Trusts & Estates
Economic Substance Doctrine: Consequences of Codification
Codification of the ESD will have a significant chilling effect upon those who seek to engage in aggressive planning. However, less aggressive practitioners are not out of the danger due to the Code’s ambiguity. It is unclear what, if any, normal commercial or investment transactions with tax benefits will come under ESD scrutiny. The strict liability penalties are further cause for practitioners considering ordinary business transactions to pay special attention to the ESD.
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WealthCounsel Quarterly, Volume 16, No. 1—Asset Protection
This issue of the WealthCounsel Quarterly focuses on asset protection considerations and strategies. It also invokes vibrant discussion within the member community.Learn More
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This issue of the WealthCounsel Quarterly will spur fruitful conversations with your small business clients that will result in positive outcomes for their businesses.Learn More
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This issue of the WealthCounsel Quarterly will assist you in implementing optimal planning for your clients considering the changes necessitated by the SECURE Act, the expected reduction of the estate and gift tax exemption amount, and the uncertainties associated with the current economic environment.Learn More