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Estate of Powell: A New Example of Failed Deathbed Tax Planning

Estate of Powell Valuation Discounts, Deathbed Tax Planning, Tax Planning, Best, Estate Tax Repeal, Family Limited Partnership (FLP),

by Joseph Percopo, JD, LLM | Mateer & Harbert

The recent Tax Court decision of Estate of Powell represents the latest successful attack on valuation discount planning. By extending application of Code § 2036(a)(2) to decedents that own only limited partnership interests, Powell may be the most important tax case affecting family limited partnerships and family limited liability companies in more than a decade. If broadly applied, the findings in this case could eliminate many...

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5 Charitable Giving Mistakes to Avoid

Estate Planning, Charitable Planning, Charitable giving,

To err may be human, but clients can be less than forgiving when it comes to costly errors with their money and unfulfilled charitable giving goals. Awareness is key—take...

How to Market Your Firm Using Social Media Transcript

Estate Planning, Practice Development, Practice Marketing, Social Media for Attorneys, Social Media,

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Cybersecurity and Ethics: Assessing Risks and Understanding Responsibilities

Cybersecurity, The Panama Papers, Cyberethics,

by David Myers, JD | Cybersecurity & Technology LawyerLawyers should be on high alert regarding cybersecurity. Recent high-profile breaches have brought attention to law firms as valuable targets of cyber criminals. The...

Analysis of the New Proposed Regulations Under Internal Revenue Code §2704

Internal Revenue Code §2704, IRC §2704, Valuation Discounts,

by Jeramie Fortenberry, JD, LLM (Taxation) | Executive Editor, WealthCounselOn August 4, 2016, the Treasury Department issued Proposed Regulations on valuation discounts for family-owned businesses under §2704 of the Internal Revenue Code that eliminate...

Income Taxation of Estates and Trusts

Tax Planning, Estate Planning,

by Gregory Herman-Giddens, JD, LLM, TEP, CFP®, Samantha Reichle, JD and Katie H. Muhlenkamp, JDEstate planning practitioners will find that a good working knowledge of fiduciary income taxation is vital...

The Impact of BATF Rule 41F on Firearms Trusts

Gun Trusts, NFA Trusts, Firearms Trusts, ATF Rule 41F, BATF 41F, Firearms Planning

by C. Dennis Brislawn, JD and Matthew T. McClintock, JDYou've mostly likely already heard about new federal regulations regarding firearms regulated by Title II of the Gun Control Act — known...

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