IRS Alert: The Internal Revenue Service (“IRS”) recently issued Revenue Procedure 2022-32 which provided surviving spouses extended relief to make “portability” elections without the need for the issuance of a private letter...more
This quarterly newsletter explores the emerging legal topics related to business succession planning. Thought-leading attorneys from Moritt Hock & Hamroff’s Closely-Held/Family Business Practice Group share their legal...more
9/8/2022
/ Acquisitions ,
Business Continuity Plans ,
Business Succession ,
Compliance ,
Earn-Outs ,
EBITDA ,
Estate Tax ,
Gift Tax ,
Governance Standards ,
Income Taxes ,
Installment Agreements ,
IRS ,
Mergers ,
Purchase Price ,
Risk Management ,
Succession Planning
In April we notified you of important changes to the rules regarding required minimum distributions from your retirement accounts for calendar year 2020. These rules were part of the CARES Act which was signed into law on...more