Oct 4, 2016 | Estate Planning, Tax Law
In August, 2016 the IRS issued long anticipated proposed regulations under Section 2704 of the Internal Revenue Code that, if finalized, will substantially impact the estate and gift tax planning of family owned businesses. Pursuant to the proposed 2704 regulations,...
Dec 8, 2015 | Estate Planning
The United States Supreme Court ruled in June, 2015, that any ban on same-sex marriage is unconstitutional, and as such shifted the landscape of estate planning for same-sex couples. A same-sex couple that is now legally married, i.e., pursuant to a properly issued...