Recent litigation has put into question the tests for determining the validity of a partnership and one’s status as a partner. The seemingly simple questions ...
Succession planning is often the most complicated piece of the estate-planning puzzle. While tax planning has specific statutory rules and court precedents that must be ...
Throughout history, many cultures have imposed restrictions on the right of an individual to freely bequeath assets. The historical basis of forced heirship was to ...
On Dec. 17. 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the Act). The ...
Over the last few years, there have been several articles written, as well as the issuance of Private Letter Rulings, regarding the potential benefits and ...