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Limited Liability Company (LLC) Refinancing

Greenberg Glusker LLP

Decoding Franchise Tax Board’s Hot Button Areas: Drops and Swaps and Post-Closing Refinancing

Greenberg Glusker LLP on

Those of us in California who give advice regarding the structuring of IRC Section 1031 like-kind tax-deferred exchanges of real property are well aware that the California Franchise Tax Board (FTB) has an active program of...more

Whitman Legal Solutions, LLC

Leaving a String Quartet or Tenant-in-Common Real Estate Investment

The Cleveland Quartet musicians had the luxury of selecting the time when they wanted to disband. They also likely didn’t have to think about tax consequences when they disbanded.   However, for individuals who jointly...more

Proskauer Rose LLP

Wealth Management Update - June 2013

Proskauer Rose LLP on

The June § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.2%, which is a slight decrease from April's rate of 1.4% but remains the same as May's rate of 1.2%. The applicable federal...more

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