News & Analysis as of

Family Limited Partnerships

Tarter Krinsky & Drogin LLP

Joining a Multi-Strategy Hedge Fund? Don't Overlook the Immediate Estate Planning Opportunity

Landing a portfolio manager role at a top multi-strategy hedge fund can be a career-defining moment. It can also catapult your personal net worth into the stratosphere overnight. Rapid wealth creation comes with a new...more

Davidoff Hutcher & Citron LLP

Comprehensive Asset Protection Strategies for New York Restaurant Owners: Shielding Against Wage and Hour Liability and Beyond

As a restaurant owner in New York, you face complex financial and legal challenges that go beyond typical business risks. Along with operational responsibilities, you are personally exposed to employment-related claims,...more

Davidoff Hutcher & Citron LLP

How to Structure Real Estate Ownership for Maximum Asset Protection in the Restaurant Industry

For restaurant owners in New York, owning real estate can be a powerful asset—offering stability, long-term equity growth, and operational control. However, real estate ownership also exposes your business and personal wealth...more

Levenfeld Pearlstein, LLC

Securing Your Legacy: Essential Estate and Succession Planning for Family Life Insurance Businesses

Experienced trusts and estates attorneys consistently observe how proper planning can mean the difference between a thriving legacy and a fragmented enterprise. For family-owned life insurance businesses, the stakes are...more

Walkers

Intergenerational wealth transfer part 2: Execution

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The best plan is worthless if not properly executed. This article follows on from our earlier discussion on issues clients may need to consider before passing assets to their intended heirs. Here, we highlight some...more

DarrowEverett LLP

How Will New Congress Impact Tax and Estate Planning Strategies?

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With the looming elections, tax planners have taken time to consider what the future of Estate and Gift Tax planning might be under the new Congress. Every new Congress considers changes to the Internal Revenue Code of 1986,...more

Allen Barron, Inc.

Passing Assets and Accounts to Your Heirs Is About To Become Much More Difficult

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If you are in the process of long-term estate planning or updating an existing estate plan, the process for passing assets and accounts to your heirs is about to become much more difficult and expensive. Presently, each...more

Kohrman Jackson & Krantz LLP

Unlocking Tax Savings: Family Limited Partnerships in Estate Planning

As Trump era estate tax cuts are likely coming to an end in 2025, wealthy business owners are increasingly utilizing Family Limited Partnerships (FLPs) to significantly save the family taxes when they are gone....more

Miller & Martin PLLC

Practical Advice for Family Business Succession

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Combining family issues with business considerations is enough to stress even the most thoughtful and successful business owner. The good news is that there are ways to reduce the stress in family business succession. The...more

K&L Gates LLP

The Corporate Transparency Act: Through a Family Office Lens

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The Corporate Transparency Act (CTA) is going into effect on 1 January 2024 and will mandate the disclosure of certain information related to beneficial owners and controllers of most US domestic entities and certain non-US...more

Katten Muchin Rosenman LLP

Keep It in the Family: Three Tips for Preserving Family Business Interests

As a family business owner, are you missing out on valuable estate and wealth transfer planning opportunities or jeopardizing your current plan altogether? Katten recently hosted a program that addressed common concerns,...more

Nutter McClennen & Fish LLP

The Corporate Transparency Act Webinar Recap

Watch the full recording. What Is the CTA? The CTA (31 USC § 5336; 31 CFR 1010) is intended to strengthen the federal government’s anti-money laundering efforts by requiring many business entities to report information...more

McDermott Will & Schulte

[Event] Private Client Roundtable - March 15th, Boston, MA

Thaw out with McDermott’s Tax and Private Client teams during our first (of many) Boston Private Client Roundtables where attendees can reconnect with peers in the tax, private client and wealth advisory space in the city. We...more

Bilzin Sumberg

The Corporate Transparency Act: Initial Observations and Considerations for Domestic and International Private Clients

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It didn’t take very long for 2021 to bring about federal legislation that could significantly impact, or at least cause massive administrative headaches for, domestic and international private clients and their holding...more

Gerald Nowotny - Law Office of Gerald R....

THE ACCIDENTAL ENTREPRENEUR PART V video

The Accidental Entrepreneur Series Part V is a great idea for health reimbursement accounts for small business. ...more

Gerald Nowotny - Law Office of Gerald R....

THE ACCIDENTAL ENTREPRENEUR PART V Podcast

Nowotny On Death and Taxes Podcast episode #27 is Part V in the series The Accidental Entrepreneur and covers using the ideal corporate structure for personal healthcare cost savings....more

Gerald Nowotny - Law Office of Gerald R....

The Accidental Entrepreneur – Part V Using the Ideal Corporate Structure for Personal Healthcare Cost Savings

We continue with Part V of The Accidental Entrepreneur. So far, I have not run out of planning ideas as to how and why the ideal corporate structure should be used by actual business owners or Accidental Entrepreneurs. The...more

Bowditch & Dewey

Legal Considerations of Living Together in a Multi-Generational Home

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During COVID, many of us are balancing working remotely while caring for our children. This autumn, most of our children are returning to part-time or all remote school. We are using our residences as a home, office, and...more

Farrell Fritz, P.C.

The Threat Of Higher Taxes, & The Sirens’ Song Of Tax-Saving Schemes

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What a Mess- A “perfect storm” may be defined as a critical state of affairs arising from the convergence of a number of negative factors, often after the unexpected introduction of some catalytic event. The situation...more

Baker Donelson

Estate Planning Alert: Take Advantage of 2020 Planning Opportunities Now

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If you are a high-net worth individual, 2020 may be the time to take advantage of the opportunity created under a confluence of low applicable federal rates, valuation opportunities, and the temporarily increased Unified...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Nelson v. Commissioner, T.C. Memo 2020-81: Further Insights into the Valuation of Hard-to-Value Assets

Nelson v. Commissioner is a recent gift tax case where the IRS challenged the value of the gift and sale of limited partnership interests to a trust created for the beneficial interest of the taxpayer’s family members. In...more

Blank Rome LLP

2019 Estate and Tax Planning Newsletter

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Blank Rome’s annual estate and tax planning newsletter addresses estate planning concepts and techniques that should be considered in 2019 by our clients and friends. 1. Transfer Taxes. The major changes made in 2010 in...more

Bradley Arant Boult Cummings LLP

Recent Rulings on “Family Limited Liability Entity” Election Create Traps for the Unwary

Although every LLC, limited partnership or other pass-through entity doing business in Alabama, and even those simply organized under Alabama law, are subject to an annual business privilege tax (BPT), certain entities can...more

Clark Hill PLC

BEWARE! Impact of New Tax Rules on Your Family Limited Partnership

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Family limited partnerships (“FLPs”) are a common estate planning technique. They permit centralized asset management, provide liability protection, and create a mechanism by which one generation can transfer wealth to the...more

Thompson Coburn LLP

[Webinar] Leveraging to Attain Basis Step-Up; Income Tax Benefits of Losing an FLP Case - July 11th, 12:00pm CT

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Please join us for a webinar based on Steve Gorin's Second Quarter 2017 newsletter, Gorin's Business Succession Solutions. In this webinar the presenter will discuss that one can use debt to allow property to obtain a...more

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