One of the most important factors to consider in any business succession plan is the timing of the transition of ownership. Whether a sale or a gift (or combination of the two), no transition should occur before the next...more
9/30/2015
/ Business Valuations ,
Equity Transactions ,
Family Businesses ,
Grantor Retained Annuity Trusts (GRATs) ,
Income Taxes ,
Installment Agreements ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Leveraged Lending ,
Succession Planning ,
U.S. Treasury
The American Taxpayer Relief Act of 2012 (the “Act”) was signed into law on January 1, 2013. Among other things, the Act amended the federal estate, gift, and generation skipping transfer tax laws. The amendments of the Act...more
In This Issue:
ATRA 2012 – How Does it Affect You?; Planning and Paying for Long-Term Care; and Obama Revenue Raising Proposals.
Excerpt from ATRA 2012 – How Does it Affect You?:
The American Taxpayer...more