurs in Miami and elsewhere are familiar with making and receiving loans as commonplace tools in the management of their businesses. One need look no further than the growth of Miami’s skyline through debt-financed...more

11/13/2013 - Estate Tax Gift Tax Income Taxes IRS Loans

The University Of Miami’s Heckerling Institute On Estate Planning Conference

The University of Miami School of Law recently completed its presentation of the 47th Annual Heckerling Institute on Estate Planning. The Institute, which has been held in Orlando for the last several years is the nation’s...more

2/13/2013 - ESOP Estate Planning Estate Tax Succession Planning

Post-Fiscal Cliff Estate Tax Planning: Opportunities Abound

On New Year's Day, Congress acted to make the prior estate and gift tax regime permanent, with one small change - the estate tax rate has been increased from 35% to 40%. The rest of the estate and gift tax regime, including...more

1/11/2013 - Estate Tax Gift-Tax Exemption Portability

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