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Exemptions › Family Businesses

Davis Wright Tremaine LLP

Using the DSUE to Exempt Family Business Interests From the Estate Tax

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The Tax Cuts and Jobs Act (TCJA) increased the federal estate tax exemption, which is currently $11.58 million per person. This increased exemption amount is due to sunset in 2026 and revert to the base amount of $5 million....more

Dechert LLP

SEC Approves Amendments to FINRA New Issue and Anti-Spinning Rules

Dechert LLP on

The Securities and Exchange Commission approved amendments to the Financial Industry Regulatory Authority New Issue Rule (Rule 5130) and Anti-Spinning Rule (Rule 5131) (collectively, Rules) on November 5, 2019...more

Dechert LLP

FINRA Proposes Amendments to Rules 5130 and 5131 Governing Purchase and Sale of Initial Equity Public Offerings and New Issue...

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The Financial Industry Regulatory Authority on July 26, 2019 filed with the Securities and Exchange Commission a proposal to amend FINRA Rules 5130 and 5131 (collectively, Rules) (Proposed Amendments).1 The Proposed...more

Saul Ewing Arnstein & Lehr LLP

Pennsylvania exempts qualified family-owned businesses from inheritance tax

Saul Ewing Arnstein & Lehr LLP on

Pennsylvania has enacted legislation that exempts certain family-owned business interests from its Inheritance Tax....more

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