Lisa M. Rico
Shea, Diamond & Rico LLP

75 Second Avenue, Suite 605
Needham, MA 02494, United States
Phone: 781-328-6140
Areas of Practice
  • Taxation
  • Wills, Trusts, & Estate Planning

Borrowing for Postmortem Liquidity, Part 2 - A Primer on IRC § 6166

This articles focuses on estates obtaining liquidity by “borrowing” funds from the IRS under IRC § 6166. IRC § 6166 permits certain estates that consist largely of an interest in a closely held business to elect to take a “loan”…more
 /  Taxation, Wills, Trusts, & Estate Planning

Borrowing for Postmortem Liquidity, Part 1

This article focused on liquidity planning for closely held businesses through the use of conventional borrowing, Graegin loans, and loans from the IRS under IRC § 6161…more
 /  Taxation, Wills, Trusts, & Estate Planning
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